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			<video:title><![CDATA[The Accounting Equation - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
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			<video:title><![CDATA[Assets vs Liabilities - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Here we tackle the first two parts of the Accounting Equation: Assets and Liabilities. What do those words actually mean? How are they the same? How are they different? We'll find out!]]></video:description>
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			<video:title><![CDATA[Shareholder's Equity - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
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			<video:title><![CDATA[The Balance Sheet - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[The Balance Sheet is a financial statement used to show a company's assets, liabilities, and equities at a single point in time. It is, most literally, the accounting equation.]]></video:description>
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			<video:title><![CDATA[The Statement of Retained Earnings - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
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			<video:title><![CDATA[The Income Statement - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
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			<video:title><![CDATA[The Statement of Cash Flows - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[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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			<video:title><![CDATA[How the Statements Work Together - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[All these statements... How do they work together? Where do I start? It's not terribly complicated. Let me show you.]]></video:description>
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    <loc>http://acct2050.com/topics/financial-statment/problems/calculating-operating-income</loc>
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			<video:title><![CDATA[Current Assets - ACCT 2050, University of Minnesota--Twin Cities]]></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 2050, University of Minnesota--Twin Cities]]></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[Current Liabilities - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[We've already learned about Liabilities, 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 Liabilites - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[We've already learned about Liabilities, 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[Contributed Capital - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<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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    <loc>http://acct2050.com/topics/financial-statment/videos/the-classified-balance-sheet</loc>
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			<video:title><![CDATA[The Classified Balance Sheet - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[The Classified Balance Sheet lets us see our assets and liabilities by groups, which gives us a little better overview.]]></video:description>
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    <loc>http://acct2050.com/topics/financial-statment/videos/the-multistep-income-statement</loc>
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			<video:title><![CDATA[The Multistep Income Statement - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[The single step Income Statement is what we're used to dealing with, but the Multistep Statement gives us much more visibility into the information that actually matters.]]></video:description>
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			<video:title><![CDATA[Retained Earnings vs Shareholder's Equity - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[What is the Statement of Shareholder's Equity? Let's make it up together.]]></video:description>
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			<video:title><![CDATA[Ratios: Working Capital - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Ratios help us make comparisons quickly. This video will look at the Working Capital ratio.]]></video:description>
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			<video:title><![CDATA[Gross Profit vs Net Profit - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Gross vs Net? What do those words mean? What's the difference between those two "profits"?]]></video:description>
			<video:content_loc>http://acct2050.com/v/31</video:content_loc>
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			<video:title><![CDATA[T-Accounts - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[T-Acounts are the 30,000 ft. view of your accounts. They help you quickly glance at an account and see what is going on inside of it.]]></video:description>
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			<video:title><![CDATA[Determining Normal Balances For Assets &amp; Liabilities - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[A "normal" balance just means what side of the account the increases go on. Here we're going to determine normal for Assets and Liabilities.]]></video:description>
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			<video:title><![CDATA[Determining Normal Balance for Shareholder's Equity - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Shareholder's Equity has a normal balance, just like every other account. It's pretty simple to determine, not unlike Assets and Liabilities.]]></video:description>
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			<video:duration>713</video:duration>
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			<video:title><![CDATA[Normal Balance Shortcut: Double Entry - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[I told you that understanding normal balances is super important, so we're not done yet. This shortcut has to do with Double Entry Accounting. Excited? You probably should be.]]></video:description>
			<video:content_loc>http://acct2050.com/v/15</video:content_loc>
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			<video:title><![CDATA[Normal Balance Shortcut: DEAD Mnemonic  - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[You'll be DEAD if you forget this. Forgive my cheesiness. ]]></video:description>
			<video:content_loc>http://acct2050.com/v/21</video:content_loc>
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			<video:description><![CDATA[The Journal, Ledger, and Trial Balance are how we keep track of what is going on day-to-day in our business.]]></video:description>
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			<video:title><![CDATA[Cash vs. Accrual Accounting - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Some businesses operate on the Cash Basis of accounting, but most are on the Accrual Basis. Cash is super simple, Accrual gets a little trickier.]]></video:description>
			<video:content_loc>http://acct2050.com/v/19</video:content_loc>
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			<video:title><![CDATA[Expense Recognition - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[If you pay for something today, should we recognize it as an expense? Well, it depends.]]></video:description>
