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ACCOUNTING BASICS: a Guide to (Almost) Everything financial accounting

by NapAvAlleyAr



๐Ÿ’ฅํšŒ๊ณ„ ์ฃผ๊ธฐ ์น˜ํŠธ ์‹œํŠธ โ†’ ๐Ÿ›’ ํšŒ๊ณ„ ๊ด€๋ จ ์ƒํ’ˆ ๋ฐ›๊ธฐ โ†’ ํšŒ๊ณ„๊ฐ€ ์‹ค์ œ๋กœ ๋ฌด์—‡์„ ์˜๋ฏธํ•˜๋Š”์ง€ ์•Œ๊ณ  ์‹ถ์œผ์‹ญ๋‹ˆ๊นŒ? ์ด ์งง์€ ํŠœํ† ๋ฆฌ์–ผ์—์„œ๋Š” ๊ฐ„๋‹จํ•œ ์˜ˆ 1๊ฐœ๋ฅผ ์‚ฌ์šฉํ•˜์—ฌ ํšŒ๊ณ„ ์ฃผ๊ธฐ์˜ ๋ชจ๋“  8๋‹จ๊ณ„(์ฒ˜์Œ๋ถ€ํ„ฐ ๋๊นŒ์ง€)๋ฅผ ๋”ฐ๋ผํ•˜๋ฉด์„œ ๊ทธ ๊ณผ์ •์—์„œ ๋งˆ์ฃผํ•˜๊ฒŒ ๋˜๋Š” ๋ชจ๋“  ํšŒ๊ณ„ ๊ธฐ๋ณธ ์‚ฌํ•ญ์„ ํ™•์‹คํžˆ ์ดํ•ดํ•˜๊ฒŒ ๋  ๊ฒƒ์ž…๋‹ˆ๋‹ค. ํšŒ๊ณ„ ๋ฐฉ์ •์‹, ์ฐจ๋ณ€ ๋ฐ ๋Œ€๋ณ€, ๋ณต์‹ ํšŒ๊ณ„, T-๊ณ„์ •, ์‹œ์‚ฐํ‘œ ๋“ฑ๊ณผ ๊ฐ™์€ ๊ฒƒ. ํšŒ๊ณ„ ์ดˆ๋ณด์ž๋ผ๋ฉด ์ด ํ•ญ๋ชฉ์„ ๋๊นŒ์ง€ – ์ ์–ด๋„ ํ•œ ๋ฒˆ – ํšŒ๊ณ„ ์ž‘๋™ ๋ฐฉ์‹์— ๋Œ€ํ•œ ์™„์ „ํ•œ ๊ทธ๋ฆผ์„ ์–ป์œผ์‹ญ์‹œ์˜ค. ๊ทธ๋Ÿฐ ๋‹ค์Œ ๋‚ด ํšŒ๊ณ„ ๊ธฐ๋ณธ ์žฌ์ƒ ๋ชฉ๋ก(์•„๋ž˜ ์ฐธ์กฐ)์œผ๋กœ ์ด๋™ํ•˜์—ฌ ๋ชจ๋“  ์ฃผ์ œ๋ฅผ ๋” ์ž์„ธํžˆ ํƒ์ƒ‰ํ•  ์ˆ˜ ์žˆ์Šต๋‹ˆ๋‹ค. ๐ŸŽฌ๋ฌด๋ฃŒ๋กœ ํšŒ๊ณ„ ๊ธฐ์ดˆ ๋ฐฐ์šฐ๊ธฐ โ–ช ์ „์ฒด ์žฌ์ƒ ๋ชฉ๋ก โ†’ โ–ช ์ฃผ์‹ ๋น„๋””์˜ค โ†’ ๐Ÿ”ด์ž์„ธํ•œ ํšŒ๊ณ„ ์ž์Šต์„œ ๊ตฌ๋… โ†’ โฑ๏ธTIMESTAMPS 00:00 – ์†Œ๊ฐœ 00:16 – ์žฌ๋ฌด ํšŒ๊ณ„๋ž€? 