Integrity Training – Introduction to Business Accounting

Course Introduction

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Course Introduction (0:46)

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Instructor Introduction (0:47)
Chapter 01 – Professional Bookkeeper Introduction

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Professional Bookkeeper Introduction (0:24)

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Professional Bookkeeper (1:13)

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Potential Careers (0:39)

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Professional Bookkeeper Job Functions (2:30)

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Required Traits (1:48)

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Employment Outlook (1:05)

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Chapter 01 Review (0:51)

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Review Questions
Chapter 02 – Introduction to Accounting and Business

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Introduction to Accounting and Business (0:38)

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Defining a Business (1:24)

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Types of Businesses (1:22)

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Role of Accounting (Part 1) (0:34)

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Role of Accounting (Part 2) (1:10)

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Introduction – Role of Accounting (1:22)

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Ethics in Accounting (Part 1) (0:25)

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Ethics in Accounting (Part 2) (2:48)

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Ethics in Accounting (Part 3) (1:47)

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Generally Accepted Accounting Principles (GAAP) (0:44)

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The Business Entity Principle (0:38)

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Business Entity Principle (2:23)

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The Matching Principle (1:08)

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Other Principles (3:51)

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Chapter 02 Review (1:08)

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Review Questions
Chapter 03 – The Accounting Equation

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The Accounting Equation (Part 1) (0:24)

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The Accounting Equation (Part 2) (0:48)

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The Accounting Equation (Part 3) (2:47)

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The Accounting Equation (Part 4) (1:32)

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The Accounting Equation (Part 5) (1:45)

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Transactions (0:54)

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Transactions – Knowledge Check (Part 1) (0:17)

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Transactions – Knowledge Check (Part 2) (1:56)

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Transactions and Accounts (Part 1) (2:55)

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Transactions and Accounts (Part 2) (0:37)

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Other Common Revenue and Expense Accounts (0:45)

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Accounting Equation – Transactions (Part 1) (1:33)

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Accounting Equation – Transactions (Part 2) (1:35)

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Accounting Equation – Transactions (Part 3) (0:37)

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Financial Statements (Part 1) (2:00)

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Financial Statements (Part 2) (1:56)

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Financial Statements – Income Statement (1:12)

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Financial Statements – The Statement of Owner’s Equity (1:08)

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Financial Statements – The Balance Sheet (1:30)

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Financial Statements – The Cash Flow Statement (Part 1) (1:56)

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Financial Statements – The Cash Flow Statement (Part 2) (1:42)

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Financial Statements – The Relationship (0:49)

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Chapter 03 Review (0:33)

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Review Questions
Chapter 04 – Analyzing Transactions

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Analyzing Transactions (0:39)

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The Accounting Equation and Transactions (Part 1) (0:39)

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The Accounting Equation and Transactions (Part 2) (1:01)

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The Accounting Equation and Transactions (Part 3) (0:56)

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The Accounting Equation and Transactions (Part 4) (1:00)

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The Accounting Equation and Transactions (Part 5) (1:36)

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Accounts (1:00)

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T – Accounts (Part 1) (0:11)

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T – Accounts (Part 2) (0:53)

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Ledgers and Accounts (0:27)

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Chart of Accounts (1:42)

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Types of Accounts (Part 1) (1:20)

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Types of Accounts (Part 2) (2:07)

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Types of Accounts (Part 3) (1:01)

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Types of Accounts (Part 4) (1:44)

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Double -Entry System (0:59)

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Transactions – Double -Entry System (Part 1) (1:23)

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Transactions – Double -Entry System (Part 2) (1:18)

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Transactions – Double -Entry System (Part 3) (0:28)

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Transactions – Normal Balances (1:42)

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Knowledge Check (Part 1) (0:25)

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Knowledge Check (Part 2) (0:53)

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Transactions – Normal Balance (Part 1) (0:30)

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Transactions – Normal Balance (Part 2) (0:22)

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Knowledge Check (Part 1) (1:06)

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Knowledge Check (Part 2) (2:21)

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Journalizing Transactions (0:56)

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Transactions – Journalizing (Part 1) (2:25)

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Transactions – Journalizing (Part 2) (0:35)

