acc311 at The University of Texas
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 94 videos, which means you get 923 minutes of accounting (lucky you)
  • There are 75 practice problems right now, and I'm always adding more.
  • Those problems & videos cover all 11 chapters of Acc 311.
  • 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. 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

    Chapter 2
    The Balance Sheet

  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. T-Accounts

    3:15
  17. Debits and Credits

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

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

    11:53
  20. Normal Balance Shortcut: Double Entry

    11:51
  21. Normal Balance Shortcut: DEAD Mnemonic

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

    14:00
  23. Thank you for creating and providing these resources! It was very helpful and taught concepts in an engaging and simple manner.
    — Joseph Y., Fall 2019

    Chapter 3
    The Income Statement

  24. The Multistep Income Statement

    12:44
  25. Gross Profit vs Net Profit

    6:15
  26. Profit Margin

    3:22
  27. Cash vs. Accrual Accounting

    7:21
  28. Expense Recognition

    8:07
  29. I could not have finished this course without your help. I really appreciate how concise you are with your words and how you take the time to create clear visuals when explaining concepts.
    — Emma, Fall 2016

    Chapter 4
    Adjustments and Financial Statements

  30. Accruals and Deferrals

    15:07
  31. What is an Adjusting Entry?

    4:11
  32. Adjusting Entry: Supplies

    1:54
  33. Adjusting Entry: Wages

    4:52
  34. Adjusting Entry: Unearned Revenue

    2:11
  35. Adjusting Entry: Interest

    2:03
  36. Contra-accounts

    4:40
  37. Depreciation

    7:10
  38. The Closing Process

    10:37
  39. I can learn a lot from your videos and they are easy to understand. I have a better understanding after watching your videos which also helped me get a better result for my previous semester.
    — Olivia, Fall 2017

    Chapter 12
    Cash Flows

  40. Cash Flow Overview

    6:02
  41. Operating Cash Flows

    18:41
  42. Indirect Method

    14:26
  43. Investing Cash Flows

    5:14
  44. Financing Cash Flows

    3:17
  45. Depreciation in Cash Flows

    5:50
  46. PPE for Cash Flows

    2:39
  47. Bringing it All Together

    13:57
  48. 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

    Chapter 6
    Accounts Receivable and Bad Debts

  49. A/R and Bad Debts Introduction

    7:09
  50. Direct Method

    4:15
  51. The Allowance Method

    8:56
  52. Income Statement vs Balance Sheet Methods

    13:14
  53. Net Credit Sales

    5:20
  54. Write Offs and Reinstatements

    8:26
  55. It really is a great resource, and you're an excellent accounting instructor.
    — Scott, Spring 2018

    Chapter 7
    All About Inventory

  56. COGS and Inventory

    2:57
  57. Net Sales

    10:03
  58. Perpetual vs Periodic

    7:10
  59. FOB Shipping?

    8:51
  60. Transportation In

    8:41
  61. COGS

    6:18
  62. Drawbacks to Periodic

    6:07
  63. Specific Identification

    2:17
  64. Weighted Average

    4:21
  65. FIFO and LIFO

    20:17
  66. Estimating with Gross Profit

    7:23
  67. I would like to genuinely thank you because without you I wouldn't have passed the class.
    — Marcos-Anton, Spring 2019

    Chapter 8
    Assets

  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. I stopped going to class after the second test and pretty much just watched your chapter videos.
    — Ryan, Spring 2016

    Chapter 9
    Liabilities and the Time Value of Money

  77. Notes Receivable

    11:27
  78. Interest Bearing Notes

    8:26
  79. Non-interest Bearing Notes

    6:16
  80. Contingencies

    5:58
  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. Your site really saved my GPA and increased my understanding of accounting substantially.
    — Bailey, Fall 2016

    Chapter 10
    Bonds, Bonds, 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. Thank you for your website and great/clear teaching abilities!
    — Julie, Fall 2017

    Chapter 11
    Owner'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. 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