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	<title>un-debt.net &#187; Lecture</title>
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	<link>http://un-debt.net</link>
	<description>Debt &#124; Finance &#124; Insurance &#124; Credit</description>
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		<title>Accounting Lecture 06 &#8211; Closing Entries</title>
		<link>http://un-debt.net/accounting-lecture-06-closing-entries/</link>
		<comments>http://un-debt.net/accounting-lecture-06-closing-entries/#comments</comments>
		<pubDate>Mon, 23 May 2011 03:06:12 +0000</pubDate>
		<dc:creator>delon</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[Closing]]></category>
		<category><![CDATA[Entries]]></category>
		<category><![CDATA[Lecture]]></category>

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		<description><![CDATA[Closing entries for sole proprietorships and corporations.]]></description>
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Closing entries for sole proprietorships and corporations.</p>
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		<title>Accounting Lecture 04 &#8211; Adjusting Entries for Deferrals</title>
		<link>http://un-debt.net/accounting-lecture-04-adjusting-entries-for-deferrals/</link>
		<comments>http://un-debt.net/accounting-lecture-04-adjusting-entries-for-deferrals/#comments</comments>
		<pubDate>Fri, 20 May 2011 03:05:54 +0000</pubDate>
		<dc:creator>delon</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[Adjusting]]></category>
		<category><![CDATA[Deferrals]]></category>
		<category><![CDATA[Entries]]></category>
		<category><![CDATA[Lecture]]></category>

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		<description><![CDATA[Adjusting entries for supplies, prepaid assets, depreciation, and unearned revenues. Part I of two parts.]]></description>
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Adjusting entries for supplies, prepaid assets, depreciation, and unearned revenues. Part I of two parts.</p>
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		<title>Accounting Lecture 03 Part I &#8211; Debits and Credits</title>
		<link>http://un-debt.net/accounting-lecture-03-part-i-debits-and-credits/</link>
		<comments>http://un-debt.net/accounting-lecture-03-part-i-debits-and-credits/#comments</comments>
		<pubDate>Mon, 16 May 2011 03:06:39 +0000</pubDate>
		<dc:creator>delon</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[Credits]]></category>
		<category><![CDATA[Debits]]></category>
		<category><![CDATA[Lecture]]></category>
		<category><![CDATA[Part]]></category>

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		<description><![CDATA[Introduction to debit and credit entries in accounting systems. The &#8220;rules&#8221; regarding debits and credits, why they are used, and what they represent.]]></description>
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Introduction to debit and credit entries in accounting systems. The &#8220;rules&#8221; regarding debits and credits, why they are used, and what they represent.</p>
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		<title>Accounting Lecture 08 Part I &#8211; LIFO, FIFO &amp; Average Cost</title>
		<link>http://un-debt.net/accounting-lecture-08-part-i-lifo-fifo-average-cost/</link>
		<comments>http://un-debt.net/accounting-lecture-08-part-i-lifo-fifo-average-cost/#comments</comments>
		<pubDate>Wed, 04 May 2011 03:05:31 +0000</pubDate>
		<dc:creator>delon</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[Average]]></category>
		<category><![CDATA[Cost]]></category>
		<category><![CDATA[FIFO]]></category>
		<category><![CDATA[Lecture]]></category>
		<category><![CDATA[LIFO]]></category>
		<category><![CDATA[Part]]></category>

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		<description><![CDATA[Valuation of inventories using LIFO, FIFO and Average Cost. Part I of two parts.]]></description>
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Valuation of inventories using LIFO, FIFO and Average Cost. Part I of two parts.</p>
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		<title>Accounting Lecture 02 Part 1 &#8211; Recording Transactions</title>
		<link>http://un-debt.net/accounting-lecture-02-part-1-recording-transactions/</link>
		<comments>http://un-debt.net/accounting-lecture-02-part-1-recording-transactions/#comments</comments>
		<pubDate>Fri, 11 Mar 2011 03:08:25 +0000</pubDate>
		<dc:creator>delon</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[Lecture]]></category>
		<category><![CDATA[Part]]></category>
		<category><![CDATA[Recording]]></category>
		<category><![CDATA[Transactions]]></category>