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Transactions – Journalizing (Part 3) (0:25)

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Transactions – Journalizing (Part 4) (0:22)

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Transactions – Journalizing (Part 5) (0:18)

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Transactions – Journalizing (Part 6) (0:58)

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Affect of Journals on the Accounts (0:53)

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Transactions – Journalizing (Part 1) (0:36)

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Transactions – Journalizing (Part 2) (0:16)

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Transactions – Journalizing (Part 3) (0:24)

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Transactions – Journalizing (Part 4) (0:20)

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Transactions – Journalizing (Part 5) (0:32)

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Transactions – Journalizing (Part 6) (0:42)

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Transactions – Journalizing (Part 7) (0:39)

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Transactions – Journalizing (Part 8) (0:18)

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Transactions – Journalizing (Part 9) (0:15)

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Transactions – Journalizing (Part 10) (0:12)

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Transactions – Journalizing (Part 11) (0:35)

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Transactions – Journalizing (Part 12) (1:12)

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Demo- Transactions – Journalizing (0:47)

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Transactions – Journalizing (Part 13) (0:32)

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Transactions – Journalizing (Part 14) (0:38)

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Transactions – Journalizing (Part 15) (0:08)

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Transactions – Journalizing (Part 16) (0:21)

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Transactions – Journalizing (Part 17) (0:55)

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Demo – Journal Entries (37:31)

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Chapter 04 Review (0:47)

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Review Questions
Chapter 05 – Entering Information – Posting Entries

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Entering Information – Posting Entries (0:49)

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Posting Entries (Part 1) (0:53)

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Posting Entries (Part 2) (0:23)

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Posting Entries (Part 3) (0:19)

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Posting Entries (Part 4) (0:35)

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Entering Information – Posting Entries (Part 1) (0:36)

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Entering Information – Posting Entries (Part 2) (1:05)

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Posting Entries (Part 1) (0:21)

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Posting Entries (Part 2) (0:33)

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Posting Entries (Part 3) (0:13)

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Posting Entries (Part 4) (0:35)

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Posting Entries (Part 5) (1:17)

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Posting Entries (Part 6) (0:20)

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Posting Entries (Part 7) (1:12)

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Posting Entries (Part 8) (0:59)

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The Trial Balance (1:17)

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The Unadjusted Trial Balance (3:38)

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Entering Information – Errors (Part 1) (0:59)

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Entering Information – Errors (Part 2) (1:08)

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Entering Information – Errors (Part 3) (1:56)

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Entering Information – Correcting Entry (1:24)

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Finding Errors Using Horizontal Analysis (Part 1) (1:12)

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Finding Errors Using Horizontal Analysis (Part 2) (0:59)

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Finding Errors Using Horizontal Analysis (Part 3) (0:42)

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Finding Errors Using Horizontal Analysis (Part 4) (1:56)

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Finding Errors Using Horizontal Analysis (Part 5) (1:47)

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Finding Errors Using Horizontal Analysis (Part 6) (1:57)

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Demo – Horizontal Trend: Balance Sheet (21:18)

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Demo – Horizontal Trend: Income Statement (36:03)

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Chapter 05 Review (0:48)

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Review Questions
Chapter 06 – Adjusting Process

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Adjusting Process (0:20)

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The Purpose of the Adjusting Process (1:03)

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The Adjusting Process (0:43)

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Cash vs. Accrual Basis (1:56)

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Adjusting Process – Defined (1:32)

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Adjusting Process – Affected Accounts (Part 1) (2:50)

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Adjusting Process – Affected Accounts (Part 2) (3:00)

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Adjusting Process – Affected Accounts (Part 3) (1:38)

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Depreciation Adjustment (1:59)

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Chapter 06 Review (0:14)

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Review Questions
Chapter 07 – Adjusting Entries

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Adjusting Entries (0:34)

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Adjusting Entries – Prepaid Expenses (Part 1) (1:17)

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Adjusting Entries – Prepaid Expenses (Part 2) (2:05)

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Adjusting Entries – Prepaid Expenses (Part 3) (0:44)

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Adjusting Entries – Prepaid Expenses (Part 4) (0:31)

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Impact of Adjusting Entries (1:59)

