Comparability | Think Numbers

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The Ultimate Accounting Refresher Course

Introduction

Introduction (3:58)
Key Accounting Concepts (2:38)
Accounting Entity (1:48)
Period Concept (2:15)
Reliability (2:06)
Relevance (3:47)
Comparability (3:02)
Cash vs Accrual Basis (4:28)
Accounting Concepts Conclusion (2:35)

The Accounting Equation - the basis of double entry bookkeeping

Accounting Transactions Overview (2:05)
The Accounting Equation (19:39)
Understanding Transactions (4:36)
T-Accounts (5:32)
Assets (15:33)
Contra Assets (5:48)
Liabilities (9:50)
Owners Equity (10:31)
Retained Earnings (5:32)
General Journals (2:52)

Practical applications of transactions

Practical Case Study - Shortville Automotive
Case Study - Worksheet Method (17:10)
Case Study - General Journals (23:35)
Case Study - T-Accounts (Ledgers) (7:01)

Creating your first Trial Balance

What is a trial balance? (3:46)
Case Study - Trial Balance (5:30)

Adjusting & Closing Entries

Adjusting Entries (11:25)
Case Study - Adjusting Entries (13:33)
Closing Entries (4:06)
Case Study - Closing Entries (6:35)

Financial Statements

Balance Sheet (6:01)
Profit and Loss Statement (7:52)
Cash Flow Statement (8:48)

Interpreting Financial Results

Ratio Analysis (9:48)
Conclusion (5:06)

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Comparability

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