			<video:content_loc>http://acct2050.com/v/18</video:content_loc>
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			<video:title><![CDATA[Accruals and Deferrals - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[What happens when you get cash before you do any work? Or if you do work before you get any cash? That's what we're talking about here!]]></video:description>
			<video:content_loc>http://acct2050.com/v/3</video:content_loc>
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		</video:video>
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    <loc>http://acct2050.com/topics/adjustments/videos/adjusting-entries</loc>
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			<video:title><![CDATA[What is an Adjusting Entry? - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[What even is an Adjusting Entry? Why do we have to make them? ]]></video:description>
			<video:content_loc>http://acct2050.com/v/9</video:content_loc>
			<video:duration>251</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
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		</video:video>
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  <url>
    <loc>http://acct2050.com/topics/adjustments/videos/adjusting-entry-supplies</loc>
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		<lastmod>2017-01-15T20:05:14+00:00</lastmod>
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		<video:video>
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			<video:title><![CDATA[Adjusting Entry: Supplies - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[An adjusting entry example using Supplies as the account of interest.]]></video:description>
			<video:content_loc>http://acct2050.com/v/2</video:content_loc>
			<video:duration>114</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 4">http://acct2050.com/topics/adjustments</video:gallery_loc>
		</video:video>
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    <loc>http://acct2050.com/topics/adjustments/videos/adjusting-entry-wages</loc>
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		<lastmod>2017-01-15T20:05:14+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/536247680_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Adjusting Entry: Wages - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[An adjusting entry example using Wage Expense and Wages Payable.]]></video:description>
			<video:content_loc>http://acct2050.com/v/8</video:content_loc>
			<video:duration>292</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 4">http://acct2050.com/topics/adjustments</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/adjustments/videos/adjusting-entry-unearned-revenue</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:14+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/536246980_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Adjusting Entry: Unearned Revenue - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[An adjusting entry example using Unearned Revenue as our medium.]]></video:description>
			<video:content_loc>http://acct2050.com/v/11</video:content_loc>
			<video:duration>131</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 4">http://acct2050.com/topics/adjustments</video:gallery_loc>
		</video:video>
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  <url>
    <loc>http://acct2050.com/topics/adjustments/videos/adjusting-entry-interest</loc>
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		<lastmod>2017-01-15T20:05:14+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/536304515_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Adjusting Entry: Interest - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[An adjusting entry example using Interest as the account we care about.]]></video:description>
			<video:content_loc>http://acct2050.com/v/1</video:content_loc>
			<video:duration>123</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 4">http://acct2050.com/topics/adjustments</video:gallery_loc>
		</video:video>
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  <url>
    <loc>http://acct2050.com/topics/adjustments/videos/contra-accounts</loc>
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		<lastmod>2017-01-15T20:05:14+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/536247818_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Contra-accounts - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[A brief primer on what contra-accounts are, and what they aren't.]]></video:description>
			<video:content_loc>http://acct2050.com/v/7</video:content_loc>
			<video:duration>280</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 4">http://acct2050.com/topics/adjustments</video:gallery_loc>
		</video:video>
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  <url>
    <loc>http://acct2050.com/topics/adjustments/videos/depreciation</loc>
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		<lastmod>2017-01-15T20:05:14+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/536248266_1280x720.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Depreciation - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Our first look at Depreciation. This time, we're just going to look at straight-line depreciation. There's much more to come, but we'll save that for later.]]></video:description>
			<video:content_loc>http://acct2050.com/v/6</video:content_loc>
			<video:duration>430</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 4">http://acct2050.com/topics/adjustments</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/adjustments/videos/income-closing-process</loc>
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		<lastmod>2017-01-15T20:05:14+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/536248609_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[The Closing Process - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[The Closing Process isn't hard. I dare say that it's even fun. I'll show you why.]]></video:description>
			<video:content_loc>http://acct2050.com/v/4</video:content_loc>
			<video:duration>637</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 4">http://acct2050.com/topics/adjustments</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/adjustments</loc>
		<priority>0.5</priority>
		<lastmod>2025-04-03T21:35:54+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2050.com/topics/inventory/problems/consignment-inventory</loc>
		<priority>0.5</priority>
		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/inventory/problems/fob-destination</loc>
		<priority>0.5</priority>
		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2050.com/topics/inventory/problems/inventory-set-aside</loc>
		<priority>0.5</priority>
		<lastmod>2016-08-16T19:43:53+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/inventory/problems/loss-on-inventory</loc>
		<priority>0.5</priority>
		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/inventory/problems/assets-and-fob-shipping</loc>
		<priority>0.5</priority>
		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/inventory/problems/fob-shipping-2</loc>
		<priority>0.5</priority>
		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/inventory/problems/inventory-costing</loc>