01:11 – 1๋‹จ๊ณ„: ๊ฑฐ๋ž˜ ์‹๋ณ„ 01:29 – 2๋‹จ๊ณ„: ๋ถ„๊ฐœ ์ค€๋น„ 01:32 – ๋ถ„๊ฐœ๋ž€ ๋ฌด์—‡์ž…๋‹ˆ๊นŒ? 01:36 – ์ €๋„ ํ•ญ๋ชฉ์€ ์–ด๋–ป๊ฒŒ ์ƒ๊ฒผ๋‚˜์š”? 02:05 – ๋ณต์‹ํšŒ๊ณ„๋ž€? 02:58 – ํšŒ๊ณ„ ๋ฐฉ์ •์‹์ด๋ž€ ๋ฌด์—‡์ž…๋‹ˆ๊นŒ? 04:17 – 3๋‹จ๊ณ„: ์ด๊ณ„์ •์›์žฅ์—๊ฒŒ ๊ฒŒ์‹œ 04:22 – ์ด๊ณ„์ •์›์žฅ์€ ๋ฌด์—‡์ž…๋‹ˆ๊นŒ? 04:43 – ๊ณ„์ •์— ๊ฒŒ์‹œ 04:49 – ๊ณ„์ •์ด๋ž€ ๋ฌด์—‡์ž…๋‹ˆ๊นŒ? 04:58 – 6๊ฐ€์ง€ ๊ณ„์ • ์œ ํ˜• – ์ž์‚ฐ, ๋ถ€์ฑ„, ์ž๋ณธ, ์ˆ˜์ต, ๋น„์šฉ ๋ฐ ๋ฐฐ๋‹น๊ธˆ 05:21 – T-๊ณ„์ •์ด๋ž€? 06:00 – ์ด๊ณ„์ •์›์žฅ์€ ์–ด๋–ป๊ฒŒ ์ƒ๊ฒผ์Šต๋‹ˆ๊นŒ? 06:18 – 4๋‹จ๊ณ„: ์กฐ์ •๋˜์ง€ ์•Š์€ ์‹œ์‚ฐํ‘œ 06:22 – ์‹œ์‚ฐํ‘œ๋ž€ ๋ฌด์—‡์ž…๋‹ˆ๊นŒ? 06:43 – ์‹œ์‚ฐํ‘œ๋ฅผ ๋งŒ๋“œ๋Š” ๋ฐฉ๋ฒ• 07:10 – ์‹œ์‚ฐํ‘œ๋ผ๊ณ  ๋ถˆ๋ฆฌ๋Š” ์ด์œ ๋Š” ๋ฌด์—‡์ž…๋‹ˆ๊นŒ? 07:28 – 5๋‹จ๊ณ„: ํ•ญ๋ชฉ ์กฐ์ • ํ›„ 07:32 – ์กฐ์ • ํ•ญ๋ชฉ์ด๋ž€ ๋ฌด์—‡์ž…๋‹ˆ๊นŒ? 07:40 – IFRS ๋Œ€ GAAP 08:21 – ๋ฐœ์ƒ์ฃผ์˜ ํšŒ๊ณ„๋ž€ ๋ฌด์—‡์ž…๋‹ˆ๊นŒ? 08:41 – ํ•ญ๋ชฉ ์กฐ์ • ์˜ˆ 10:14 – 6๋‹จ๊ณ„: ์‹œ์‚ฐํ‘œ ์กฐ์ • 10:41 – 7๋‹จ๊ณ„: ์žฌ๋ฌด์ œํ‘œ ์ƒ์„ฑ 10:44 – ์žฌ๋ฌด์ œํ‘œ๋ž€ ๋ฌด์—‡์ž…๋‹ˆ๊นŒ? 10:59 – ์žฌ๋ฌด์ œํ‘œ์˜ ์„ธ ๊ฐ€์ง€ ์œ ํ˜•์€ ๋ฌด์—‡์ž…๋‹ˆ๊นŒ? 11:10 – ๋Œ€์ฐจ ๋Œ€์กฐํ‘œ๋Š” ๋ฌด์—‡์ž…๋‹ˆ๊นŒ? 11:28 – ์†์ต๊ณ„์‚ฐ์„œ๋ž€ ๋ฌด์—‡์ž…๋‹ˆ๊นŒ? 11:43 – ์ด์ต ๋Œ€ ํ˜„๊ธˆ ํ๋ฆ„ 11:54 – ํ˜„๊ธˆ ํ๋ฆ„ํ‘œ๋Š” ๋ฌด์—‡์ž…๋‹ˆ๊นŒ? 12:04 – ๋ˆ„๊ฐ€ ์žฌ๋ฌด์ œํ‘œ๋ฅผ ์‚ฌ์šฉํ• ๊นŒ์š”? 12:34 – 8๋‹จ๊ณ„: ์—”ํŠธ๋ฆฌ ๋งˆ๊ฐ ํ›„ 12:41 – ๋งˆ๊ฐ ์—”ํŠธ๋ฆฌ๋ž€ ๋ฌด์—‡์ž…๋‹ˆ๊นŒ? 12:51 – ๋งˆ๊ฐ ํ•ญ๋ชฉ ์˜ˆ 13:10 – ๋งˆ๊ฐ ํ›„ ์‹œ์‚ฐํ‘œ 13:20 – ํšŒ๊ณ„ ์ฃผ๊ธฐ ๐Ÿ”ŽFAQ โ–ช ์ดˆ๋ณด์ž๋ฅผ ์œ„ํ•œ ๋‚ด๊ฐ€ ๊ฐ€์žฅ ์ข‹์•„ํ•˜๋Š” ํšŒ๊ณ„ ์ฑ… โ†’ ๐Ÿ” ํด๋ผ์šฐ๋“œ ํšŒ๊ณ„ ์†Œํ”„ํŠธ์›จ์–ด โ–ช QuickBooks Online USA (๋ฌด๋ฃŒ ํ‰๊ฐ€ํŒ/QuickBooks Online ๋ฌด๋ฃŒ ํ• ์ธ) โ†’ โ–ช ์บ๋‚˜๋‹ค(๋ฌด๋ฃŒ ์ฒดํ—˜/ํ• ์ธ) โ†’ ๐ŸšถFOLLOW ME ON โ–ช ์ธ์Šคํƒ€ โ†’ โ–ช ํŠธ์œ„ํ„ฐ โ†’ ________________________ ๋ฉด์ฑ…์กฐํ•ญ ์œ„์˜ ๋งํฌ ์ค‘ ์ผ๋ถ€๋Š” ์ œํœด ๋งํฌ๋กœ, ๋งํฌ๋ฅผ ํด๋ฆญํ•˜๊ณ  ์•„์ดํ…œ์„ ๊ตฌ๋งคํ•˜๋ฉด ์†Œ์ •์˜ ์ˆ˜์ˆ˜๋ฃŒ๋ฅผ ๋ฐ›์Šต๋‹ˆ๋‹ค. ๊ทธ๋ ‡๊ฒŒ ํ•  ์˜๋ฌด๋Š” ์—†์ง€๋งŒ ๊ฐ€์น˜๋ฅผ ์ œ๊ณตํ•˜๊ธฐ ์œ„ํ•ด ์ด๋Ÿฌํ•œ ๋น„๋””์˜ค์— ์ž๊ธˆ์„ ์ง€์›ํ•˜๋Š” ๋ฐ ๋„์›€์ด ๋ฉ๋‹ˆ๋‹ค! ____________________________ #ํšŒ๊ณ„ #ํšŒ๊ณ„๊ธฐ์ดˆ #ํšŒ๊ณ„์งˆ๋ฌธ .

