by Integrity Training | Publisher: Stone River eLearning | Release Date: February 2019 | ISBN: 300000006A0188

The Bookkeeping and Payroll course prepares the candidates to become successful bookkeepers and acquire the necessary knowledge and understanding needed to create an effective and reliable bookkeeping system. The course gives the fresh graduates and inexperienced professionals a career boost and enhances their accounting and bookkeeping skills. The course helps the candidates to prove to employers that they can provide office accounting, bookkeeping and payroll management duties in an effective and efficient manner.

1. Chapter 00 :Course Introduction
   • Course Introduction 00:01:40
   • Instructor Introduction 00:00:37
2. Chapter 01 - Principles
   • Principles 00:00:49
   • Principles (cont.) 00:01:29
   • Introduction - GAAP (Part 1) 00:02:56
   • Introduction - GAAP (Part 2) 00:03:54
   • Introduction - GAAP (Part 3) 00:05:16
   • Transactions - The Accounting Equation 00:00:54
   • Transactions - Debit and Credit Rules (Part 1) 00:01:25
   • Transactions - Debit and Credit Rules (Part 2) 00:01:01
   • Transactions - Analysis (Part 1) 00:01:09
   • Transactions - Analysis (Part 2) 00:01:21
   • Transactions - Analysis (Part 3) 00:01:16
   • Transactions - Analysis (Part 4) 00:02:35
   • Demo - Full Disclosure Principle 00:14:32
   • Demo - Journal Process Practice 00:30:11
   • Chapter 01 Review 00:01:08
3. Chapter 02 - Overview of Internal Controls
   • Overview of Internal Controls 00:01:03
   • The Need for Internal Controls 00:03:55
   • Overview of Internal Control 00:02:22
   • Principles of Internal Control 00:01:40
   • Principles of Internal Control (Part 1) 00:03:57
   • Principles of Internal Control (Part 2) 00:03:21
   • Principles of Internal Control (Part 3) 00:04:01
   • Principles of Internal Control (Part 4) 00:02:11
   • Principles of Internal Control (Part 5) 00:01:56
   • Control Concepts 00:03:11
   • Overview of Internal Control (Cont.) 00:04:22
   • Examples of Controls Across the Organization 00:06:43
   • Overview of Sarbanes Oxley Sections 302 and 404 00:03:11
   • Implications of SOX 00:02:24
   • Control Concepts (Part 1) 00:01:16
   • Control Concepts (Part 2) 00:02:03
   • Audit Process and Conduct 00:01:20
   • Internal Controls - Bottom Line 00:00:35
   • Demo - Internal Control Reporting 00:04:31
   • Chapter 02 Review 00:00:48
4. Chapter 03 - Subsidiary Ledgers and Special Journals
   • Subsidiary Ledgers and Special Journals 00:00:25
   • Subsidiary Ledgers 00:01:27
   • Subsidiary Ledger 00:02:39
   • Subsidiary Ledgers (Cont.) 00:01:58
   • Accounts Receivable - Aging of Subledger 00:04:48
   • Using Special Journals 00:01:29
   • Special Journals - Sales Journal 00:02:49
   • Special Journals - Posting Sales Journal (Part 1) 00:01:22
   • Special Journals - Posting Sales Journal (Part 2) 00:01:17
   • Special Journals - Posting Sales Journal (Part 3) 00:00:37
   • Special Journals - Posting Sales Journal (Part 4) 00:00:58
   • Special Journals - Posting Sales Journal (Part 5) 00:00:42
   • Special Journals - Posting Sales Journal (Part 6) 00:00:25
   • Special Journals - Control Accounts (Part 1) 00:01:36
   • Special Journals - Control Accounts (Part 2) 00:00:54
   • Special Journals - Control Accounts (Part 3) 00:01:30