		<priority>0.5</priority>
		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/inventory/problems/inventory-errors</loc>
		<priority>0.5</priority>
		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/inventory/videos/cogs-and-inventory</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:14+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540383685_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[COGS and Inventory - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[A brief introduction to inventory, cost of goods sold, and how they relate to each other. This is meant to be a brief overview before we really dive in.]]></video:description>
			<video:content_loc>http://acct2050.com/v/51</video:content_loc>
			<video:duration>177</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 5">http://acct2050.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/inventory/videos/net-sales</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:14+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540398186_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Net Sales - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[There are a couple of things that can be taken out of sales to get us down to "Net Sales". You'll need to pay close attention, because these exact same things will apply to purchases too.]]></video:description>
			<video:content_loc>http://acct2050.com/v/41</video:content_loc>
			<video:duration>603</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 5">http://acct2050.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/inventory/videos/perpetual-vs-periodic</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:14+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540385205_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Perpetual vs Periodic - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[The two methods of inventory tracking. And, surprise, we're going to talk some more about words.]]></video:description>
			<video:content_loc>http://acct2050.com/v/46</video:content_loc>
			<video:duration>430</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 5">http://acct2050.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/inventory/videos/fob-shipping</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:14+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540397739_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[FOB Shipping? - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[What in the world does FOB mean? I'm not really sure, but that's ok, you wont miss any FOB questions if you can draw a line.]]></video:description>
			<video:content_loc>http://acct2050.com/v/42</video:content_loc>
			<video:duration>531</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 5">http://acct2050.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/inventory/videos/transportation-in</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540385078_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Transportation In - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Transportation in matters, but transportation out never really gets talked about. What's the deal with that?]]></video:description>
			<video:content_loc>http://acct2050.com/v/47</video:content_loc>
			<video:duration>521</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 5">http://acct2050.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/inventory/videos/cogs</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540384378_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[COGS - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[How can we figure out COGS under the periodic inventory system? By making up a formula, of course.]]></video:description>
			<video:content_loc>http://acct2050.com/v/49</video:content_loc>
			<video:duration>378</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 5">http://acct2050.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/inventory/videos/drawbacks-periodic-inventory</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540385484_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Drawbacks to Periodic - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[The Periodic inventory has a couple of drawbacks, which we will discuss here.]]></video:description>
			<video:content_loc>http://acct2050.com/v/44</video:content_loc>
			<video:duration>367</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 5">http://acct2050.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/inventory/videos/specific-identification</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540382241_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Specific Identification - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Of the inventory costing methods, specific identification is by far the easiest, and the least used.]]></video:description>
			<video:content_loc>http://acct2050.com/v/52</video:content_loc>
			<video:duration>137</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 5">http://acct2050.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/inventory/videos/weighted-average-inventory</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540383780_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Weighted Average - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Weighted average is another inventory costing method that applies a single average cost to all the units. ]]></video:description>
			<video:content_loc>http://acct2050.com/v/50</video:content_loc>
			<video:duration>261</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 5">http://acct2050.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/inventory/videos/fifo-lifo</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540387104_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[FIFO and LIFO - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[FIFO and LIFO are the two most commonly used inventory costing methods. And they are also the only accounting terms that most people remember years later.]]></video:description>
			<video:content_loc>http://acct2050.com/v/43</video:content_loc>
			<video:duration>1217</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 5">http://acct2050.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/inventory/videos/gross-profit</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540384416_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Estimating with Gross Profit - ACCT 2050, University of Minnesota--Twin Cities]]></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>
			<video:content_loc>http://acct2050.com/v/48</video:content_loc>
			<video:duration>443</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 5">http://acct2050.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/inventory</loc>
		<priority>0.5</priority>
		<lastmod>2025-04-03T21:35:54+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/bank-reconciliations/problems/categorizing-cash-and-cash-equivalents</loc>
		<priority>0.5</priority>
		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/bank-reconciliations/problems/bank-reconciliation</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:25+00:00</lastmod>
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    <loc>http://acct2050.com/topics/bank-reconciliations/videos/cash-cash-equivalents</loc>
