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. 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 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. 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
    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. 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

    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. You are awesome, and I so wish I would have found you at the beginning of the semester
    — Katie K., 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. 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 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. I learn ten times better off of videos like yours.
    — Giancarlo, Spring 2019

    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. 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 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. It really is a great resource, and you're an excellent accounting instructor.
    — Scott, Spring 2018

    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. This website helped me pass the class, which is a miracle. The videos were easier for me to understand than the textbook, my tutor, and my professor.
    — Claire, Fall 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. 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 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. 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 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. I wanna say thank you very much for doing the videos. I just got my grade and I made an A in accounting, and I must say I owe it to you and your videos.
    — Daniel, Spring 2016