The following chapter references are from Accounting Principles, Seventh Canadian Edition by Weygandt, et. al. If you’re taking introductory accounting, I hope these references help you!
Chapter 1 – Introduction
Income Statement or Statement of Earnings (page 23)
VIDEO
www.youtube.com/watch?v=Rks1wuRUY74 (6 minutes)
Chapter 2 – Financial Statements
Classified Balance Sheet format (pages 54 – 63)
VIDEO
www.youtube.com/watch?v=EBnrkusBy8Q (13 minutes)
Chapter 3 – Adjusting Entries
Transaction Analysis (pages 107 – 113)
VIDEO
www.youtube.com/watch?v=3fwPLy1jnDo (4 minutes)
VIDEO
www.youtube.com/watch?v=E_Kw_pFHY2w (5 minutes)
VIDEO
www.youtube.com/watch?v=GhDp9uEKuBk (48 minutes)
Debits and Credits (pages 114 – 118)
www.youtube.com/watch?v=CAVaV-96eBk (14 minutes)
www.youtube.com/watch?v=G4Ew3Ija9ZI (49 minutes)
www.youtube.com/watch?v=onq8AfjxjRo (3 minutes)
www.youtube.com/watch?v=3bdUPX7Lsr8 (7 minutes)
How to make a journal entry (pages 118 – 121)
www.youtube.com/watch?v=rWozzLa9naQ (15 minutes)
www.youtube.com/watch?v=g9efJduUVws (8 minutes)
How to post entries into the general ledger (pages 121 – 123)
www.youtube.com/watch?v=QkgF1-6aOwQ (14 minutes)
Creating a Trial Balance (pages 130 – 132)
https://www.youtube.com/watch?v=D2qPk6-erQk (6 minutes)
Chapter 4 – Accrual Accounting and Closing Entries
Adjusting entries (pages 164 – 181)
www.youtube.com/watch?v=jGzW-AI8jMc (13 minutes)
www.youtube.com/watch?v=eYBUHw70LrU (49 minutes)
Prepaid expenses (pages 169 – 175)
www.youtube.com/watch?v=sqJJ6c7zaX8 (12 minutes)
Depreciation expense (pages 171 – 172)
www.youtube.com/watch?v=-q6e9SXTKRM (10 minutes)
Interest expense (pages 178 – 179)
www.youtube.com/watch?v=UqDQZzX1nM8 (8 minutes)Note: These are the same calculations we use in class, but we use months instead of days.
Accrued expenses (9 minutes)
www.youtube.com/watch?v=nqiNIlPG6jchttps://www.youtube.com/watch?v=nqiNIlPG6jc
Unearned revenues (pages 175 – 177)
www.youtube.com/watch?v=RDn_ryRK7-Q (6 minutes)
Closing entries (pages 188 – 190)
www.youtube.com/watch?v=fyMzLtkcSqg (13 minutes)
https://www.youtube.com/watch?v=4H_ImqWR5f4 (8 minutes)
Chapter 5 Inventory Accounting
Sales returns and allowances – perpetual method (pages 233 – 234)
www.youtube.com/watch?v=bZ4S1Rmk7pA (5 minutes)
Sales discounts (page 234 – 235)
www.youtube.com/watch?v=HV4ana221HU (4 minutes)
Perpetual journal entries (pages 227 – 236)
www.youtube.com/watch?v=pJS81kw5iWk (23 minutes)
Periodic journal entries (pages 244 – 251)
www.youtube.com/watch?v=wVHo8ASgn-c (20 minutes)
How to create a multistep income statement (pages 238 – 241)
www.youtube.com/watch?v=YBWrDtBuRkA (10 minutes)
Chapter 6 Inventory Valuation
Determining inventory quantities (pages 286 – 289)
www.youtube.com/watch?v=0E8T5jP-Yv4 (2 minutes)
Different inventory valuation methods (pages 289 – 298)
www.youtube.com/watch?v=aBrlZsPwDjE (13 minutes)
FIFO Valuation method example (pages 291 – 293)
www.youtube.com/watch?v=pJBwe03LmTU (11 minutes)
Average or Moving average inventory valuation method (pages 293 – 296)
www.youtube.com/watch?v=CxsE-e5EAFs (11 minutes)
Inventory valuation methods comparisons, Lower of Cost and Net Realizable Value
https://www.youtube.com/watch?v=trKAVwxgV4I (48 minutes)
Accounting errors (pages 301 – 303)
https://www.youtube.com/watch?v=ou3UWB8B8AY (short overview, 2 minutes)
Lower of Cost and Net Realizable Value method (pages 301 – 303)
www.youtube.com/watch?v=C10Nd_2w5vk (6 minutes)
Chapter 7 Cash
Internal Control (pages 342 – 349)
www.youtube.com/watch?v=0NmlH1ZMbKs (18 minutes)
www.youtube.com/watch?v=go16NXs_J8c (50 minutes)
Bank reconciliation (pages 356 – 362)
www.youtube.com/watch?v=9LfnlMz2Aic (short overview, 8 minutes)
www.youtube.com/watch?v=-UhQ92wzk-w (more detailed, 21 minutes)
Cash and Cash Equivalents (pages 362 – 363)
https://www.youtube.com/watch?v=4Pxr_ZoZ050 (3 minutes)
Chapter 8 Receivables
Percentage of receivables method – bad debt expense (pages 398 – 404)
www.youtube.com/watch?v=QcQeM9rN1Lc (short overview)
www.youtube.com/watch?v=2a0xXhoT-zY (several ways of estimating bad debt expense, 50 minutes)
Aged list of accounts receivable method (page 399 – 401)
www.youtube.com/watch?v=1wq1rw46NTc (short overview, 8 minutes)
Notes receivable journal entries (pages 405 – 410)
www.youtube.com/watch?v=6Yks1XMyLxE (16 minutes)
Chapter 9 Property, Plant and Equipment
What depreciation is?
www.youtube.com/watch?v=fvj4iV3r49s (9 minutes)
Lump Sum purchase
https://www.youtube.com/watch?v=tzqtLXreuIU (6 minutes)
Straight-line depreciation method (pages 447 – 448)
www.youtube.com/watch?v=RHo_3kWaIJo (8 minutes)
Diminishing balance depreciation method (pages 448 – 449)
www.youtube.com/watch?v=ziayge17w6g (14 minutes)
Units of production depreciation method (pages 450)
https://www.youtube.com/watch?v=yg5CULLqtPg (5 minutes)
Change of accounting estimate (pages 455 – 455)
https://www.youtube.com/watch?v=P0Pvj3KAUQ0 (4 minutes)
Sale of equipment for a gain or a loss (pages 457 – 461)
https://www.youtube.com/watch?v=7t8NT5JNg88 (8 minutes)
Intangible assets (pages 461 – 466)
www.youtube.com/watch?v=ey1VAhAX5fg (3 minutes)
Chapter 10 Liabilities
Overview of current liabilities (pages 502 – 511)
https://www.youtube.com/watch?v=hjT6hRz96zc (5 minutes)