Effective Bookkeeping And Payroll

Principles Preview 00:49

Principles (cont.) Preview 01:28

Introduction - GAAP (Part 1) Preview 02:56

Introduction - GAAP (Part 2) Preview 03:53

Introduction - GAAP (Part 3) Preview 05:16

Transactions - The Accounting Equation Preview 00:54

Transactions - Debit and Credit Rules (Part 1) Preview 01:25

Transactions - Debit and Credit Rules (Part 2) Preview 01:01

Transactions - Analysis (Part 1) Preview 01:09

Transactions - Analysis (Part 2) Preview 01:21

Transactions - Analysis (Part 3) Preview 01:15

Transactions - Analysis (Part 4) Preview 02:35

Demo - Full Disclosure Principle Preview 14:32

Demo - Journal Process Practice Preview 30:10

Chapter 01 Review Preview 01:08

Review Questions

Chapter 01 - Principles   

Overview of Internal Controls Preview 01:02

The Need for Internal Controls Preview 03:55

Overview of Internal Control Preview 02:21

Principles of Internal Control Preview 01:40

Principles of Internal Control (Part 1) Preview 03:56

Principles of Internal Control (Part 2) Preview 03:21

Principles of Internal Control (Part 3) Preview 04:01

Principles of Internal Control (Part 4) Preview 02:11

Principles of Internal Control (Part 5) Preview 01:55

Control Concepts Preview 03:10

Overview of Internal Control (Cont.) Preview 04:22

Examples of Controls Across the Organization Preview 06:43

Overview of Sarbanes Oxley Sections 302 and 404 Preview 03:10

Implications of SOX Preview 02:24

Control Concepts (Part 1) Preview 01:16

Control Concepts (Part 2) Preview 02:03

Audit Process and Conduct Preview 01:20

Internal Controls - Bottom Line Preview 00:35

Demo - Internal Control Reporting Preview 04:31

Chapter 02 Review Preview 00:47

Review Questions

Chapter 02 - Overview of Internal Controls   

Subsidiary Ledgers and Special Journals Preview 00:25

Subsidiary Ledgers Preview 01:26

Subsidiary Ledger Preview 02:38

Subsidiary Ledgers (Cont.) Preview 01:58

Accounts Receivable - Aging of Subledger Preview 04:47

Using Special Journals Preview 01:29

Special Journals - Sales Journal Preview 02:49

Special Journals - Posting Sales Journal (Part 1) Preview 01:22

Special Journals - Posting Sales Journal (Part 2) Preview 01:17

Special Journals - Posting Sales Journal (Part 3) Preview 00:36

Special Journals - Posting Sales Journal (Part 4) Preview 00:58

Special Journals - Posting Sales Journal (Part 5) Preview 00:41

Special Journals - Posting Sales Journal (Part 6) Preview 00:25

Special Journals - Control Accounts (Part 1) Preview 01:36

Special Journals - Control Accounts (Part 2) Preview 00:54

Special Journals - Control Accounts (Part 3) Preview 01:30

Special Journals - Control Accounts (Part 4) Preview 00:44

Special Journals - Control Accounts (Part 5) Preview 01:09

Special Journals - Cash Receipts (Part 1) Preview 00:56

Special Journals - Cash Receipts (Part 2) Preview 00:37

Special Journals - Cash Receipts (Part 3) Preview 00:05

Special Journals - Cash Receipts (Part 4) Preview 00:05

Special Journals - Cash Receipts (Part 5) Preview 01:07

Special Journals - Cash Receipts (Part 6) Preview 00:10

Special Journals - Cash Receipts (Part 7) Preview 00:54

Special Journals - Cash Receipts (Part 8) Preview 00:38

Special Journals - Cash Receipts (Part 9) Preview 00:42

Special Journals - Cash Receipts (Part 10) Preview 00:50

Special Journals - Posting Cash Receipts (Part 1) Preview 00:34

Special Journals - Posting Cash Receipts (Part 2) Preview 00:12

Special Journals - Posting Cash Receipts (Part 3) Preview 00:17

Special Journals - Cash vs. Credit Card Preview 02:13

Special Journals - Purchases (Part 1) Preview 00:44

Special Journals - Purchases (Part 2) Preview 01:30

Special Journals - Purchases (Part 3) Preview 00:07

Special Journals - Purchases (Part 4) Preview 00:05

Special Journals - Purchases (Part 5) Preview 00:07

Special Journals - Purchases (Part 6) Preview 00:17

