Accrual basis of accounting | Finance & Capital Markets | Khan Academy

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  • Опубліковано 23 січ 2025

КОМЕНТАРІ • 35

  • @nebula-eyes
    @nebula-eyes 8 років тому +41

    Wow... this short video was way better than what our professor taught us in the whole quarter. You are the best!

  • @jake_from_statefarm7209
    @jake_from_statefarm7209 4 роки тому +1

    As someone working on their master's in accounting, this video was a fun mental break from govermental accounting :D Thank you for being so awesome, Sal!

  • @amithbanakar8464
    @amithbanakar8464 8 років тому +11

    Seriously, is there anything that you don't know? you're awesome man been a long time viewer

  • @CogitoErgoSumFortis
    @CogitoErgoSumFortis 8 років тому

    Best. Tutorials. Ever. Please never stop doing these videos

  • @tatesands
    @tatesands 5 років тому +1

    thanks for this! it really helped me understand how accrual accounts are balanced

  • @iezioaudi22
    @iezioaudi22 10 місяців тому

    Brilliant!!!
    Thanks alot sal!!!

  • @chandeliirX919
    @chandeliirX919 6 років тому

    Thank you for making this so easy to understand! I'm using this for a class.

  • @ttvanonomousyt270
    @ttvanonomousyt270 4 роки тому

    This is the best thing anyone could teach me

  • @tali5197
    @tali5197 9 років тому

    Going to use this example in my exam if it comes up. Thanks.

  • @ggmm117
    @ggmm117 12 років тому

    I HAD NO IDEA KA HAD ACCOUNTING VIDEOS. THANK YOU

  • @SHAKIL63
    @SHAKIL63 10 років тому +14

    4.37 time, i didnt understand the last part.month 4, we earned profit $100, adding previous month cash $500, how did we get to $400,...and not $600.
    thanks

    • @SilentWill29
      @SilentWill29 10 років тому +23

      Don't worry I got confused for this part as well at first. Anyway I'll try to explain this as well as possible. So from month 3 he has $500 in cash, but $200 of that was paid in advance, which means that his total asset is actually only $300 and the other $200 is a liability. In month 4, they did the work to earn the $200, and used up $100 to do the work. See, you're thinking that this $200 is added to the cash, but in actuality it is not since it's already been paid the previous month. In month 4, he's essentially moving the $200 from Deferred Revenue to Revenue, because that's when the profit is actually EARNED. This leaves us with an expense of $100, which he has to be deducted from the Cash. That's why the Cash becomes $500 - $100, which equals $400.
      Ps. it was 4 months ago and I'm sure you've already figured it out meanwhile, but I thought this part was especially confusing so if there's anyone else who's stumped with this question, I hope my comment help clear up things a bit.

  • @gsolo99
    @gsolo99 11 років тому

    Very good and easy to understand explanation...

  • @rebeccachao6115
    @rebeccachao6115 11 років тому

    Very crystal clear, thank you Mr. Khan

  • @SelectUserNameHere
    @SelectUserNameHere 12 років тому

    Fantastic! Best explanation on the net

  • @bcnicholas123
    @bcnicholas123 6 років тому

    Good refresher. Thank you.

  • @heyandy889
    @heyandy889 12 років тому

    damn. that was a whirlwind. well done Mr. Khan. Time for me to brush up on accounting.

  • @anastasialisikova4884
    @anastasialisikova4884 7 років тому

    Thanks a lot! Awesome explanation.

  • @divyamaheshwari2292
    @divyamaheshwari2292 12 років тому

    Fantastic ..Thanx alot..

  • @quannguyen3010
    @quannguyen3010 13 років тому

    Great tutorial! Tks so much! :)

  • @shubhampatil2371
    @shubhampatil2371 4 роки тому

    Lecture 7 of this playlist

  • @jennybon999
    @jennybon999 11 років тому +1

    KA i ove youuuuu

  • @paulceltics
    @paulceltics 13 років тому

    thanks a lot

  • @cassiesarchives
    @cassiesarchives 7 років тому

    THANKS

  • @keshiabenson2912
    @keshiabenson2912 7 років тому +3

    I'm a little confused. Why is it negative 100 in the second month and not 200?

    • @african_pearl9729
      @african_pearl9729 7 років тому +1

      Keshia Benson idk if im right but i think it’s due to the fact that we already had $100 in cash from month 1

  • @dauletbukanov9703
    @dauletbukanov9703 7 років тому

    Why in the third month don't we recognize any profit? Since we agreed on the future catering and received a prepayment, aren't we supposed to make profit in this month?

  • @BrianStClair-vf9bd
    @BrianStClair-vf9bd 5 років тому

    On Month 3, he counted the $200 advancement as cash, but I thought in Accrual Basis, you don't count the cash until the service is provided. So wouldn't that keep the cash balance for Month 3 at $300? Then when we convert the Deferred Revenue to actual Revenue in Month 4, the cash total will still become $400. Right?

  • @rohanarya1946
    @rohanarya1946 6 років тому

    just an addition to the end of the problem, the deferred revenue will become 0.

  • @sohaibahmed226
    @sohaibahmed226 6 років тому

    So you subtract expenses from revenues thats why it total cost is $100

  • @joshvelasquez9660
    @joshvelasquez9660 9 років тому

    A trick I learn for a deferred has able in it

  • @azn9416
    @azn9416 11 років тому

    what can you NOT do...!! thank you

  • @abhishekpriyadarshi3528
    @abhishekpriyadarshi3528 Рік тому

    Name a topic this gentleman hasn't taught 😃