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JoVE Business
Accounting

JoVE Business

Accounting

New Limited Time Access

Video textbook for business education: Visualized concepts and real-world case studies

9 Chapters

40+ Videos

1,700+ Multiple Choice Questions

Table of Contents

Chapter 1

Foundations of Accounting

23 Videos

33 Minutes

Introduction to Accounting
1:29

Introduction to Accounting

346 views

Accounting Activities
1:30

Accounting Activities

70 views

Branches of Accounting
1:30

Branches of Accounting

107 views

Financial Accounting vs. Managerial Accounting
1:28

Financial Accounting vs. Managerial Accounting

60 views

Users of Accounting Data
1:28

Users of Accounting Data

51 views

Building Blocks of Accounting
1:30

Building Blocks of Accounting

53 views

Ethics in Financial Reporting
1:30

Ethics in Financial Reporting

46 views

Introduction to Generally Accepted Accounting Principles (GAAP)
1:29

Introduction to Generally Accepted Accounting Principles (GAAP)

42 views

Introduction to International Financial Reporting Standards (IFRS)
1:30

Introduction to International Financial Reporting Standards (IFRS)

75 views

GAAP vs. IFRS
1:29

GAAP vs. IFRS

46 views

Historical Cost Principle
1:12

Historical Cost Principle

57 views

Fair Value Principle
1:22

Fair Value Principle

65 views

Monetary Measurement Concept
1:23

Monetary Measurement Concept

32 views

Economic Entity Concept
1:29

Economic Entity Concept

53 views

Cost Concept
1:29

Cost Concept

47 views

Going Concern Concept
1:21

Going Concern Concept

47 views

Periodicity Concept
1:24

Periodicity Concept

50 views

The Accounting Equation
1:30

The Accounting Equation

51 views

The Accounting Cycle
1:21

The Accounting Cycle

57 views

Cash Basis of Accounting
1:27

Cash Basis of Accounting

34 views

Accrual Basis of Accounting
1:29

Accrual Basis of Accounting

32 views

Revenue Recognition
1:22

Revenue Recognition

38 views

Expense Recognition
1:27

Expense Recognition

61 views

Chapter 2

Recording Financial Transactions

21 Videos

28 Minutes

Understanding the Accounting Process
1:28

Understanding the Accounting Process

50 views

Understanding an Account
1:23

Understanding an Account

33 views

Understanding Debit and Credit
1:24

Understanding Debit and Credit

39 views

The Double-Entry Accounting System
1:14

The Double-Entry Accounting System

39 views

Debit and Credit Effects for Assets and Liabilities
1:18

Debit and Credit Effects for Assets and Liabilities

55 views

Debit and Credit Effects for Owner’s Equity
1:18

Debit and Credit Effects for Owner’s Equity

44 views

Debit and Credit Effects for Revenues and Expenses
1:12

Debit and Credit Effects for Revenues and Expenses

49 views

Capital Expenditure
1:22

Capital Expenditure

38 views

Revenue Expenditure
1:15

Revenue Expenditure

31 views

The Journal
1:23

The Journal

39 views

Journalizing
1:28

Journalizing

43 views

The Ledger
1:26

The Ledger

88 views

Posting in Ledger
1:23

Posting in Ledger

42 views

The Recording Process
1:20

The Recording Process

55 views

The Trial Balance
1:28

The Trial Balance

48 views

Recording Process under GAAP and IFRS
1:30

Recording Process under GAAP and IFRS

34 views

Adjusting Entries
1:27

Adjusting Entries

43 views

Prepaid Expenses
1:27

Prepaid Expenses

38 views

Unearned Revenues
1:19

Unearned Revenues

48 views

Accrued Revenues
1:22

Accrued Revenues

59 views

Accrued Expenses
1:19

Accrued Expenses

42 views

Chapter 3

Preparation of Income Statement

16 Videos

22 Minutes

Introduction of the Income Statement
1:23

Introduction of the Income Statement

47 views

Key Components of the Income Statement
1:26

Key Components of the Income Statement

48 views

Revenue vs. Gain
1:27

Revenue vs. Gain

44 views

Cost of Goods Sold
