Fundamental accounting principles
Highlights key concepts and assists in the study of accounting.
| Other Authors: | Larson, Kermit D., Miller, Paul B. W., Richard D. Irwin, Inc., Kirkwood Community College. |
|---|---|
| Format: | VHS |
| Language: | English |
| Published: |
Homewood, IL :
Irwin,
[1993]
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| Physical Description: |
9 videocassettes (15 hrs., 48 min.) : sound, color ; 1/2 in. |
| Subjects: |
Table of Contents:
- v. [1] Lessons 1-8 Introduction to accounting - The balance sheet - Financial statements & GAAP - Recording debits & credits - Journalizing & posting - Adjusting entries (pt. 1) - Adjusting entries (pt. 2) - Classified balance sheet
- v. [2] lessons 9-16 Adjusting entries (Appen A) - preparing the worksheet - Closing entries - Corporate accounting & reversing entries - Merchandising accounting (pt. 1) - Merchandising accounting (pt. 2) - Sales and cash receipts journal - Purchases & cash disbursement journals
- v. [3] lessons 17-24 Internal control - Control of cash - Voucher system (Appen D) - Short-term investments - Analysis & control of accounts receivable - Notes receivable - Periodic inventory valuation - Inventory: LCM & estimating
- v. [4] lessons 25-32 Perpetual inventory system - Plant & equipment: cost & depreciation, accelerated depreciation, expenditures & disposals - Natural resources & intangible assets - Current liabilities - present & future values: single amounts, annuities
- v. [5] lessons 33-36 & 65 Long-term liabilities - Payroll accounting -
- Partnerships: Characteristics & profit distributions, dissolution & liquidation
- v. [6] lessons 37-44 Corporations: characteristics, issuing stock, preferred dividends & book value, stock dividends & treasury stock - Income statement: special topics - Installment notes and bonds payable - Bonds payable: issued at a discount, issued at a premium
- v. [7] lessons 45-52 Cash flow statement: direct method, direct method worksheet, indirect method, indirect method worksheet - Long-term stock investments - Balance sheet consolidations - Financial statement analysis: comparative statement, ratios
- v. [8] lessons 53-60 Manufacturing accounting - Job order cost accounting - Cost accounting: process cost system - Departmental & responsibility accounting - Cost-volume-profit analysis - Budgeting - Flexible budgets and standard costs - Standard costs: factory overhead variances
- v. [9] lessons 61-64 Capital budgeting - Making management decisions - Federal individual income tax (Appen 1) - Corporate income tax (Appen 1).