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Accounting


Accounting



ACCOUNTING & FINANCE CLIPS 1: ACCOUNTS, FORECASTING & BREAKEVEN

Four film clips explain and illustrate key topics in finance using a variety of case study examples.

CLIP 1: INTRODUCING ACCOUNTS (7 mins)
What do a company's accounts tell you? Why are they important? This is a simple guide to the profit and loss account (income statement) and balance sheet. Together these documents form the basis for a company's annual report. The balance sheet provides a snapshot of a firm's financial health - but what do we mean by financial health?

CLIP 2: WHAT IS ACCOUNTING? (7 mins)
Working capital is getting tight at Blakeway and Maynard wants to know what's going wrong. One reason: too many customers taking too long to pay up. Should they slow down on paying their suppliers or push their debtors to pay up quicker?

CLIP 3: FORECASTING IN BUSINESS (7 mins)
This clip explains the critical and tricky business of predicting future trends. Examples range from informal forecasting at a small business, to a marketing manager exploring future sales trends using time series analysis.

CLIP 4: BREAKEVEN ANALYSIS (7 mins)
What is breakeven analysis - and why do companies do it? Working out when a product or new store will break even is critical management information. But breakeven analysis isn't easy - and it has its limitations.


DVD / 2011 / 28 minutes

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ACCOUNTING & FINANCE CLIPS 2: SOURCES OF FINANCE

CLIP 1: SOURCES OF FINANCE - AN INTRODUCTION (9 mins)
How does a business choose between different sources of finance? Is it always better to get money from inside the company than get an overdraft or loan or to sell shares in the firm? And what are the pros and cons of selling assets to raise finance?

CLIP 2: SOURCES OF FINANCE: DIVINE CHOCOLATE (5 mins)
Divine Chocolate found its funding in a novel way - by giving an ownership stake to the cocoa farmers which supply its beans. This source of finance fits well with the fair trade company's social mission. But the company's also strong on financial discipline: it employs invoice discounting and is tough on slow payers.

CLIP 3: SOURCE OF FINANCE: BROMPTON BICYCLE (5 mins)
Famous British bike manufacturer Brompton Bicycle prefers not to go looking for external sources of finance. For Brompton choosing a source of finance is all about control. Investors in search of short-term profits may divert them from their long-term goal of producing top quality bikes - though they're ready to take a loan rather than miss a business opportunity. Also: the difficult art of setting prices and the impact on their business of external factors.

CLIP 4: FINANCING A START-UP: CLIMATECARS (5 mins)
How green taxi firm Climatecars found its start-up finance. The company's 22-year old founder got his business off the ground by raising óG150,000 from family and friends. He needed still more money - and to get this he pitched his business plan to a roomful of "business angels". But has he given away too much ownership of his business?


DVD / 2011 / 24 minutes

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ACCOUNTING & FINANCE CLIPS 3: BUDGETING

Clips explain and illustrate the importance of budgets and budgeting using a variety of case study examples.

CLIP 1: INTRODUCTION TO BUDGETING (5 mins)
What are budgets? How do they work? In Blakeway Ltd budgeting is vital to their manufacturing plans - but budgets depend on sales forecasts which are notoriously unreliable. Variance analysis is used to track the difference between estimates and reality. Budgets can be used to make staff more accountable and set priorities - but sometimes managers use up current budgets simply for fear of losing their money next year!

CLIP 2: THE BUDGETING MEETING (7 mins)
A manager uses the budget to crack the whip. Against a background of falling sales, company accountant Bee Payne asks her colleagues to account for their spending against their budgets. The systems department hasn't actually overspent - but shouldn't they have spent less with sales falling? And why is the sales and marketing department overspending on its budget? Is there a scope for spending cuts to get the firm back on target?

CLIP 3: THE IMPORTANCE OF BUDGETING: FIRST LUGGAGE (5 mins)
First Luggage makes its money by taking your luggage off your hands and transporting it to wherever you go on holiday or business. It's enjoyed impressive growth - and detailed budgeting, it's claimed, is central to its success. First Luggage's boss explains how they put their budgets together. But budgets are estimates - it's critical to monitor what happens in reality and "tweak" the business accordingly.

CLIP 4: BUDGETING & CASHFLOW FORECASTING: SRA (6 mins)
SRA is a charity which helps people with mental health problems get work experience in its businesses. It uses a combination of budgeting and cash-flow forecasting to control its finances. Being realistic is vital in planning its budgets - allowing for things like inflation and the cost of materials. Business goes up and down, too - so monitoring how well they're actually doing against their forecasts is vital.


