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
  4. Image

    The Balance Sheet

    5:52
  5. Image

    The Statement of Retained Earnings

    5:51
  6. Image

    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. There are 6 practice problems in this chapter.
    Your website is so awesome!! Seriously you give a fresh perspective on all the topics talked about in class and the vocabulary you use is very easy to understand. The way you teach almost makes the material feel very easy to comprehend.
    — Kyle F., Fall 2019

    Chapter 2
    Recording Business Transactions

  10. 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
    17. There are 9 practice problems in this chapter.
    I didn’t find your site until second half of the semester last spring and wish that I had used it all along!
    — Hunt, Spring 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
    27. There are 15 practice problems in this chapter.
    It really is a great resource, and you're an excellent accounting instructor.
    — Scott, Spring 2018

    Chapter 4
    Completing the Accounting Cycle

  27. Image

    The Closing Process

    10:37
  28. Image

    The Classified Balance Sheet

    4:48
  29. Image

    Current Assets

    9:57
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    Non-Current Assets

    10:25
  31. Image

    Current Liabilities

    6:24
  32. Image

    Non-Current Liabilites

    2:00
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    Contributed Capital

    5:10
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    Ratios: Current Ratio

    4:00
    35. There are 7 practice problems in this chapter.
    As soon as I subscribed, my test grades went up at LEAST a letter grade. I only use your website and the book to study and I am about to take my final exam. I haven’t been able to come across video as helpful or as easy to follow as yours. It was beautifully simple and simply beautiful how you made it seem like a puzzle and that I should not be intimidated by financial accounting. Hopefully this final goes well, and I'm watching your videos right now to get a little review before hand.
    — Jeronimo, Summer 2018

    Chapters 5 & 6
    Measuring and Reporting Inventories

  35. Image

    The Multistep Income Statement

    12:44
  36. Image

    Gross Profit vs Net Profit

    6:15
  37. Image

    Profit Margin

    3:22
  38. Image

    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
  48. Image

    Estimating with Gross Profit

    7:23
    49. There are 9 practice problems in this chapter.
    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

    Chapter 8
    Receivables and Payables

  49. Image

    A/R and Bad Debts Introduction

    7:09
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    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
  56. Image

    Interest Bearing Notes

    8:26
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    Non-interest Bearing Notes

    6:16
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    Contingencies

    5:58
    59. There are 7 practice problems in this chapter.
    I slacked a bit this unit, didn’t read the book, just went to lectures and took notes, and did the required quizzes. I ended up having to cram over the last two days before the test and your site has been tremendously helpful with that.
    — Oakley, Fall 2017

    Chapter 9
    Long Term Assets and Depreciation

  59. Image

    Acquisition Cost of Assets

    13:23
  60. Image

    Lump Sum Purchases

    6:01
  61. Image

    What is Depreciation?

    11:23
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    Straight Line Depreciation

    4:33
  63. Image

    Double Declining Balance

    13:58
  64. Image

    Units of Production

    3:43
  65. Image

    Partial Year Depreciation

    5:50
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    Capital vs. Revenue Expenditures

    10:42
    67. There are 5 practice problems in this chapter.
    Your videos literally saved me. I ended up with a B, but let me tell you I was destined for a D before I discovered your website!
    — Mikey, Fall 2018

    Time Value of Money
    The Time Value of Money

  67. 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
    74. There are 1 practice problems in this chapter.
    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

    Chapter 10
    Long Term Financing (Bonds)

  74. 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
  80. Image

    Interacting with Market Rates

    5:30
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    Retiring Bonds

    9:54
    82. There are 5 practice problems in this chapter.
    Absolutely love your site. I found it super useful as a review during test weeks, and I can confidently say it helped me achieve an A in the course.
    — Jared H., Fall 2019

    Chapter 11
    Stockholder's Equity

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    Shareholder's Equity

    5:12
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    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
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    The Effect of Cash Dividends

    6:08
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    Stock Dividends

    13:48
    89. There are 6 practice problems in this chapter.
    You definitely saved my grade in accounting, and you explained things very well.
    — Nicholas C., Fall 2019

    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
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    Financing Cash Flows

    3:17
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    Depreciation in Cash Flows

    5:50
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    PPE for Cash Flows

    2:39
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    Bringing it All Together

    13:57
    97. There are 7 practice problems in this chapter.
    I never went to class and I only used your website for my accounting class! I want to thank you for making all of those helpful videos.
    — Austin H., Fall 2019