Our Principles of Accounting I Listing - Financial Accounting

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Section 1: Business Decisions and Financial Accounting
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Lesson 1.1 - Organizational Types of Business
Lesson 1.2 - Understanding the Basics of Accounting
Lesson 1.3 - The Categories of Accounts
Lesson 1.4 - Accounts
Lesson 1.5 - Net Income
Lesson 1.6 - The Financial Statements
Lesson 1.7 - The Income Statement
Lesson 1.8 - The Statement of Retained Earnings
Lesson 1.9 - The Balance Sheet
Lesson 1.10 - The Statement of Cash Flows
Lesson 1.11 - Guiding Rules of Accounting
Lesson 1.12 - Ethics in Accounting
Lesson 1.13 - Example #1 - Preparing the Statement of Retained Earnings
Lesson 1.14 - Example #2 - Understanding the Financial Statement Numbers
Lesson 1.15 - Example #3 - Preparing an Income Statement and Balance Sheet

Section 2: The Balance Sheet
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Lesson 2.1 - Introduction to the Balance Sheet
Lesson 2.2 - The Expanded Accounting Equation
Lesson 2.3 - Basics of the Accounting Process
Lesson 2.4 - An Intro to Transactions
Lesson 2.5 - Analyze: Solving Transactions Part #1
Lesson 2.6 - Analyze: Solving Transactions Part #2
Lesson 2.7 - Analyze: Solving Transactions Part #3
Lesson 2.8 - Debits & Credits
Lesson 2.9 - Debits & Credits: Accounting Equation
Lesson 2.10 - Debits & Credits: Examples 3 - 8
Lesson 2.11 - Journal Entries to T-Accounts
Lesson 2.12 - Trial Balance
Lesson 2.13 - Balance Sheet
Lesson 2.14 - Ratio Analysis: Current Ratio
Lesson 2.15 - Example #1 - Journalizing Entries
Lesson 2.16 - Example #2 - Posting of Journal Entries
Lesson 2.17 - Example #3 - Preparing a Classified Balance Sheet

Section 3: The Income Statement
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Lesson 3.1 - Introduction to the Income Statement
Lesson 3.2 - Basis of Accounting
Lesson 3.3 - Revenue Recognition Principle - Under Accrual Basis
Lesson 3.4 - Revenue Recognition Principle - Impact of Cash
Lesson 3.5 - Matching Principle (Expense Recognition Principle)
Lesson 3.6 - Basics of Recording Income Statement Journal Entries
Lesson 3.7 - Revenue & Expense Transaction - Journal Entry Walk-Through - Part 1
Lesson 3.8 - Revenue & Expense Transaction - Journal Entry Walk-Through - Part 2
Lesson 3.9 - The Unadjusted Trial Balance
Lesson 3.10 - Deferred Revenue & Prepaid Expenses
Lesson 3.11 - Accrued Revenue & Accrued Expense
Lesson 3.12 - Ratio Analysis: Net Profit Margin
Lesson 3.13 - Example #1 - Cash vs Accrual Income Statement
Lesson 3.14 - Example #2 - Preparing Journal Entries
Lesson 3.15 - Example #3 - Prepare an Income Statement
Lesson 3.16 - Example #4 - Prepare the Statement of Retained Earnings
Lesson 3.17 - Example #5 - Prepare the Balance Sheet

Section 4: Adjustments, Financial Statements, and Financial Results
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Lesson 4.1 - Intro to Adjusting Entry
Lesson 4.2 - Deferral Adjustments
Lesson 4.3 - Deferred Expense Example
Lesson 4.4 - Depreciation
Lesson 4.5 - Amortization
Lesson 4.6 - Deferred Revenue Example
Lesson 4.7 - Accrual Adjustments
Lesson 4.8 - Accrued Revenue Example
Lesson 4.9 - Accrued Expense Example
Lesson 4.10 - Income Tax Expense
Lesson 4.11 - Adjusted Trial Balance
Lesson 4.12 - Intro to Closing Entries
Lesson 4.13 - How to Close Accounts?
Lesson 4.14 - The Closing Journal Entries
Lesson 4.15 - Example #1 - Recording Adjusting Journal Entries
Lesson 4.16 - Example #2 - Preparing an Adjusting Trial Balance
Lesson 4.17 - Example #3 - Preparing Closing Entries

