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			<video:description><![CDATA[T-Acounts are the 30,000 ft. view of your accounts. They help you quickly glance at an account and see what is going on inside of it.]]></video:description>
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			<video:title><![CDATA[Debits and Credits - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[Debits and Credits are the words of accounting. You must understand debits and credits if you want to be able to pass this class.]]></video:description>
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			<video:title><![CDATA[Determining Normal Balances For Assets &amp; Liabilities - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[A "normal" balance just means what side of the account the increases go on. Here we're going to determine normal for Assets and Liabilities.]]></video:description>
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			<video:title><![CDATA[Determining Normal Balance for Shareholder's Equity - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[Shareholder's Equity has a normal balance, just like every other account. It's pretty simple to determine, not unlike Assets and Liabilities.]]></video:description>
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			<video:title><![CDATA[Normal Balance Shortcut: Double Entry - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[I told you that understanding normal balances is super important, so we're not done yet. This shortcut has to do with Double Entry Accounting. Excited? You probably should be.]]></video:description>
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			<video:title><![CDATA[Normal Balance Shortcut: DEAD Mnemonic  - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[You'll be DEAD if you forget this. Forgive my cheesiness. ]]></video:description>
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			<video:description><![CDATA[The Journal, Ledger, and Trial Balance are how we keep track of what is going on day-to-day in our business.]]></video:description>
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			<video:title><![CDATA[Net Sales - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[There are a couple of things that can be taken out of sales to get us down to "Net Sales". You'll need to pay close attention, because these exact same things will apply to purchases too.]]></video:description>
			<video:content_loc>http://acct2301.com/v/41</video:content_loc>
			<video:duration>603</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2301 - Chapter 4">http://acct2301.com/chapters/4</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2301.com/chapters/4/videos/perpetual-vs-periodic</loc>
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		<lastmod>2017-01-15T20:05:14+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540385205_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Perpetual vs Periodic - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[The two methods of inventory tracking. And, surprise, we're going to talk some more about words.]]></video:description>
			<video:content_loc>http://acct2301.com/v/46</video:content_loc>
			<video:duration>430</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2301 - Chapter 4">http://acct2301.com/chapters/4</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2301.com/chapters/4/videos/transportation-in</loc>
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		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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			<video:title><![CDATA[Transportation In - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[Transportation in matters, but transportation out never really gets talked about. What's the deal with that?]]></video:description>
			<video:content_loc>http://acct2301.com/v/47</video:content_loc>
			<video:duration>521</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2301 - Chapter 4">http://acct2301.com/chapters/4</video:gallery_loc>
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  <url>
    <loc>http://acct2301.com/chapters/4/videos/cogs</loc>
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		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540384378_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[COGS - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[How can we figure out COGS under the periodic inventory system? By making up a formula, of course.]]></video:description>
			<video:content_loc>http://acct2301.com/v/49</video:content_loc>
			<video:duration>378</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2301 - Chapter 4">http://acct2301.com/chapters/4</video:gallery_loc>
		</video:video>
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  <url>
    <loc>http://acct2301.com/chapters/4/videos/drawbacks-periodic-inventory</loc>
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			<video:title><![CDATA[Drawbacks to Periodic - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[The Periodic inventory has a couple of drawbacks, which we will discuss here.]]></video:description>
			<video:content_loc>http://acct2301.com/v/44</video:content_loc>
			<video:duration>367</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2301 - Chapter 4">http://acct2301.com/chapters/4</video:gallery_loc>
		</video:video>
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  <url>
    <loc>http://acct2301.com/chapters/4/videos/gross-profit</loc>
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			<video:title><![CDATA[Estimating with Gross Profit - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[The Gross Profit Method is a way to estimate what our Cost of Goods Sold is, without having to do a physical inventory count.]]></video:description>
			<video:content_loc>http://acct2301.com/v/48</video:content_loc>
			<video:duration>443</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2301 - Chapter 4">http://acct2301.com/chapters/4</video:gallery_loc>
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  <url>
    <loc>http://acct2301.com/chapters/4</loc>
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  </url>
  <url>
    <loc>http://acct2301.com/chapters/5/problems/consignment-inventory</loc>
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		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2301.com/chapters/5/problems/fob-destination</loc>
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		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2301.com/chapters/5/problems/inventory-set-aside</loc>
		<priority>0.5</priority>
