Great resource of over 80 YouTube videos from Brian Routh "The Accounting Dr" explaining everything about accounting.
Brian Routh have been an accounting professor for more than a decade. He have witnessed the struggles that many students go through when introduced to a new accounting topic. He has developed FREE accounting videos, lecture notes, and games, as well as exam questions and eBooks to assist in the success of accounting students in the classroom and individuals wishing to learn the basics of accounting.
This is the first video of the 10 video tutorial series on financial accounting. This simple video presents the overview of the subject - what is accounting, branches of the accounting as a subject, definitions, accounting identity, various types of accounting books and introduction to the process of bookkeeping in brief beginning from transactions data
Continuing a comparison of cash basis and accrual basis accounting, remember that under accrual accounting expenses are recognized when services or goods are acquired. This event results in a liability for the business to make payment for purchases made. Therefore such liability must be recognized in the accounting records of the business. However it is also important to take into account that acquisition of goods or services does not always lead to the recognition of expenses. Matching principle needs to be applied. This means that acquired goods or services will be recognized as expenses only when they are consumed to earn revenues. So there will be cases when acquisition of goods or services will be recognized as assets of the business to be used in future revenue earning activities. Under cash accounting, expenses are not recognized when goods or services are acquired. The only recognition criterion is a payment of cash. When cash is spent, expenses or assets are recognized.
A series of 11 videos that cover the three broad areas of (1) Cash versus accrual accounting (2) Three core financial statements and (3)Depreciation and amortization.
With a library of over 3,000 videos covering everything from arithmetic to physics, finance, and history and hundreds of skills to practice, Kahn Academy is on a mission to help you learn what you want, when you want, at your own pace.
Introduction to Financial Statements (Part 1) Introduction to Financial Statements (Part 2) The Balance Sheet (Part 1) The Balance Sheet (Part 2) The Income Statement (Part 1) The Income Statement (Part 2) The Statement of Cash Flows How to Calculate Depreciation Introduction to Fixed Costs
A free tutorials, lecture notes, downloads and educational lecture videos on a Management Accounting course by Prof. Asokan Anandarajan of the New Jersey Institute of Technology.The course gives students insights into the key financial accounting concepts needed for effective decision-making.
Lectures include: Lectures Basic Accounting Concepts The Accounting Equation Financial Reports and Recording Financial Transactions The Double Entry Concept Accounting Conventions and Laws Adjusting Entries Accounting and Reporting for Corporations Statement of Cash Flows Analysis of Financial Statements Further Analysis of Financial Statements Accounting for Internal Decision Making Further Discussion of Cost Concepts Measuring and Analysing Product Costs Managing Activities Breakeven Analysis - Decisions and Constraints Performance Measurement Transfer Pricing
In this video series, we explain basic concepts related to financial accounting. This third video explains the concept of assets. We will understand the definition of an asset, its properties and the asset classification in a Balance Sheet.The revenue generating capability of the firm comes from the quantity and quality of its assets but it may not always be true in all situations. From an accounting perspective, there are numerous types of assets- fixed, current, investments, fixed, tangible and intangible and other non-current assets.
Third in series of 17 videos describing the essential ideas typically covered in early weeks of a university-level accounting principles course. This discusses the relationship among assets, liabilities, and equity.
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