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Adjusting Entries – Unearned Revenues (Part 1) (1:01)

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Adjusting Entries – Unearned Revenues (Part 2) (0:46)

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Adjusting Entries – Unearned Revenues (Part 3) (1:47)

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Adjusting Entries – Unearned Revenues (Part 4) (1:05)

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Adjusting Entries – Unearned Revenues (Part 5) (0:28)

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Adjusting Process – Affected Accounts (1:02)

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Adjusting Entries – Accrued Revenues (Part 1) (0:56)

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Adjusting Entries – Accrued Revenues (Part 2) (1:19)

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Adjusting Entries – Accrued Revenues (Part 3) (0:55)

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Adjusting Entries – Accrued Revenues (Part 4) (0:58)

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Adjusting Entries – Accrued Expenses (0:55)

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Journal Entry – Accrued Expenses (1:21)

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Posting Accounts – Accrued Expenses (Part 1) (0:52)

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Posting Accounts – Accrued Expenses (Part 2) (1:19)

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Adjusting Entries – Accrued Expenses (1:28)

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Adjusting Entries – Depreciation Expense (Part 1) (2:35)

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Adjusting Entries – Depreciation Expense (Part 2) (0:51)

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Journal Entry – Depreciation Expense (1:08)

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Posting Accounts – Depreciation Expense (Part 1) (0:35)

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Posting Accounts – Depreciation Expense (Part 2) (0:32)

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Book Value of a Fixed Asset (1:06)

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Adjusting Entries – Depreciation Expense (Cont.) (1:03)

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Chapter 07 Review (1:05)

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Review Questions
Chapter 08 – Adjustment Summary

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Adjustment Summary (0:25)

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Adjustment Summary – Review (Part 1) (2:02)

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Adjustment Summary – Review (Part 2) (3:18)

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Adjustment Summary – Review (Part 3) (2:40)

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The Adjusted Trial Balance (1:30)

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Check for Normal Balances and Debits = Credits (3:08)

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Vertical Analysis (6:08)

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Preparing Vertical Analysis (0:35)

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Vertical Analysis (Part 1) (0:45)

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Vertical Analysis (Part 2) (1:16)

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Financial Statement Accuracy (2:15)

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Demo – Vertical Analysis (21:27)

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Chapter 08 Review (0:41)

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Review Questions
Chapter 09 – Preparing a Worksheet

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Preparing a Worksheet (0:25)

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Preparing a Worksheet (Part 1) (1:21)

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Preparing a Worksheet (Part 2) (0:14)

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Preparing a Worksheet (Part 3) (0:24)

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Preparing a Worksheet (Part 4) (0:39)

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Preparing a Worksheet (Part 5) (1:03)

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Preparing a Worksheet (Part 6) (1:16)

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Chapter 09 Review (0:32)

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Review Questions
Chapter 10 – Financial Statements

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Financial Statements – The Balance Sheet (0:34)

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The Income Statement (1:00)

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Example Income Statement (2:06)

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The Statement of Retained Earnings (2:19)

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The Balance Sheet (Part 1) (1:12)

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The Balance Sheet (Part 2) (4:07)

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The Balance Sheet (Part 3) (0:31)

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The Balance Sheet (Part 4) (3:04)

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Financial Statements – Definitions (Part 1) (0:57)

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Financial Statements – Definitions (Part 2) (2:17)

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Financial Statements – Definitions (Part 3) (2:47)

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Financial Statements – Definitions (Part 4) (2:20)

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Chapter 10 Review (0:29)

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Review Questions
Chapter 11 – Completing the Accounting Cycle

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Completing the Accounting Cycle (0:49)

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Temporary vs. Permanent Accounts (1:25)

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Closing Entries – Journalizing and Posting (Part 1) (2:25)

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Closing Entries – Journalizing and Posting (Part 2) (2:39)

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Closing Entries – Journalizing and Posting (Part 3) (0:56)

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Closing Entries – Journalizing and Posting (Part 4) (0:59)

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Closing Entries – Journalizing and Posting (Part 5) (2:47)

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Closing Entries – Journalizing and Posting (Part 6) (2:25)

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Closing Entries – Journalizing (0:20)

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The Post-Closing Trial Balance (0:55)