   • Special Journals - Control Accounts (Part 4) 00:00:44
   • Special Journals - Control Accounts (Part 5) 00:01:09
   • Special Journals - Cash Receipts (Part 1) 00:00:56
   • Special Journals - Cash Receipts (Part 2) 00:00:37
   • Special Journals - Cash Receipts (Part 3) 00:00:06
   • Special Journals - Cash Receipts (Part 4) 00:00:05
   • Special Journals - Cash Receipts (Part 5) 00:01:08
   • Special Journals - Cash Receipts (Part 6) 00:00:11
   • Special Journals - Cash Receipts (Part 7) 00:00:54
   • Special Journals - Cash Receipts (Part 8) 00:00:38
   • Special Journals - Cash Receipts (Part 9) 00:00:42
   • Special Journals - Cash Receipts (Part 10) 00:00:50
   • Special Journals - Posting Cash Receipts (Part 1) 00:00:34
   • Special Journals - Posting Cash Receipts (Part 2) 00:00:13
   • Special Journals - Posting Cash Receipts (Part 3) 00:00:18
   • Special Journals - Cash vs. Credit Card 00:02:13
   • Special Journals - Purchases (Part 1) 00:00:44
   • Special Journals - Purchases (Part 2) 00:01:31
   • Special Journals - Purchases (Part 3) 00:00:07
   • Special Journals - Purchases (Part 4) 00:00:06
   • Special Journals - Purchases (Part 5) 00:00:08
   • Special Journals - Purchases (Part 6) 00:00:18
   • Special Journals - Purchases (Part 7) 00:00:44
   • Special Journals - Purchases (Part 8) 00:00:37
   • Special Journals - Purchases (Part 9) 00:00:50
   • Special Journals - Cash Payments 00:01:49
   • Special Journals Summary 00:02:05
   • Demo - Cash Receipts Journal 00:15:14
   • Chapter 03 Review 00:01:22
5. Chapter 04 – Reconciliations
   • Reconciliations 00:00:59
   • Purpose 00:01:29
   • Accounts To Be Reconciled 00:04:33
   • Ownership and Accountability For Reconciliations 00:02:43
   • A Reconciliation is a Critical Internal Control 00:04:12
   • What is a Reconciliation 00:00:37
   • Reconciliation 00:02:03
   • “Reconciling Items” and Unreconciled Differences 00:03:18
   • Bank Reconciliation Example 00:07:53
   • Inventory Reconciliation Example 00:05:41
   • Who Should Perform the Reconciliation? 00:02:14
   • Exercise - Accounts Receivable Reconciliation (Part 1) 00:00:38
   • Exercise - Accounts Receivable Reconciliation (Part 2) 00:04:06
   • Who Can Review a Reconciliation? 00:01:53
   • A Roll -forward Analysis 00:00:47
   • Analytical Roll -forward 00:01:01
   • Analytical Roll -forward of a Trade A/R Account 00:01:36
   • Analytical Roll -forward of Cash 00:01:13
   • Other Verifications of Account Balances 00:00:52
   • Chapter 04 Review 00:00:53
6. Chapter 05 - Correcting Entries
   • Correcting Entries 00:01:03
   • Correcting Entries (cont.) 00:01:36
   • Corrections - The Wrong Amount (Part 1) 00:01:16
   • Corrections - The Wrong Amount (Part 2) 00:00:21
   • Corrections - The Wrong Amount (Part 3) 00:00:37
   • Corrections - The Wrong Amount (Part 4) 00:00:58
   • Corrections - The Wrong Amount (Part 5) 00:01:02
   • Corrections - The Wrong Amount (Part 6) 00:00:49
   • Corrections - The Wrong Amount (Part 7) 00:00:31
   • Corrections - The Wrong Amount (Part 8) 00:00:51
   • Corrections - The Wrong Amount (Part 9) 00:00:32
   • Corrections - Reversing Entries 00:02:30
   • Chapter 05 Review 00:00:34
7. Chapter 06 - Sales Tax
   • Sales Tax 00:00:47
   • Sales Tax (cont.) 00:03:00
