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			<video:title><![CDATA[The Balance Sheet - MGMT 30A, University of California--Irvine]]></video:title>
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			<video:title><![CDATA[The Statement of Retained Earnings - MGMT 30A, University of California--Irvine]]></video:title>
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			<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[Current Assets - MGMT 30A, University of California--Irvine]]></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 - MGMT 30A, University of California--Irvine]]></video:title>
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			<video:title><![CDATA[Non-Current Liabilites - MGMT 30A, University of California--Irvine]]></video:title>
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			<video:title><![CDATA[Contributed Capital - MGMT 30A, University of California--Irvine]]></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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			<video:title><![CDATA[The Classified Balance Sheet - MGMT 30A, University of California--Irvine]]></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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			<video:title><![CDATA[The Multistep Income Statement - MGMT 30A, University of California--Irvine]]></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 - MGMT 30A, University of California--Irvine]]></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 - MGMT 30A, University of California--Irvine]]></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[Normal Balance Shortcut: Double Entry - MGMT 30A, University of California--Irvine]]></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>
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			<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>
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			<video:title><![CDATA[Accruals and Deferrals - MGMT 30A, University of California--Irvine]]></video:title>
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			<video:title><![CDATA[What is an Adjusting Entry? - MGMT 30A, University of California--Irvine]]></video:title>
			<video:description><![CDATA[What even is an Adjusting Entry? Why do we have to make them? ]]></video:description>
			<video:content_loc>http://mgmt30a.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://mgmt30a.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:title><![CDATA[Adjusting Entry: Supplies - MGMT 30A, University of California--Irvine]]></video:title>
			<video:description><![CDATA[An adjusting entry example using Supplies as the account of interest.]]></video:description>
			<video:content_loc>http://mgmt30a.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="MGMT 30A - Topic 4">http://mgmt30a.com/topics/adjustments</video:gallery_loc>
		</video:video>
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  <url>
    <loc>http://mgmt30a.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:title><![CDATA[Adjusting Entry: Wages - MGMT 30A, University of California--Irvine]]></video:title>
			<video:description><![CDATA[An adjusting entry example using Wage Expense and Wages Payable.]]></video:description>
			<video:content_loc>http://mgmt30a.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="MGMT 30A - Topic 4">http://mgmt30a.com/topics/adjustments</video:gallery_loc>
		</video:video>
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  <url>
    <loc>http://mgmt30a.com/topics/adjustments/videos/adjusting-entry-unearned-revenue</loc>
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		<lastmod>2017-01-15T20:05:14+00:00</lastmod>
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			<video:title><![CDATA[Adjusting Entry: Unearned Revenue - MGMT 30A, University of California--Irvine]]></video:title>
			<video:description><![CDATA[An adjusting entry example using Unearned Revenue as our medium.]]></video:description>
			<video:content_loc>http://mgmt30a.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="MGMT 30A - Topic 4">http://mgmt30a.com/topics/adjustments</video:gallery_loc>
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    <loc>http://mgmt30a.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 - MGMT 30A, University of California--Irvine]]></video:title>
			<video:description><![CDATA[An adjusting entry example using Interest as the account we care about.]]></video:description>
			<video:content_loc>http://mgmt30a.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="MGMT 30A - Topic 4">http://mgmt30a.com/topics/adjustments</video:gallery_loc>
		</video:video>
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  <url>
    <loc>http://mgmt30a.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:thumbnail_loc>https://i.vimeocdn.com/video/536247818_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Contra-accounts - MGMT 30A, University of California--Irvine]]></video:title>
			<video:description><![CDATA[A brief primer on what contra-accounts are, and what they aren't.]]></video:description>
			<video:content_loc>http://mgmt30a.com/v/7</video:content_loc>
			<video:duration>280</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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			<video:live>no</video:live>
			<video:gallery_loc title="MGMT 30A - Topic 4">http://mgmt30a.com/topics/adjustments</video:gallery_loc>
		</video:video>
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    <loc>http://mgmt30a.com/topics/adjustments/videos/depreciation</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/536248266_1280x720.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Depreciation - MGMT 30A, University of California--Irvine]]></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://mgmt30a.com/v/6</video:content_loc>
			<video:duration>430</video:duration>
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			<video:gallery_loc title="MGMT 30A - Topic 4">http://mgmt30a.com/topics/adjustments</video:gallery_loc>
		</video:video>
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  <url>
    <loc>http://mgmt30a.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 - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 4">http://mgmt30a.com/topics/adjustments</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.com/topics/adjustments</loc>
		<priority>0.5</priority>
		<lastmod>2025-04-03T20:40:30+00:00</lastmod>
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  </url>
  <url>
    <loc>http://mgmt30a.com/topics/inventory/problems/consignment-inventory</loc>