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ACCOUNTING BASICS: a Guide to (Almost) Everything

ACCOUNTING BASICS: a Guide to (Almost) Everything

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ACCOUNTING BASICS: a Guide to (Almost) Everything
financial accounting
์˜จ๋ผ์ธ์œผ๋กœ ๋ˆ์„ ๋ฒ„๋Š” ๋ชจ๋“  ์ตœ์‹  ๋ฐฉ๋ฒ• ๋ณด๊ธฐ: ์—ฌ๊ธฐ์—์„œ ๋” ๋ณด๊ธฐ
์˜จ๋ผ์ธ์œผ๋กœ ๋ˆ์„ ๋ฒ„๋Š” ๋ชจ๋“  ์ตœ์‹  ๋ฐฉ๋ฒ• ๋ณด๊ธฐ: ์—ฌ๊ธฐ์—์„œ ๋” ๋ณด๊ธฐ

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39 comments

Accounting Stuff 15/10/2021 - 2:55 PM

I packed a lot into this one! Here are the timestamps if you'd like to skip to a section…

โฑ๏ธTIMESTAMPS
00:00 – Intro
00:16 – What is Financial Accounting?
01:11 – STEP 1: IDENTIFY TRANSACTIONS
01:29 – STEP 2: PREPARE JOURNAL ENTRIES
01:32 – What is a Journal Entry?
01:36 – What does a Journal Entry look like?
02:05 – What is Double Entry Accounting?
02:58 – What is the Accounting Equation?
04:17 – STEP 3: POST TO GENERAL LEDGER
04:22 – What is the General Ledger?
04:43 – Posting to Accounts
04:49 – What is an Account?
04:58 – The 6 Types of Account – Assets, Liabilities, Equity, Revenue, Expenses & Dividends
05:21 – What are T-Accounts?
06:00 – What does the General Ledger look like?
06:18 – STEP 4: UNADJUSTED TRIAL BALANCE
06:22 – What is a Trial Balance?
06:43 – How to build a Trial Balance
07:10 – Why is it called Trial Balance?
07:28 – STEP 5: POST ADJUSTING ENTRIES
07:32 – What are Adjusting Entries?
07:40 – IFRS vs GAAP
08:21 – What is the Accrual Method of Accounting?
08:41 – Adjusting Entries Example
10:14 – STEP 6: ADJUSTED TRIAL BALANCE
10:41 – STEP 7: CREATE FINANCIAL STATEMENTS
10:44 – What are Financial Statements?
10:59 – What are the three types of Financial Statements?
11:10 – What is the Balance Sheet?
11:28 – What is the Income Statement?
11:43 – Profit vs Cash Flow
11:54 – What is the Cash Flow Statement?
12:04 – Who would use Financial Statements?
12:34 – STEP 8: POST CLOSING ENTRIES
12:41 – What are Closing Entries?
12:51 – Closing Entries Example
13:10 – Post Closing Trial Balance
13:20 – THE ACCOUNTING CYCLE

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SaP SALING PUSA CAT TALK MAY KWENTA BA? 15/10/2021 - 2:55 PM

Exam coverage account cycle

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Anna Lees 15/10/2021 - 2:55 PM

So with the 40,000$ we made it 10,000$ due to accrual accounting. why that number? Accurual has been confusing me for weeks :/

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iKandy 15/10/2021 - 2:55 PM

I love the way your video is laid out and they way you display the information. It is the exact way I learn. My brain shuts off when there's a lot of word vomit.
New subbie!

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Lenee Villagracia 15/10/2021 - 2:55 PM

I am fresh off the boat new to accounting and in that 14 minutes I have learned and understood a lot in that small amount of time. MINDBLOWN! THANK YOU SO MUCH!

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johnathan penczek 15/10/2021 - 2:55 PM

Why am I watching this, I could just listen to my dad's ramblings

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hajoon 15/10/2021 - 2:55 PM

Iโ€™m so confused right now, next semester is the time for me to choose my minor. And iโ€™m still thinking about going for either business accounting or audit and information system accouting, any suggestions?

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Inderia Harvey 15/10/2021 - 2:55 PM

omg youre the best tysm

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Anky Pan 15/10/2021 - 2:55 PM

Thank you for making this video. Why can't you be my college accounting professor ๐Ÿ˜ข

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Deguma Gerson 15/10/2021 - 2:55 PM

i really need this na, midterms na uwu

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Henry Fantoni 15/10/2021 - 2:55 PM

Your videos are amazing James! Well done on making them fun and interesting! They really help make things easier to understand! Looking forward to watching more!

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William Hoskins 15/10/2021 - 2:55 PM

I'm about a quarter of the way thought the video, and I must say, your video making/editing skills are amazing.

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Sibongile Rwayi 15/10/2021 - 2:55 PM

Amazing stuff my guy, I love you, I really do!!!!!

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Mrs. Chops of Ohio 15/10/2021 - 2:55 PM

Why is this told like a scary story?