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		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540406744_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Cash and Cash Equivalents - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Cash and Cash Equivalents are relatively straightforward, you just need to remember to look out for the original maturity dates.]]></video:description>
			<video:content_loc>http://acct2050.com/v/53</video:content_loc>
			<video:duration>472</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 6">http://acct2050.com/topics/bank-reconciliations</video:gallery_loc>
		</video:video>
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  <url>
    <loc>http://acct2050.com/topics/bank-reconciliations/videos/what-is-a-bank-reconciliation</loc>
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		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540385233_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Bank Reconciliations: What and Why - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Bank Reconciliations make little to no sense before you understand what they are and why they are necessary. Once you understand the meta-principles of Bank Recs, they become quite easy.]]></video:description>
			<video:content_loc>http://acct2050.com/v/45</video:content_loc>
			<video:duration>578</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 6">http://acct2050.com/topics/bank-reconciliations</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/bank-reconciliations/videos/how-to-do-a-bank-reconciliation</loc>
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		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540399224_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Bank Reconciliations: How - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<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>
			<video:content_loc>http://acct2050.com/v/40</video:content_loc>
			<video:duration>1257</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 6">http://acct2050.com/topics/bank-reconciliations</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/bank-reconciliations/videos/debit-memos</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540469347_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Debit and Credit Memos - ACCT 2050, University of Minnesota--Twin Cities]]></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>
			<video:content_loc>http://acct2050.com/v/54</video:content_loc>
			<video:duration>321</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 6">http://acct2050.com/topics/bank-reconciliations</video:gallery_loc>
		</video:video>
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  <url>
    <loc>http://acct2050.com/topics/bank-reconciliations/videos/mistakes</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540458307_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Fixing Mistakes in Bank Recs - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<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>
			<video:content_loc>http://acct2050.com/v/55</video:content_loc>
			<video:duration>512</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 6">http://acct2050.com/topics/bank-reconciliations</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/bank-reconciliations</loc>
		<priority>0.5</priority>
		<lastmod>2025-04-03T21:35:54+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/accounts-receivable/problems/bad-debt-expense-effect</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/accounts-receivable/problems/calculating-bad-debts</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:25+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/accounts-receivable/problems/the-effect-of-uncollectible-accounts</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/accounts-receivable/problems/using-the-balance-sheet-method</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:25+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/accounts-receivable/videos/what-is-a-bad-debt</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540458118_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[A/R and Bad Debts Introduction - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[An introduction to Accounts Receivable and Bad Debts, and why we have to recognize bad debts.]]></video:description>
			<video:content_loc>http://acct2050.com/v/56</video:content_loc>
			<video:duration>429</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 7">http://acct2050.com/topics/accounts-receivable</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/accounts-receivable/videos/direct-writeoffs</loc>
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		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540570593_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Direct Method - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<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>
			<video:content_loc>http://acct2050.com/v/58</video:content_loc>
			<video:duration>255</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 7">http://acct2050.com/topics/accounts-receivable</video:gallery_loc>
		</video:video>
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  <url>
    <loc>http://acct2050.com/topics/accounts-receivable/videos/allowance</loc>
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		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540570761_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[The Allowance Method - ACCT 2050, University of Minnesota--Twin Cities]]></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>
			<video:content_loc>http://acct2050.com/v/57</video:content_loc>
			<video:duration>536</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 7">http://acct2050.com/topics/accounts-receivable</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/accounts-receivable/videos/income-statement-vs-balance-sheet-methods</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540872425_1280x720.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Income Statement vs Balance Sheet Methods - ACCT 2050, University of Minnesota--Twin Cities]]></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>
			<video:content_loc>http://acct2050.com/v/60</video:content_loc>
			<video:duration>794</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 7">http://acct2050.com/topics/accounts-receivable</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/accounts-receivable/videos/net-credit-sales</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540871854_1280x720.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Net Credit Sales - ACCT 2050, University of Minnesota--Twin Cities]]></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://acct2050.com/v/62</video:content_loc>
			<video:duration>320</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 7">http://acct2050.com/topics/accounts-receivable</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/accounts-receivable/videos/account-receivable-write-offs</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540873263_1280x720.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Write Offs and Reinstatements - ACCT 2050, University of Minnesota--Twin Cities]]></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>
