acct209 at Texas A&M
Hey, check it out, this is the first video of Chapter 1: The Accounting Equation. It's thrilling. You're going to love it!

Hello there, I'm Aaron. I designed and coded this site, recorded all these videos, and wrote all the practice problems. I got my Undergrad and Master's in Accounting and then went on to get my CPA License (exciting, right?). I worked at Ernst and Young for about a year but never really loved it, so I quit and became a programmer. I do love accounting though, and I love teaching it, which is why I made this site. Please feel free to reach out to me if you ever have any questions!

A couple of bits of info about the site:

  • I've recorded 96 videos, which means you get 936 minutes of accounting (lucky you)
  • There are 77 practice problems right now, and I'm always adding more.
  • Those problems & videos cover all 11 chapters of Acct 209.
  • You can email me anytime at [email protected].

The Whole Class All of the Videos

    Chapter 1
    Debits, Credits, and the Accounting Equation

  1. Image

    The Accounting Equation

    3:02
  2. Image

    Assets vs Liabilities

    5:32
  3. Image

    Shareholder's Equity

    5:26
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    The Balance Sheet

    5:52
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    The Statement of Retained Earnings

    5:51
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    Retained Earnings vs Shareholder's Equity

    6:41
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    The Income Statement

    6:19
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    The Statement of Cash Flows

    6:02
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    How the Statements Work Together

    9:02
  10. You definitely saved my grade in accounting, and you explained things very well.
    — Nicholas C., Fall 2019

    Chapter 2
    Recording Business Transactions

  11. Image

    T-Accounts

    3:15
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    Debits and Credits

    6:49
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    Determining Normal Balances For Assets & Liabilities

    10:04
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    Determining Normal Balance for Shareholder's Equity

    11:53
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    Normal Balance Shortcut: Double Entry

    11:51
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    Normal Balance Shortcut: DEAD Mnemonic

    2:36
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    The Journal, Ledger, Trial Balance

    14:00
  18. I just wanted to say thank you for all of the time you have put into this website! All of the videos and practice really helped me improve my accounting grade.
    — Sarah M., Fall 2019

    Chapter 3
    Adjustments for Financial Reporting

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    Cash vs. Accrual Accounting

    7:21
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    Expense Recognition

    8:07
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    Accruals and Deferrals

    15:07
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    What is an Adjusting Entry?

    4:11
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    Adjusting Entry: Supplies

    1:54
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    Adjusting Entry: Wages

    4:52
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    Adjusting Entry: Unearned Revenue

    2:11
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    Adjusting Entry: Interest

    2:03
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    Contra-accounts

    4:40
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    Depreciation

    7:10
  29. I was crying outside the classroom about my grade and a stranger walked up and told me to watch these videos.
    — Anonymous, Fall 2018

    Chapter 4
    Completing the Accounting Cycle

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    The Closing Process

    10:37
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    The Classified Balance Sheet

    4:48
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    Current Assets

    9:57
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    Non-Current Assets

    10:25
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    Current Liabilities

    6:24
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    Non-Current Liabilites

    2:00
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    Contributed Capital

    5:10
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    Ratios: Current Ratio

    4:00
  38. Honestly, if it weren't for your website, I would not have passed this class. I bombed the first two exams with 50s, but then after one of my friends told me about your website, I managed to bring my next exam score up to a 77. I did better than the class average of 68! Your videos are super clear and easy to follow. I appreciate how much effort you put into them.
    — Nadia Lynn, Fall 2018

    Chapters 5 & 6
    Measuring and Reporting Inventories

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    The Multistep Income Statement

    12:44
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    Gross Profit vs Net Profit

    6:15
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    Profit Margin

    3:22
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    Net Sales

    10:03
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    COGS and Inventory

    2:57
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    Perpetual vs Periodic

    7:10
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    FOB Shipping?

    8:51
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    Transportation In

    8:41
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    COGS

    6:18
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    Drawbacks to Periodic

    6:07
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    Specific Identification

    2:17
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    Weighted Average

    4:21
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    FIFO and LIFO

    20:17
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    Estimating with Gross Profit

    7:23
  53. You saved me in accounting and I made an A!
    — Liz, Fall 2016

    Chapter 8
    Receivables and Payables

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    A/R and Bad Debts Introduction

    7:09
  55. Image

    Direct Method

    4:15
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    The Allowance Method

    8:56
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    Income Statement vs Balance Sheet Methods

    13:14
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    Net Credit Sales

    5:20
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    Write Offs and Reinstatements

    8:26
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    Notes Receivable

    11:27
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    Interest Bearing Notes

    8:26
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    Non-interest Bearing Notes

    6:16
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    Contingencies

    5:58
  64. Thank you so much for your website and for the time and effort that you put into it. It has been a huge help.
    — Josh, Spring 2018

    Chapter 9
    Long Term Assets and Depreciation

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    Acquisition Cost of Assets

    13:23
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    Lump Sum Purchases

    6:01
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    What is Depreciation?

    11:23
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    Straight Line Depreciation

    4:33
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    Double Declining Balance

    13:58
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    Units of Production

    3:43
  71. Image

    Partial Year Depreciation

    5:50
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    Capital vs. Revenue Expenditures

    10:42
  73. Just wanted to say thank you for creating this tutoring page. It is extremely useful and it has helped me so much. You are amazing.
    — Nicold, Fall 2019

    Time Value of Money
    The Time Value of Money

  74. Image

    What is Present Value

    8:15
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    Simple vs Compound

    14:41
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    PV of a Lump Sum

    4:39
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    PV of a Lump Sum

    6:09
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    Ordinary Annuity

    7:16
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    Purchasing with an Annuity

    4:31
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    Finding the Payment

    6:07
  81. Thank you so much for the videos you put together. They are a tremendous help and I really appreciate all that you do!
    — Conner, Fall 2015

    Chapter 10
    Long Term Financing (Bonds)

  82. Image

    Intro to Bonds

    10:04
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    Discounts and Premiums

    7:34
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    Selling at a Discount

    7:15
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    Selling for a Premium

    8:11
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    Amortization

    21:42
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    Borrowing Cost

    6:33
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    Interacting with Market Rates

    5:30
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    Retiring Bonds

    9:54
  90. This website was amazing. I was SO lost in lecture but these videos really helped me piece everything together. I tried outside tutoring but it didn't work. THIS is what you need to ensure you are understanding ALL material.
    — Valeria, Fall 2019

    Chapter 11
    Stockholder's Equity

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    Shareholder's Equity

    5:12
  92. Image

    Stock Classifications

    4:19
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    Issuance of Stock

    6:37
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    Treasury Stock

    11:11
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    Cash Dividends

    9:58
  96. Image

    The Effect of Cash Dividends

    6:08
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    Stock Dividends

    13:48
  98. I cannot even tell you how helpful your videos were to me when learning this material. I just got my grade back on my first test and I got an A. I don't think my grade would have been that high without your videos.
    — Sean, Fall 2015

    Chapter 12
    Cash Flows

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    Cash Flow Overview

    6:02
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    Operating Cash Flows

    18:41
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    Indirect Method

    14:26
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    Investing Cash Flows

    5:14
  103. Image

    Financing Cash Flows

    3:17
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    Depreciation in Cash Flows

    5:50
  105. Image

    PPE for Cash Flows

    2:39
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    Bringing it All Together

    13:57
  107. I learn ten times better off of videos like yours.
    — Giancarlo, Spring 2019