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Bekzod Turgunov 15/10/2021 - 2:55 PM

Hi I need help with my homework. I'm studying principals of accounting but I'm not understanding it right now but I'm gonna learn everything about it. So if you want to help me to do my homework please let me now I would really appreciate it. ๐Ÿ˜Š

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howard Tsien 15/10/2021 - 2:55 PM

Really gooooood. Many thanks

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Mark Production 15/10/2021 - 2:55 PM

i have studied principle of accounts 4 years ago, i failed my end of year exams and did not continue with it until now. thanks for brushing up my foundations and i will be looking more into your channel to go into the advances.

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Tata Kim 15/10/2021 - 2:55 PM

You're videos are useful. Thank you

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Steven Del Valle 15/10/2021 - 2:55 PM

Hi! Can I ask a question? Where did the retained earnings on the balance sheet (with a value of 87,050) come from?

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M B 15/10/2021 - 2:55 PM

THANK YOU! – At the end of the video for the closing sheet the revenue is reset on the debit side and the expenses are reset on the credit side. However, on the Financial Statement the revenue generating accounts were listed under credit and the expense accounts were listed under debit. Did I miss something? (I'm taking my first accounting course and this video really helped with everything else)

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Alexandra Patrick 15/10/2021 - 2:55 PM

If by some miracle i pass this class it will be thanks to you. This lesson literally made more sense than an entire semester. Thank you!!

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SaP SALING PUSA CAT TALK MAY KWENTA BA? 15/10/2021 - 2:55 PM

Sept. 21, 2021

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Mungur Yash 15/10/2021 - 2:55 PM

Your videos are so well made. Easy to understand and the editing is also on point.๐Ÿ‘Œ๐Ÿป๐Ÿ‘Œ๐Ÿป I love financial accounting compared to management accounting which is a bit more difficult than financial accounting to be honest. Keep up the good work and congrats on 300k subscribers. ๐ŸŽ‰๐Ÿ‘

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Matt Armel 15/10/2021 - 2:55 PM

This is a legitimate college course. I'm an Accounting major and am taking Acct 301 and this guy went over…everything I've learned in that class lol. Granted there's more detail in the class, homework, you learn how to actually prepare the financial statements, etc. But all the topics are the same. Good job man.

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Joseph Mwaniki 15/10/2021 - 2:55 PM

I am a B Com holder and CPA and i can confirm this is superd work, well articulated and best examples.

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AMcdowell 15/10/2021 - 2:55 PM

i accidentally took accounts. i have dropped that class since then. thank u for making my decision easy asf

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A random internet person 15/10/2021 - 2:55 PM

Thankyou! I was totally stressed out about the subject before watching this!

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J Dubz 15/10/2021 - 2:55 PM

1000x better than any accounting class I've taken.

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Jacob Vanlalhriatpuia 15/10/2021 - 2:55 PM

My yt account, keep it up๐ŸŽ‰

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J R 15/10/2021 - 2:55 PM

Iโ€™m wondering if I can give you all my upcoming lessons for new videos๐Ÿง.

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ThatOneShyGuy 1 15/10/2021 - 2:55 PM

I've had the accounting as a subject in school since last school year and I understand only basics so I tried to search for some videos about accounting on Youtube but since I'm not a native English speaker I don't understand many words from this video and there is not much learning material in my mother tongue ๐Ÿ™„ I don't even want to be an accountant ๐Ÿคฃ I'm a language learner and I'd like to study translation with economic specialization so I'd like to know how accounting works ๐Ÿ™ And last year it completely sucked since our teacher didn't give a damn about us if we understand it and our textbook is totally incomprehensible I need help ๐Ÿ‘€๐Ÿ™

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โฆ…VedsแŽฅnghโฆ† Gแด€แดแด‡ส€เฟ 15/10/2021 - 2:55 PM

Its not in description ๐Ÿ˜ก

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Kema Rathy B. 15/10/2021 - 2:55 PM

Do you think you can do some ethical stuff too? regarding financial reports? inventory, Assets and so on? I was looking for a really good video, couldn't find any!

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Kahn Guven 15/10/2021 - 2:55 PM

I am a 12 year old and this is flowing through my brain perfectly. Thank you very much for this

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