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		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
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  </url>
  <url>
    <loc>http://mgmt30a.com/topics/inventory/problems/fob-destination</loc>
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		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
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  </url>
  <url>
    <loc>http://mgmt30a.com/topics/inventory/problems/inventory-set-aside</loc>
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		<lastmod>2016-08-16T19:43:53+00:00</lastmod>
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  </url>
  <url>
    <loc>http://mgmt30a.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://mgmt30a.com/topics/inventory/problems/assets-and-fob-shipping</loc>
		<priority>0.5</priority>
		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
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  </url>
  <url>
    <loc>http://mgmt30a.com/topics/inventory/problems/fob-shipping-2</loc>
		<priority>0.5</priority>
		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
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  </url>
  <url>
    <loc>http://mgmt30a.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://mgmt30a.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://mgmt30a.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 - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 5">http://mgmt30a.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.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 - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 5">http://mgmt30a.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.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:thumbnail_loc>https://i.vimeocdn.com/video/540385205_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Perpetual vs Periodic - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 5">http://mgmt30a.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.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? - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 5">http://mgmt30a.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.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 - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 5">http://mgmt30a.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.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 - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 5">http://mgmt30a.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.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 - MGMT 30A, University of California--Irvine]]></video:title>
			<video:description><![CDATA[The Periodic inventory has a couple of drawbacks, which we will discuss here.]]></video:description>
			<video:content_loc>http://mgmt30a.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="MGMT 30A - Topic 5">http://mgmt30a.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.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 - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 5">http://mgmt30a.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.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 - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 5">http://mgmt30a.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.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 - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 5">http://mgmt30a.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.com/topics/inventory/videos/gross-profit</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540384416_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Estimating with Gross Profit - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 5">http://mgmt30a.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.com/topics/inventory</loc>
		<priority>0.5</priority>
		<lastmod>2025-04-03T20:40:30+00:00</lastmod>
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  </url>
  <url>
    <loc>http://mgmt30a.com/topics/bank-reconciliations/problems/categorizing-cash-and-cash-equivalents</loc>
		<priority>0.5</priority>
		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
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  </url>
  <url>
    <loc>http://mgmt30a.com/topics/bank-reconciliations/problems/bank-reconciliation</loc>
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		<lastmod>2017-09-17T16:03:25+00:00</lastmod>
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			<video:title><![CDATA[Cash and Cash Equivalents - MGMT 30A, University of California--Irvine]]></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://mgmt30a.com/v/53</video:content_loc>
			<video:duration>472</video:duration>
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			<video:title><![CDATA[Bank Reconciliations: What and Why - MGMT 30A, University of California--Irvine]]></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>
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			<video:title><![CDATA[Bank Reconciliations: How - MGMT 30A, University of California--Irvine]]></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>
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			<video:duration>1257</video:duration>
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			<video:gallery_loc title="MGMT 30A - Topic 6">http://mgmt30a.com/topics/bank-reconciliations</video:gallery_loc>
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			<video:title><![CDATA[Debit and Credit Memos - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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>
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			<video:gallery_loc title="MGMT 30A - Topic 6">http://mgmt30a.com/topics/bank-reconciliations</video:gallery_loc>
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    <loc>http://mgmt30a.com/topics/bank-reconciliations/videos/mistakes</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540458307_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Fixing Mistakes in Bank Recs - MGMT 30A, University of California--Irvine]]></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://mgmt30a.com/v/55</video:content_loc>
			<video:duration>512</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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			<video:gallery_loc title="MGMT 30A - Topic 6">http://mgmt30a.com/topics/bank-reconciliations</video:gallery_loc>
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    <loc>http://mgmt30a.com/topics/bank-reconciliations</loc>
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		<lastmod>2025-04-03T20:40:30+00:00</lastmod>
