Integrity Training – Introduction to Business Accounting

Course Introduction

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Course Introduction (0:46)Start
Instructor Introduction (0:47)
Chapter 01 – Professional Bookkeeper IntroductionStart
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)