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Content

Accounting


Accounting



CAREER Q&A: PROFESSIONAL ADVICE AND INSIGHT - ACCOUNTANTS AND AUDITORS

What is it like to be an accountant? In this Career Q&A video interview, Kelley Duval talks about her career path, what she does on the job, and the keys to success in the field. She also offers candid advice on breaking into the profession as well as insight into the industry's biggest challenges and how the field may change in the next ten years.

DVD (Closed Captioned) / 2016 / 13 minutes

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CAREER Q&A: PROFESSIONAL ADVICE AND INSIGHT - ACCOUNT MANAGER

What is it like to be an account manager? In this Career Q&A video interview, Laura McCarthy talks about her career path, what she does on the job, and the keys to success as an account manager in advertising and marketing. She also offers candid advice on breaking into the profession as well as insight into the industry's biggest challenges and how the field may change in the next ten years.

DVD (Closed Captioned) / 2015 / 9 minutes

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ACCOUNTING FUNDAMENTALS: ACCOUNTING BASICS AND DEFINITIONS

What do GAAP and OCBOA mean? What are revenues, expenses, assets, and liabilities? What are the stages of the accounting cycle? This video answers those questions and many others as it introduces viewers to the process of accounting as illustrated by a cupcake shop and a medical clinic. Sections include: Importance of Accurate Accounting, Basic Accounting Terms, Financial Reporting, Income Statements, Balance Sheets: Assets, Balance Sheets: Liabilities and Owner Equity, and Statements of Cash Flows.

DVD / 2014 / 30 minutes

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ACCOUNTING FUNDAMENTALS: MANAGING ASSETS AND PAYROLL

Assets and payroll are critical components of the accounting process and essential for any business to succeed. After watching this video, viewers will understand the managing of assets, which are resources owned by a company that help with its operations and can be converted to cash, and the managing of payroll-salaries, wages, bonuses and commissions, overtime pay, payroll taxes and costs, employer-paid benefits, and profit-sharing plans. Sections include: Tangible and Intangible Assets, Asset Accounts, Grouping Assets, Depreciation, Payroll Accounting, and The Matching Principle for Payroll Accounting. A graphic design firm and a software company serve as examples.

DVD / 2014 / 30 minutes

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ACCOUNTING FUNDAMENTALS: MANAGING INVENTORY

Inventory can include products that a company makes and sells, products that it purchases and resells, and products that it sells on consignment. Through this video, viewers will learn how companies manage their goods as illustrated by a consignment shop, a large grocery store, a hardware store, a construction company, a chemical plant, a jewelry store, a gas station, and a boutique clothing store. Sections include: Types of Inventory, Inventory Assessment and Systems, Costing Methods, Costing Methods in Action, Specific Identification Method of Inventory Costing, Conservatism and Inventory, and Inventory Adjustments and Estimates.

DVD / 2014 / 30 minutes

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ACCOUNTING FUNDAMENTALS: MATCHING CONCEPT AND ACCOUNTING CYCLE

All businesses understand that it's vital to keep accurate records and monitor them on a regular basis. After watching this video, viewers will have a grasp of the matching concept, which helps avoid misstated earnings for a period, and the accounting cycle, which helps identify errors and provide the data needed for income statements and balance sheets. Sections include: Cash Basis vs. Accrual Basis, The Matching Concept, The Accounting Cycle, and The Accounting Cycle Quick Review. A home-based online gift basket business, a software company, a car repair shop, and a hair salon serve as examples.

DVD / 2014 / 30 minutes

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ACCOUNTING & FINANCE CLIPS 1: ACCOUNTS, FORECASTING & BREAKEVEN

Four film clips explain and illustrate key topics in finance using a variety of case study examples.

CLIP 1: INTRODUCING ACCOUNTS (7 mins)
What do a company's accounts tell you? Why are they important? This is a simple guide to the profit and loss account (income statement) and balance sheet. Together these documents form the basis for a company's annual report. The balance sheet provides a snapshot of a firm's financial health - but what do we mean by financial health?

CLIP 2: WHAT IS ACCOUNTING? (7 mins)
Working capital is getting tight at Blakeway and Maynard wants to know what's going wrong. One reason: too many customers taking too long to pay up. Should they slow down on paying their suppliers or push their debtors to pay up quicker?

CLIP 3: FORECASTING IN BUSINESS (7 mins)
This clip explains the critical and tricky business of predicting future trends. Examples range from informal forecasting at a small business, to a marketing manager exploring future sales trends using time series analysis.

CLIP 4: BREAKEVEN ANALYSIS (7 mins)
What is breakeven analysis - and why do companies do it? Working out when a product or new store will break even is critical management information. But breakeven analysis isn't easy - and it has its limitations.


