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			<video:title><![CDATA[Current Assets - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[We've already learned about assets, but now we're going to break it down a bit further and differentiate between current and non-current.]]></video:description>
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			<video:title><![CDATA[Non-Current Assets - ACCT 2100 , Kennesaw State University]]></video:title>
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			<video:description><![CDATA[Shareholder's Equity is made up of two different components: Retained Earning and Contributed Capital. Here, we try to figure out what contributed capital is all about.]]></video:description>
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			<video:title><![CDATA[The Classified Balance Sheet - ACCT 2100 , Kennesaw State University]]></video:title>
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			<video:title><![CDATA[The Multistep Income Statement - ACCT 2100 , Kennesaw State University]]></video:title>
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			<video:title><![CDATA[Retained Earnings vs Shareholder's Equity - ACCT 2100 , Kennesaw State University]]></video:title>
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			<video:title><![CDATA[Ratios: Working Capital - ACCT 2100 , Kennesaw State University]]></video:title>
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			<video:title><![CDATA[Estimating with Gross Profit - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[The Gross Profit Method is a way to estimate what our Cost of Goods Sold is, without having to do a physical inventory count.]]></video:description>
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			<video:description><![CDATA[Once you've examed the "what" and "why" of Bank Recs, the last thing to figure out is the how. But once you know "what" and "why", "how" becomes a piece of cake.]]></video:description>
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			<video:title><![CDATA[Debit and Credit Memos - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[On a bank reconciliation, you may see a "debit memo" or a "credit memo". These are usually straightforward, but we'll look at how to remember them if they aren't.]]></video:description>
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			<video:description><![CDATA[If you get to the bottom of a Bank Reconciliation and your numbers don't balance, it's ok. Odds are you just missed one thing, and that thing will be easy to find.]]></video:description>
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			<video:title><![CDATA[A/R and Bad Debts Introduction - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[An introduction to Accounts Receivable and Bad Debts, and why we have to recognize bad debts.]]></video:description>
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			<video:description><![CDATA[The Direct Method of accounting for bad debts is not used very often, and is super easy. We won't spend too much time here.]]></video:description>
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			<video:title><![CDATA[The Allowance Method - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[The Allowance Method is where we spend most of our time when accounting for bad debts. Under the allowance method, we have two more methods: The Income Statement Method and the Balance Sheet Method. Here, we simply introduce the allowance method.]]></video:description>
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			<video:title><![CDATA[Income Statement vs Balance Sheet Methods - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[Under tha Allowance Method of accounting for bad debts, we have two ways of coming up with our estimates: The Income Statement method and the Balance Sheet method. In this video, I'll show you how to remember which is which.]]></video:description>
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			<video:title><![CDATA[Net Credit Sales - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[When you're using the Income Statement method, you calculate your Bad Debt Expense off of Net Credit Sales. Remember how to do Net Credit Sales?]]></video:description>
			<video:content_loc>http://acct2100.com/v/62</video:content_loc>
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			<video:title><![CDATA[Write Offs and Reinstatements - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[At some point, you'll have to write off an account, but it's ok, because you have an allowance for that sort of thing.]]></video:description>
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			<video:title><![CDATA[Acquisition Cost of Assets - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[What things do you get to count as the "cost" of an asset? Well, it depends.]]></video:description>
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			<video:title><![CDATA[Lump Sum Purchases - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[When you buy a group of assets all at once, you need to split up the purchase price in a reasonable way. I'll show you what is reasonable.]]></video:description>
			<video:content_loc>http://acct2100.com/v/70</video:content_loc>
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			<video:title><![CDATA[What is Depreciation? - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[Before we talk about how to calculate depreciation, we're going to talk about what it actually is and why we have to depreciate things.]]></video:description>
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			<video:title><![CDATA[Straight Line Depreciation - ACCT 2100 , Kennesaw State University]]></video:title>
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			<video:title><![CDATA[Double Declining Balance - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[Double declining balance is not as easy as straight line, but it's not terrible. There is one thing that you have to look out for, and I'll tell you what it is.]]></video:description>
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			<video:title><![CDATA[Units of Production - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[Units of production is as easy as straight line, but instead of using "years", we're going to use "units".]]></video:description>
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			<video:title><![CDATA[Partial Year Depreciation - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[If you buy an asset in the middle of the year, you have to adjust your depreciation calculations to account for that.]]></video:description>
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			<video:title><![CDATA[Interest Bearing Notes - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[When you borrow money, you don't get it for free. Here, we're going to calculate the interest on an interest bearing loan.]]></video:description>
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			<video:title><![CDATA[Non-interest Bearing Notes - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA["Non-interest bearing" is kind of a misnomer. You may not have to pay interest, but yo don't get all the cash up front, so it ends up being an interest expense anyway!]]></video:description>
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			<video:title><![CDATA[Contingencies - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[A contingent liability is based on something else. You may or may not have to pay this sort of liability.]]></video:description>