1:27

Cost of Goods Sold

41 views

Gross Profit
1:25

Gross Profit

52 views

Operating Expenses
1:23

Operating Expenses

43 views

Depreciation and Amortization Effect
1:28

Depreciation and Amortization Effect

33 views

Earnings Before Interest and Taxes
1:20

Earnings Before Interest and Taxes

49 views

Interest and Taxes
1:21

Interest and Taxes

40 views

Net Profit
1:29

Net Profit

39 views

Single-Step vs. Multi-Step Income Statement
1:24

Single-Step vs. Multi-Step Income Statement

46 views

Other Comprehensive Income
1:28

Other Comprehensive Income

30 views

Comparative Income Analysis: Vertical
1:29

Comparative Income Analysis: Vertical

49 views

Comparative Income Analysis: Horizontal
1:17

Comparative Income Analysis: Horizontal

30 views

Income Statement: Service vs. Retail vs. Manufacturing
1:26

Income Statement: Service vs. Retail vs. Manufacturing

38 views

Unique Items in Different Industries
1:30

Unique Items in Different Industries

40 views

Chapter 4

Preparation of Balance Sheet

20 Videos

28 Minutes

Introduction of the Balance Sheet
1:30

Introduction of the Balance Sheet

61 views

Key Components of the Balance Sheet
1:29

Key Components of the Balance Sheet

42 views

Understanding Assets in the Balance Sheet
1:17

Understanding Assets in the Balance Sheet

38 views

Cash and Cash Equivalents
1:25

Cash and Cash Equivalents

56 views

Receivables
1:26

Receivables

47 views

Impact of Inventory Methods on Financial Position
1:24

Impact of Inventory Methods on Financial Position

56 views

Property, Plant, and Equipment Accounting
1:29

Property, Plant, and Equipment Accounting

35 views

Intangible Assets
1:25

Intangible Assets

49 views

Goodwill
1:27

Goodwill

42 views

Understanding Liabilities in the Balance Sheet
1:28

Understanding Liabilities in the Balance Sheet

50 views

Current Liabilities
1:26

Current Liabilities

34 views

Contingent Liabilities
1:20

Contingent Liabilities

32 views

Payables
1:10

Payables

38 views

Shareholders’ Equity
1:27

Shareholders’ Equity

31 views

Retained Earnings
1:29

Retained Earnings

31 views

Treasury Stock and Dividends
1:22

Treasury Stock and Dividends

41 views

Year-over-Year Comparison of Balance Sheet
1:28

Year-over-Year Comparison of Balance Sheet

46 views

Balance Sheet: Service vs. Retail vs. Manufacturing
1:28

Balance Sheet: Service vs. Retail vs. Manufacturing

54 views

Creating a Complete Balance Sheet: Assets
1:27

Creating a Complete Balance Sheet: Assets

41 views

Creating a Complete Balance Sheet: Liabilities and Shareholders’ Equity
1:28

Creating a Complete Balance Sheet: Liabilities and Shareholders’ Equity

108 views

Chapter 5

Preparation of Cash Flow Statement

17 Videos

23 Minutes

Introduction of the Cash Flow Statement
1:13

Introduction of the Cash Flow Statement

41 views

Importance of the Cash Flow Statement
1:17

Importance of the Cash Flow Statement

30 views

Components of the Cash Flow Statement
1:29

Components of the Cash Flow Statement

33 views

Relationship with Other Financial Statements
1:22

Relationship with Other Financial Statements

42 views

Understanding Operating Activities
1:21

Understanding Operating Activities

36 views

Preparing the Operating Activities
1:17

Preparing the Operating Activities

30 views

Understanding Investing Activities
1:25

Understanding Investing Activities

28 views

Preparing the Investing Activities
1:21

Preparing the Investing Activities

25 views

Understanding Financing Activities
1:24

Understanding Financing Activities

33 views

Preparing the Financing Activities
1:19

Preparing the Financing Activities

27 views

Direct vs. Indirect Method of Cash Flow Preparation
1:29

Direct vs. Indirect Method of Cash Flow Preparation

30 views

Understanding Non-Cash Transactions
1:22

Understanding Non-Cash Transactions