Special Journals - Purchases (Part 7) Preview 00:43

Special Journals - Purchases (Part 8) Preview 00:36

Special Journals - Purchases (Part 9) Preview 00:50

Special Journals - Cash Payments Preview 01:49

Special Journals Summary Preview 02:04

Demo - Cash Receipts Journal Preview 15:13

Chapter 03 Review Preview 01:22

Review Questions

Reconciliations Preview 00:58

Purpose Preview 01:28

Accounts To Be Reconciled Preview 04:32

Ownership and Accountability For Reconciliations Preview 02:42

A Reconciliation is a Critical Internal Control Preview 04:12

What is a Reconciliation Preview 00:36

Reconciliation Preview 02:02

“Reconciling Items” and Unreconciled Differences Preview 03:17

Bank Reconciliation Example Preview 07:52

Inventory Reconciliation Example Preview 05:41

Who Should Perform the Reconciliation? Preview 02:14

Exercise - Accounts Receivable Reconciliation (Part 1) Preview 00:37

Exercise - Accounts Receivable Reconciliation (Part 2) Preview 04:06

Who Can Review a Reconciliation? Preview 01:53

A Roll -forward Analysis Preview 00:46

Analytical Roll -forward Preview 01:00

Analytical Roll -forward of a Trade A/R Account Preview 01:35

Analytical Roll -forward of Cash Preview 01:13

Other Verifications of Account Balances Preview 00:51

Chapter 04 Review Preview 00:53

Review Questions

Correcting Entries Preview 01:03

Correcting Entries (cont.) Preview 01:36

Corrections - The Wrong Amount (Part 1) Preview 01:15

Corrections - The Wrong Amount (Part 2) Preview 00:21

Corrections - The Wrong Amount (Part 3) Preview 00:37

Corrections - The Wrong Amount (Part 4) Preview 00:58

Corrections - The Wrong Amount (Part 5) Preview 01:02

Corrections - The Wrong Amount (Part 6) Preview 00:49

Corrections - The Wrong Amount (Part 7) Preview 00:31

Corrections - The Wrong Amount (Part 8) Preview 00:51

Corrections - The Wrong Amount (Part 9) Preview 00:31

Corrections - Reversing Entries Preview 02:29

Chapter 05 Review Preview 00:33

Review Questions

Sales Tax Preview 00:47

Sales Tax (cont.) Preview 02:59

Sales Tax - Calculations Preview 02:39

Sales Tax - Recording Transactions Preview 02:41

Sales Tax - Pay Collected Taxes Preview 01:43

Sales Tax - Paying Collected Taxes Preview 01:58

Sales Tax Rules and Filing Preview 04:54

Sales Tax Rates Preview 02:55

Sales Tax Rules and Filing Preview 01:15

Audits and Out of State Taxes Preview 02:42

Chapter 06 Review Preview 00:55

Review Questions

Budgeting Preview 01:55

All Businesses Must Have a Strategic Plan Preview 05:08

Yearly Target Setting (Budgeting) Preview 01:51

Defining Objectives Part1 Preview 04:51

Defining Objectives Part2 Preview 06:12

Budgeting Defined Preview 02:51

Budgeting for Smaller Companies Preview 06:36

Types of Budgets Preview 08:15

Types of Budgets (cont.) Preview 02:07

Budgeting Development and Assumptions Preview 05:04

Bookkeeper Role in Budgeting Preview 02:14

Example Budget Spreadsheet Preview 00:54

Chapter 07 Review Preview 00:47

Review Questions

Accounting for Merchandising Preview 01:03

Merchandising Income Statement Preview 03:59

Manufacturing Income Statement Preview 00:35

Merchandising Income Statement (Cont.) Preview 01:59

Merchandising Revenue - Credits Preview 01:05

Credit Notes Preview 01:44

Credit Notes (cont.) Preview 01:48

Merchandising Revenue - Credit Notes Preview 03:23

Credit Notes Preview 01:20

Sales Discounts Preview 01:46

Calculating Sales Discounts Preview 02:37

Recording Sales Discounts Preview 02:19

Sales Discounts - Customer Account Preview 00:51

Net Sales On the Income Statement Preview 01:39

Purchasing Merchandise Preview 02:59

Periodic Inventory System Preview 02:33

Purchase Discounts Preview 00:25

Discounts - Purchase Discounts Preview 01:42

Discounts - Purchase Discounts (Cont.) Preview 01:10

Freight -in Preview 01:17

End of Period Income Statement Preview 00:57

Net Sales On the Income Statement (Cont.) Preview 01:15