		<lastmod>2016-08-16T19:43:53+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2301.com/chapters/5/problems/assets-and-fob-shipping</loc>
		<priority>0.5</priority>
		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2301.com/chapters/5/problems/fob-shipping-2</loc>
		<priority>0.5</priority>
		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2301.com/chapters/5/problems/inventory-costing</loc>
		<priority>0.5</priority>
		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2301.com/chapters/5/videos/fob-shipping</loc>
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		<lastmod>2017-01-15T20:05:14+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540397739_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[FOB Shipping? - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[What in the world does FOB mean? I'm not really sure, but that's ok, you wont miss any FOB questions if you can draw a line.]]></video:description>
			<video:content_loc>http://acct2301.com/v/42</video:content_loc>
			<video:duration>531</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2301 - Chapter 5">http://acct2301.com/chapters/5</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2301.com/chapters/5/videos/specific-identification</loc>
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		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540382241_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Specific Identification - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[Of the inventory costing methods, specific identification is by far the easiest, and the least used.]]></video:description>
			<video:content_loc>http://acct2301.com/v/52</video:content_loc>
			<video:duration>137</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2301 - Chapter 5">http://acct2301.com/chapters/5</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2301.com/chapters/5/videos/weighted-average-inventory</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540383780_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Weighted Average - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[Weighted average is another inventory costing method that applies a single average cost to all the units. ]]></video:description>
			<video:content_loc>http://acct2301.com/v/50</video:content_loc>
			<video:duration>261</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2301 - Chapter 5">http://acct2301.com/chapters/5</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2301.com/chapters/5/videos/fifo-lifo</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540387104_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[FIFO and LIFO - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[FIFO and LIFO are the two most commonly used inventory costing methods. And they are also the only accounting terms that most people remember years later.]]></video:description>
			<video:content_loc>http://acct2301.com/v/43</video:content_loc>
			<video:duration>1217</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2301 - Chapter 5">http://acct2301.com/chapters/5</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2301.com/chapters/5</loc>
		<priority>0.5</priority>
		<lastmod>2025-04-03T23:29:50+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2301.com/chapters/6/problems/categorizing-cash-and-cash-equivalents</loc>
		<priority>0.5</priority>
		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2301.com/chapters/6/problems/bank-reconciliation</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:25+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2301.com/chapters/6/videos/cash-cash-equivalents</loc>
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		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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			<video:title><![CDATA[Cash and Cash Equivalents - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[Cash and Cash Equivalents are relatively straightforward, you just need to remember to look out for the original maturity dates.]]></video:description>
			<video:content_loc>http://acct2301.com/v/53</video:content_loc>
			<video:duration>472</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2301 - Chapter 6">http://acct2301.com/chapters/6</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2301.com/chapters/6/videos/what-is-a-bank-reconciliation</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540385233_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Bank Reconciliations: What and Why - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[Bank Reconciliations make little to no sense before you understand what they are and why they are necessary. Once you understand the meta-principles of Bank Recs, they become quite easy.]]></video:description>
			<video:content_loc>http://acct2301.com/v/45</video:content_loc>
			<video:duration>578</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2301 - Chapter 6">http://acct2301.com/chapters/6</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2301.com/chapters/6/videos/how-to-do-a-bank-reconciliation</loc>
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		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540399224_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Bank Reconciliations: How - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[Once you've examed the "what" and "why" of Bank Recs, the last thing to figure out is the how. But once you know "what" and "why", "how" becomes a piece of cake.]]></video:description>
			<video:content_loc>http://acct2301.com/v/40</video:content_loc>
			<video:duration>1257</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2301 - Chapter 6">http://acct2301.com/chapters/6</video:gallery_loc>
		</video:video>
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  <url>
    <loc>http://acct2301.com/chapters/6/videos/debit-memos</loc>
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			<video:title><![CDATA[Debit and Credit Memos - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[On a bank reconciliation, you may see a "debit memo" or a "credit memo". These are usually straightforward, but we'll look at how to remember them if they aren't.]]></video:description>
			<video:content_loc>http://acct2301.com/v/54</video:content_loc>
			<video:duration>321</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2301 - Chapter 6">http://acct2301.com/chapters/6</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2301.com/chapters/6/videos/mistakes</loc>