34 views

Adjustment for Non-Cash Items
1:25

Adjustment for Non-Cash Items

32 views

Analyzing Changes in Working Capital
1:30

Analyzing Changes in Working Capital

37 views

Preparing the Cash Flow Statement
1:22

Preparing the Cash Flow Statement

21 views

Free Cash Flow Analysis
1:20

Free Cash Flow Analysis

47 views

Interpreting and Analyzing the Cash Flow Statement
1:22

Interpreting and Analyzing the Cash Flow Statement

39 views

Chapter 6

Management of Accounts Receivable and Payable

13 Videos

17 Minutes

Recognizing Accounts Receivable
1:21

Recognizing Accounts Receivable

29 views

Uncollectible Accounts
1:23

Uncollectible Accounts

29 views

Disposing of Accounts Receivable
1:15

Disposing of Accounts Receivable

31 views

Sale of Receivables to a Factor
1:20

Sale of Receivables to a Factor

27 views

Credit Card Sales
1:28

Credit Card Sales

24 views

Notes Receivable
1:24

Notes Receivable

31 views

Recognizing Notes Receivable
1:28

Recognizing Notes Receivable

29 views

Analysis of Accounts Receivable Turnover
1:29

Analysis of Accounts Receivable Turnover

25 views

Accounts Payable
1:27

Accounts Payable

27 views

Relationship between Accounts Payable and Working Capital Management
1:20

Relationship between Accounts Payable and Working Capital Management

35 views

Payment Terms and Vendor Management
1:18

Payment Terms and Vendor Management

25 views

Analysis of Accounts Payable Turnover
1:23

Analysis of Accounts Payable Turnover

26 views

Notes Payable
1:18

Notes Payable

32 views

Chapter 7

Inventory Management

11 Videos

15 Minutes

Introduction to Inventory Management
1:26

Introduction to Inventory Management

40 views

Types of Inventory
1:25

Types of Inventory

40 views

FIFO: First-in, First-out
1:22

FIFO: First-in, First-out

29 views

LIFO: Last-in, First-out
1:27

LIFO: Last-in, First-out

32 views

Weighted Average Costing
1:19

Weighted Average Costing

28 views

Perpetual Inventory System
1:25

Perpetual Inventory System

37 views

Economic Order Quantity
1:25

Economic Order Quantity

38 views

Just-in-Time Inventory
1:28

Just-in-Time Inventory

34 views

ABC Analysis
1:29

ABC Analysis

39 views

Overstated vs. Understated Inventory
1:25

Overstated vs. Understated Inventory

43 views

Shrinkage, Obsolescence, and Holding Costs
1:25

Shrinkage, Obsolescence, and Holding Costs

29 views

Chapter 8

Asset Management

7 Videos

10 Minutes

Introduction to Asset Management
1:29

Introduction to Asset Management

33 views

Asset Classification and Its Management
1:26

Asset Classification and Its Management

35 views

Periodic Inventory System
1:27

Periodic Inventory System

32 views

Managing Intangible Assets
1:29

Managing Intangible Assets

27 views

Cost Basis vs. Fair Value Accounting
1:29

Cost Basis vs. Fair Value Accounting

27 views

Understanding Asset Capitalization
1:25

Understanding Asset Capitalization

26 views

Asset Disposal: Sales, Trade-Ins and Write-Offs
1:23

Asset Disposal: Sales, Trade-Ins and Write-Offs

28 views

Chapter 9

Internal Control

9 Videos

13 Minutes

Understanding Internal Control
1:30

Understanding Internal Control

38 views

Principles of Internal Control Activities
1:30

Principles of Internal Control Activities

37 views

Cash Receipts Controls
1:22

Cash Receipts Controls

28 views

Cash Disbursements Controls
1:30

Cash Disbursements Controls

28 views

Petty Cash Fund
1:21

Petty Cash Fund

36 views

Control Features of a Bank Account
1:29

Control Features of a Bank Account

23 views

Reconciling the Bank Account
1:28

Reconciling the Bank Account

28 views

Reconciliation Procedure
1:27

Reconciliation Procedure

29 views

Entries from Bank Reconciliation
1:23

Entries from Bank Reconciliation

33 views

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