			<video:content_loc>http://acct2050.com/v/59</video:content_loc>
			<video:duration>506</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 7">http://acct2050.com/topics/accounts-receivable</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/accounts-receivable</loc>
		<priority>0.5</priority>
		<lastmod>2025-04-03T21:35:54+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/fixed-assets/problems/patent-amortization</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/fixed-assets/problems/the-effect-of-capital-vs-revenue-expenditures</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/fixed-assets/problems/calculating-depreciation</loc>
		<priority>0.5</priority>
		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/fixed-assets/problems/change-in-depreciation</loc>
		<priority>0.5</priority>
		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/fixed-assets/problems/failure-to-record-depreciation</loc>
		<priority>0.5</priority>
		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/fixed-assets/videos/acquisition-cost-of-assets</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540900196_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Acquisition Cost of Assets - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[What things do you get to count as the "cost" of an asset? Well, it depends.]]></video:description>
			<video:content_loc>http://acct2050.com/v/69</video:content_loc>
			<video:duration>803</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 8">http://acct2050.com/topics/fixed-assets</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/fixed-assets/videos/lump-sum-asset-purchases</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540900019_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Lump Sum Purchases - ACCT 2050, University of Minnesota--Twin Cities]]></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://acct2050.com/v/70</video:content_loc>
			<video:duration>361</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 8">http://acct2050.com/topics/fixed-assets</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/fixed-assets/videos/what-is-depreciation</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/541252091_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[What is Depreciation? - ACCT 2050, University of Minnesota--Twin Cities]]></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>
			<video:content_loc>http://acct2050.com/v/63</video:content_loc>
			<video:duration>683</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 8">http://acct2050.com/topics/fixed-assets</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/fixed-assets/videos/straight-line-depreciation</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/541193926_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Straight Line Depreciation - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Get excited, because straight line depreciation is super easy.]]></video:description>
			<video:content_loc>http://acct2050.com/v/66</video:content_loc>
			<video:duration>273</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 8">http://acct2050.com/topics/fixed-assets</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/fixed-assets/videos/double-declining-balance</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/541194462_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Double Declining Balance - ACCT 2050, University of Minnesota--Twin Cities]]></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>
			<video:content_loc>http://acct2050.com/v/64</video:content_loc>
			<video:duration>838</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 8">http://acct2050.com/topics/fixed-assets</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/fixed-assets/videos/units-of-production</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/541193729_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Units of Production - ACCT 2050, University of Minnesota--Twin Cities]]></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>
			<video:content_loc>http://acct2050.com/v/68</video:content_loc>
			<video:duration>223</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 8">http://acct2050.com/topics/fixed-assets</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/fixed-assets/videos/partial-year-depreciation</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/541193887_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Partial Year Depreciation - ACCT 2050, University of Minnesota--Twin Cities]]></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>
			<video:content_loc>http://acct2050.com/v/67</video:content_loc>
			<video:duration>350</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 8">http://acct2050.com/topics/fixed-assets</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/fixed-assets/videos/capital-vs-revenue-expenditures</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/541194176_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Capital vs. Revenue Expenditures - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Some assets are going to require more money to be spent on them. If you have an asset that requires some sort of additional outlay, you can either capitalize or expense that amount of money. If you do capitalize it, you must also depreciate it, which leads to a change in depreciation.]]></video:description>
			<video:content_loc>http://acct2050.com/v/65</video:content_loc>
			<video:duration>642</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 8">http://acct2050.com/topics/fixed-assets</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/fixed-assets</loc>
		<priority>0.5</priority>
		<lastmod>2025-04-03T21:35:54+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/liabilities/problems/liability-classification</loc>
		<priority>0.5</priority>
		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/liabilities/problems/contingent-liabilities</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/liabilities/problems/contingent-liabilities-warranties</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/liabilities/videos/interest-bearing</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/544997920_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Interest Bearing Notes - ACCT 2050, University of Minnesota--Twin Cities]]></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>
			<video:content_loc>http://acct2050.com/v/76</video:content_loc>
			<video:duration>506</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 9">http://acct2050.com/topics/liabilities</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/liabilities/videos/non-interest-bearing</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/545013099_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Non-interest Bearing Notes - ACCT 2050, University of Minnesota--Twin Cities]]></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>
			<video:content_loc>http://acct2050.com/v/71</video:content_loc>
