The Accounting Equation – Part 1 [±10 mins]
This video explains the relationship between the resources of a business (assets) and how these resources are funded (equity and/or liabilities) – with Jacqui Kew

The Accounting Equation – Part 2 [±10 mins]
This video explains the relationship between assets, equity and liabilities, with a focus on equity – with Jacqui Kew

Understanding Debits and Credits [±14 mins]
This video explains what the terms debit and credit mean and how they fit into the accounting system – with Jacqui Kew

Processing Business Information: Source Document to Ledger Account [±8 mins]
This video explains how information from business transactions is processed from a source document to a ledger account – with Don Macdonald

Balancing/Closing Off Ledger Accounts [±8 mins]
This video explains how to balance or close off ledger accounts in the general ledger of a business – with Jacqui Kew

Recording and Reporting Financial Information [±11 mins]
This video explains the difference between the recording of and reporting of financial information – with Jacqui Kew

Financial Statements – The Big Picture [±11 mins]
This video explains what the financial statements tell users, and how the statements link together – with Jimmy Winfield

Cash to Accrual [±6 mins]
This video explains how a ledger account reflects both cash and accrual information – with Jacqui Kew

Adjustments [±10 mins]
This video explains what adjusting journal entries (or "adjustments") are and why they are necessary as part of the financial reporting process – with Magdel Zietsman

Depreciation [±6 mins]
This video explains the concept of depreciation – with Nabeelah Daniels

Control [±10 mins]
This video explains the term “control”: a term that is often used in accounting – with Carla Fourie

Understanding Mark-Ups [±5 mins]
This video explains the difference between a mark-up stated as a percentage of the cost price and a mark-up stated as a percentage of the selling price – with Jacqui Kew

Understanding Inventory Cost Allocation – FIFO and Weighed Average [±5 mins]
This video explains the inventory cost allocation methods FIFO (first in, first out) and weighted average – with Jacqui Kew

The Reconciliation Process [±12 mins]
This video explains the reconcilliation process, why reconciliations are necessary with a focus on debtors, creditors and bank reconciliations – with Don Macdonald

Statement of Cash Flows – Introduction [±9 mins]
This video explains the principles underlying the Statement of Cash Flows – with Don Macdonald

Improving your Workings [± 11 mins]
This video explains how to present your workings to maximise the marks for your level of knowledge – with Gizelle Willows

What is a Share? [±9 mins]
This video explains some of the common questions relating to shares – with Jacqui Kew

The Asset Life Cycle [±13mins]
This video explains the financial reporting process from initial recognition until derecognition, with a focus on assets – with Nabeelah Daniels

Liabilities according to the Conceptual Framework [±13 mins]
This video explains the new definition of 'liabilities' in the revised Conceptual Framework 2018 – with Taryn Miller

What are Liabilities - According to IAS37? [±8 mins]
This video explains when a business can recognise a liability and introduces provisions and contingent liabilities – with Gizelle Willows

Deferred Tax – Introduction [±9 mins]
This video explains the impact that the accrual basis has on the recognition of tax, an introduction to deferred tax – with Gizelle Willows

Identifying a Change in Accounting Policy [±9 mins]
This video explains how to distinguish a change in accounting policy from a change in estimate or a change in circumstance – with Alex Watson

Reporting a Change in Accounting Policy [±11 mins]
This video explains how a change in accounting policy is recognised in the financial statements – with Alex Watson

Consolidations – The Basic Adjustments [±9min]
This video explains the principles underlying basic consolidation adjustments required when preparing consolidated financial statements – with Tarryn Hyland

Introduction – Pro Forma Journal Entries [±14mins]
This video explains basic pro-forma journal entries – with Tarryn Hyland

Business Combinations [± 10 mins]
This video explains what a business combination is and how it should be reported – with Grant Edmond

Group Accounting – Introduction [± 14 min]
This video explains the basics of group accounting – with Jatin Garach