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		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540458307_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Fixing Mistakes in Bank Recs - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[If you get to the bottom of a Bank Reconciliation and your numbers don't balance, it's ok. Odds are you just missed one thing, and that thing will be easy to find.]]></video:description>
			<video:content_loc>http://acct2301.com/v/55</video:content_loc>
			<video:duration>512</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2301 - Chapter 6">http://acct2301.com/chapters/6</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2301.com/chapters/6</loc>
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  </url>
  <url>
    <loc>http://acct2301.com/chapters/7/problems/bad-debt-expense-effect</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:26+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2301.com/chapters/7/problems/calculating-bad-debts</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:25+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2301.com/chapters/7/problems/the-effect-of-uncollectible-accounts</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:26+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2301.com/chapters/7/problems/using-the-balance-sheet-method</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:25+00:00</lastmod>
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  </url>
  <url>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540458118_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[A/R and Bad Debts Introduction - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[An introduction to Accounts Receivable and Bad Debts, and why we have to recognize bad debts.]]></video:description>
			<video:content_loc>http://acct2301.com/v/56</video:content_loc>
			<video:duration>429</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2301 - Chapter 7">http://acct2301.com/chapters/7</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2301.com/chapters/7/videos/direct-writeoffs</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540570593_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Direct Method - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[The Direct Method of accounting for bad debts is not used very often, and is super easy. We won't spend too much time here.]]></video:description>
			<video:content_loc>http://acct2301.com/v/58</video:content_loc>
			<video:duration>255</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2301 - Chapter 7">http://acct2301.com/chapters/7</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2301.com/chapters/7/videos/allowance</loc>
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			<video:title><![CDATA[The Allowance Method - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[The Allowance Method is where we spend most of our time when accounting for bad debts. Under the allowance method, we have two more methods: The Income Statement Method and the Balance Sheet Method. Here, we simply introduce the allowance method.]]></video:description>
			<video:content_loc>http://acct2301.com/v/57</video:content_loc>
			<video:duration>536</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2301 - Chapter 7">http://acct2301.com/chapters/7</video:gallery_loc>
		</video:video>
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			<video:description><![CDATA[Under tha Allowance Method of accounting for bad debts, we have two ways of coming up with our estimates: The Income Statement method and the Balance Sheet method. In this video, I'll show you how to remember which is which.]]></video:description>
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			<video:description><![CDATA[Notes Receivable seem a little out of place in this chapter, but they are pretty easy, so we'll tackle them quickly.]]></video:description>
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			<video:title><![CDATA[Acquisition Cost of Assets - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[What things do you get to count as the "cost" of an asset? Well, it depends.]]></video:description>
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			<video:title><![CDATA[Lump Sum Purchases - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[When you buy a group of assets all at once, you need to split up the purchase price in a reasonable way. I'll show you what is reasonable.]]></video:description>
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			<video:title><![CDATA[What is Depreciation? - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[Before we talk about how to calculate depreciation, we're going to talk about what it actually is and why we have to depreciate things.]]></video:description>
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			<video:title><![CDATA[Straight Line Depreciation - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[Get excited, because straight line depreciation is super easy.]]></video:description>
			<video:content_loc>http://acct2301.com/v/66</video:content_loc>
			<video:duration>273</video:duration>
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			<video:title><![CDATA[Double Declining Balance - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[Double declining balance is not as easy as straight line, but it's not terrible. There is one thing that you have to look out for, and I'll tell you what it is.]]></video:description>
			<video:content_loc>http://acct2301.com/v/64</video:content_loc>
			<video:duration>838</video:duration>
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			<video:title><![CDATA[Units of Production - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[Units of production is as easy as straight line, but instead of using "years", we're going to use "units".]]></video:description>
			<video:content_loc>http://acct2301.com/v/68</video:content_loc>
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			<video:title><![CDATA[Partial Year Depreciation - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[If you buy an asset in the middle of the year, you have to adjust your depreciation calculations to account for that.]]></video:description>
			<video:content_loc>http://acct2301.com/v/67</video:content_loc>
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			<video:title><![CDATA[Capital vs. Revenue Expenditures - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[Some assets are going to require more money to be spent on them. If you have an asset that requires some sort of additional outlay, you can either capitalize or expense that amount of money. If you do capitalize it, you must also depreciate it, which leads to a change in depreciation.]]></video:description>