			<video:duration>376</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 9">http://acct2050.com/topics/liabilities</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/liabilities/videos/contingencies</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/545011648_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Contingencies - ACCT 2050, University of Minnesota--Twin Cities]]></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>
			<video:content_loc>http://acct2050.com/v/74</video:content_loc>
			<video:duration>358</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 9">http://acct2050.com/topics/liabilities</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/liabilities</loc>
		<priority>0.5</priority>
		<lastmod>2025-04-03T21:35:54+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/time-value/problems/purchasing-with-a-non-interest-bearing-note</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/time-value/videos/what-is-present-value</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/544997762_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[What is Present Value - ACCT 2050, University of Minnesota--Twin Cities]]></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://acct2050.com/v/77</video:content_loc>
			<video:duration>495</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 10">http://acct2050.com/topics/time-value</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/time-value/videos/simple-vs-compound</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/544998094_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Simple vs Compound - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Compound interest is the most powerful force in the universe. -Einstein]]></video:description>
			<video:content_loc>http://acct2050.com/v/75</video:content_loc>
			<video:duration>881</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 10">http://acct2050.com/topics/time-value</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/time-value/videos/pv-lump-sum</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/544997200_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[PV of a Lump Sum - ACCT 2050, University of Minnesota--Twin Cities]]></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>
			<video:content_loc>http://acct2050.com/v/79</video:content_loc>
			<video:duration>279</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 10">http://acct2050.com/topics/time-value</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/time-value/videos/pv-lump-sum-problem</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/545011620_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[PV of a Lump Sum - ACCT 2050, University of Minnesota--Twin Cities]]></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>
			<video:content_loc>http://acct2050.com/v/73</video:content_loc>
			<video:duration>369</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 10">http://acct2050.com/topics/time-value</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/time-value/videos/present-value-of-an-ordinary-annuity</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/544997482_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Ordinary Annuity - ACCT 2050, University of Minnesota--Twin Cities]]></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://acct2050.com/v/78</video:content_loc>
			<video:duration>436</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 10">http://acct2050.com/topics/time-value</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/time-value/videos/purchase-with-annuity</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/544996929_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Purchasing with an Annuity - ACCT 2050, University of Minnesota--Twin Cities]]></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://acct2050.com/v/80</video:content_loc>
			<video:duration>271</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 10">http://acct2050.com/topics/time-value</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/time-value/videos/annuity-payment</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/545012905_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Finding the Payment - ACCT 2050, University of Minnesota--Twin Cities]]></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>
			<video:content_loc>http://acct2050.com/v/72</video:content_loc>
			<video:duration>367</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 10">http://acct2050.com/topics/time-value</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/time-value</loc>
		<priority>0.5</priority>
		<lastmod>2025-04-03T21:35:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/bonds/problems/bond-multiple-choice</loc>
		<priority>0.5</priority>
		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/bonds/problems/bond-issue-prices</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/bonds/problems/coupon-and-market-rates</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/bonds/problems/bond-amortization</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/bonds/problems/bond-retirement</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/bonds/videos/accounting-bonds</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/545307687_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Intro to Bonds - ACCT 2050, University of Minnesota--Twin Cities]]></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://acct2050.com/v/84</video:content_loc>
			<video:duration>604</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 11">http://acct2050.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/bonds/videos/bond-discounts-and-premiums</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/545308816_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Discounts and Premiums - ACCT 2050, University of Minnesota--Twin Cities]]></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://acct2050.com/v/82</video:content_loc>
			<video:duration>454</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 11">http://acct2050.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/bonds/videos/bond-discount</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/545320609_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Selling at a Discount - ACCT 2050, University of Minnesota--Twin Cities]]></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://acct2050.com/v/81</video:content_loc>
			<video:duration>435</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 11">http://acct2050.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/bonds/videos/bond-premium</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/545307199_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Selling for a Premium - ACCT 2050, University of Minnesota--Twin Cities]]></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://acct2050.com/v/86</video:content_loc>
			<video:duration>491</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 11">http://acct2050.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/bonds/videos/bond-amortization</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/545308498_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Amortization - ACCT 2050, University of Minnesota--Twin Cities]]></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://acct2050.com/v/83</video:content_loc>