Determine Cost of Goods On Hand Preview 02:12

Compute COGS for Income Statement Preview 01:13

Income Statement Preview 00:59

Perpetual Inventory System Preview 01:47

Perpetual Inventory System (cont.) Preview 01:13

Discounts - Purchase Discounts (Cont.) Preview 01:05

Cash on Delivery (COD) Preview 01:04

Demo - Merchandising Income Statement Preview 13:38

Chapter 08 Review Preview 01:19

Review Questions

Accounting for Cash Preview 01:26

Defining Petty Cash Preview 01:06

Trend in Petty Cash Preview 01:36

Accounting for Petty Cash – Establishing Preview 01:05

Accounting for Petty Cash - Cash Sheet Preview 00:42

Accounting for Petty Cash - Cash Sheet (cont.) Preview 00:43

Accounting For Petty Cash - Entries Preview 01:11

Accounting For Petty Cash - Entries (cont.) Preview 01:06

Accounting - Petty Cash - Reimbursing Preview 01:33

Petty Cash Entry Preview 01:17

Accounting for Cash Over or Short (Part 1) Preview 02:00

Accounting For Cash Over or Short (Part 2) Preview 01:20

Accounting For Cash Over or Short (Part 3) Preview 03:59

Accounting For Cash Over or Short (Part 4) Preview 02:48

Accounting - Cash Over or Short Preview 02:17

Good Cash Control in a Retail Business Preview 02:12

Accounting - Bank Statements Part1 Preview 04:50

Accounting - Bank Statements Part2 Preview 01:22

Bank Statements Preview 05:54

Bank Statements (cont.) Preview 01:54

Accounting - Bank Errors Preview 01:54

Accounting - Cash Book Errors Preview 01:49

Bank Reconciliation Process Preview 01:28

Bank Account Reconciliation (Part 1) Preview 00:44

Bank Account Reconciliation (Part 2) Preview 00:38

Bank Account Reconciliation (Part 3) Preview 00:35

Accounting - Bank Account Reconciling Preview 03:21

Demo - Bank Reconciliation Preview 16:49

Chapter 09 Review Preview 00:36

Review Questions

Payroll Preview 01:36

The Payroll Process Preview 02:35

Payroll Process - Gross Pay (Part 1) Preview 03:55

Payroll Process - Gross Pay (Part 2) Preview 01:27

Payroll Process - Gross Pay (Part 3) Preview 03:07

Payroll Process - Gross Pay (Part 4) Preview 01:50

Payroll Process - Gross Pay (Part 5) Preview 03:48

Payroll Process - Gross Pay (Part 6) Preview 02:30

Payroll Process - Deductions (Cont.) Preview 01:49

Payroll Process - Taxes Preview 06:57

Payroll Process - Taxes (cont.) Preview 05:35

Payroll Process - Deduction Tables Preview 02:41

Payroll Process - Deductions (Part 1) Preview 03:05

Payroll Process - Taxes (cont.) Preview 01:06

State Taxes Preview 03:54

Payroll Process - Deductions (Part 2) Preview 01:56

Payroll Process - Deductions (Part 3) Preview 02:07

Payroll Process - Voluntary Deductions Preview 02:44

Payroll Process - Net Pay Preview 01:09

Payroll Process - Recording (Part 1) Preview 01:25

Payroll Process - Earnings Record Preview 00:42

Payroll Process - Payroll Record (Part 1) Preview 02:23

Payroll Process - Payroll Record (Part 2) Preview 00:33

Payroll Process - Payroll Records Preview 02:54

Payroll Process - Recording (Part 2) Preview 00:22

Payroll Process - Recording Net Payroll Preview 01:27

Payroll Process - Employer Expenses Preview 03:22

Payroll Process - Recording (Part 3) Preview 00:51

Payroll Process - Making Payments Preview 01:15

Payroll Process - Vacation and Sick Pay Preview 01:31

Payroll Process - Accruals Preview 01:37

Payroll Process - Internal Controls Preview 04:29

Payroll Process - Internal Controls (cont.) Preview 02:08

Demo - Payroll Calculations and Entries Preview 41:17

Demo - Paycheck Preview 15:13

Chapter 10 Review Preview 00:58

Review Questions

Partnerships and Corporations Preview 01:47

Partnership - The Partnership Preview 03:18

Partnership - Partnership Accounting Preview 02:12

Partnership - The Drawing Account Preview 01:13

Admitting a New Partner Preview 03:55

Entry to Admit New Partner Preview 00:55

Death of a Partner Preview 03:14

Partner Withdrawal - Example 1 Preview 01:08