DVD / 2011 / 23 minutes

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ACCOUNTING & FINANCE CLIPS 4: CASH FLOW & WORKING CAPITAL

CLIP 1: CASH FLOW: TOSSED'S GAMBLE (11 mins)
A new salad bar chain is chasing growth - but will it run out of cash? Tossed is the baby of twenty-something entrepreneur Vincent McKevitt who aims to make big money out of healthy eating. The business is successful, but if he tries to grow it too quickly, he risks running out of money. We eavesdrop on a critical meeting with his business advisor.

CLIP 2: CASH FLOW: WHY CASH IS KING (5 mins)
Cash flow isn't about how much money you're making - it's about when you get paid for your wares and when you have to pay your bills. Businesses which invoice customers for goods have to wait to be paid, retailers generally don't - a critical issue in cash flow. The clip explains in detail how you construct a cash flow forecast - and the critical importance of predicting the maximum cash deficit. Get the figures wrong and the business may go bust!

CLIP 3: WORKING CAPITAL (7 mins)
Working capital is like oil to a company's engine - without it, the engine seizes up and the business may go under. This clip explains what working capital is and how it's different from cash in the bank. It also examines how companies can maximise their working capital - for example, by chasing up slow payers.

CLIP 4: THE DIFFERENCE BETWEEN CASH & PROFIT (8 mins)
Spare cash and profit may seem like the same thing, but in fact they're very different. The Tin Drum cafe bar has lots of cash coming in but is in fact heading for financial disaster. The Press Red interactive TV service is profitable on paper - but is short on cash because it can't get its customers to pay up. In the long term businesses chase profits, but in the short term cash is king.


DVD / 2011 / 31 minutes

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ACCOUNTING & FINANCE CLIPS 5: INVESTMENT DECISIONS & CONTRIBUTION

CLIP 1: WHAT IS INVESTMENT APPRAISAL? (7 mins)
Among the most critical decisions companies have to make are investment decisions - whether buying new machinery or taking over another company. This clip examines the different investment appraisal techniques companies use to help them make those decisions. Payback, profit, and opportunity cost are all important factors companies consider - but the figures rarely tell the whole story.

CLIP 2: INVESTMENT DECISIONS AT ACME WHISTLES (5 mins)
British manufacturer Acme Whistles prides itself on a cautious approach to spending and borrows as little money as possible. So how does it decide on whether investing in a new piece of machinery is worth it? It's not enough for the machine to work more efficiently - how will it benefit the business?

CLIP 3: CONTRIBUTION: WHAT DOES IT MEAN? (10 mins)
A business may make a wide range of products. But how does it work out which products are making the biggest (or smallest) contribution to its profits? This process involves calculating variable and fixed costs - and this can be used to work out the contribution of individual shops and departments, too. But in the real world these calculations are never easy.

CLIP 4: CASE STUDIES IN CONTRIBUTION (6 mins)
How does calculating contribution help decision-making in a business? The clip presents the examples - the viewer is invited to consider the pros and cons. A print shop has to decide whether a job is worth taking on even though it's below its normal rates. Should a computer business axe its internet cafe because it isn't making a profit - or keep the cafe going because of its knock-on benefits to the rest of the business?

Relevant financial documents included on DVD


DVD / 2011 / 28 minutes

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ACCOUNTING & FINANCE CLIPS 6: COSTS & PROFIT

Clips explain and illustrate costs and profit using a variety of case study examples.

CLIP 1: COSTS: AN INTRODUCTION (8 mins)
Vital to commercial success is how well businesses control their costs. These come in two basic types: direct and indirect. But in the real world classifying costs is rarely clear-cut. Manufacturer Blakeway Ltd divides its company up into cost and profit centres to help it monitor how different parts of its business are performing financially. But there's disagreement inside the company about how to act on the figures.

CLIP 2: COSTS & WORKING CAPITAL AT ACME WHISTLES (7 mins)
Acme Whistles in Birmingham has been manufacturing products for 130 years. Much has changed at Acme in that time - but covering its costs, both fixed and variable, remains a priority. Making sales doesn't mean cash in hand. They have to wait to be paid and they need money to keep going in the mean time - working capital. There are hidden costs, too - such as depreciation.

