UGBA 102A at University of California--Berkeley
Hey, check it out, this is the first video of Topic 1: The Accounting Equation. It's thrilling. You're going to love it!

Hello there, I'm Aaron. I designed and coded this site, recorded all these videos, and wrote all the practice problems. I got my Undergrad and Master's in Accounting and then went on to get my CPA License (exciting, right?). I worked at Ernst and Young for about a year but never really loved it, so I quit and became a programmer. I do love accounting though, and I love teaching it, which is why I made this site. Please feel free to reach out to me if you ever have any questions!

A couple of bits of info about the site:

  • I've recorded 101 videos, which means you get 985 minutes of accounting (lucky you)
  • There are 79 practice problems right now, and I'm always adding more.
  • Those problems & videos cover every topic of UGBA 102A.
  • You can email me anytime at [email protected].

The Whole Class All of the Videos

    Topic 1
    Introduction to Financial Accounting

  1. The Accounting Equation

    3:02

  2. Assets vs Liabilities

    5:32

  3. Shareholder's Equity

    5:26

  4. The Balance Sheet

    5:52

  5. The Statement of Retained Earnings

    5:51

  6. The Income Statement

    6:19

  7. The Statement of Cash Flows

    6:02

  8. How the Statements Work Together

    9:02
    9. There are 5 practice problems in this topic.
    So far, your content is looking to be fantastic for strengthening my understanding of accounting concepts. Your video of perpetual and periodic inventory was very helpful.
    — Eric, Fall 2017

    Topic 2
    The Financial Statements

  9. Current Assets

    9:57

  10. Non-Current Assets

    10:25

  11. Current Liabilities

    6:24

  12. Non-Current Liabilites

    2:00

  13. Contributed Capital

    5:10

  14. The Classified Balance Sheet

    4:48

  15. The Multistep Income Statement

    12:44

  16. Retained Earnings vs Shareholder's Equity

    6:41

  17. Ratios: Working Capital

    2:29

  18. Ratios: Current Ratio

    4:00

  19. Gross Profit vs Net Profit

    6:15

  20. Profit Margin

    3:22
    21. There are 6 practice problems in this topic.
    This website helped me pass the class, which is a miracle. The videos were easier for me to understand than the textbook, my tutor, and my professor.
    — Claire, Fall 2016

    Topic 3
    Journals, Ledgers, T-Accounts, and Normal Balances

  21. T-Accounts

    3:15

  22. Debits and Credits

    6:49

  23. Determining Normal Balances For Assets & Liabilities

    10:04

  24. Determining Normal Balance for Shareholder's Equity

    11:53

  25. Normal Balance Shortcut: Double Entry

    11:51

  26. Normal Balance Shortcut: DEAD Mnemonic

    2:36

  27. The Journal, Ledger, Trial Balance

    14:00
    28. There are 9 practice problems in this topic.
    Your videos have truly helped more than I could ever explain! They gave me such a good guideline for how to solve problems, and how you go through each problem step-by-step makes accounting seem so much easier.
    — Caitlyn, Spring 2018

    Topic 4
    Accrual Accounting and Adjusting Entries

  28. Cash vs. Accrual Accounting

    7:21

  29. Expense Recognition

    8:07

  30. Accruals and Deferrals

    15:07

  31. What is an Adjusting Entry?

    4:11

  32. Adjusting Entry: Supplies

    1:54

  33. Adjusting Entry: Wages

    4:52

  34. Adjusting Entry: Unearned Revenue

    2:11

  35. Adjusting Entry: Interest

    2:03

  36. Contra-accounts

    4:40

  37. Depreciation

    7:10

  38. The Closing Process

    10:37
    39. There are 18 practice problems in this topic.
    I stopped going to class after the second test and pretty much just watched your chapter videos.
    — Ryan, Spring 2016

    Topic 5
    Inventory

  39. COGS and Inventory

    2:57

  40. Net Sales

    10:03

  41. Perpetual vs Periodic

    7:10

  42. FOB Shipping?

    8:51

  43. Transportation In

    8:41

  44. COGS

    6:18

  45. Drawbacks to Periodic

    6:07

  46. Specific Identification

    2:17

  47. Weighted Average

    4:21

  48. FIFO and LIFO

    20:17

  49. Estimating with Gross Profit

    7:23
    50. There are 8 practice problems in this topic.
    Your website is so awesome!! Seriously you give a fresh perspective on all the topics talked about in class and the vocabulary you use is very easy to understand. The way you teach almost makes the material feel very easy to comprehend.
    — Kyle F., Fall 2019