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			<video:title><![CDATA[Interest Bearing Notes - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[When you borrow money, you don't get it for free. Here, we're going to calculate the interest on an interest bearing loan.]]></video:description>
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			<video:title><![CDATA[Non-interest Bearing Notes - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA["Non-interest bearing" is kind of a misnomer. You may not have to pay interest, but yo don't get all the cash up front, so it ends up being an interest expense anyway!]]></video:description>
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			<video:title><![CDATA[Contingencies - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[A contingent liability is based on something else. You may or may not have to pay this sort of liability.]]></video:description>
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			<video:title><![CDATA[Intro to Bonds - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[This video serves as an introduction and overview as to what bonds are, before we dive in to the good stuff.]]></video:description>
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			<video:title><![CDATA[Discounts and Premiums - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[Bonds can either be sold for their face value, at a discount, or for a premium. There are two factors that will determine which one it will be: the coupon rate and the market rate.]]></video:description>
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			<video:title><![CDATA[Selling at a Discount - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[When a bond's coupon rate is less than the market rate, that bond will sell at a discount. We'll figure out how to price a bond in that situation.]]></video:description>
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			<video:description><![CDATA[When a bond's coupon rate is higher than the market rate, that bond is going to sell for a premium. We'll calculate that premium in this video.]]></video:description>
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			<video:description><![CDATA[As a bond approaches maturity, its carrying value approaches its face value through a process called amortization. We're going to do two amortization tables so you can see how easy they are.]]></video:description>
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		<lastmod>2016-11-29T04:21:31+00:00</lastmod>
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			<video:title><![CDATA[Shareholder's Equity - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[A high-level overview of what Shareholder's Equity is, and what makes up Contributed Capital.]]></video:description>
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			<video:title><![CDATA[Stock Classifications - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[Authorized, Issued, Outstanding, and Treasury shares are all classifications of stock, and you'll need to know what each of them are.]]></video:description>
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			<video:family_friendly>yes</video:family_friendly>
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			<video:description><![CDATA[When a company issues stock, part of the price of the stock has to go to par value, and the other part goes to and "additional" account called APIC.]]></video:description>
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			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
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			<video:title><![CDATA[Treasury Stock - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[Treasury stock is stock that the company has, for whatever reason, decided to repurchase. We account for treasury stock a little differently, in that there is no par value for it. We do, however, still have an APIC account. How's that work?]]></video:description>
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			<video:duration>671</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
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			<video:title><![CDATA[Cash Dividends - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[A company can pay a cash dividend to its shareholders, in which they distribute a certain amount of moeny per share. There are three distinct dates that you have to remember when it comes to cash dividends: Declaration, Date of Record, and Date of Payment.]]></video:description>
			<video:content_loc>http://acct2301.com/v/92</video:content_loc>
			<video:duration>598</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
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			<video:title><![CDATA[The Effect of Cash Dividends - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[Here we take a look at what effect declaring and paying cash dividends has on the Balance Sheet, and when those effects take place.]]></video:description>
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			<video:duration>368</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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			<video:title><![CDATA[Stock Dividends - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[Stock dividends are basically a combination of cash dividends and stock issuance. There are two categories of stock dividends: small and large. The dividend amount is different depedning on whether it's a small or large dividend.]]></video:description>
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			<video:title><![CDATA[Cash Flow Overview - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[Note: This is a repeat of the Chapter 1 Cash Flows video.&lt;br /&gt;
&lt;br /&gt;
The Statement of Cash Flows is broken up into a few differenct sections, but it's basically just a statement describing how our cash position changed over the year.]]></video:description>
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			<video:title><![CDATA[Operating Cash Flows - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[The operating section of the statement of cash flows.]]></video:description>
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			<video:title><![CDATA[Indirect Method - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[The indirect method for the operations section of the statement of cash flows.]]></video:description>
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			<video:title><![CDATA[Investing Cash Flows - Acct 2301, UT Arlington]]></video:title>
			<video:description><![CDATA[The investing section of the statement of cash flows.]]></video:description>
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