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			<video:title><![CDATA[What is Present Value - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[What does the "present value of money" actually mean? Why are we calculating it and why do we spend so much time talking about it?]]></video:description>
			<video:content_loc>http://acct2100.com/v/77</video:content_loc>
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			<video:title><![CDATA[Simple vs Compound - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[Compound interest is the most powerful force in the universe. -Einstein]]></video:description>
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			<video:title><![CDATA[PV of a Lump Sum - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[A lump sum is a single amount of money that we're trying to figure out the value of. $4,000 in ten years is different than $4,000 today. Using the present value of a lump sum, we can figure out how much that $4,000 in ten years will be worth today.]]></video:description>
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			<video:title><![CDATA[PV of a Lump Sum - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[We're gonna do another PV of a lump sum problem, and this time you need to watch out for the compounding frequency.]]></video:description>
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			<video:title><![CDATA[Ordinary Annuity - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[An ordinary annuity is just a series of regular payments over some period of time.]]></video:description>
			<video:content_loc>http://acct2100.com/v/78</video:content_loc>
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    <loc>http://acct2100.com/topics/time-value/videos/purchase-with-annuity</loc>
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			<video:title><![CDATA[Purchasing with an Annuity - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[Often times, a company will buy equipment but not pay for the full amount up front. In this way, a company can purchase equipment using an ordinary annuity.]]></video:description>
			<video:content_loc>http://acct2100.com/v/80</video:content_loc>
			<video:duration>271</video:duration>
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    <loc>http://acct2100.com/topics/time-value/videos/annuity-payment</loc>
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			<video:title><![CDATA[Finding the Payment - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[If you already know the present value of the annuity, how can you find the payment amount? That's what we'll tackle in this problem.]]></video:description>
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			<video:gallery_loc title="ACCT 2100  - Topic 10">http://acct2100.com/topics/time-value</video:gallery_loc>
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    <loc>http://acct2100.com/topics/bonds/problems/bond-multiple-choice</loc>
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		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
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    <loc>http://acct2100.com/topics/bonds/problems/bond-issue-prices</loc>
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    <loc>http://acct2100.com/topics/bonds/problems/coupon-and-market-rates</loc>
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		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
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    <loc>http://acct2100.com/topics/bonds/problems/bond-amortization</loc>
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		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
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    <loc>http://acct2100.com/topics/bonds/problems/bond-retirement</loc>
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		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
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    <loc>http://acct2100.com/topics/bonds/videos/accounting-bonds</loc>
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			<video:title><![CDATA[Intro to Bonds - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[This video serves as an introduction and overview as to what bonds are, before we dive in to the good stuff.]]></video:description>
			<video:content_loc>http://acct2100.com/v/84</video:content_loc>
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			<video:title><![CDATA[Discounts and Premiums - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[Bonds can either be sold for their face value, at a discount, or for a premium. There are two factors that will determine which one it will be: the coupon rate and the market rate.]]></video:description>
			<video:content_loc>http://acct2100.com/v/82</video:content_loc>
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			<video:title><![CDATA[Selling at a Discount - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[When a bond's coupon rate is less than the market rate, that bond will sell at a discount. We'll figure out how to price a bond in that situation.]]></video:description>
			<video:content_loc>http://acct2100.com/v/81</video:content_loc>
			<video:duration>435</video:duration>
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			<video:title><![CDATA[Selling for a Premium - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[When a bond's coupon rate is higher than the market rate, that bond is going to sell for a premium. We'll calculate that premium in this video.]]></video:description>
			<video:content_loc>http://acct2100.com/v/86</video:content_loc>
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    <loc>http://acct2100.com/topics/bonds/videos/bond-amortization</loc>
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			<video:title><![CDATA[Amortization - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[As a bond approaches maturity, its carrying value approaches its face value through a process called amortization. We're going to do two amortization tables so you can see how easy they are.]]></video:description>
			<video:content_loc>http://acct2100.com/v/83</video:content_loc>
			<video:duration>1302</video:duration>
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			<video:title><![CDATA[Borrowing Cost - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[With bonds selling at discounts and premiums, how do we find out what the real cost to borrow actually is? Well, there are two methods and we'll give both a shot.]]></video:description>
			<video:content_loc>http://acct2100.com/v/87</video:content_loc>
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			<video:title><![CDATA[Interacting with Market Rates - ACCT 2100 , Kennesaw State University]]></video:title>
			<video:description><![CDATA[As we've seen in several of the other videos, market rates have a big impact on what a bond ends up selling for. What can we learn about market rates based on the prices of bonds?]]></video:description>
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&lt;br /&gt;
The Statement of Cash Flows is broken up into a few differenct sections, but it's basically just a statement describing how our cash position changed over the year.]]></video:description>
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