DVD / 2011 / 28 minutes

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ACCOUNTING & FINANCE CLIPS 4: CASH FLOW & WORKING CAPITAL

CLIP 1: CASH FLOW: TOSSED'S GAMBLE (11 mins)
A new salad bar chain is chasing growth - but will it run out of cash? Tossed is the baby of twenty-something entrepreneur Vincent McKevitt who aims to make big money out of healthy eating. The business is successful, but if he tries to grow it too quickly, he risks running out of money. We eavesdrop on a critical meeting with his business advisor.

CLIP 2: CASH FLOW: WHY CASH IS KING (5 mins)
Cash flow isn't about how much money you're making - it's about when you get paid for your wares and when you have to pay your bills. Businesses which invoice customers for goods have to wait to be paid, retailers generally don't - a critical issue in cash flow. The clip explains in detail how you construct a cash flow forecast - and the critical importance of predicting the maximum cash deficit. Get the figures wrong and the business may go bust!

CLIP 3: WORKING CAPITAL (7 mins)
Working capital is like oil to a company's engine - without it, the engine seizes up and the business may go under. This clip explains what working capital is and how it's different from cash in the bank. It also examines how companies can maximise their working capital - for example, by chasing up slow payers.

CLIP 4: THE DIFFERENCE BETWEEN CASH & PROFIT (8 mins)
Spare cash and profit may seem like the same thing, but in fact they're very different. The Tin Drum cafe bar has lots of cash coming in but is in fact heading for financial disaster. The Press Red interactive TV service is profitable on paper - but is short on cash because it can't get its customers to pay up. In the long term businesses chase profits, but in the short term cash is king.


DVD / 2011 / 31 minutes

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ACCOUNTING & FINANCE CLIPS 7: DEPRECIATION, OBJECTIVES & STRATEGY

Clips explain and illustrate key topics in finance using a variety of case study examples.

CLIP 1: FINANCIAL OBJECTIVES: INTRODUCTION (7 mins)
To achieve their long-term aims, businesses set themselves objectives - stepping stones to their aims. Manufacturing boss Stephen Maynard's key objective is growth. ROCE - return on capital employed - is a vital calculation. Maynard sets specific financial targets for his business - but they rarely go as planned. Another of his objectives is to keep costs down - but does he sometimes go too far? And how do ethical considerations affect his objectives?

CLIP 2: OBJECTIVES IN CONFICT (7 mins)
What happens when there is conflict over objectives inside a business? Blakeway Ltd's objective is to maximise profits. But is there a conflict between what the shareholders want - short-term profits - and the long-term interests of the business? Meanwhile, in small business Logical Friends, accountant Bee sees controlling spending as a key objective. She also wants to protect their assets - in the shape of the houses the business owns. But MD Harry's key objective is growth and he wants to sell the houses. There is a confrontation and sparks fly.

CLIP 3: FINANCIAL OBJECTIVES AT ACME WHISTLES (6 mins)
When Simon Topman joined British manufacturer Acme Whistles he brought a new, more rigorous approach to its finances. "Everything we do has a financial objective to it," he says, "everything!" Financial objectives come with financial targets - for example they aim to achieve not less than 10% on turnover, 12% on capital employed. Fall below their targets and they take corrective action. But not everything it does is in line with its financial objectives - some things, says Simon, are just "nice to do."

CLIP 4: FINANCIAL STRATEGY (7 mins)
A firm's financial strategy is how a firm organises its finances to meet its financial objectives. Inevitably a major part of a firm's financial strategy is how it funds itself to meet its objectives. Does it need short-term or long-term finance? Does it opt for external or internal funding? You need to keep costs down on the one hand, but invest on the other. The clip compares and contrasts the financial strategies of the fast-growing Tossed salad bar chain with electronics manufacturer Blakeway Ltd.

CLIP 5: DEPRECIATION (7 mins)
A company buys an expensive piece of machinery - in accounting terms, a fixed asset, but also a cost to the business. The machinery loses value over time and the company's accounts spreads its cost over this period. This is called depreciation. This simple guide explains the two main ways depreciation is calculated - straight line and declining balance depreciation.


DVD / 2011 / 34 minutes

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ACTIVITY-BASED COSTING

Featuring Cold Stone Creamery

Donald and Susan Sutherland opened the first Cold Stone Creamery in Tempe, Arizona in 1988. Today, Cold Stone has over 1300 stores in the U.S., Puerto Rico, Guam and Japan. Cold Stone Creamery applies the principles of activity-based costing to develop the cost structure for all its products. Activity-based costing, or ABC, considers costs directly associated with the production of a product. The size of the product, the variety of ingredients and the time associated with product preparation are all activity-based and are reflected in the price paid at the cash register as well as the individual store's and the company's profit.


