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Accounting is the backbone of business and how a company’s financial success or failure is measured. This four-part series—a blend of essential facts, real-world examples, and insightful commentary by accountancy professionals and business owners and managers—provides an indispensable overview of the fundamentals of accounting. Ideal for business students and budding entrepreneurs alike. A Films for the Humanities & Sciences/MotionMasters Coproduction. 4-part series, 30 minutes each.

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. A Films for the Humanities & Sciences/MotionMasters Coproduction. (30 minutes) #53616

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. A Films for the Humanities & Sciences/MotionMasters Coproduction. (30 minutes) #53617

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. A Films for the Humanities & Sciences/MotionMasters Coproduction. (30 minutes) #53618

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. A Films for the Humanities & Sciences/MotionMasters Coproduction. (30 minutes) #53618

Accounting Fundamentals Series includes:

  • Accounting Basics and Definitions
  • Matching Concept and Accounting Cycle
  • Managing Inventory
  • Managing Assets and Payroll

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Yes, we do still include a popcorn package with each DVD purchase. It’s our way of saying "thank you" for being our customer!

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