   • Sales Tax - Calculations 00:02:40
   • Sales Tax - Recording Transactions 00:02:42
   • Sales Tax - Pay Collected Taxes 00:01:43
   • Sales Tax - Paying Collected Taxes 00:01:58
   • Sales Tax Rules and Filing 00:04:54
   • Sales Tax Rates 00:02:55
   • Sales Tax Rules and Filing 00:01:15
   • Audits and Out of State Taxes 00:02:43
   • Chapter 06 Review 00:00:55
8. Chapter 07 – Budgeting
   • Budgeting 00:01:55
   • All Businesses Must Have a Strategic Plan 00:05:08
   • Yearly Target Setting (Budgeting) 00:01:52
   • Defining Objectives Part 1 00:04:52
   • Defining Objectives Part 2 00:06:12
   • Budgeting Defined 00:02:52
   • Budgeting for Smaller Companies 00:06:36
   • Types of Budgets 00:08:15
   • Types of Budgets (cont.) 00:02:07
   • Budgeting Development and Assumptions 00:05:04
   • Bookkeeper Role in Budgeting 00:02:14
   • Example Budget Spreadsheet 00:00:54
   • Chapter 07 Review 00:00:48
9. Chapter 08 - Accounting for Merchandising
   • Accounting for Merchandising 00:01:04
   • Merchandising Income Statement 00:04:00
   • Manufacturing Income Statement 00:00:35
   • Merchandising Income Statement (Cont.) 00:02:00
   • Merchandising Revenue - Credits 00:01:05
   • Credit Notes 00:01:45
   • Credit Notes (cont.) 00:01:48
   • Merchandising Revenue - Credit Notes 00:03:23
   • Credit Notes 00:01:20
   • Sales Discounts 00:01:47
   • Calculating Sales Discounts 00:02:37
   • Recording Sales Discounts 00:02:19
   • Sales Discounts - Customer Account 00:00:52
   • Net Sales On the Income Statement 00:01:40
   • Purchasing Merchandise 00:02:59
   • Periodic Inventory System 00:02:34
   • Purchase Discounts 00:00:26
   • Discounts - Purchase Discounts 00:01:42
   • Discounts - Purchase Discounts (Cont.) 00:01:10
   • Freight -in 00:01:17
   • End of Period Income Statement 00:00:57
   • Net Sales On the Income Statement (Cont.) 00:01:16
   • Determine Cost of Goods On Hand 00:02:13
   • Compute COGS for Income Statement 00:01:13
   • Income Statement 00:00:59
   • Perpetual Inventory System 00:01:48
   • Perpetual Inventory System (cont.) 00:01:13
   • Discounts - Purchase Discounts (Cont.) 00:01:06
   • Cash on Delivery (COD) 00:01:05
   • Demo - Merchandising Income Statement 00:13:39
   • Chapter 08 Review 00:01:19
10. Chapter 09 - Accounting for Cash
    • Accounting for Cash 00:01:26
    • Defining Petty Cash 00:01:06
    • Trend in Petty Cash 00:01:37
    • Accounting for Petty Cash – Establishing 00:01:05
    • Accounting for Petty Cash - Cash Sheet 00:00:42
    • Accounting for Petty Cash - Cash Sheet (cont.) 00:00:43
    • Accounting For Petty Cash - Entries 00:01:12
    • Accounting For Petty Cash - Entries (cont.) 00:01:07
    • Accounting - Petty Cash - Reimbursing 00:01:33
    • Petty Cash Entry 00:01:18
    • Accounting for Cash Over or Short (Part 1) 00:02:00
    • Accounting For Cash Over or Short (Part 2) 00:01:20
    • Accounting For Cash Over or Short (Part 3) 00:03:59
    • Accounting For Cash Over or Short (Part 4) 00:02:48
    • Accounting - Cash Over or Short 00:02:17
    • Good Cash Control in a Retail Business 00:02:12
    • Accounting - Bank Statements Part 1 00:04:50
    • Accounting - Bank Statements Part 2 00:01:22
    • Bank Statements 00:05:54
    • Bank Statements (cont.) 00:01:55
    • Payroll 00:01:37