			<video:duration>1302</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 11">http://acct2050.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/bonds/videos/borrowing-cost</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/545306378_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Borrowing Cost - ACCT 2050, University of Minnesota--Twin Cities]]></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://acct2050.com/v/87</video:content_loc>
			<video:duration>393</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 11">http://acct2050.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
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		<lastmod>2017-01-15T20:05:17+00:00</lastmod>
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			<video:title><![CDATA[Interacting with Market Rates - ACCT 2050, University of Minnesota--Twin Cities]]></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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			<video:duration>330</video:duration>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/545307534_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Retiring Bonds - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[A bond can be taken out of circulation by reaching its maturity date and being paid off, or by the company calling the bond early for a stated price. When the bond is called early, it's possible that we may need to recognize a gain or a loss on that bond.]]></video:description>
			<video:content_loc>http://acct2050.com/v/85</video:content_loc>
			<video:duration>594</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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		<lastmod>2025-04-03T21:35:55+00:00</lastmod>
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  <url>
    <loc>http://acct2050.com/topics/shareholders-equity/problems/stock-dividends-true-false-theory</loc>
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		<lastmod>2016-11-22T16:54:26+00:00</lastmod>
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  <url>
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		<priority>0.5</priority>
		<lastmod>2016-11-29T04:21:31+00:00</lastmod>
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  <url>
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		<lastmod>2016-11-29T04:21:31+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2050.com/topics/shareholders-equity/problems/effect-on-financial-statements-stock-split</loc>
		<priority>0.5</priority>
		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/shareholders-equity/problems/stock-and-dividends-tf</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-29T04:21:31+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2050.com/topics/shareholders-equity/problems/comprehensive-stockholders-equity</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-29T04:54:26+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2050.com/topics/shareholders-equity/videos/shareholders-equity</loc>
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		<lastmod>2017-01-15T20:05:17+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/545896235_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Shareholder's Equity - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[A high-level overview of what Shareholder's Equity is, and what makes up Contributed Capital.]]></video:description>
			<video:content_loc>http://acct2050.com/v/90</video:content_loc>
			<video:duration>312</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 12">http://acct2050.com/topics/shareholders-equity</video:gallery_loc>
		</video:video>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/545896227_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Stock Classifications - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Authorized, Issued, Outstanding, and Treasury shares are all classifications of stock, and you'll need to know what each of them are.]]></video:description>
			<video:content_loc>http://acct2050.com/v/91</video:content_loc>
			<video:duration>259</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 12">http://acct2050.com/topics/shareholders-equity</video:gallery_loc>
		</video:video>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/545899271_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Issuance of Stock - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[When a company issues stock, part of the price of the stock has to go to par value, and the other part goes to and "additional" account called APIC.]]></video:description>
			<video:content_loc>http://acct2050.com/v/89</video:content_loc>
			<video:duration>397</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 12">http://acct2050.com/topics/shareholders-equity</video:gallery_loc>
		</video:video>
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		<lastmod>2017-01-15T20:05:17+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/546055376_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Treasury Stock - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Treasury stock is stock that the company has, for whatever reason, decided to repurchase. We account for treasury stock a little differently, in that there is no par value for it. We do, however, still have an APIC account. How's that work?]]></video:description>
			<video:content_loc>http://acct2050.com/v/93</video:content_loc>
			<video:duration>671</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 12">http://acct2050.com/topics/shareholders-equity</video:gallery_loc>
		</video:video>
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  <url>
    <loc>http://acct2050.com/topics/shareholders-equity/videos/cash-dividends</loc>
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		<lastmod>2017-01-15T20:05:17+00:00</lastmod>
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			<video:title><![CDATA[Cash Dividends - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[A company can pay a cash dividend to its shareholders, in which they distribute a certain amount of moeny per share. There are three distinct dates that you have to remember when it comes to cash dividends: Declaration, Date of Record, and Date of Payment.]]></video:description>
			<video:content_loc>http://acct2050.com/v/92</video:content_loc>
			<video:duration>598</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 12">http://acct2050.com/topics/shareholders-equity</video:gallery_loc>
		</video:video>
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  <url>
    <loc>http://acct2050.com/topics/shareholders-equity/videos/effect-of-cash-dividends</loc>
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		<lastmod>2017-01-15T20:05:17+00:00</lastmod>
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			<video:title><![CDATA[The Effect of Cash Dividends - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Here we take a look at what effect declaring and paying cash dividends has on the Balance Sheet, and when those effects take place.]]></video:description>
			<video:content_loc>http://acct2050.com/v/94</video:content_loc>
			<video:duration>368</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 12">http://acct2050.com/topics/shareholders-equity</video:gallery_loc>
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  <url>
