Acclet List
Financial Accounting
Acclet # Acclet Title Acclet Topic Duration
1 Introduction to Financial Accounting What accounting is and why it is important 8 min 45 sec
2 Accounting Terms Short definitions of basic terms 12 min 22 sec
3 The Accounting Equation The accounting equation 3 min 35 sec
4 Recording Transactions Record 10 basic trans beneath the acctg equation 17 min 10 sec
5 Left and Right The debit/credit system 8 min 12 sec
6 Use Left/Right System to Record Transactions Use debit/credit system to record trans in T-accts 20 min 31 sec
7 Record Transactions in Journal Record transactions in journal 10 min 41 sec
8 Steps in the Accounting Process Steps in the accounting process 3 min 10 sec
9 Post to the Ledger Post to 4-column ledger accounts 10 min 10 sec
10 Prepare Financial Statements Prepare basic I/S, SRE, BS 18 min 25 sec
11 Introduction to Adjusting Entries What necessitates adjusting entries 6 min 22 sec
12 Adjusting Entries -- Prepaid Expense Example of a prepaid expense adjustment 9 min 9 sec
13 Adjusting Entries -- Accrued Expense Example of an accrued expense adjustment 5 min 4 sec
14 Adjusting Entries -- Accrued Revenue Example of an accrued revenue adjustment 4 min 45 sec
15 Adjusting Entries -- Unearned Revenue Example of an unearned revenue adjustment 7 min 20 sec
16 Adjusting Entries -- Depreciation Example of a depreciation adjustment 9 min 34 sec
17 Adjusting Entries -- Short Cuts Strategies for mastering adjusting entries 6 min 44 sec
18 Steps in the Accounting Process -- Adjusted Steps in the accounting process including adjustments 1 min 20 sec
19 Classified Balance Sheet Why and how to prepare a classified bal. sheet 10 min 33 sec
20 Closing Entries Why and how to journalize closing entries 14 min 32 sec
21 Steps in the Accounting Process -- Final Answer Complete set of steps in the accounting cycle 1 min 10 sec
22 Bank reconciliation -- Part 1 Reconcile a bank account 17 min 50 sec
23 Bank reconciliation -- Part 2 Journalize adjusting entries from bank reconciliation 6 min 28 sec
24a Petty Cash -- Part 1 Account for petty cash -- no over or short 9 min 37 sec
24b Petty Cash -- Part 2 Account for petty cash -- over and short 7 min 02 sec
25 Uncollectible Accounts Receivable -- Part 1 Allowance method 13 min 11 sec
26 Uncollectible Accounts Receivable -- Part 2 Allowance method -- "revenue approach" 10 min 48 sec
27a Uncollectible Accounts Receivable -- Part 3 Allowance method -- "receivables approach" 9 min 37 sec
27b Uncollectible Accounts Receivable -- Part 4 Allowance method -- Short Cuts 3 min 21 sec
28 Calculate Interest Use formula to calculate interest 7 min 14 sec
29 Notes Receivable -- Part 1 Account for "balloon" note receivable (no interest accrual) 7 min 54 sec
30 Notes Receivable -- Part 2 Account for "balloon" note receivable (with interest accrual) 8 min 01 sec
31 Merchandise Inventory -- Part 1 Account for buying merchandise inventory-perpetual method 11 min 12 sec
32 Merchandise Inventory -- Part 2 Account for selling merchandise inventory-perpetual method 12 min 39 sec
33 Merchandise Inventory -- Part 3 Prepare a multi-step income statement 12 min 29 sec
34 Merchandise Inventory -- Part 4 Inventory cost flow pattern 5 min 38 sec
35 Merchandise Inventory -- Part 5 Inventory costing methods-specific ID, FIFO, LIFO, wtd. avg. 13 min 08 sec
38 Merchandise Inventory -- Part 6 Use Gross Profit method to estimate cost of ending inventory 6 min 28 sec
39 Short-Term Investments Account for investment in stock (within an accounting period) 10 min 54 sec
40 Depreciation -- Part 1 Depreciation -- Straight Line 12 min 47 sec
41 Depreciation -- Part 2 Depreciation -- Units of Production 6 min 17 sec
42a Depreciation -- Part 3 Depreciation -- Double Declining Balance 6 min 17 sec
42b Depreciation -- Part 4 Depreciation -- compare methods 2 min 51 sec
43 Depreciation -- Part 5 Asset disposals -- discard, sell, exchange at a loss 12 min 07 sec
44 Notes Payable -- Part 1 Account for "balloon" note pyable (no interest accrual) 8 min 06 sec
45 Notes Payable -- Part 2 Account for "balloon" note payable (with interest accrual) 8 min 03 sec
50 Present and Futures Values -- Part 1 Simple & compound interest, PV & FV of a single deposit 24 min 59 sec
51 Present and Futures Values -- Part 2 Present & future values of an annuity 10 min 41 sec
52 Issue Bonds -- Introduction Issue bonds at face value 12 min 41 sec
53 Present Value of Bonds Calculate the present value of bonds 6 min 32 sec
54 Issue Bonds -- Discount Account for bonds issued at a discount 14 min 12 sec
55 Issue Bonds -- Premium Account for bonds issued at a premium 13 min 29 sec
56a Stockholders' Equity -- Part 1 Account for issuing common and preferred stock 11 min 18 sec
56b Stockholders' Equity -- Part 2 Account for buying and selling treasury stock 12 min 48 sec
56c Stockholders' Equity -- Part 3 Account for cash dividend 5 min 28 sec
57 Stockholders' Equity -- Part 4 Account for stock dividend and stock split 7 min 52 sec
58 Stockholders' Equity -- Part 5 Allocate cash dividends -- non-cumulative preferred stock 6 min 59 sec
59 Stockholders' Equity -- Part 6 Allocate cash dividends -- cumulative preferred stock 4 min 59 sec
60 Statement of Cash Flows -- Introduction Introduction to the statement of cash flows 6 min 51 sec
61 Statement of Cash Flows -- Skeleton Prepare a skeleton of the statement of cash flows 5 min 52 sec
62 Prepare Statement of Cash Flows -- Part 1 Prepare a partial statement of cash flows 8 min 26 sec
63 Prepare Statement of Cash Flows -- Part 2 Complete the statement of cash flows 15 min 54 sec