CLIP 3: PROFIT: WHAT IS IT? (8 mins)
Successful businesses devote themselves to making profit - but what is profit and how do you calculate it? Why is working out the cost of sales so important and what's meant by matching? What's the difference between gross profit, operating profit and the "bottom line"? This clip clearly explains the calculations and why they're relevant to business.

CLIP 4: HOW DO WE USE PROFIT? (5 mins)
How does a business decide what to do with its profit? Harry and Bee Payne, owners of small computer company Logical Friends, plough their profits back into the business. But Blakeway Ltd, a much bigger operation, has to give part of its profits to its outside shareholders as a return on their investment. Is this in the long-term interests of the business? And what about profit quality? Was Logical Friends decision to invest its money in houses a good idea?


DVD / 2011 / 28 minutes

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ACCOUNTING & FINANCE CLIPS 7: DEPRECIATION, OBJECTIVES & STRATEGY

Clips explain and illustrate key topics in finance using a variety of case study examples.

CLIP 1: FINANCIAL OBJECTIVES: INTRODUCTION (7 mins)
To achieve their long-term aims, businesses set themselves objectives - stepping stones to their aims. Manufacturing boss Stephen Maynard's key objective is growth. ROCE - return on capital employed - is a vital calculation. Maynard sets specific financial targets for his business - but they rarely go as planned. Another of his objectives is to keep costs down - but does he sometimes go too far? And how do ethical considerations affect his objectives?

CLIP 2: OBJECTIVES IN CONFICT (7 mins)
What happens when there is conflict over objectives inside a business? Blakeway Ltd's objective is to maximise profits. But is there a conflict between what the shareholders want - short-term profits - and the long-term interests of the business? Meanwhile, in small business Logical Friends, accountant Bee sees controlling spending as a key objective. She also wants to protect their assets - in the shape of the houses the business owns. But MD Harry's key objective is growth and he wants to sell the houses. There is a confrontation and sparks fly.

CLIP 3: FINANCIAL OBJECTIVES AT ACME WHISTLES (6 mins)
When Simon Topman joined British manufacturer Acme Whistles he brought a new, more rigorous approach to its finances. "Everything we do has a financial objective to it," he says, "everything!" Financial objectives come with financial targets - for example they aim to achieve not less than 10% on turnover, 12% on capital employed. Fall below their targets and they take corrective action. But not everything it does is in line with its financial objectives - some things, says Simon, are just "nice to do."

CLIP 4: FINANCIAL STRATEGY (7 mins)
A firm's financial strategy is how a firm organises its finances to meet its financial objectives. Inevitably a major part of a firm's financial strategy is how it funds itself to meet its objectives. Does it need short-term or long-term finance? Does it opt for external or internal funding? You need to keep costs down on the one hand, but invest on the other. The clip compares and contrasts the financial strategies of the fast-growing Tossed salad bar chain with electronics manufacturer Blakeway Ltd.

CLIP 5: DEPRECIATION (7 mins)
A company buys an expensive piece of machinery - in accounting terms, a fixed asset, but also a cost to the business. The machinery loses value over time and the company's accounts spreads its cost over this period. This is called depreciation. This simple guide explains the two main ways depreciation is calculated - straight line and declining balance depreciation.


DVD / 2011 / 34 minutes

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ICT IN ACCOUNTING

This informative program explores the way businesses use ICT in the accounting process with reference to current accounting software packages, spreadsheets, the Internet and alternative forms of presenting data.

Business owners share their experiences, the benefits and potential pitfalls of using ICT, giving students a broader and more in-depth understanding of the topic.

Please contact us for primary and secondary schools pricing.

Note : The above titles may have some territorial restrictions. Please feel free to send us an enquiry.


DVD / 2007 / 28 minutes

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STANDARD COSTING: FEATURING NAVISTAR INTERNATIONAL

Navistar International's International Truck and Engine Corporation manufactures large trucks and diesel engines. One of the International Truck product lines reported one month's production cost to be approximately 7 million dollars over budget. This 7 million dollar unfavorable variance at first glance seems like bad news but upon further analysis, a real savings of 4.5 million dollars was the bottom line. A closer look at how budget cost standards, actual costs, and variances were used in the calculation helps clarify the savings analysis.

DVD / 2007 / (Grades 9-12, College, Adult) / Approx. 7 minutes

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ACCOUNTING FOR THE GST IN SMALL BUSINESS: CASE STUDIES OF ACCOUNTING ISSUES

All small business must pay tax. Business owners need to know how tax affects the record keeping of their business. This program focuses on the impact of the Goods and Services Tax (GST) on recording financial information and how the use of information technology has helped business owners in complying with tax laws. Key concepts are explained and students will gain an understanding of the effect of the GST on invoices, the Business Activity Statement (BAS), the impact of the GST on journals and reports.