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			<video:title><![CDATA[Stock Dividends - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Stock dividends are basically a combination of cash dividends and stock issuance. There are two categories of stock dividends: small and large. The dividend amount is different depedning on whether it's a small or large dividend.]]></video:description>
			<video:content_loc>http://acct2050.com/v/95</video:content_loc>
			<video:duration>828</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 12">http://acct2050.com/topics/shareholders-equity</video:gallery_loc>
		</video:video>
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    <loc>http://acct2050.com/topics/shareholders-equity</loc>
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		<lastmod>2025-04-03T21:35:55+00:00</lastmod>
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  </url>
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		<priority>0.5</priority>
		<lastmod>2016-11-22T16:54:26+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2050.com/topics/cash-flows/problems/investing-activity-classification</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-22T16:54:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/cash-flows/problems/operating-cash-flows-indirect-method</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-22T16:54:26+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2050.com/topics/cash-flows/problems/cash-flows-and-gains</loc>
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		<lastmod>2016-11-30T00:52:00+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2050.com/topics/cash-flows/problems/cash-flows-gain-on-equipment</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-30T00:52:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/cash-flows/problems/investing-vs-financing-activities</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-30T00:52:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2050.com/topics/cash-flows/problems/comprehensive-cash-flow-problem</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-30T00:52:00+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2050.com/topics/cash-flows/videos/cash-flows</loc>
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		<lastmod>2017-01-15T20:05:17+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/547780821_1280x720.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Cash Flow Overview - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Note: This is a repeat of the Chapter 1 Cash Flows video.&lt;br /&gt;
&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>
			<video:content_loc>http://acct2050.com/v/100</video:content_loc>
			<video:duration>362</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 13">http://acct2050.com/topics/cash-flows</video:gallery_loc>
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  </url>
  <url>
    <loc>http://acct2050.com/topics/cash-flows/videos/operating-cash-flows</loc>
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		<lastmod>2017-01-15T20:05:17+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/547767818_1280x720.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Operating Cash Flows - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[The operating section of the statement of cash flows.]]></video:description>
			<video:content_loc>http://acct2050.com/v/99</video:content_loc>
			<video:duration>1121</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 13">http://acct2050.com/topics/cash-flows</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/cash-flows/videos/indirect-method</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:17+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/547771280_1280x720.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Indirect Method - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[The indirect method for the operations section of the statement of cash flows.]]></video:description>
			<video:content_loc>http://acct2050.com/v/98</video:content_loc>
			<video:duration>866</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 13">http://acct2050.com/topics/cash-flows</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/cash-flows/videos/investing-cash-flows</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:17+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/547779514_1280x720.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Investing Cash Flows - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[The investing section of the statement of cash flows.]]></video:description>
			<video:content_loc>http://acct2050.com/v/97</video:content_loc>
			<video:duration>314</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 13">http://acct2050.com/topics/cash-flows</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/cash-flows/videos/financing-cash-flows</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:17+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/547779951_1280x720.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Financing Cash Flows - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[The financing section of the statement of cash flows.]]></video:description>
			<video:content_loc>http://acct2050.com/v/96</video:content_loc>
			<video:duration>197</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 13">http://acct2050.com/topics/cash-flows</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/cash-flows/videos/depreciation-cash-flows</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:18+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/547851524_1280x720.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Depreciation in Cash Flows - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Finding depreciation expense when doing the statement of cash flows.]]></video:description>
			<video:content_loc>http://acct2050.com/v/103</video:content_loc>
			<video:duration>350</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 13">http://acct2050.com/topics/cash-flows</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/cash-flows/videos/plant-property-and-equipment-cash-flows</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:18+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/547851847_1280x720.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[PPE for Cash Flows - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Finding the cash spent on PPE for the statement of cash flows.]]></video:description>
			<video:content_loc>http://acct2050.com/v/102</video:content_loc>
			<video:duration>159</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACCT 2050 - Topic 13">http://acct2050.com/topics/cash-flows</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2050.com/topics/cash-flows/videos/cash-flow-problem</loc>
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		<lastmod>2017-01-15T20:05:18+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/547856594_1280x720.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Bringing it All Together - ACCT 2050, University of Minnesota--Twin Cities]]></video:title>
			<video:description><![CDATA[Bringing together everything we've learned about the statement of cash flows in one big problem.]]></video:description>
			<video:content_loc>http://acct2050.com/v/101</video:content_loc>
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