    • The Payroll Process 00:02:35
    • Accounting - Bank Errors 00:01:55
    • Accounting - Cash Book Errors 00:01:49
    • Payroll Process - Gross Pay (Part 1) 00:03:55
    • Bank Reconciliation Process 00:01:29
    • Payroll Process - Gross Pay (Part 2) 00:01:27
    • Payroll Process - Gross Pay (Part 3) 00:03:08
    • Bank Account Reconciliation (Part 1) 00:00:45
    • Bank Account Reconciliation (Part 2) 00:00:38
    • Payroll Process - Gross Pay (Part 4) 00:01:50
    • Payroll Process - Gross Pay (Part 5) 00:03:48
    • Bank Account Reconciliation (Part 3) 00:00:35
    • Payroll Process - Gross Pay (Part 6) 00:02:30
    • Accounting - Bank Account Reconciling 00:03:22
    • Demo - Bank Reconciliation 00:16:49
    • Payroll Process - Deductions (Cont.) 00:01:50
    • Payroll Process - Taxes 00:06:58
    • Chapter 09 Review 00:00:36
11. Chapter 10 – Payroll
    • Payroll Process - Taxes (cont.) 00:05:35
    • Payroll Process - Deduction Tables 00:02:42
    • Payroll Process - Deductions (Part 1) 00:03:06
    • Payroll Process - Taxes (cont.) 00:01:07
    • State Taxes 00:03:55
    • Payroll Process - Deductions (Part 2) 00:01:57
    • Payroll Process - Deductions (Part 3) 00:02:08
    • Payroll Process - Voluntary Deductions 00:02:45
    • Payroll Process - Net Pay 00:01:10
    • Payroll Process - Recording (Part 1) 00:01:26
    • Payroll Process - Earnings Record 00:00:43
    • Payroll Process - Payroll Record (Part 1) 00:02:23
    • Payroll Process - Payroll Record (Part 2) 00:00:34
    • Payroll Process - Payroll Records 00:02:55
    • Payroll Process - Recording (Part 2) 00:00:22
    • Payroll Process - Recording Net Payroll 00:01:28
    • Payroll Process - Employer Expenses 00:03:22
    • Payroll Process - Recording (Part 3) 00:00:51
    • Payroll Process - Making Payments 00:01:15
    • Payroll Process - Vacation and Sick Pay 00:01:32
    • Payroll Process - Accruals 00:01:38
    • Payroll Process - Internal Controls 00:04:30
    • Payroll Process - Internal Controls (cont.) 00:02:08
    • Demo - Payroll Calculations and Entries 00:41:18
    • Demo - Paycheck 00:15:13
    • Chapter 10 Review 00:00:58
12. Chapter 11 - Partnerships and Corporations
    • Partnerships and Corporations 00:01:47
    • Partnership - The Partnership 00:03:18
    • Partnership - Partnership Accounting 00:02:12
    • Partnership - The Drawing Account 00:01:14
    • Admitting a New Partner 00:03:55
    • Entry to Admit New Partner 00:00:55
    • Death of a Partner 00:03:15
    • Partner Withdrawal - Example 1 00:01:08
    • Partner Withdrawal - Example 2 00:01:31
    • Corporations 00:04:09
    • Corporations - Shareholder Value 00:04:40
    • Corporations - Share Ownership 00:06:09
    • Sale of Common Stock 00:03:09
    • Preferred Stock 00:03:08
    • Preferred Stock - Sale of Shares 00:05:14
    • Preferred Stock - Sale of Shares (cont.) 00:01:29
    • Corporations - Authorized versus Issued 00:02:52
    • Corporations - Dividends 00:02:02
    • Corporations - Dividends (cont.) 00:00:26
    • Shareholders Sale of Stock 00:02:17
    • Chapter 11 Review 00:00:38
13. Chapter 12 - Accounts Receivable and Bad Debts
    • Accounts Receivable and Bad Debts 00:01:24
    • Accounts Receivable - Aging (Part 1) 00:01:47
    • Accounts Receivable - Aging (Part 2) 00:04:01
