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Orientation |
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Lectures |
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for
Chapter 1: The Accounting Equation |
NTG
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for
Chapter 2: Debits and Credits |
NTG
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for
Chapters 4 and 3: The Accounting Cycle |
NTG
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for
Chapters 3 and 4: Accruals and Deferrals |
NTG
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for
Chapter 5-1: Merchandising (perpetual) |
NTG
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for
Chapter 5-2: Merchandising (periodic) |
NTG
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for
Chapter 6: Inventory Procedures |
NTG
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extension
of
Chap 6 - Inventory Demo: FIFO, LIFO, Average Costing |
handout
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for Chapter 7:
Special Journals and Subsidiary Ledgers |
NTG
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for Chapter 8:
Internal Controls and Cash |
NTG
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extension of Chap 8 -
Demo of Bank Reconciliation |
handout
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for Chapter 9:
Receivables (Bad Debts) |
NTG
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for Chapter 9:
Receivables (Notes and Interest) |
NTG
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for Chapter 10:
Plant Assets |
NTG
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Discussion
Groups |
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for
Chapter 1: First Discussion - Basic Accounting
Equation E1-6 |
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for Chapter 1:
Second Discussion - E1-10 |
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for Chapter 2:
First Discussion - Debits and Credits - E2-4(5) |
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for
Chapter
2: Second Discussion - The Trial Balance - E2-13 |
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for Chapters 4 and
3: First Discussion - Closing Entries |
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for Chapters 4 and
3: Second Discussion - Work Sheet and AJEs |
Handout
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for Chapters 3 and
4: First Discussion - Asset/Expense
Liability/Revenue Methods |
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for
Chapters 3 and 4: Second Discussion - Reversing
Entries (Accrued Salaries) |
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for
Chapter 5-1: First Discussion - Merchandising
(perpetual) - Buyer's and Seller's Point of View |
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for
Chapter 5-1: Second Discussion - Merchandising
(perpetual) - Buyer's and Seller's Point of View |
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for
Chapter 5-2: First Discussion - Merchandising
(periodic) - Buyer's PV and Income Statement Formulas
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for
Chapter
6: First discussion - Periodic FIFO, LIFO, and Average |
HO1 HO2 |

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for Chapter 7:
First discussion - Handout on Posting From Special Journals
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Handout |
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for Chapter 9:
Second Discussion - Bad Debts |
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