Please contact us for primary and secondary schools pricing.

Note : The above titles may have some territorial restrictions. Please feel free to send us an enquiry.


DVD / 2006 / 28 minutes

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BOTTOM LINE, THE: BALANCE SHEETS AND PROFIT & LOSS

Business owners rely on accounting reports to show how a business is performing. This program focuses on two of these reports, the balance sheet and profit and loss account or statement. Students will be taken through the format of each report, key components and 'real' business owners share their experiences in using each report as a tool in managing the day to day success of their business. Definitions of key terms are provided and students can use the program as a starting point for discussion regarding decision making by business owners.

Please contact us for primary and secondary schools pricing.

Note : The above titles may have some territorial restrictions. Please feel free to send us an enquiry.


DVD / 2006 / 26 minutes

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STANDARD DEVIANTS SCHOOL ACCOUNTING MODULE 1: THE BASICS

The program introduce you to the basics of accounting, including GAAP - the generally accepted accounting principles. You'll learn about owners Equity, the three types of business organizations, the five types of accounts, and three types of financial statements.

Topics Covered
  • GAAP
  • 3 types of business organizations
  • Asset account
  • Liability account
  • Owner's account
  • Revenue account
  • Expense account
  • Income statement
  • Statement of changes in owner's equity
  • Balance sheet
  • Basic accounting equation
  • Internal vs. external transactions

    DVD / 2002 / (Grades 10 or above) / 26 minutes

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    STANDARD DEVIANTS SCHOOL ACCOUNTING MODULE 2: USING LEDGERS

    The program uncover the dark secrets of the double nature of accounting, and expose Stan's unique television network. There's also the hidden mysteries of double-entry accounting, the ledger, balancing accounts, and the general ledger.

    Topics Covere

  • Accrual basis of accounting
  • Cash basis of accounting
  • Ledger
  • t-accounts
  • Debits
  • Credits
  • Posting to the ledger
  • Balance column format

    DVD / 2002 / (Grades 10 or above) / 26 minutes

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    STANDARD DEVIANTS SCHOOL ACCOUNTING MODULE 3: ACCOUNTING TOOLS

    The program show you the trusty trial balance, the gutsy T-account, the agile adjusting entry, diabolical depreciation, and receptive accounts receivable. Plus more fun with Stan and a special guest appearance by Corduroy Cal.

    Topics Covered
  • Trial balance
  • Depreciation
  • Contra asset
  • Adjustments
  • Accrued expense & revenue
  • Supplies expense
  • Prepaid expense
  • Unearned revenue

    DVD / 2002 / (Grades 10 or above) / 26 minutes

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    STANDARD DEVIANTS SCHOOL ACCOUNTING MODULE 4: INCOME STATEMENTS

    The program brings you a show ripped from the headlines. That's right--the income statement! See why all the CPAs are raving about this magnificent accounting tool. You'll laugh, you'll cry, you'll balance your accounts.

    Topics Covere
  • Classified balance sheets
  • Current liabilities
  • Long-term liabilities
  • Closing entry
  • Post-closing trial balance
  • Contra account

    DVD / 2002 / (Grades 10 or above) / 26 minutes

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    STANDARD DEVIANTS SCHOOL ACCOUNTING MODULE 5: PREPARING AN INCOME STATEMENT

    You'll learn how to prepare an income statement for a merchandising concern. Concerned? Don't be! The program know how to make this stuff easy to grasp. They'll drop by Greta's Imaginary Friends store and go through the entire process step-by-simple-step.

    Topics Covered
  • Merchandising corporation
  • Revenue from sales
  • Cost of goods
  • Operating expenses
  • Net sales
  • Sales revenue
  • Sales returns & allowances
  • Terms of payment
  • Inventory SYSTEM

    DVD / 2002 / (Grades 10 or above) / 26 minutes

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    STANDARD DEVIANTS SCHOOL ACCOUNTING MODULE 6: APPLICATIONS

    Learn more about Greta's Imaginary Friends shop, spend some time with Melissa Makeover and Petty Cash, and drop by Al's Hot Dog Stand, home of the best Polish sausages in the world. You'll also learn some great techniques to keep those books balanced.