DVD / 2007 / (Grades 9-12, College, Adult) / Approx. 7 minutes

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BUDGETS & PROFIT PLANNING

Featuring High Sierra Sport Company

In the mid 1980's, High Sierra Sport Company had made its name as a familiar manufacturer of outdoor and foul weather gear. Today, High Sierra is one of the largest outdoor companies in the United States, distributing a massive inventory of adventure travel gear to over 1500 retailers and 2200 corporate accounts worldwide. The company budgets as realistically as it possibly can, using a classic financial budgeting process.


DVD / 2007 / (Grades 9-12, College, Adult) / Approx. 7 minutes

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BUSINESS PROFILES: EVIE WEXLER WITH THE LITTLE GUYS

An interview with Evie Wexler, The Little Guys

Accounting takes a jumble of information and transforms it into the clear signal businesses use to hum a fine tune. It tracks business successes and failures, helps managers make decisions, and communicates to outsiders how the business is doing. You can't wait until the end of a quarter to see how your accounts are because you may have missed something you could have fixed a long time ago. You also need to keep an eye on accounting so you have a clear idea in your mind how low you can allow a customer to negotiate on prices - you can give everything away at cost, but you won't be in business for very long.


DVD / 2007 / ( Grades 9-12, College, Adult) / 6 minutes

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CAPITAL INVESTMENTS

Featuring Hard Rock International

In 1971, Hard Rock Cafe began as a single London restaurant. Today, Hard Rock International is a global phenomenon with 121 high energy hard Rock Cafes, 11 hotels and casinos, and two stand-alone casinos in more than 41 different countries. Financing all this growth requires high levels of capital investment. So Hard Rock International uses disciplined capital investment decision-making to manage its investments wisely.


DVD / 2007 / (Grades 9-12, College, Adult) / Approx. 7 minutes

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COST BEHAVIOR

Featuring Zingerman's Community Of Businesses

In 1982, Ari Weinzweig and Paul Saginaw founded Zingerman's Deli in Ann Arbor, Michigan. Today, Zingerman's Community of Businesses has grown to a group of seven growing businesses all related to food. Successful business growth like this relies on wise management decisions. One ingredient of the recipe for success involves understanding the principles of cost behavior, which varies substantially among their seven businesses.


DVD / 2007 / (Grades 9-12, College, Adult) / Approx. 7 minutes

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COST-VOLUME-PROFIT ANALYSIS

Featuring Boyne Mountain & Boyne

At Boyne USA Resorts, nature is the primary playground for sport and leisure enthusiasts. The resorts are best known for having some of the most sought after ski and snowboarding facilities. Although Boyne's revenue streams are numerous, variations in the amount of snowfall greatly affect how Boyne manages their operations and their finances during the winter season. With a cost-volume-profit analysis, or CVP, it's possible to determine their financial break-even point, which can guide their most critical decisions.


DVD / 2007 / (Grades 9-12, College, Adult) / Approx. 7 minutes

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ECONOMIC VALUE ADDED ANALYSIS (EVA)

Featuring Herman Miller

Five years ago, the office furniture market hit a slump due largely to the dot-com bust and the 9/11 disasters. Herman Miller Incorporated, an office furniture manufacturing company in Michigan, may have overcome this slump better than most. With assistance from Toyota, the company has created the Herman Miller Production System, modeled after the Toyota manufacturing system of lean production. The company has also adopted Economic Value Added, or EVA accounting methods to more accurately measure performance.


DVD / 2007 / (Grades 9-12, College, Adult) / Approx. 7 minutes

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FLEXIBLE BUDGETS AND OVERHEAD ANALYSIS

Featuring The Second City

For nearly a half century, The Second City has been North America's premiere live improvisational and sketch comedy theater company. It's two Chicago stages regularly play to sell-out audiences and the company has build successful theaters in Toronto, Las Vegas, Denver and Detroit. They've also developed flourishing training centers, national touring companies, The Second City television series, media and entertainment offshoots and a successful corporate communications division. The business consumes little and is largely depended on overhead. So CFO, Lou Carbone, and his accounting staff, carefully analyze fixed and variable overhead and watch for variances.


DVD / 2007 / (Grades 9-12, College, Adult) / Approx. 7 minutes

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JOB ORDER COSTING

Featuring Washburn Guitar

Heavy metal rock and accounting are not often thought of as being closely related. But Washburn Guitar promises customers that each guitar represents the finest quality at the best possible price. The challenges and demands involved in manufacturing a high quality guitar must be effectively captured by the job order costing system in order to accurately measure the costs of this process.


