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Accounting



ACCOUNTING FUNDAMENTALS: ACCOUNTING BASICS AND DEFINITIONS

What 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.

DVD / 2014 / () / 30 minutes

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ACCOUNTING FUNDAMENTALS: MANAGING ASSETS AND PAYROLL

Assets and payroll are critical components of the accounting process and essential for any business to succeed. After watching this video, viewers will understand the managing of assets, which are resources owned by a company that help with its operations and can be converted to cash, and the managing of payrollˇXsalaries, wages, bonuses and commissions, overtime pay, payroll taxes and costs, employer-paid benefits, and profit-sharing plans. Sections include: Tangible and Intangible Assets, Asset Accounts, Grouping Assets, Depreciation, Payroll Accounting, and The Matching Principle for Payroll Accounting. A graphic design firm and a software company serve as examples.

DVD / 2014 / () / 30 minutes

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ACCOUNTING FUNDAMENTALS: MANAGING INVENTORY

Inventory can include products that a company makes and sells, products that it purchases and resells, and products that it sells on consignment. Through this video, viewers will learn how companies manage their goods as illustrated by a consignment shop, a large grocery store, a hardware store, a construction company, a chemical plant, a jewelry store, a gas station, and a boutique clothing store. Sections include: Types of Inventory, Inventory Assessment and Systems, Costing Methods, Costing Methods in Action, Specific Identification Method of Inventory Costing, Conservatism and Inventory, and Inventory Adjustments and Estimates.

DVD / 2014 / () / 30 minutes

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ACCOUNTING FUNDAMENTALS: MATCHING CONCEPT AND ACCOUNTING CYCLE

All businesses understand that it's vital to keep accurate records and monitor them on a regular basis. After watching this video, viewers will have a grasp of the matching concept, which helps avoid misstated earnings for a period, and the accounting cycle, which helps identify errors and provide the data needed for income statements and balance sheets. Sections include: Cash Basis vs. Accrual Basis, The Matching Concept, The Accounting Cycle, and The Accounting Cycle Quick Review. A home-based online gift basket business, a software company, a car repair shop, and a hair salon serve as examples.

DVD / 2014 / () / 30 minutes

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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 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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BUSINESS PROFILES: EVIE WEXLER WITH THE LITTLE GUYS

An interview with Evie Wexler, The Little Guys

Accounting takes a jumble of information and transforms it into the clear signal businesses use to hum a fine tune. It tracks business successes and failures, helps managers make decisions, and communicates to outsiders how the business is doing. You can't wait until the end of a quarter to see how your accounts are because you may have missed something you could have fixed a long time ago. You also need to keep an eye on accounting so you have a clear idea in your mind how low you can allow a customer to negotiate on pricesˇXyou can give everything away at cost, but you won't be in business for very long.


DVD / 2007 / ( Grades 9-12, College, Adult) / 6 minutes

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ECONOMIC VALUE ADDED ANALYSIS (EVA): FEATURING HERMAN MILLER

Five years ago, the office furniture market hit a slump due largely to the dot-com bust and the 9/11 disasters. Herman Miller Incorporated, an office furniture manufacturing company in Michigan, may have overcome this slump better than most. With assistance from Toyota, the company has created the Herman Miller Production System, modeled after the Toyota manufacturing system of lean production. The company has also adopted Economic Value Added, or EVA accounting methods to more accurately measure performance.

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

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FLEXIBLE BUDGETS AND OVERHEAD ANALYSIS: FEATURING THE SECOND CITY

For nearly a half century, The Second City has been North America's premiere live improvisational and sketch comedy theater company. It's two Chicago stages regularly play to sell-out audiences and the company has build successful theaters in Toronto, Las Vegas, Denver and Detroit. They've also developed flourishing training centers, national touring companies, The Second City television series, media and entertainment offshoots and a successful corporate communications division. The business consumes little and is largely depended on overhead. So CFO, Lou Carbone, and his accounting staff, carefully analyze fixed and variable overhead and watch for variances.

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

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JOB ORDER COSTING: FEATURING WASHBURN GUITAR

Heavy metal rock and accounting are not often thought of as being closely related. But Washburn Guitar promises customers that each guitar represents the finest quality at the best possible price. The challenges and demands involved in manufacturing a high quality guitar must be effectively captured by the job order costing system in order to accurately measure the costs of this process.

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

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PROCESS COSTING: FEATURING BP

The oil refinery operated by BP in Whiting, Indiana has the capacity to process more than 400,000 barrels of crude oil every day. The refinery operates 24 hours per day, 365 days per year. On an average day, this refinery produces enough products to fuel 430,000 automobiles, 22,000 semi-trucks, 2,000 commercial jet liners, and to fill 350,000 propane tanks. Determining the costs associated with this high level of continuous production requires a specific type of accounting called, "process costing."

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

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UNDERSTANDING ACCOUNTING: FEATURING THE LITTLE GUYS

Located just south of Chicago, The Little Guys Home Electronics specializes in selling and installing home theatre equipment. In the days of superstores, independent retailers such as The Little Guys are increasingly rare. Yet The Little Guys not only survives, but thrives despite the presence of a Best Buy less than a mile away. Buying wisely and keeping an eye on the bottom line are two of the keys to the success of The Little Guys.

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

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COMPUTERS IN ACCOUNTING: A LIVELY INTRODUCTION

Dave Nellist presents a lively explanation of accounting systems and what they do.

Bill Brookman Productions is a small street-theatre company. They use Sage software for their accounts. The basic elements of sales, purchase and nominal ledgers are explained, including invoicing.

The film also looks at the accounting systems at Clinton Cards and the huge Arcadia Group, owners of several big high street retail chains.

Big as they are, the same principles apply to these firms just as much as to small businesses. The film also includes a brief history of accounting systems, and explanation of double-entry book-keeping and the important role of accounting systems in providing management information.


DVD / 2002 / () / 29 minutes

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SDS 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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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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BUSINESS BASICS: ACCOUNTING EQUATIONS

A clear understanding of the accounting equation provides a solid foundation for your students' business studies. This program teaches students about balance sheets, general ledgers, assets, liabilities, equities and more.

DVD / 2001 / (Grade 9 or above) / 30 minutes

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BASIC ACCOUNTING PRINCIPLES

In this Microsoft PowerPoint® presentation, students will gain an understanding of the basic accounting principles associated with business. Students are provided with an arsenal of information concerning accounting, including the generally accepted accounting principles and basic terms and concepts. Students will also gain an understanding of how accounting fits into the business cycle.

CD-ROM (Win, PowerPoint Presentation (69 slides)) / / () /

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