Closing entries for sole proprietorships and corporations.
Posts Tagged ‘ Lecture ’
Adjusting entries for supplies, prepaid assets, depreciation, and unearned revenues. Part I of two parts.
Introduction to debit and credit entries in accounting systems. The “rules” regarding debits and credits, why they are used, and what they represent.
Valuation of inventories using LIFO, FIFO and Average Cost. Part I of two parts.
Recording basic transactions in an accounting system. Concepts and procedures pertaining to the accounts that are used in recording transactions and in preparing the financial statements. Part 1 of 2 parts.
Introductory Accounting Lecture. First in a series.
Accounting for the declaration and distribution of cash and stock dividends.
Introduction to the corporate income statement, including income from continuing operations, restructuring charges, fixed asset impairments, extraordinary gains and losses, and results from discontinued operations. Intraperiod tax allocation and after-tax reporting requirements are also explained.
1st in series of accounting lectures – appox 8 minutes: the origin of the balance sheet
Professor Kazem Oraee Managerial Accounting lecture 31 May 2010