    Topic 6
    Cash and Bank Reconciliations

  50. Cash and Cash Equivalents

    7:52

  51. Bank Reconciliations: What and Why

    9:38

  52. Bank Reconciliations: How

    20:57

  53. Debit and Credit Memos

    5:21

  54. Fixing Mistakes in Bank Recs

    8:32
    55. There are 2 practice problems in this topic.
    It really is a great resource, and you're an excellent accounting instructor.
    — Scott, Spring 2018

    Topic 7
    Accounts Receivable

  55. A/R and Bad Debts Introduction

    7:09

  56. Direct Method

    4:15

  57. The Allowance Method

    8:56

  58. Income Statement vs Balance Sheet Methods

    13:14

  59. Net Credit Sales

    5:20

  60. Write Offs and Reinstatements

    8:26
    61. There are 4 practice problems in this topic.
    I slacked a bit this unit, didn’t read the book, just went to lectures and took notes, and did the required quizzes. I ended up having to cram over the last two days before the test and your site has been tremendously helpful with that.
    — Oakley, Fall 2017

    Topic 8
    Fixed Assets and Depreciation

  61. Acquisition Cost of Assets

    13:23

  62. Lump Sum Purchases

    6:01

  63. What is Depreciation?

    11:23

  64. Straight Line Depreciation

    4:33

  65. Double Declining Balance

    13:58

  66. Units of Production

    3:43

  67. Partial Year Depreciation

    5:50

  68. Capital vs. Revenue Expenditures

    10:42
    69. There are 5 practice problems in this topic.
    Thanks for making this site, it came in clutch for every exam.
    — Lane, Spring 2016

    Topic 9
    Liabilities

  69. Interest Bearing Notes

    8:26

  70. Non-interest Bearing Notes

    6:16

  71. Contingencies

    5:58
    72. There are 3 practice problems in this topic.
    Your website led me to what will hopefully (final grades haven't been posted) be an A in accounting. I told everyone I know taking the class next semester to not waste their money on the tutoring services and to go to your site.
    — Monte, Spring 2016

    Topic 10
    The Time Value of Money

  72. What is Present Value

    8:15

  73. Simple vs Compound

    14:41

  74. PV of a Lump Sum

    4:39

  75. PV of a Lump Sum

    6:09

  76. Ordinary Annuity

    7:16

  77. Purchasing with an Annuity

    4:31

  78. Finding the Payment

    6:07
    79. There are 1 practice problems in this topic.
    You are awesome, and I so wish I would have found you at the beginning of the semester
    — Katie K., Spring 2016

    Topic 11
    Bonds

  79. Intro to Bonds

    10:04

  80. Discounts and Premiums

    7:34

  81. Selling at a Discount

    7:15

  82. Selling for a Premium

    8:11

  83. Amortization

    21:42

  84. Borrowing Cost

    6:33

  85. Interacting with Market Rates

    5:30

  86. Retiring Bonds

    9:54
    87. There are 5 practice problems in this topic.
    Your site was a great crash course for procrastinators like me, and watching your videos at 2x speed along with my lectures was enough to do well on the exam.
    — Nathan, Fall 2019

    Topic 12
    Shareholder's Equity

  87. Shareholder's Equity

    5:12

  88. Stock Classifications

    4:19

  89. Issuance of Stock

    6:37

  90. Treasury Stock

    11:11

  91. Cash Dividends

    9:58

  92. The Effect of Cash Dividends

    6:08

  93. Stock Dividends

    13:48
    94. There are 6 practice problems in this topic.
    I would like to genuinely thank you because without you I wouldn't have passed the class.
    — Marcos-Anton, Spring 2019

    Topic 13
    Cash Flows

  94. Cash Flow Overview

    6:02

  95. Operating Cash Flows

    18:41

  96. Indirect Method

    14:26

  97. Investing Cash Flows

    5:14

  98. Financing Cash Flows

    3:17

  99. Depreciation in Cash Flows

    5:50

  100. PPE for Cash Flows

    2:39

  101. Bringing it All Together

    13:57
    102. There are 7 practice problems in this topic.
    I seriously can't put into words how grateful I am to have found your videos for Financial Accounting last semester. If it wasn't for your website I could not have passed that class, my professor was awful and you taught it in such a clear and understandable way!
    — Monear, Spring 2019