		<guid isPermaLink="false">http://un-debt.net/accounting-lecture-02-part-1-recording-transactions/</guid>
		<description><![CDATA[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.]]></description>
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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.</p>
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		<title>Accounting Lecture 01 &#8211; Basic Concepts</title>
		<link>http://un-debt.net/accounting-lecture-01-basic-concepts/</link>
		<comments>http://un-debt.net/accounting-lecture-01-basic-concepts/#comments</comments>
		<pubDate>Mon, 06 Dec 2010 03:06:28 +0000</pubDate>
		<dc:creator>delon</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[Basic]]></category>
		<category><![CDATA[Concepts]]></category>
		<category><![CDATA[Lecture]]></category>

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		<description><![CDATA[Introductory Accounting Lecture. First in a series.]]></description>
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Introductory Accounting Lecture. First in a series.</p>
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		<title>Accounting Lecture 19 &#8211; Cash and Stock Dividends</title>
		<link>http://un-debt.net/accounting-lecture-19-cash-and-stock-dividends/</link>
		<comments>http://un-debt.net/accounting-lecture-19-cash-and-stock-dividends/#comments</comments>
		<pubDate>Wed, 17 Nov 2010 03:06:45 +0000</pubDate>
		<dc:creator>delon</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[cash]]></category>
		<category><![CDATA[Dividends]]></category>
		<category><![CDATA[Lecture]]></category>
		<category><![CDATA[Stock]]></category>

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		<description><![CDATA[Accounting for the declaration and distribution of cash and stock dividends.]]></description>
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Accounting for the declaration and distribution of cash and stock dividends.</p>
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		<title>Accounting Lecture 17 &#8211; Corporate Income Statement</title>
		<link>http://un-debt.net/accounting-lecture-17-corporate-income-statement/</link>
		<comments>http://un-debt.net/accounting-lecture-17-corporate-income-statement/#comments</comments>
		<pubDate>Tue, 16 Nov 2010 03:05:43 +0000</pubDate>
		<dc:creator>delon</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[corporate]]></category>
		<category><![CDATA[Income]]></category>
		<category><![CDATA[Lecture]]></category>
		<category><![CDATA[Statement]]></category>

		<guid isPermaLink="false">http://un-debt.net/accounting-lecture-17-corporate-income-statement/</guid>
		<description><![CDATA[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.]]></description>
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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.</p>
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		<item>
		<title>lecture 1: balance sheets part 1</title>
		<link>http://un-debt.net/lecture-1-balance-sheets-part-1/</link>
		<comments>http://un-debt.net/lecture-1-balance-sheets-part-1/#comments</comments>
		<pubDate>Fri, 03 Sep 2010 03:05:51 +0000</pubDate>
		<dc:creator>delon</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[Balance]]></category>
		<category><![CDATA[Lecture]]></category>
		<category><![CDATA[Part]]></category>
		<category><![CDATA[Sheets]]></category>

		<guid isPermaLink="false">http://un-debt.net/lecture-1-balance-sheets-part-1/</guid>
		<description><![CDATA[1st in series of accounting lectures &#8211; appox 8 minutes: the origin of the balance sheet]]></description>
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1st in series of accounting lectures &#8211; appox 8 minutes: the origin of the balance sheet</p>
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		<item>
		<title>Kazem Oraee, Managerial Accounting Lecture 5 &#8211; Part 6</title>
		<link>http://un-debt.net/kazem-oraee-managerial-accounting-lecture-5-part-6/</link>
		<comments>http://un-debt.net/kazem-oraee-managerial-accounting-lecture-5-part-6/#comments</comments>
		<pubDate>Sat, 31 Jul 2010 03:05:25 +0000</pubDate>
		<dc:creator>delon</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[Kazem]]></category>
		<category><![CDATA[Lecture]]></category>
		<category><![CDATA[Managerial]]></category>
		<category><![CDATA[Oraee]]></category>
		<category><![CDATA[Part]]></category>

		<guid isPermaLink="false">http://un-debt.net/kazem-oraee-managerial-accounting-lecture-5-part-6/</guid>
		<description><![CDATA[Professor Kazem Oraee Managerial Accounting lecture 31 May 2010]]></description>
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Professor Kazem Oraee Managerial Accounting lecture 31 May 2010</p>
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