Section 5: Fraud, Internal Controls, and Cash
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Lesson 5.1 - Introduction to Fraud
Lesson 5.2 - The Fraud Triangle
Lesson 5.3 - Sarbanes-Oxley Act
Lesson 5.4 - Internal Controls
Lesson 5.5 - Principles of Control Activities
Lesson 5.6 - Limitations of Internal Controls
Lesson 5.7 - Internal Controls for Cash
Lesson 5.8 - Cash Receipts Process
Lesson 5.9 - Cash Payment Activities - Voucher System
Lesson 5.10 - Imprest System
Lesson 5.11 - Bank Reconciliation - Introduction
Lesson 5.12 - Bank Reconciliation - Example
Lesson 5.13 - Reconciling the Bank - Reconciliation
Lesson 5.14 - Reporting Cash
Lesson 5.15 - Petty Cash Systems
Lesson 5.16 - Petty Cash Example

Section 6: Merchandising Operations
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Lesson 6.1 - Service vs Merchandisers
Lesson 6.2 - Operating Cycles
Lesson 6.3 - Introduction to Inventory Systems
Lesson 6.4 - Types of Inventory Systems
Lesson 6.5 - Shrinkage - Inventory
Lesson 6.6 - Shrinkage - Example
Lesson 6.7 - Inventory Purchases
Lesson 6.8 - Transportation Costs
Lesson 6.9 - Shipping Terms - Transfer of Title
Lesson 6.10 - Purchase Returns
Lesson 6.11 - Purchase Allowances
Lesson 6.12 - Purchase Discounts
Lesson 6.13 - Purchase Discount - Method of Reporting Credit Terms
Lesson 6.14 - Sales Discounts - Method of Reporting Credit Terms
Lesson 6.15 - Selling Merchandise - Journal Entry
Lesson 6.16 - Merchandise Returned
Lesson 6.17 - Sales Transaction - Example
Lesson 6.18 - Sale of Bundled Items
Lesson 6.19 - Multistep Income Statement
Lesson 6.20 - Ratio Analysis - Gross Profit Analysis
Lesson 6.21 - Example 1 - Purchases
Lesson 6.22 - Example 2 - Making Sales

Section 7: Inventory and Cost of Goods Sold
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Lesson 7.1 - Types of Inventories
Lesson 7.2 - Overview of the Different Costing Methods
Lesson 7.3 - Specific Identification Overview
Lesson 7.4 - Specific Identification Example
Lesson 7.5 - Perpetual vs Periodic
Lesson 7.6 - First-In, First Out - Overview of FIFO
Lesson 7.7 - FIFO Simple Mechanic Example (Periodic)
Lesson 7.8 - FIFO Complex Example (Periodic)
Lesson 7.9 - Last-In, First-Out - Overview of LIFO
Lesson 7.10 - LIFO Simple Mechanic Example (Periodic)
Lesson 7.11 - LIFO Complex Example (Periodic)
Lesson 7.12 - Weighted Average - Overview
Lesson 7.13 - Weighed Average Complex Example (Periodic)
Lesson 7.14 - Lower of Cost or Market - Net Realizable Value
Lesson 7.15 - Ratio Analysis - Inventory Turnover Ratio - Days to Sell

Section 8: Receivables
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Lesson 8.1 - Extending Credit
Lesson 8.2 - Bad Debt
Lesson 8.3 - Bad Debt Example
Lesson 8.4 - Allowance Method and Income Statement
Lesson 8.5 - Estimating Bad Debt
Lesson 8.6 - Percentage of Bad Debt Expense Example
Lesson 8.7 - Allowance for Bad Debt Expense Example
Lesson 8.8 - Revising Estimates
Lesson 8.9 - Recovering Bad Debt
Lesson 8.10 - Review of Notes Receivables
Lesson 8.11 - Interest on Notes Receivables
Lesson 8.12 - Notes Receivables Example
Lesson 8.13 - Ratio Analysis: Receivables Turnover and Days to Collect

