Accounting: When am I ever going to use this? This link opens in a new windowIn this classroom video, students discover why accounting is the backbone of every business, how an accounting system works, and learn about potential career opportunities. Students will also be introduced to working professionals who demonstrate how they use their accounting skills to succeed in their careers and personal lives.
Accounting basics and definitions: Accounting fundamentals This link opens in a new windowWhat do GAAP and OCBOA mean? What are revenues, expenses, assets, and liabilities? What are the stages of the accounting cycle? This video answers those questions and many others as it introduces viewers to the process of accounting as illustrated by a cupcake shop and a medical clinic. Sections include: Importance of Accurate Accounting, Basic Accounting Terms, Financial Reporting, Income Statements, Balance Sheets: Assets, Balance Sheets: Liabilities and Owner Equity, and Statements of Cash Flows. A Films for the Humanities & Sciences/MotionMasters Coproduction. A part of the series Accounting Fundamentals.
Introductions and definitions This link opens in a new windowWhen it comes to finances, “approximately” is just not good enough. Accounting professionals are expected to understand all the ins and outs of money matters, applying the rules of accountancy with good sense and care. With that in mind, this program starts with the basics, introducing the purpose of accounting, identifying the AICPA and FASB, explaining the concept of GAAP, and spelling out the differences between CPAs and CMAs. After contrasting three types of business organizations, the program moves on to the actual process of recording and tracking transactions. Types of business transactions, charts of accounts, journalizing and posting transactions, the rules of debits and credits, the purpose of the trial balance, and four main types of financial statements are described. The accounting equation is also presented. A Cambridge Educational Production. (15 minutes)
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