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    <loc>http://mgmt30a.com/topics/accounts-receivable/problems/bad-debt-expense-effect</loc>
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    <loc>http://mgmt30a.com/topics/accounts-receivable/problems/calculating-bad-debts</loc>
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  </url>
  <url>
    <loc>http://mgmt30a.com/topics/accounts-receivable/problems/the-effect-of-uncollectible-accounts</loc>
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		<lastmod>2017-09-17T16:03:26+00:00</lastmod>
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  </url>
  <url>
    <loc>http://mgmt30a.com/topics/accounts-receivable/problems/using-the-balance-sheet-method</loc>
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  <url>
    <loc>http://mgmt30a.com/topics/accounts-receivable/videos/what-is-a-bad-debt</loc>
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			<video:title><![CDATA[A/R and Bad Debts Introduction - MGMT 30A, University of California--Irvine]]></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://mgmt30a.com/v/56</video:content_loc>
			<video:duration>429</video:duration>
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    <loc>http://mgmt30a.com/topics/accounts-receivable/videos/direct-writeoffs</loc>
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			<video:title><![CDATA[Direct Method - MGMT 30A, University of California--Irvine]]></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://mgmt30a.com/v/58</video:content_loc>
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			<video:family_friendly>yes</video:family_friendly>
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			<video:gallery_loc title="MGMT 30A - Topic 7">http://mgmt30a.com/topics/accounts-receivable</video:gallery_loc>
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			<video:title><![CDATA[The Allowance Method - MGMT 30A, University of California--Irvine]]></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://mgmt30a.com/v/57</video:content_loc>
			<video:duration>536</video:duration>
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    <loc>http://mgmt30a.com/topics/accounts-receivable/videos/income-statement-vs-balance-sheet-methods</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/540872425_1280x720.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Income Statement vs Balance Sheet Methods - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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>
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			<video:gallery_loc title="MGMT 30A - Topic 7">http://mgmt30a.com/topics/accounts-receivable</video:gallery_loc>
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    <loc>http://mgmt30a.com/topics/accounts-receivable/videos/net-credit-sales</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/540871854_1280x720.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Net Credit Sales - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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>
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			<video:gallery_loc title="MGMT 30A - Topic 7">http://mgmt30a.com/topics/accounts-receivable</video:gallery_loc>
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    <loc>http://mgmt30a.com/topics/accounts-receivable/videos/account-receivable-write-offs</loc>
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			<video:title><![CDATA[Write Offs and Reinstatements - MGMT 30A, University of California--Irvine]]></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://mgmt30a.com/v/59</video:content_loc>
			<video:duration>506</video:duration>
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			<video:gallery_loc title="MGMT 30A - Topic 7">http://mgmt30a.com/topics/accounts-receivable</video:gallery_loc>
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    <loc>http://mgmt30a.com/topics/accounts-receivable</loc>
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		<lastmod>2025-04-03T20:40:31+00:00</lastmod>
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    <loc>http://mgmt30a.com/topics/fixed-assets/problems/patent-amortization</loc>
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		<lastmod>2017-09-17T16:03:26+00:00</lastmod>
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    <loc>http://mgmt30a.com/topics/fixed-assets/problems/calculating-depreciation</loc>
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		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
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    <loc>http://mgmt30a.com/topics/fixed-assets/problems/change-in-depreciation</loc>
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		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
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    <loc>http://mgmt30a.com/topics/fixed-assets/problems/failure-to-record-depreciation</loc>
		<priority>0.5</priority>
		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540900196_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Acquisition Cost of Assets - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 8">http://mgmt30a.com/topics/fixed-assets</video:gallery_loc>
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			<video:title><![CDATA[Lump Sum Purchases - MGMT 30A, University of California--Irvine]]></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://mgmt30a.com/v/70</video:content_loc>
			<video:duration>361</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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			<video:gallery_loc title="MGMT 30A - Topic 8">http://mgmt30a.com/topics/fixed-assets</video:gallery_loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/541252091_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[What is Depreciation? - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 8">http://mgmt30a.com/topics/fixed-assets</video:gallery_loc>
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  <url>
    <loc>http://mgmt30a.com/topics/fixed-assets/videos/straight-line-depreciation</loc>
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		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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			<video:title><![CDATA[Straight Line Depreciation - MGMT 30A, University of California--Irvine]]></video:title>
			<video:description><![CDATA[Get excited, because straight line depreciation is super easy.]]></video:description>
			<video:content_loc>http://mgmt30a.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="MGMT 30A - Topic 8">http://mgmt30a.com/topics/fixed-assets</video:gallery_loc>