Section 9: Long-Lived Assets
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Lesson 9.1 - Introduction to Long-Lived Assets
Lesson 9.2 - Cost vs Expense
Lesson 9.3 - Initial Cost of Long-Lived Assets
Lesson 9.4 - Journalization of Acquisition
Lesson 9.5 - Other Related Costs
Lesson 9.6 - Basics of Depreciation
Lesson 9.7 - Straight-Line Method of Depreciation
Lesson 9.8 - Units of Production Method of Depreciation
Lesson 9.9 - Declining-Balance Method of Depreciation
Lesson 9.10 - Unique Depreciation Situations
Lesson 9.11 - Asset Impairment Losses
Lesson 9.12 - Disposal of Tangible Assets
Lesson 9.13 - Intangible Assets
Lesson 9.14 - Ratio Analysis: Fixed Asset Turnover Ratio

Section 10: Liabilities
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Lesson 10.1 - Types of Liabilities
Lesson 10.2 - Accrued Payroll - Employee Deductions
Lesson 10.3 - Accrued Payroll - Employer Deductions
Lesson 10.4 - Notes Payable
Lesson 10.5 - Sales Tax Payable
Lesson 10.6 - Deferred Revenue
Lesson 10.7 - Current Portion of Long-Term Debt
Lesson 10.8 - Understanding the Basics of Bonds
Lesson 10.9 - Issuing Bonds - Journalization
Lesson 10.10 - Interest Expense
Lesson 10.11 - Bond Retirement
Lesson 10.12 - Early Retirement of Bonds
Lesson 10.13 - Contingent Liabilities
Lesson 10.14 - Ratio Analysis: Debt-to-Assets Ratio
Lesson 10.15 - Ratio Analysis: Times Interest Earned Ratio
Lesson 10.16 - Interest on Bonds - Issued at a Premium
Lesson 10.17 - Interest on Bonds - Issued at a Discount
Lesson 10.18 - Straight-Line Method of Bond Amortization - Bond Premium
Lesson 10.19 - Straight-Line Method of Bond Amortization - Bond Discount
Lesson 10.20 - Effective Interest Method of Bond Amortization - Bond Premium
Lesson 10.21 - Effective Interest Method of Bond Amortization - Bond Discount

Section 11: Stockholders’ Equity
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Lesson 11.1 - Corporate Ownership
Lesson 11.2 - Understanding Common Stock
Lesson 11.3 - Par Value vs No-Par Value
Lesson 11.4 - Stock Issuance
Lesson 11.5 - Treasury Stock
Lesson 11.6 - Reissuance of Treasury Stock
Lesson 11.7 - Cash Dividends - Common Stock
Lesson 11.8 - Stock Dividends
Lesson 11.9 - Stock Splits
Lesson 11.10 - Preferred Stock
Lesson 11.11 - Preferred Stock Dividend
Lesson 11.12 - Retained Earnings
Lesson 11.13 - Ratio Analysis: Earnings Per Share (EPS)
Lesson 11.14 - Ratio Analysis: Return on Equity (ROE)
Lesson 11.15 - Ratio Analysis: Price/Earning Ratio (P/E Ratio)

Section 12: Statement of Cash Flows
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Lesson 12.1 - Classification of the Statement of Cash Flows
Lesson 12.2 - Basics of Preparation of the Statement of Cash Flows
Lesson 12.3 - Operating Activities
Lesson 12.4 - Indirect Method - Operating Activities
Lesson 12.5 - Indirect Walk-Through - Operating Activities
Lesson 12.6 - Investing Activities
Lesson 12.7 - Financing Activities
Lesson 12.8 - Statement of Cash Flow Example
Lesson 12.9 - Statement of Cash Flows Disclosure