DVD / 2007 / (Grades 9-12, College, Adult) / Approx. 7 minutes

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PRICING (FEATURING THE LITTLE GUYS)

Featuring The Little Guys

Located just south of Chicago, The Little Guys Home Electronics specializes in selling and installing home theater equipment. Competition from electronic chains makes it difficult for independent retailers, such as The Little Guys, to succeed. Yet, since the store opened in 1994, it has grown steadily. A combination of competitive pricing and exemplary customer service are responsible for the success of The Little Guys. In general, prices are determined by cost-plus pricing. This method starts with a base cost figure for every unit and adds a markup to cover overhead and provide a profit.


DVD / 2007 / (Grades 9-12, College, Adult) / Approx. 7 minutes

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PROCESS COSTING

Featuring BP

The oil refinery operated by BP in Whiting, Indiana has the capacity to process more than 400,000 barrels of crude oil every day. The refinery operates 24 hours per day, 365 days per year. On an average day, this refinery produces enough products to fuel 430,000 automobiles, 22,000 semi-trucks, 2,000 commercial jet liners, and to fill 350,000 propane tanks. Determining the costs associated with this high level of continuous production requires a specific type of accounting called, "process costing."


DVD / 2007 / (Grades 9-12, College, Adult) / Approx. 7 minutes

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RELEVANT COSTS - MAKE OR BUY

Featuring Navistar International

Navistar International Truck and Engine Corporation is a multi-billion dollar Fortune 300 company, with over 40 major locations. Three years ago, the company had to decide whether to expand their truck assembly plant in Ontario, Canada or to outsource axle production to an outside supplier. At the point this "make or buy" decision had to be made, finance managers had to decide whether to expand the assembly facility and capacity in a capital expansion.


DVD / 2007 / (Grades 9-12, College, Adult) / Approx. 7 minutes

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STANDARD COSTING

Featuring Navistar International

Navistar International's International Truck and Engine Corporation manufactures large trucks and diesel engines. One of the International Truck product lines reported one month's production cost to be approximately 7 million dollars over budget. This 7 million dollar unfavorable variance at first glance seems like bad news but upon further analysis, a real savings of 4.5 million dollars was the bottom line. A closer look at how budget cost standards, actual costs, and variances were used in the calculation helps clarify the savings analysis.


DVD / 2007 / (Grades 9-12, College, Adult) / Approx. 7 minutes

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SUPPORT DEPARTMENT COST ALLOCATION

Featuring Zingerman's Community of Businesses

The training and consulting company, Zingtrain, and the support services company, Zingnet, service all of the other Zingerman's Community of Businesses. These two businesses maintain Zingerman's standard of excellence for food, service and culture. Compensation for training and consulting is direct to Zingtrain. For Zingnet services, however, each business is assessed a fee based on a small percentage of their sales revenues. This simple method of support cost allocation has proven to be very effective.


DVD / 2007 / (Grades 9-12, College, Adult) / Approx. 7 minutes

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UNDERSTANDING ACCOUNTING

Featuring The Little Guys

Located just south of Chicago, The Little Guys Home Electronics specializes in selling and installing home theatre equipment. In the days of superstores, independent retailers such as The Little Guys are increasingly rare. Yet The Little Guys not only survives, but thrives despite the presence of a Best Buy less than a mile away. Buying wisely and keeping an eye on the bottom line are two of the keys to the success of The Little Guys.


DVD / 2007 / (Grades 9-12, College, Adult) / Approx. 7 minutes

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SDS ACCOUNTING MODULE 1: THE BASICS

The program introduce you to the basics of accounting, including GAAP - the generally accepted accounting principles. You'll learn about owners Equity, the three types of business organizations, the five types of accounts, and three types of financial statements.

Topics Covered<

  • GAAP
  • 3 types of business organizations
  • Asset account
  • Liability account
  • Owner's account
  • Revenue account
  • Expense account
  • Income statement
  • Statement of changes in owner's equity
  • Balance sheet
  • Basic accounting equation
  • Internal vs. external transactions


  • DVD / 2002 / (Grade 10 or above) / 26 minutes

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    BASIC ACCOUNTING PRINCIPLES

    In this Microsoft PowerPoint presentation, students will gain an understanding of the basic accounting principles associated with business. Students are provided with an arsenal of information concerning accounting, including the generally accepted accounting principles and basic terms and concepts. Students will also gain an understanding of how accounting fits into the business cycle.

    CD-ROM (Win, PowerPoint Presentation (69 slides))

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