    Topics Covered
  • FOB
  • Shipping point & distribution
  • Operating expenses
  • Selling expenses
  • General & administrative expenses
  • The net method
  • Quantity of inventory
  • Held on consignment

    DVD / 2002 / (Grades 10 or above) / 26 minutes

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    STANDARD DEVIANTS SCHOOL ACCOUNTING MODULE 7: BUSINESS ACCOUNTING

    Learn more than you ever wanted to know about Al and his hot dog stand. The program take you on a half-hour joy ride through the Polish sausage business, including inventory intricacies, LIFO, FIFO, current assets, cash, and how to get away with playing computer games at work.

    Topics Covered
  • Inventory-costing methods
  • Specific identification inventory method
  • Weighted average method
  • FIFO & LIFO
  • Operating cycle
  • Current assets
  • Bank reconciliation
  • Uncollectable accounts

    DVD / 2002 / (Grades 10 or above) / 26 minutes

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    STANDARD DEVIANTS SCHOOL ACCOUNTING MODULE 8: ACCOUNT MANAGEMENT

    The program wrap up the accounting series with a spectacular look at checks outstanding, accounts receivable, non-collectable accounts, and notes receivable. They make it fun, thanks to their friends at Steve's Driving Service, Henrietta's Meaty Treats, and the gang at Rent-a-Revolution.

    Topics Covered
  • Petty cash
  • Accounts receivable
  • Net realizable value
  • Allowance for doubtful accounts
  • Promissory note
  • Interest on a note
  • Discounting a note receivable
  • Contingent liability
  • Current liability
  • Estimated liability

    DVD / 2002 / (Grades 10 or above) / 26 minutes

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    ACCOUNTING FOR SMALL BUSINESS: CASH FLOW

    Cash is the lifeblood of all businesses and this accounting program explains why, by looking at the fundamental issues of cash flow including the difference between cash and profit, cash vs. credit, measuring cash flow and improving cash flow. The program uses the Carlisle Newsagency as an example of a small business that has to carefully monitor its cash flow on a daily basis.

    Please contact us for primary and secondary schools pricing.

    Note : The above titles may have some territorial restrictions. Please feel free to send us an enquiry.


    DVD / 2001 / 19 minutes

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    ACCOUNTING FOR SMALL BUSINESS: FINANCIAL BUDGETS

    By examining the funky clothing and music store Euphemism, this program looks at the fundamental issues of financial budgets including why businesses have budgets, the importance of budgets, the budgeting process, the length of a budget period and planning and evaluation of budgets. With revealing insights from the owner and her staff, see how budgeting plays a critical role in the week-to-week survival of this small business.

    Please contact us for primary and secondary schools pricing.

    Note : The above titles may have some territorial restrictions. Please feel free to send us an enquiry.


    DVD / 2001 / 20 minutes

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    ACCOUNTING FOR SMALL BUSINESS: FINANCIAL STABILITY

    Owners and banks alike need to know that the businesses in their care can overcome any short or medium term difficulties that might arise. This program looks at the fundamental issue of financial stability including concepts such as stability, cash budgets, working capitol ratio, quick asset ratio, efficiency measures and solvency by examining Cisco's; a real-life coffee and coffee machine importing business.

    Please contact us for primary and secondary schools pricing.

    Note : The above titles may have some territorial restrictions. Please feel free to send us an enquiry.


    DVD / 2001 / 22 minutes

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    ACCOUNTING FOR SMALL BUSINESS: PROFITABILITY

    Even though BCoz is a popular small restaurant with a well recognized wine list, it doesn't mean that the owner doesn't have to consider the fundamental issues of profitability. In this program, see how business resources including sales revenue, gross profit ratio, net profit ratio and expense and sales ratio are used to evaluate profit. The program also looks at the return on owner's investment (ROI), the return on owner's assets (ROA), ratio analysis and the limitations of its use.

    Please contact us for primary and secondary schools pricing.

    Note : The above titles may have some territorial restrictions. Please feel free to send us an enquiry.


    DVD / 2001 / 18 minutes

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    ACCOUNTING PART 1

    The eye popping world of Accounting Part 1: Learn all about accounting periods, income statements, owners equity, balance sheets and the accounting equation. Accounting comes to life with these in-depth programs!

    DVD

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    ACCOUNTING PART 2

    THE EYE-POPPING WORLD OF ACCOUNTING, PART 2: Learn all about accounting periods, income statements, owners equity, balance sheets and the accounting equation. Accounting comes to life with these in-depth programs!

    DVD

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