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Oreilly - Introduction to Business Accounting
Categories: Tutorials
Oreilly - Introduction to Business Accounting - 300000006A0187
Oreilly - Introduction to Business Accounting
by Integrity Training | Publisher: Stone River eLearning | Release Date: February 2019 | ISBN: 300000006A0187


The Introduction to Business Accounting is a fundamental course for new entrepreneurs and business owners to understand the accounting basics and financial statements. The course covers the four basic financial statements, Income Statement, Balance Sheet, Statement of Retained Earnings, and Statement of Cash Flows. These four elements are a key to evaluate any company’s growth and financial standings. In addition, this course provides the candidates with the basic tools to project profitability and break down the costs to help analyze any company’s actual worth.
  1. 00. Course Introduction
    • Course Introduction 00:00:47
    • Instructor Introduction 00:00:48
  2. Chapter 01 - Professional Bookkeeper Introduction
    • Professional Bookkeeper Introduction 00:00:25
    • Professional Bookkeeper 00:01:14
    • Potential Careers 00:00:40
    • Professional Bookkeeper Job Functions 00:02:31
    • Required Traits 00:01:49
    • Employment Outlook 00:01:05
    • Chapter 01 Review 00:00:51
  3. Chapter 02 - Introduction to Accounting and Business
    • Introduction to Accounting and Business 00:00:39
    • Defining a Business 00:01:24
    • Types of Businesses 00:01:23
    • Role of Accounting (Part 1) 00:00:34
    • Role of Accounting (Part 2) 00:01:10
    • Introduction - Role of Accounting 00:01:23
    • Ethics in Accounting (Part 1) 00:00:26
    • Ethics in Accounting (Part 2) 00:02:49
    • Ethics in Accounting (Part 3) 00:01:47
    • Generally Accepted Accounting Principles (GAAP) 00:00:44
    • The Business Entity Principle 00:00:38
    • Business Entity Principle 00:02:23
    • The Matching Principle 00:01:09
    • Other Principles 00:03:52
    • Chapter 02 Review 00:01:08
  4. Chapter 03 - The Accounting Equation
    • The Accounting Equation (Part 1) 00:00:24
    • The Accounting Equation (Part 2) 00:00:49
    • The Accounting Equation (Part 3) 00:02:47
    • The Accounting Equation (Part 4) 00:01:32
    • The Accounting Equation (Part 5) 00:01:45
    • Transactions 00:00:55
    • Transactions - Knowledge Check (Part 1) 00:00:18
    • Transactions - Knowledge Check (Part 2) 00:01:57
    • Transactions and Accounts (Part 1) 00:02:55
    • Transactions and Accounts (Part 2) 00:00:38
    • Other Common Revenue and Expense Accounts 00:00:46
    • Accounting Equation - Transactions (Part 1) 00:01:34
    • Accounting Equation - Transactions (Part 2) 00:01:35
    • Accounting Equation - Transactions (Part 3) 00:00:38
    • Financial Statements (Part 1) 00:02:01
    • Financial Statements (Part 2) 00:01:57
    • Financial Statements - Income Statement 00:01:12
    • Financial Statements - The Statement of Owner’s Equity 00:01:09
    • Financial Statements - The Balance Sheet 00:01:30
    • Financial Statements - The Cash Flow Statement (Part 1) 00:01:56
    • Financial Statements - The Cash Flow Statement (Part 2) 00:01:42
    • Financial Statements - The Relationship 00:00:50
    • Chapter 03 Review 00:00:34
  5. Chapter 04 - Analyzing Transactions
    • Analyzing Transactions 00:00:39
    • The Accounting Equation and Transactions (Part 1) 00:00:39
    • The Accounting Equation and Transactions (Part 2) 00:01:01
    • The Accounting Equation and Transactions (Part 3) 00:00:57
    • The Accounting Equation and Transactions (Part 4) 00:01:01
    • The Accounting Equation and Transactions (Part 5) 00:01:36
