acct2301 at UT Arlington
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 88 videos, which means you get 892 minutes of accounting (lucky you)
  • There are 74 practice problems right now, and I'm always adding more.
  • Those problems & videos cover all 12 chapters of Acct 2301.
  • You can email me anytime at [email protected].

The Whole Class All of the Videos

    Chapter 1
    Debits, Credits, and the Accounting Equation

  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. 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 2
    Journals, Ledgers, T-Accounts, and Normal Balances

  10. T-Accounts

    3:15
  11. Debits and Credits

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

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

    11:53
  14. Normal Balance Shortcut: Double Entry

    11:51
  15. Normal Balance Shortcut: DEAD Mnemonic

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

    14:00
  17. 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

    Chapter 3
    The Financial Statements

  18. Current Assets

    9:57
  19. Non-Current Assets

    10:25
  20. Current Liabilities

    6:24
  21. Non-Current Liabilites

    2:00
  22. The Classified Balance Sheet

    4:48
  23. Cash vs. Accrual Accounting

    7:21
  24. Expense Recognition

    8:07
  25. Accruals and Deferrals

    15:07
  26. What is an Adjusting Entry?

    4:11
  27. Adjusting Entry: Supplies

    1:54
  28. Adjusting Entry: Wages

    4:52
  29. Adjusting Entry: Unearned Revenue

    2:11
  30. Adjusting Entry: Interest

    2:03
  31. Contra-accounts

    4:40
  32. Depreciation

    7:10
  33. The Closing Process

    10:37
  34. Got an A in this course thanks to your videos! 10/10 would recommend to next classes to get the membership. Definitely worth it. Thanks Aaron.
    — Juan, Fall 2016

    Chapter 4
    Accounting FOr Merchandising Operations

  35. COGS and Inventory

    2:57
  36. Net Sales

    10:03
  37. Perpetual vs Periodic

    7:10
  38. Transportation In

    8:41
  39. COGS

    6:18
  40. Drawbacks to Periodic

    6:07
  41. Estimating with Gross Profit

    7:23
  42. 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

    Chapter 5
    Inventories and Cost of Sales

  43. FOB Shipping?

    8:51
  44. Specific Identification

    2:17
  45. Weighted Average

    4:21
  46. FIFO and LIFO

    20:17
  47. 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 6
    Cash and Bank Reconciliations

  48. Cash and Cash Equivalents

    7:52
  49. Bank Reconciliations: What and Why

    9:38
  50. Bank Reconciliations: How

    20:57
  51. Debit and Credit Memos

    5:21
  52. Fixing Mistakes in Bank Recs

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

    Chapter 7
    Accounts Receivable and Bad Debts

  54. A/R and Bad Debts Introduction

    7:09
  55. Direct Method

    4:15
  56. The Allowance Method

    8:56
  57. Income Statement vs Balance Sheet Methods

    13:14
  58. Net Credit Sales

    5:20
  59. Write Offs and Reinstatements

    8:26
  60. Notes Receivable

    11:27
  61. Completely changed the way I understood Accounting. These videos got me through the class!
    — Nathan, Spring 2016

    Chapter 8
    Long Term Assets and Depreciation

  62. Acquisition Cost of Assets

    13:23
  63. Lump Sum Purchases

    6:01
  64. What is Depreciation?

    11:23
  65. Straight Line Depreciation

    4:33
  66. Double Declining Balance

    13:58
  67. Units of Production

    3:43
  68. Partial Year Depreciation

    5:50
  69. Capital vs. Revenue Expenditures

    10:42
  70. 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

    Chapter 9
    Current Liabilities, Contingencies, and the Time Value of Money

  71. Interest Bearing Notes

    8:26
  72. Non-interest Bearing Notes

    6:16
  73. Contingencies

    5:58
  74. The videos were clear and easy to understand and the breakdown into short simple videos was nice. That way you weren't having to watch an hour long lecture when all you needed was 5 minutes of information.
    — Kyle, Spring 2016

    Chapter 10
    Bonds, Bonds, and Bonds

  75. Intro to Bonds

    10:04
  76. Discounts and Premiums

    7:34
  77. Selling at a Discount

    7:15
  78. Selling for a Premium

    8:11
  79. Amortization

    21:42
  80. Borrowing Cost

    6:33
  81. Interacting with Market Rates

    5:30
  82. Retiring Bonds

    9:54
  83. 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
    Shareholder's Equity

  84. Shareholder's Equity

    5:12
  85. Stock Classifications

    4:19
  86. Issuance of Stock

    6:37
  87. Treasury Stock

    11:11
  88. Cash Dividends

    9:58
  89. The Effect of Cash Dividends

    6:08
  90. Stock Dividends

    13:48
  91. Your site was the reason I got an A. This was the most helpful website, and your videos were extremely clear. I am so thankful it was recommended to me and I recommend it to anyone who really wants to understand and do well in the course.
    — Kaitlyn C., Fall 2019

    Chapter 12
    Cash Flows

  92. Cash Flow Overview

    6:02
  93. Operating Cash Flows

    18:41
  94. Indirect Method

    14:26
  95. Investing Cash Flows

    5:14
  96. Financing Cash Flows

    3:17
  97. Depreciation in Cash Flows

    5:50
  98. PPE for Cash Flows

    2:39
  99. Bringing it All Together

    13:57
  100. These videos alone helped me get a B in accounting this semester. I didn't go to class at all. Thanks so much!
    — Natalia, Spring 2016