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The Matching Concept and the Accounting Cycle [electronic resource]

Cambridge Educational (Firm)
Format
Video; Computer Resource; Online Video; Online
Summary
This program divides its time between the matching concept and the accounting cycle. First, the cash basis of accounting is compared to the accrual basis of accounting. Next, the five main types of entry adjustments are defined and illustrated. And then, with suitable fanfare, the accounting cycle is described in detail. Its eight steps include analyzing and journalizing transactions, posting transactions to the ledger, preparing the unadjusted trial balance, assembling and recording adjustments, preparing the financial statements, journalizing and posting adjusted entries, journalizing and posting closing entries, and preparing the post-closing trial balance. Taking care of business means handling finances both consistently and systematically, and this video shows students exactly how to do it.
Release Date
2005
Run Time
15 min.
Language
English
Notes
  • Encoded with permission for digital streaming by Films Media Group on May 12, 2005.
  • Films on Demand is distributed by Films Media Group for Films for the Humanities & Sciences, Cambridge Educational, Meridian Education, and Shopware.
Series
On the Money: The ABCs of Accounting
On the Money
Contents
  • The Matching Concept (2:48)
  • Account Adjustments (4:32)
  • Seven-Step Accounting Cycle (4:42)
Published
New York, N.Y. : Films Media Group, [2005], c2002.
Publisher no.
  • 29651s Films Media Group
  • 29653 Films Media Group
Access Restriction
Access requires authentication through Films on Demand.
Description
1 streaming video file (15 min.) : sd., col., digital.
Mode of access: Internet.
System requirements: FOD playback platform.
Technical Details
  • Access in Virgo Classic
  • Staff View

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    a| This program divides its time between the matching concept and the accounting cycle. First, the cash basis of accounting is compared to the accrual basis of accounting. Next, the five main types of entry adjustments are defined and illustrated. And then, with suitable fanfare, the accounting cycle is described in detail. Its eight steps include analyzing and journalizing transactions, posting transactions to the ledger, preparing the unadjusted trial balance, assembling and recording adjustments, preparing the financial statements, journalizing and posting adjusted entries, journalizing and posting closing entries, and preparing the post-closing trial balance. Taking care of business means handling finances both consistently and systematically, and this video shows students exactly how to do it.
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