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Closing Entries – Post-Closing Trial Balance (2:07)

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Chapter 11 Review (0:48)

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Review Questions
Chapter 12 – The Accounting Cycle Illustrated

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The Accounting Cycle Illustrated (0:29)

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Accounting Cycle Illustrated – Step 1 (Part 1) (3:02)

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Accounting Cycle Illustrated – Step 1 (Part 2) (0:33)

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Accounting Cycle Illustrated – Step 2 (0:46)

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Accounting Cycle Illustrated – Step 3 (1:08)

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Accounting Cycle Illustrated – Step 4 (1:31)

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Accounting Cycle Illustrated – Step 4 (cont.) (2:23)

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Accounting Cycle Illustrated – Step 5 (1:13)

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Accounting Cycle Illustrated – Step 6 (Part 1) (0:30)

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Accounting Cycle Illustrated – Step 6 (Part 2) (1:05)

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Accounting Cycle Illustrated – Step 7 (0:55)

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Accounting Cycle Illustrated – Step 8 (Part 1) (0:49)

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Accounting Cycle Illustrated – Step 8 (Part 2) (0:58)

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Accounting Cycle Illustrated – Step 8 (Part 3) (1:30)

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Accounting Cycle Illustrated – Step 9 (Part 1) (2:11)

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Accounting Cycle Illustrated – Step 9 (Part 2) (0:54)

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Accounting Cycle Illustrated – Step 10 (1:08)

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Chapter 12 Review (1:39)

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Review Questions
Chapter 13 – Fiscal Year

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Fiscal Year (0:17)

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Fiscal Year (2:21)

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Additional Accounting Terms (3:58)

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Working Capital and Current Ratio (1:36)

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Chapter 13 Review (0:54)

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Review Questions
Chapter 14 – Spreadsheet Exercise

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Spreadsheet Exercise (0:35)

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Spreadsheet Exercise – Step 1 (Part 1) (0:52)

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Spreadsheet Exercise – Step 1 (Part 2) (0:38)

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Spreadsheet Exercise – Step 1 (Part 3) (0:41)

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Spreadsheet Exercise – Step 1 (Part 4) (0:55)

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Spreadsheet Exercise – Step 2 (Part 1) (1:03)

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Spreadsheet Exercise – Step 2 (Part 2) (0:34)

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Spreadsheet Exercise – Step 2 (Part 3) (0:24)

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Spreadsheet Exercise – Step 2 (Part 4) (0:30)

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Spreadsheet Exercise – Step 2 (Part 5) (0:53)

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Spreadsheet Exercise – Step 2 (Part 6) (0:52)

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Spreadsheet Exercise – Step 3 (0:33)

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Spreadsheet Exercise – Step 4 (Part 1) (1:19)

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Spreadsheet Exercise – Step 4 (Part 2) (0:45)

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Spreadsheet Exercise – Step 5 (0:20)

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Spreadsheet Exercise – Step 6 (Part 1) (1:05)

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Spreadsheet Exercise – Step 6 (Part 2) (1:17)

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Spreadsheet Exercise – Step 6 (Part 3) (0:13)

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Spreadsheet Exercise – Step 6 (Part 4) (1:11)

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Spreadsheet Exercise – Step 7 (Part 1) (1:12)

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Spreadsheet Exercise – Step 7 (Part 2) (0:37)

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Spreadsheet Exercise – Step 7 (Part 3) (0:06)

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Spreadsheet Exercise – Step 7 (Part 4) (2:29)

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Demo – Creating a Worksheet (24:51)

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Chapter 14 Review (1:33)

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Review Questions

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Course Closure (2:03)

 

Business online course

Information about business:

Business is the activity of making one’s living or making money by producing or buying and selling products (such as goods and services).
[need quotation to verify] Simply put, it is “any activity or enterprise entered into for profit.
It does not mean it is a company, a corporation, partnership, or have any such formal organization, but it can range from a street peddler to General Motors.”

Having a business name does not separate the business entity from the owner, which means that the owner of the business is responsible and liable for debts incurred by the business.
If the business acquires debts, the creditors can go after the owner’s personal possessions.
A business structure does not allow for corporate tax rates. The proprietor is personally taxed on all income from the business.