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Accounting & Finance


Accounting & Finance



OPERATIONS PROCESSES: INPUTS, TRANSFORMATIONS, OUTPUTS

At the very heart of business operations is the production of products or services - the input of raw materials, human resources and capital, and the transformation process that turns input into output. Operations extend also to areas such as transport of raw materials, distribution of products or services, advertising and marketing, finance and management. This program examines operations using four different case study businesses in New Zealand and Australia, and also explores unpacking operations, inputs, the transformation process, outputs and operations, productivity and competitiveness.

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 / 2013 / 23 minutes

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SOURCES OF FINANCE

Starting and operating any business is not simply a case of putting up a sign or registering a website and declaring yourself open for business. In the establishment of any enterprise, capital is needed before to cover the start-up costs. Likewise for established businesses, growth, expansion or diversification requires finance. This program examines the various sources of finance available to businesses. Barry Morse from the Cardiff Business School, in conjunction with the presenter, takes us through a range of sources of finance including shareholder funds, venture capital, silent partnerships, banks, trade credit and factoring. There is also an additional bonus section on hiring and leasing.

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 / 2012 / 23 minutes

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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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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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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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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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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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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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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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CREDIT & LOANS

Credit & Loans will teach students value information about avoiding or correcting credit problems. The student will learn about credit histories and ratings and be able to identify the bureaus which report these scores. The DVD discusses consequences of bad credit, as well as factors to improve a credit score. Furthermore, the student will be able to identify the basic types of loans and their components, in addition to loan terms and consequences for not properly following the terms. Students will also be able to calculate the total cost of a loan.

DVD / 2011 / 35 minutes

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CREDIT BASICS

This DVD will teach students the basics of credit through identifying the components of credit, as well as the pros and cons of using credit. Students will learn the cost of credit and how to maintain creditworthiness, borrow at favorable terms and manage debt. The production discusses the steps of a credit card transaction. The DVD then teaches the student to reconcile a monthly statement, step-by-step, as well as discusses the various fees one might incur during a billing cycle.

DVD / 2011 / 37 minutes

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HOMEOWNERSHIP

This DVD identifies the basic components and steps of becoming a home owner, beginning with the basics from finding a home to fit one's needs, to walking step-by-step through the closing. Homeownership discusses the financial advantages of owning over renting, as well as the disadvantages. Students will also become familiar with basic terminology, such as escrow, points, interest, mortgage, etc. Students will also learn what potential lenders consider when examining someone's financial picture, expenses home owners are responsbile for and the advantages of working with a realtor when buying a home.

DVD / 2011 / 25 minutes

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INSURANCE

Insurance will provide students with a solid foundation on which to identify the basics of various types of insurance. The DVD discusses life insurance and health insurance along with property and auto insurance. Students will learn the importance of property and liability insurance protection and the factors which increase or reduce customers' premiums. The DVD also discusses what to do in the event an accident occurs on their own or someone else's property.

DVD / 2011 / 33 minutes

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INVESTING

In this lesson, students will learn the basics of investing. Various types of investment accounts are identified including certificates of deposit, stocks, bonds and mutual funds. Investing will teach students how investing builds wealth and helps one meet their financial goals. The DVD also discusses the benefits of a diversified investment portfolio, while also explaining why games of chance are not good investments for which to build wealth.

DVD / 2011 / 36 minutes

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LOANS & DEBT

Fiancial Literacy: Loans & Debt will teach students valuable information about avoiding or correcting credit problems. The DVD discusses consequences of bad credit and factors to improve credit score. Furthermore, the student will be able to identify the basic types of loans and its components, in addition to loan terms and consequences for not properly following the terms. Students will also be able to calculate the total cost of a loan.

DVD / 2011 / 28 minutes

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PERSONAL FINANCE BASICS

Personal Finance Basics provides the student with an in depth understanding of how to create a financial foundation. Lessons regarding the act of opening a new account, as well as an accompanying project are included. Furtermore, students will learn the importance of reconciling an account monthly instead of relying solely on information from the bank. This DVD is the perfect tool for getting started.

DVD / 2011 / 34 minutes

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RETIREMENT & ESTATE PLANNING

In this lesson, students will discover the basics of retirement and estate plannings, as well as become familiar with various terminology. The DVD examines how saving contributes to financial well-being, in addition to the importance of drafting a will, living will and durable power of attorney. The lesson also provides an overview of individual retirement accounts and 401K plans.

DVD / 2011 / 14 minutes

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SAVINGS, LOANS & INVESTMENTS

Savings, Loans and Investments will give students the basic foundation for understanding everything necessary to save and invest wisely. From learning the basics of savings to the basics of homeownership, students will be able to explain how investing builds wealth and helps meet financial goals, as well as evaluate investment alternatives. The DVD also discusses the basic types of cost of loans, in addition to credit ratings and how they are figured to give students an understanding of factors considered when investing or applying for a mortgage or other types of loans.

