BUS–A 201 at Indiana University--Bloomington
Hey, check it out, this is the first video of Topic 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 101 videos, which means you get 985 minutes of accounting (lucky you)
  • There are 79 practice problems right now, and I'm always adding more.
  • Those problems & videos cover every topic of BUS–A 201.
  • You can email me anytime at [email protected].

The Whole Class All of the Videos

    Topic 1
    Introduction to Financial Accounting

  1. The Accounting Equation

    3:02
  2. Assets vs Liabilities

    5:32
  3. Shareholder's Equity

    5:26
  4. The Balance Sheet

    5:52
  5. The Statement of Retained Earnings

    5:51
  6. The Income Statement

    6:19
  7. The Statement of Cash Flows

    6:02
  8. How the Statements Work Together

    9:02
  9. 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

    Topic 2
    The Financial Statements

  10. Current Assets

    9:57
  11. Non-Current Assets

    10:25
  12. Current Liabilities

    6:24
  13. Non-Current Liabilites

    2:00
  14. Contributed Capital

    5:10
  15. The Classified Balance Sheet

    4:48
  16. The Multistep Income Statement

    12:44
  17. Retained Earnings vs Shareholder's Equity

    6:41
  18. Ratios: Working Capital

    2:29
  19. Ratios: Current Ratio

    4:00
  20. Gross Profit vs Net Profit

    6:15
  21. Profit Margin

    3:22
  22. I stopped going to class when I found out about your website. You offered a clearer way of communicating accounting and I appreciate that.
    — Colton, Fall 2018

    Topic 3
    Journals, Ledgers, T-Accounts, and Normal Balances

  23. T-Accounts

    3:15
  24. Debits and Credits

    6:49
  25. Determining Normal Balances For Assets & Liabilities

    10:04
  26. Determining Normal Balance for Shareholder's Equity

    11:53
  27. Normal Balance Shortcut: Double Entry

    11:51
  28. Normal Balance Shortcut: DEAD Mnemonic

    2:36
  29. The Journal, Ledger, Trial Balance

    14:00
  30. 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

    Topic 4
    Accrual Accounting and Adjusting Entries

  31. Cash vs. Accrual Accounting

    7:21
  32. Expense Recognition

    8:07
  33. Accruals and Deferrals

    15:07
  34. What is an Adjusting Entry?

    4:11
  35. Adjusting Entry: Supplies

    1:54
  36. Adjusting Entry: Wages

    4:52
  37. Adjusting Entry: Unearned Revenue

    2:11
  38. Adjusting Entry: Interest

    2:03
  39. Contra-accounts

    4:40
  40. Depreciation

    7:10
  41. The Closing Process

    10:37
  42. I’ll be happy to spread the word about your site. There’s no way I could have any clue what is going on in this class without it.
    — Brandon, Spring 2019

    Topic 5
    Inventory

  43. COGS and Inventory

    2:57
  44. Net Sales

    10:03
  45. Perpetual vs Periodic

    7:10
  46. FOB Shipping?

    8:51
  47. Transportation In

    8:41
  48. COGS

    6:18
  49. Drawbacks to Periodic

    6:07
  50. Specific Identification

    2:17
  51. Weighted Average

    4:21
  52. FIFO and LIFO

    20:17
  53. Estimating with Gross Profit

    7:23
  54. Did not go to class at all for the last exam, learned everything from your videos. Thank you!
    — Jimmy, Spring 2016

    Topic 6
    Cash and Bank Reconciliations

  55. Cash and Cash Equivalents

    7:52
  56. Bank Reconciliations: What and Why

    9:38
  57. Bank Reconciliations: How

    20:57
  58. Debit and Credit Memos

    5:21
  59. Fixing Mistakes in Bank Recs

    8:32
  60. You are awesome, and I so wish I would have found you at the beginning of the semester
    — Katie K., Spring 2016

    Topic 7
    Accounts Receivable

  61. A/R and Bad Debts Introduction

    7:09
  62. Direct Method

    4:15
  63. The Allowance Method

    8:56
  64. Income Statement vs Balance Sheet Methods

    13:14
  65. Net Credit Sales

    5:20
  66. Write Offs and Reinstatements

    8:26
  67. You definitely saved my grade in accounting, and you explained things very well.
    — Nicholas C., Fall 2019

    Topic 8
    Fixed Assets and Depreciation

  68. Acquisition Cost of Assets

    13:23
  69. Lump Sum Purchases

    6:01
  70. What is Depreciation?

    11:23
  71. Straight Line Depreciation

    4:33
  72. Double Declining Balance

    13:58
  73. Units of Production

    3:43
  74. Partial Year Depreciation

    5:50
  75. Capital vs. Revenue Expenditures

    10:42
  76. 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

    Topic 9
    Liabilities

  77. Interest Bearing Notes

    8:26
  78. Non-interest Bearing Notes

    6:16
  79. Contingencies

    5:58
  80. 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

    Topic 10
    The Time Value of Money

  81. What is Present Value

    8:15
  82. Simple vs Compound

    14:41
  83. PV of a Lump Sum

    4:39
  84. PV of a Lump Sum

    6:09
  85. Ordinary Annuity

    7:16
  86. Purchasing with an Annuity

    4:31
  87. Finding the Payment

    6:07
  88. So far, your content is looking to be fantastic for strengthening my understanding of accounting concepts. Your video of perpetual and periodic inventory was very helpful.
    — Eric, Fall 2017

    Topic 11
    Bonds

  89. Intro to Bonds

    10:04
  90. Discounts and Premiums

    7:34
  91. Selling at a Discount

    7:15
  92. Selling for a Premium

    8:11
  93. Amortization

    21:42
  94. Borrowing Cost

    6:33
  95. Interacting with Market Rates

    5:30
  96. Retiring Bonds

    9:54
  97. It definitely helped me make sense of the last couple chapters before the final when things in class started going over my head. I like that you use visuals and diagrams as well as going through examples. The visual for the breakdown of authorized stock is an example of one I found extremely helpful.
    — Caitlin, Spring 2016

    Topic 12
    Shareholder's Equity

  98. Shareholder's Equity

    5:12
  99. Stock Classifications

    4:19
  100. Issuance of Stock

    6:37
  101. Treasury Stock

    11:11
  102. Cash Dividends

    9:58
  103. The Effect of Cash Dividends

    6:08
  104. Stock Dividends

    13:48
  105. Your website led me to what will hopefully (final grades haven't been posted) be an A in accounting. I told everyone I know taking the class next semester to not waste their money on the tutoring services and to go to your site.
    — Monte, Spring 2016

    Topic 13
    Cash Flows

  106. Cash Flow Overview

    6:02
  107. Operating Cash Flows

    18:41
  108. Indirect Method

    14:26
  109. Investing Cash Flows

    5:14
  110. Financing Cash Flows

    3:17
  111. Depreciation in Cash Flows

    5:50
  112. PPE for Cash Flows

    2:39
  113. Bringing it All Together

    13:57
  114. 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