		</video:video>
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    <loc>http://mgmt30a.com/topics/fixed-assets/videos/double-declining-balance</loc>
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		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/541194462_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Double Declining Balance - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 8">http://mgmt30a.com/topics/fixed-assets</video:gallery_loc>
		</video:video>
  </url>
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    <loc>http://mgmt30a.com/topics/fixed-assets/videos/units-of-production</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/541193729_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Units of Production - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 8">http://mgmt30a.com/topics/fixed-assets</video:gallery_loc>
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  </url>
  <url>
    <loc>http://mgmt30a.com/topics/fixed-assets/videos/partial-year-depreciation</loc>
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		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/541193887_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Partial Year Depreciation - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 8">http://mgmt30a.com/topics/fixed-assets</video:gallery_loc>
		</video:video>
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  <url>
    <loc>http://mgmt30a.com/topics/fixed-assets/videos/capital-vs-revenue-expenditures</loc>
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		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/541194176_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Capital vs. Revenue Expenditures - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 8">http://mgmt30a.com/topics/fixed-assets</video:gallery_loc>
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    <loc>http://mgmt30a.com/topics/fixed-assets</loc>
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		<lastmod>2025-04-03T20:40:31+00:00</lastmod>
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  </url>
  <url>
    <loc>http://mgmt30a.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://mgmt30a.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://mgmt30a.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://mgmt30a.com/topics/liabilities/videos/interest-bearing</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/544997920_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Interest Bearing Notes - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 9">http://mgmt30a.com/topics/liabilities</video:gallery_loc>
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  <url>
    <loc>http://mgmt30a.com/topics/liabilities/videos/non-interest-bearing</loc>
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		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/545013099_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Non-interest Bearing Notes - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 9">http://mgmt30a.com/topics/liabilities</video:gallery_loc>
		</video:video>
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  <url>
    <loc>http://mgmt30a.com/topics/liabilities/videos/contingencies</loc>
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		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/545011648_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Contingencies - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 9">http://mgmt30a.com/topics/liabilities</video:gallery_loc>
		</video:video>
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  <url>
    <loc>http://mgmt30a.com/topics/liabilities</loc>
		<priority>0.5</priority>
		<lastmod>2025-04-03T20:40:31+00:00</lastmod>
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  </url>
  <url>
    <loc>http://mgmt30a.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>
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  </url>
  <url>
    <loc>http://mgmt30a.com/topics/time-value/videos/what-is-present-value</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/544997762_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[What is Present Value - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 10">http://mgmt30a.com/topics/time-value</video:gallery_loc>
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  </url>
  <url>
    <loc>http://mgmt30a.com/topics/time-value/videos/simple-vs-compound</loc>
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		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/544998094_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Simple vs Compound - MGMT 30A, University of California--Irvine]]></video:title>
			<video:description><![CDATA[Compound interest is the most powerful force in the universe. -Einstein]]></video:description>
			<video:content_loc>http://mgmt30a.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="MGMT 30A - Topic 10">http://mgmt30a.com/topics/time-value</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.com/topics/time-value/videos/pv-lump-sum</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/544997200_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[PV of a Lump Sum - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 10">http://mgmt30a.com/topics/time-value</video:gallery_loc>
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  <url>
    <loc>http://mgmt30a.com/topics/time-value/videos/pv-lump-sum-problem</loc>
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		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/545011620_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[PV of a Lump Sum - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 10">http://mgmt30a.com/topics/time-value</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.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>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/544997482_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Ordinary Annuity - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 10">http://mgmt30a.com/topics/time-value</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.com/topics/time-value/videos/purchase-with-annuity</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/544996929_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Purchasing with an Annuity - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 10">http://mgmt30a.com/topics/time-value</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.com/topics/time-value/videos/annuity-payment</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/545012905_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Finding the Payment - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 10">http://mgmt30a.com/topics/time-value</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.com/topics/time-value</loc>