    • Accounts Receivable - Aging (Part 3) 00:05:53
    • Accounts Receivable - Aging (Part 4) 00:03:21
    • Accounts Receivable - Accounts 00:02:21
    • Accounts Receivable - Aging (Part 5) 00:02:07
    • Accounts Receivable - The Balance Sheet 00:01:09
    • Bad Debts - Writing Off 00:02:29
    • Bad Debts - Recovering 00:02:24
    • Bad Debts - Small Business 00:03:01
    • Sale of Receivables 00:01:50
    • Sale of Receivables - Entry 00:01:20
    • Accounts Receivable Turnover 00:04:44
    • Demo - Accounts Receivable Entries 00:25:06
    • Chapter 12 Review 00:00:57
14. Chapter 13 - Interim Profit or Loss
    • Interim Profit or Loss 00:01:12
    • Interim - Interim Statement 00:01:53
    • Interim - Interim Statement (cont.) 00:01:19
    • Interim - Preparing Interim Statement (Part 1) 00:01:23
    • Interim - Preparing Interim Statement (Part 2) 00:01:23
    • Interim - Preparing Interim Statement (Part 3) 00:01:17
    • Chapter 13 Review 00:00:24
15. Chapter 14 - Year End - Preparing to Close the Books
    • Year End - Preparing to Close the Books 00:00:59
    • Year End - Preparing to Close the Books (cont.) 00:02:20
    • Year End - Inventory 00:06:47
    • Year End - Adjusting Entries 00:02:06
    • Year End - Adjusting Entries (cont.) 00:05:51
    • Year End - Adjusting Entries Types 00:02:58
    • Inventory Obsolescence 00:04:16
    • Inventory Obsolescence (cont.) 00:01:37
    • Inventory Reserves – Entries 00:03:54
    • Inventory Write Offs – Entries 00:02:51
    • Year End - The Worksheet 00:02:30
    • The Spreadsheet 00:01:52
    • The Spreadsheet (cont.) 00:02:34
    • Chapter 14 Review 00:00:42
16. Chapter 15 - Year End - Closing the Books
    • Year End - Closing the Books 00:00:53
    • Year End - Closing the Books (cont.) 00:02:10
    • Year End - Closing Journal Entries (Part 1) 00:00:41
    • Year End - Closing Journal Entries (Part 2) 00:00:51
    • Year End - Closing Journal Entries (Part 3) 00:01:44
    • Year End - Closing Journal Entries (Part 4) 00:02:05
    • Year End - Closing Journal Entries (Part 5) 00:00:41
    • Year End - Closing Journal Entries (Part 6) 00:03:19
    • Year End - Closing Journal Entries (Part 7) 00:01:51
    • Year End - Post Closing Trial Balance 00:01:52
    • Year End - Financial Statements 00:01:13
    • Year End - Income Statement 00:03:57
    • Year End - Balance Sheet 00:06:18
    • Accounting Information 00:03:40
    • Demo - Real World Financials 00:12:04
    • Chapter 15 Review 00:00:33
17. Chapter 16 - Cash Flow
    • Cash Flow 00:00:59
    • What is Cash Flow? 00:05:53
    • Categories of Cash Flow 00:06:56
    • Cash From Operations 00:00:40
    • Why We Manage Cash Flow 00:04:35
    • Cash Flow - The Indirect Method (Part 1) 00:03:48
    • Cash Flow - The Indirect Method (Part 2) 00:01:36
    • Cash Flow - The Indirect Method (Part 3) 00:03:49
    • Cash Flow - The Indirect Method (Part 4) 00:00:22
    • The Direct Method 00:03:09
    • Maximizing Cash Flow 00:00:29
    • Cash Cycle 00:04:56
    • Revenue and Receivables 00:03:18
    • Expenses and Payables 00:02:51
    • Inventory 00:01:27
    • Capital / Investment 00:01:26
    • Quick Ratio 00:01:43
    • Cash Flow Adequacy Ratio 00:01:41
    • Chapter 16 Review 00:00:59
    • Course Closure 00:04:16



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