DVD / 2011 / 35 minutes

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TAXES

Filing federal tax returns is an integral part of financial literacy. Because anyone with an income is required to file one every year, it is important for students to understand the basics of such tasks. In this DVD, students will learn the basic components of filing a tax return and be able to identify each section. A detailed overview of each section is included, as well as examples of comparisons of standard versus itemized deductions.

DVD / 2011 / 11minutes

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TAXES AND PAYCHECKS

Learning the basics of the federal tax system is a necessity when doing such things as shopping or calculating how much you will earn during your next pay period. In this DVD, the student will learn the basics of taxes as well as how take-home-pay is calculated and be able to identify the difference between sales and income tax. The DVD acts as a sit-down interview with banking industry professionals, giving the student the opportunity to understand how and why some taxes are taken out of a paycheck or collected by certain levels of government. Students will understand all items withheld from gross pay and the effect the W-4 has on an employee's take-home-pay. Government programs, such as Social Security and Medicare are also discussed.

DVD / 2011 / 13 minutes

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FINANCIAL MANAGEMENT AND THE PLANNING CYCLE

KPMG is one of the world's largest professional services firms, providing audit, tax, and advisory services to businesses across the globe. Join KPMG's Ben Skarrasbrek and Alexi Terrovex as they take us on a virtual tour of financial planning and management in large organisations. We start with common financial roles and duties, and establish the vital importance of developing good cash flow, liquidity and return on capital investment. Then we engage in an in-depth audit of the planning cycle, from addressing the current financial position and developing a business plan, through monitoring cash flows and financial reporting, to maintaining financial controls and minimising risk.

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 / 2011 / 15 minutes

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BALANCING THE BOOKS: UNDERSTANDING FINANCIAL REPORTING

Balancing the books is an essential part of business. Accounting methods help businesses collect, record and analyse financial data. Follow trainee accountant Calvin Clegg, a contestant on the quiz show "Who Wants to Make a Million" as he is quizzed with accounting questions that take him back to his accounting traineeship. His supervisor Dianne teaches him how to balance the books and how to evaluate business performance using financial records. Areas covered include accounting information and tools, the balance sheet, calculating profit and loss, cash control, and assessing financial performance. With Dianne's help, Calvin is poised to "make a million".

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 / 2010 / 32 minutes

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FINANCIAL DECISIONS 2: THE SMALL BUSINESS

This dramatised case study highlights key financial issues in family firm Logical Friends. Lively scenarios outline typical financial dilemmas and viewers are invited to consider possible solutions.

CRISIS, WHAT CRISIS? Logical Friends is a small computer business in financial difficulties. Sales have been falling for two years and if the trend continues they'll be making a loss. Managing director Harry argues they need to take urgent action. Bee, his wife and shareholder in the firm, sees no crisis and argues they should just hold tight.

TO BUY OR NOT TO BUY? Harry comes up with an idea to avoid financial disaster - buy one of their competitors. Bee is bitterly opposed. She has an alternative strategy based on their investment in houses. She also thinks they need to get a grip on costs. In particular she thinks they should axe Harry's pet internet cafe project. Harry's not keen!

NOT ONE BRICK! Matters come to a head. Harry says they need to sell Bee's houses so they can buy their competitor. Bee argues this is a mad idea: it won't just threaten the business but their marriage, too!


DVD / 2010 / 20 minutes

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FINANCIAL DECISIONS 3: THE MANUFACTURER

Blakeway boss Stephen Maynard is fighting for profits in the highly competitive world of printed circuit board manufacturing. Dramatised scenarios illustrate the company's problems - the viewer is invited to consider solutions.

WE'RE NOT A CHARITY: Blakeway has two factories and one of these, its Lake End plant, is underperforming. A major reason is out of date machinery. Should they consider closing the factory? It's a vital source of jobs in an area of high unemployment - but boss Maynard is only interested in the bottom line.

CHEQUE'S IN THE POST: 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?

A SURPRISE ANNOUNCEMENT: The production director argues that the answer to problems at their factory is to invest in new machinery. Maynard wants to go for a more radical solution: move production abroad where labour costs are lower. But what about the loss of jobs, the impact on the community - the social costs?


DVD / 2010 / 20 minutes

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RAISING CAPITAL

Pretend you're a pirate in the Lesser Antilles and you want to raise capital to buy a new ship to raid along the Mexican coast. Drop anchor as we explain cash flow and capital budgeting, and make your pirate dreams come true.

Topics Covered

  • Net investment cash outlay (NICO)
  • Operating cash flow
  • Net disposal cash flow
  • Depreciation
  • MACRS
  • Evaluation
  • Capital budgeting for replacement

    DVD / 2005 / (Grade 12 or above) / 26 minutes

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    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 / (Grade 10 or above) / 26 minutes

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    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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    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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    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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    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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    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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    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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    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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