    • Accounts 00:01:00
    • T - Accounts (Part 1) 00:00:11
    • T - Accounts (Part 2) 00:00:53
    • Ledgers and Accounts 00:00:27
    • Chart of Accounts 00:01:43
    • Types of Accounts (Part 1) 00:01:20
    • Types of Accounts (Part 2) 00:02:08
    • Types of Accounts (Part 3) 00:01:01
    • Types of Accounts (Part 4) 00:01:45
    • Double -Entry System 00:00:59
    • Transactions - Double -Entry System (Part 1) 00:01:24
    • Transactions - Double -Entry System (Part 2) 00:01:18
    • Transactions - Double -Entry System (Part 3) 00:00:28
    • Transactions - Normal Balances 00:01:43
    • Knowledge Check (Part 1) 00:00:25
    • Knowledge Check (Part 2) 00:00:54
    • Transactions - Normal Balance (Part 1) 00:00:30
    • Transactions - Normal Balance (Part 2) 00:00:22
    • Knowledge Check (Part 1) 00:01:07
    • Knowledge Check (Part 2) 00:02:22
    • Journalizing Transactions 00:00:57
    • Transactions - Journalizing (Part 1) 00:02:26
    • Transactions - Journalizing (Part 2) 00:00:36
    • Transactions - Journalizing (Part 3) 00:00:26
    • Transactions - Journalizing (Part 4) 00:00:22
    • Transactions - Journalizing (Part 5) 00:00:18
    • Transactions - Journalizing (Part 6) 00:00:59
    • Affect of Journals on the Accounts 00:00:54
    • Transactions - Journalizing (Part 1) 00:00:37
    • Transactions - Journalizing (Part 2) 00:00:16
    • Transactions - Journalizing (Part 3) 00:00:25
    • Transactions - Journalizing (Part 4) 00:00:21
    • Transactions - Journalizing (Part 5) 00:00:32
    • Transactions - Journalizing (Part 6) 00:00:42
    • Transactions - Journalizing (Part 7) 00:00:40
    • Transactions - Journalizing (Part 8) 00:00:18
    • Transactions - Journalizing (Part 9) 00:00:16
    • Transactions - Journalizing (Part 10) 00:00:12
    • Transactions - Journalizing (Part 11) 00:00:35
    • Transactions - Journalizing (Part 12) 00:01:12
    • Demo- Transactions - Journalizing 00:00:48
    • Transactions - Journalizing (Part 13) 00:00:33
    • Transactions - Journalizing (Part 14) 00:00:39
    • Transactions - Journalizing (Part 15) 00:00:08
    • Transactions - Journalizing (Part 16) 00:00:22
    • Transactions - Journalizing (Part 17) 00:00:56
    • Demo - Journal Entries 00:37:31
    • Chapter 04 Review 00:00:47
  6. Chapter 05 - Entering Information - Posting Entries
    • Entering Information - Posting Entries 00:00:50
    • Posting Entries (Part 1) 00:00:53
    • Posting Entries (Part 2) 00:00:23
    • Posting Entries (Part 3) 00:00:20
    • Posting Entries (Part 4) 00:00:36
    • Entering Information - Posting Entries (Part 1) 00:00:36
    • Entering Information - Posting Entries (Part 2) 00:01:06
    • Posting Entries (Part 1) 00:00:21
    • Posting Entries (Part 2) 00:00:33
    • Posting Entries (Part 3) 00:00:13
    • Posting Entries (Part 4) 00:00:36
    • Posting Entries (Part 5) 00:01:18
    • Posting Entries (Part 6) 00:00:21
    • Posting Entries (Part 7) 00:01:12
    • Posting Entries (Part 8) 00:01:00
    • The Trial Balance 00:01:17
    • The Unadjusted Trial Balance 00:03:39
    • Entering Information - Errors (Part 1) 00:00:59
    • Entering Information - Errors (Part 2) 00:01:08
    • Entering Information - Errors (Part 3) 00:01:56
    • Entering Information - Correcting Entry 00:01:25
    • Finding Errors Using Horizontal Analysis (Part 1) 00:01:12
    • Finding Errors Using Horizontal Analysis (Part 2) 00:01:00
    • Finding Errors Using Horizontal Analysis (Part 3) 00:00:42
    • Finding Errors Using Horizontal Analysis (Part 4) 00:01:56
    • Finding Errors Using Horizontal Analysis (Part 5) 00:01:47
    • Finding Errors Using Horizontal Analysis (Part 6) 00:01:57
