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Videos
(from Lectures and Discussion Groups)

	Lectures
	for Chapter 1:  The Accounting Equation	NTG
	for Chapter 2:  Debits and Credits	NTG
	for Chapters 4 and 3:  The Accounting Cycle	NTG
	for Chapters 3 and 4:  Accruals and Deferrals	NTG
	for Chapter 5-1:  Merchandising (perpetual)	NTG
	for Chapter 5-2:  Merchandising (periodic)	NTG
	for Chapter 6:  Inventory Procedures	NTG
	extension of Chap 6 - Inventory Demo:  FIFO, LIFO, Average Costing	handout
	for Chapter 7:  Special Journals and Subsidiary Ledgers	NTG
	for Chapter 8:  Internal Controls and Cash	NTG
	extension of Chap 8 - Demo of Bank Reconciliation	handout
	for Chapter 9:  Receivables	NTG
	for Chapter 10:  Plant Assets	NTG
	Discussion Groups
	for Chapter 1:  First Discussion - Basic Accounting Equation
	for Chapters 4 and 3:  First Discussion - Closing Entries
	for Chapters 3 and 4:  First Discussion - Asset/Expense Liability/Revenue Methods
	for Chapters 3 and 4:  Second Discussion - Reversing Entries (Accrued Salaries)
	for Chapter 5-1:  Merchandising (perpetual) - Buyer's and Seller's Point of View
	for Chapter 9:  Second Discussion - Bad Debts

Oral Roberts University
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