UGBA 102A at University of California--Berkeley

1

Topic 1 - Introduction to Financial Accounting
  1. The Accounting Equation - 3 minutes
  2. Assets vs Liabilities - 6 minutes
  3. Shareholder's Equity - 5 minutes
  4. The Balance Sheet - 6 minutes
  5. The Statement of Retained Earnings - 6 minutes
  6. The Income Statement - 6 minutes
  7. The Statement of Cash Flows - 6 minutes
  8. How the Statements Work Together - 9 minutes

47 minutes

8

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5

Problems
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Topic 2 - The Financial Statements
  1. Current Assets - 10 minutes
  2. Non-Current Assets - 10 minutes
  3. Current Liabilities - 6 minutes
  4. Non-Current Liabilites - 2 minutes
  5. Contributed Capital - 5 minutes
  6. The Classified Balance Sheet - 5 minutes
  7. The Multistep Income Statement - 13 minutes
  8. Retained Earnings vs Shareholder's Equity - 7 minutes
  9. Ratios: Working Capital - 2 minutes
  10. Ratios: Current Ratio - 4 minutes
  11. Gross Profit vs Net Profit - 6 minutes
  12. Profit Margin - 3 minutes

1 hour and 14 minutes

12

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6

Problems
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Topic 3 - Journals, Ledgers, T-Accounts, and Normal Balances
  1. T-Accounts - 3 minutes
  2. Debits and Credits - 7 minutes
  3. Determining Normal Balances For Assets & Liabilities - 10 minutes
  4. Determining Normal Balance for Shareholder's Equity - 12 minutes
  5. Normal Balance Shortcut: Double Entry - 12 minutes
  6. Normal Balance Shortcut: DEAD Mnemonic - 3 minutes
  7. The Journal, Ledger, Trial Balance - 14 minutes

1 hour

7

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9

Problems
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4

Topic 4 - Accrual Accounting and Adjusting Entries
  1. Cash vs. Accrual Accounting - 7 minutes
  2. Expense Recognition - 8 minutes
  3. Accruals and Deferrals - 15 minutes
  4. What is an Adjusting Entry? - 4 minutes
  5. Adjusting Entry: Supplies - 2 minutes
  6. Adjusting Entry: Wages - 5 minutes
  7. Adjusting Entry: Unearned Revenue - 2 minutes
  8. Adjusting Entry: Interest - 2 minutes
  9. Contra-accounts - 5 minutes
  10. Depreciation - 7 minutes
  11. The Closing Process - 11 minutes

1 hour and 8 minutes

11

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18

Problems
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Topic 5 - Inventory
  1. COGS and Inventory - 3 minutes
  2. Net Sales - 10 minutes
  3. Perpetual vs Periodic - 7 minutes
  4. FOB Shipping? - 9 minutes
  5. Transportation In - 9 minutes
  6. COGS - 6 minutes
  7. Drawbacks to Periodic - 6 minutes
  8. Specific Identification - 2 minutes
  9. Weighted Average - 4 minutes
  10. FIFO and LIFO - 20 minutes
  11. Estimating with Gross Profit - 7 minutes

1 hour and 24 minutes

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Problems
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Topic 6 - Cash and Bank Reconciliations
  1. Cash and Cash Equivalents - 8 minutes
  2. Bank Reconciliations: What and Why - 10 minutes
  3. Bank Reconciliations: How - 21 minutes
  4. Debit and Credit Memos - 5 minutes
  5. Fixing Mistakes in Bank Recs - 9 minutes

52 minutes

5

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2

Problems
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Topic 7 - Accounts Receivable
  1. A/R and Bad Debts Introduction - 7 minutes
  2. Direct Method - 4 minutes
  3. The Allowance Method - 9 minutes
  4. Income Statement vs Balance Sheet Methods - 13 minutes
  5. Net Credit Sales - 5 minutes
  6. Write Offs and Reinstatements - 8 minutes

47 minutes

6

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4

Problems
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Topic 8 - Fixed Assets and Depreciation
  1. Acquisition Cost of Assets - 13 minutes
  2. Lump Sum Purchases - 6 minutes
  3. What is Depreciation? - 11 minutes
  4. Straight Line Depreciation - 5 minutes
  5. Double Declining Balance - 14 minutes
  6. Units of Production - 4 minutes
  7. Partial Year Depreciation - 6 minutes
  8. Capital vs. Revenue Expenditures - 11 minutes

1 hour and 10 minutes

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Problems
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Topic 9 - Liabilities
  1. Interest Bearing Notes - 8 minutes
  2. Non-interest Bearing Notes - 6 minutes
  3. Contingencies - 6 minutes

21 minutes

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Problems
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Topic 10 - The Time Value of Money
  1. What is Present Value - 8 minutes
  2. Simple vs Compound - 15 minutes
  3. PV of a Lump Sum - 5 minutes
  4. PV of a Lump Sum - 6 minutes
  5. Ordinary Annuity - 7 minutes
  6. Purchasing with an Annuity - 5 minutes
  7. Finding the Payment - 6 minutes

52 minutes

7

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Problems
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Topic 11 - Bonds
  1. Intro to Bonds - 10 minutes
  2. Discounts and Premiums - 8 minutes
  3. Selling at a Discount - 7 minutes
  4. Selling for a Premium - 8 minutes
  5. Amortization - 22 minutes
  6. Borrowing Cost - 7 minutes
  7. Interacting with Market Rates - 6 minutes
  8. Retiring Bonds - 10 minutes

1 hour and 17 minutes

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Problems
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Topic 12 - Shareholder's Equity
  1. Shareholder's Equity - 5 minutes
  2. Stock Classifications - 4 minutes
  3. Issuance of Stock - 7 minutes
  4. Treasury Stock - 11 minutes
  5. Cash Dividends - 10 minutes
  6. The Effect of Cash Dividends - 6 minutes
  7. Stock Dividends - 14 minutes

57 minutes

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Problems
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Topic 13 - Cash Flows
  1. Cash Flow Overview - 6 minutes
  2. Operating Cash Flows - 19 minutes
  3. Indirect Method - 14 minutes
  4. Investing Cash Flows - 5 minutes
  5. Financing Cash Flows - 3 minutes
  6. Depreciation in Cash Flows - 6 minutes
  7. PPE for Cash Flows - 3 minutes
  8. Bringing it All Together - 14 minutes

1 hour and 10 minutes

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Problems
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