    • Demo - Horizontal Trend : Balance Sheet 00:21:18
    • Demo - Horizontal Trend : Income Statement 00:36:03
    • Chapter 05 Review 00:00:48
  7. Chapter 06 - Adjusting Process
    • Adjusting Process 00:00:21
    • The Purpose of the Adjusting Process 00:01:04
    • The Adjusting Process 00:00:43
    • Cash vs. Accrual Basis 00:01:57
    • Adjusting Process - Defined 00:01:33
    • Adjusting Process - Affected Accounts (Part 1) 00:02:50
    • Adjusting Process - Affected Accounts (Part 2) 00:03:00
    • Adjusting Process - Affected Accounts (Part 3) 00:01:38
    • Depreciation Adjustment 00:01:59
    • Chapter 06 Review 00:00:14
  8. Chapter 07 - Adjusting Entries
    • Adjusting Entries 00:00:35
    • Adjusting Entries - Prepaid Expenses (Part 1) 00:01:17
    • Adjusting Entries - Prepaid Expenses (Part 2) 00:02:05
    • Adjusting Entries - Prepaid Expenses (Part 3) 00:00:44
    • Adjusting Entries - Prepaid Expenses (Part 4) 00:00:32
    • Impact of Adjusting Entries 00:02:00
    • Adjusting Entries - Unearned Revenues (Part 1) 00:01:01
    • Adjusting Entries - Unearned Revenues (Part 2) 00:00:46
    • Adjusting Entries - Unearned Revenues (Part 3) 00:01:47
    • Adjusting Entries - Unearned Revenues (Part 4) 00:01:05
    • Adjusting Entries - Unearned Revenues (Part 5) 00:00:28
    • Adjusting Process - Affected Accounts 00:01:02
    • Adjusting Entries - Accrued Revenues (Part 1) 00:00:56
    • Adjusting Entries - Accrued Revenues (Part 2) 00:01:20
    • Adjusting Entries - Accrued Revenues (Part 3) 00:00:55
    • Adjusting Entries - Accrued Revenues (Part 4) 00:00:58
    • Adjusting Entries - Accrued Expenses 00:00:56
    • Journal Entry - Accrued Expenses 00:01:21
    • Posting Accounts - Accrued Expenses (Part 1) 00:00:53
    • Posting Accounts - Accrued Expenses (Part 2) 00:01:20
    • Adjusting Entries - Accrued Expenses 00:01:28
    • Adjusting Entries - Depreciation Expense (Part 1) 00:02:36
    • Adjusting Entries - Depreciation Expense (Part 2) 00:00:52
    • Journal Entry - Depreciation Expense 00:01:08
    • Posting Accounts - Depreciation Expense (Part 1) 00:00:35
    • Posting Accounts - Depreciation Expense (Part 2) 00:00:33
    • Book Value of a Fixed Asset 00:01:07
    • Adjusting Entries - Depreciation Expense (Cont.) 00:01:03
    • Chapter 07 Review 00:01:05
  9. Chapter 08 - Adjustment Summary
    • Adjustment Summary 00:00:25
    • Adjustment Summary - Review (Part 1) 00:02:03
    • Adjustment Summary - Review (Part 2) 00:03:18
    • Adjustment Summary - Review (Part 3) 00:02:41
    • The Adjusted Trial Balance 00:01:31
    • Check for Normal Balances and Debits = Credits 00:03:09
    • Vertical Analysis 00:06:09
    • Preparing Vertical Analysis 00:00:35
    • Vertical Analysis (Part 1) 00:00:45
    • Vertical Analysis (Part 2) 00:01:17
    • Financial Statement Accuracy 00:02:15
    • Demo - Vertical Analysis 00:21:28
    • Chapter 08 Review 00:00:42
  10. Chapter 09 - Preparing a Worksheet
    • Preparing a Worksheet 00:00:26
    • Preparing a Worksheet (Part 1) 00:01:22
    • Preparing a Worksheet (Part 2) 00:00:15
    • Preparing a Worksheet (Part 3) 00:00:24
    • Preparing a Worksheet (Part 4) 00:00:40
    • Preparing a Worksheet (Part 5) 00:01:04
    • Preparing a Worksheet (Part 6) 00:01:17
    • Chapter 09 Review 00:00:32
  11. Chapter 10 - Financial Statements
    • Financial Statements - The Balance Sheet 00:00:34
    • The Income Statement 00:01:00
    • Example Income Statement 00:02:07
    • The Statement of Retained Earnings 00:02:19
    • The Balance Sheet (Part 1) 00:01:13
    • The Balance Sheet (Part 2) 00:04:08
    • The Balance Sheet (Part 3) 00:00:31
    • The Balance Sheet (Part 4) 00:03:05