Partner Withdrawal - Example 2 Preview 01:30

Corporations Preview 04:09

Corporations - Shareholder Value Preview 04:39

Corporations - Share Ownership Preview 06:08

Sale of Common Stock Preview 03:08

Preferred Stock Preview 03:08

Preferred Stock - Sale of Shares Preview 05:13

Preferred Stock - Sale of Shares (cont.) Preview 01:28

Corporations - Authorized versus Issued Preview 02:51

Corporations - Dividends Preview 02:02

Corporations - Dividends (cont.) Preview 00:26

Shareholders Sale of Stock Preview 02:17

Chapter 11 Review Preview 00:38

Review Questions

Accounts Receivable and Bad Debts Preview 01:24

Accounts Receivable - Aging (Part 1) Preview 01:47

Accounts Receivable - Aging (Part 2) Preview 04:00

Accounts Receivable - Aging (Part 3) Preview 05:53

Accounts Receivable - Aging (Part 4) Preview 03:20

Accounts Receivable - Accounts Preview 02:21

Accounts Receivable - Aging (Part 5) Preview 02:07

Accounts Receivable - The Balance Sheet Preview 01:08

Bad Debts - Writing Off Preview 02:29

Bad Debts - Recovering Preview 02:23

Bad Debts - Small Business Preview 03:01

Sale of Receivables Preview 01:50

Sale of Receivables - Entry Preview 01:20

Accounts Receivable Turnover Preview 04:44

Demo - Accounts Receivable Entries Preview 25:06

Chapter 12 Review Preview 00:57

Review Questions

Interim Profit or Loss Preview 01:11

Interim - Interim Statement Preview 01:53

Interim - Interim Statement (cont.) Preview 01:19

Interim - Preparing Interim Statement (Part 1) Preview 01:23

Interim - Preparing Interim Statement (Part 2) Preview 01:23

Interim - Preparing Interim Statement (Part 3) Preview 01:17

Chapter 13 Review Preview 00:24

Review Questions

Year End - Preparing to Close the Books Preview 00:59

Year End - Preparing to Close the Books (cont.) Preview 02:19

Year End - Inventory Preview 06:46

Year End - Adjusting Entries Preview 02:05

Year End - Adjusting Entries (cont.) Preview 05:50

Year End - Adjusting Entries Types Preview 02:58

Inventory Obsolescence Preview 04:15

Inventory Obsolescence (cont.) Preview 01:36

Inventory Reserves – Entries Preview 03:53

Inventory Write Offs – Entries Preview 02:51

Year End - The Worksheet Preview 02:30

The Spreadsheet Preview 01:52

The Spreadsheet (cont.) Preview 02:33

Chapter 14 Review Preview 00:42

Review Questions

Year End - Closing the Books Preview 00:52

Year End - Closing the Books (cont.) Preview 02:09

Year End - Closing Journal Entries (Part 1) Preview 00:41

Year End - Closing Journal Entries (Part 2) Preview 00:51

Year End - Closing Journal Entries (Part 3) Preview 01:43

Year End - Closing Journal Entries (Part 4) Preview 02:04

Year End - Closing Journal Entries (Part 5) Preview 00:40

Year End - Closing Journal Entries (Part 6) Preview 03:18

Year End - Closing Journal Entries (Part 7) Preview 01:50

Year End - Post Closing Trial Balance Preview 01:52

Year End - Financial Statements Preview 01:13

Year End - Income Statement Preview 03:56

Year End - Balance Sheet Preview 06:18

Accounting Information Preview 03:39

Demo - Real World Financials Preview 12:04

Chapter 15 Review Preview 00:32

Review Questions

Cash Flow Preview 00:59

What is Cash Flow? Preview 05:52

Categories of Cash Flow Preview 06:55

Cash From Operations Preview 00:39

Why We Manage Cash Flow Preview 04:35

Cash Flow - The Indirect Method (Part 1) Preview 03:48

Cash Flow - The Indirect Method (Part 2) Preview 01:36

Cash Flow - The Indirect Method (Part 3) Preview 03:49

Cash Flow - The Indirect Method (Part 4) Preview 00:21

The Direct Method Preview 03:09

Maximizing Cash Flow Preview 00:29

Cash Cycle Preview 04:56

Revenue and Receivables Preview 03:18

Expenses and Payables Preview 02:50

Inventory Preview 01:27

Capital / Investment Preview 01:26

Quick Ratio Preview 01:42

Cash Flow Adequacy Ratio Preview 01:41

Chapter 16 Review Preview 00:59

Review Questions

Course Closure Preview 04:15