    • Financial Statements - Definitions (Part 1) 00:00:58
    • Financial Statements - Definitions (Part 2) 00:02:17
    • Financial Statements - Definitions (Part 3) 00:02:48
    • Financial Statements - Definitions (Part 4) 00:02:21
    • Chapter 10 Review 00:00:30
  12. Chapter 11 - Completing the Accounting Cycle
    • Completing the Accounting Cycle 00:00:49
    • Temporary vs. Permanent Accounts 00:01:26
    • Closing Entries - Journalizing and Posting (Part 1) 00:02:26
    • Closing Entries - Journalizing and Posting (Part 2) 00:02:39
    • Closing Entries - Journalizing and Posting (Part 3) 00:00:57
    • Closing Entries - Journalizing and Posting (Part 4) 00:00:59
    • Closing Entries - Journalizing and Posting (Part 5) 00:02:47
    • Closing Entries - Journalizing and Posting (Part 6) 00:02:26
    • Closing Entries - Journalizing 00:00:20
    • The Post-Closing Trial Balance 00:00:56
    • Closing Entries - Post-Closing Trial Balance 00:02:08
    • Chapter 11 Review 00:00:49
  13. Chapter 12 - The Accounting Cycle Illustrated
    • The Accounting Cycle Illustrated 00:00:30
    • Accounting Cycle Illustrated – Step 1 (Part 1) 00:03:03
    • Accounting Cycle Illustrated – Step 1 (Part 2) 00:00:34
    • Accounting Cycle Illustrated – Step 2 00:00:47
    • Accounting Cycle Illustrated – Step 3 00:01:09
    • Accounting Cycle Illustrated – Step 4 00:01:32
    • Accounting Cycle Illustrated – Step 4 (cont.) 00:02:24
    • Accounting Cycle Illustrated – Step 5 00:01:13
    • Accounting Cycle Illustrated – Step 6 (Part 1) 00:00:30
    • Accounting Cycle Illustrated – Step 6 (Part 2) 00:01:05
    • Accounting Cycle Illustrated – Step 7 00:00:55
    • Accounting Cycle Illustrated – Step 8 (Part 1) 00:00:50
    • Accounting Cycle Illustrated – Step 8 (Part 2) 00:00:59
    • Accounting Cycle Illustrated – Step 8 (Part 3) 00:01:31
    • Accounting Cycle Illustrated – Step 9 (Part 1) 00:02:11
    • Accounting Cycle Illustrated – Step 9 (Part 2) 00:00:55
    • Accounting Cycle Illustrated – Step 10 00:01:08
    • Chapter 12 Review 00:01:39
  14. Chapter 13 - Fiscal Year
    • Fiscal Year 00:00:18
    • Fiscal Year 00:02:22
    • Additional Accounting Terms 00:03:58
    • Working Capital and Current Ratio 00:01:37
    • Chapter 13 Review 00:00:55
  15. Chapter 14 - Spreadsheet Exercise
    • Spreadsheet Exercise 00:00:35
    • Spreadsheet Exercise – Step 1 (Part 1) 00:00:52
    • Spreadsheet Exercise – Step 1 (Part 2) 00:00:38
    • Spreadsheet Exercise – Step 1 (Part 3) 00:00:41
    • Spreadsheet Exercise – Step 1 (Part 4) 00:00:55
    • Spreadsheet Exercise – Step 2 (Part 1) 00:01:03
    • Spreadsheet Exercise – Step 2 (Part 2) 00:00:35
    • Spreadsheet Exercise – Step 2 (Part 3) 00:00:25
    • Spreadsheet Exercise – Step 2 (Part 4) 00:00:30
    • Spreadsheet Exercise – Step 2 (Part 5) 00:00:53
    • Spreadsheet Exercise – Step 2 (Part 6) 00:00:53
    • Spreadsheet Exercise – Step 3 00:00:34
    • Spreadsheet Exercise – Step 4 (Part 1) 00:01:20
    • Spreadsheet Exercise – Step 4 (Part 2) 00:00:45
    • Spreadsheet Exercise – Step 5 00:00:21
    • Spreadsheet Exercise – Step 6 (Part 1) 00:01:06
    • Spreadsheet Exercise – Step 6 (Part 2) 00:01:18
    • Spreadsheet Exercise – Step 6 (Part 3) 00:00:14
    • Spreadsheet Exercise – Step 6 (Part 4) 00:01:12
    • Spreadsheet Exercise – Step 7 (Part 1) 00:01:12
    • Spreadsheet Exercise – Step 7 (Part 2) 00:00:37
    • Spreadsheet Exercise – Step 7 (Part 3) 00:00:07
    • Spreadsheet Exercise – Step 7 (Part 4) 00:02:30
    • Demo - Creating a Worksheet 00:24:51
    • Chapter 14 Review 00:01:34
    • Course Closure 00:02:03

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