		<priority>0.5</priority>
		<lastmod>2025-04-03T20:40:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://mgmt30a.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://mgmt30a.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://mgmt30a.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://mgmt30a.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://mgmt30a.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://mgmt30a.com/topics/bonds/videos/accounting-bonds</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/545307687_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Intro to Bonds - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 11">http://mgmt30a.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.com/topics/bonds/videos/bond-discounts-and-premiums</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/545308816_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Discounts and Premiums - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 11">http://mgmt30a.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.com/topics/bonds/videos/bond-discount</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/545320609_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Selling at a Discount - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 11">http://mgmt30a.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.com/topics/bonds/videos/bond-premium</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/545307199_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Selling for a Premium - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 11">http://mgmt30a.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.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 - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 11">http://mgmt30a.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.com/topics/bonds/videos/borrowing-cost</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/545306378_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Borrowing Cost - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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="MGMT 30A - Topic 11">http://mgmt30a.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.com/topics/bonds/videos/market-rates</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:17+00:00</lastmod>
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		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
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		<lastmod>2016-11-29T04:21:31+00:00</lastmod>
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			<video:family_friendly>yes</video:family_friendly>
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			<video:title><![CDATA[Issuance of Stock - MGMT 30A, University of California--Irvine]]></video:title>
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			<video:family_friendly>yes</video:family_friendly>
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			<video:title><![CDATA[Treasury Stock - MGMT 30A, University of California--Irvine]]></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>
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			<video:duration>671</video:duration>
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			<video:gallery_loc title="MGMT 30A - Topic 12">http://mgmt30a.com/topics/shareholders-equity</video:gallery_loc>
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			<video:title><![CDATA[Cash Dividends - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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>
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			<video:gallery_loc title="MGMT 30A - Topic 12">http://mgmt30a.com/topics/shareholders-equity</video:gallery_loc>
		</video:video>
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			<video:title><![CDATA[The Effect of Cash Dividends - MGMT 30A, University of California--Irvine]]></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://mgmt30a.com/v/94</video:content_loc>
			<video:duration>368</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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			<video:live>no</video:live>
			<video:gallery_loc title="MGMT 30A - Topic 12">http://mgmt30a.com/topics/shareholders-equity</video:gallery_loc>
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			<video:title><![CDATA[Stock Dividends - MGMT 30A, University of California--Irvine]]></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://mgmt30a.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>
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			<video:gallery_loc title="MGMT 30A - Topic 12">http://mgmt30a.com/topics/shareholders-equity</video:gallery_loc>
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		<lastmod>2016-11-22T16:54:26+00:00</lastmod>
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		<lastmod>2016-11-22T16:54:26+00:00</lastmod>
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  </url>
  <url>
    <loc>http://mgmt30a.com/topics/cash-flows/problems/operating-cash-flows-indirect-method</loc>
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		<lastmod>2016-11-22T16:54:26+00:00</lastmod>
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  <url>
    <loc>http://mgmt30a.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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		<lastmod>2016-11-30T00:52:00+00:00</lastmod>
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  </url>
  <url>
    <loc>http://mgmt30a.com/topics/cash-flows/problems/investing-vs-financing-activities</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-30T00:52:00+00:00</lastmod>
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  </url>
  <url>
    <loc>http://mgmt30a.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>
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			<video:title><![CDATA[Cash Flow Overview - MGMT 30A, University of California--Irvine]]></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>
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			<video:gallery_loc title="MGMT 30A - Topic 13">http://mgmt30a.com/topics/cash-flows</video:gallery_loc>
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			<video:title><![CDATA[Operating Cash Flows - MGMT 30A, University of California--Irvine]]></video:title>
			<video:description><![CDATA[The operating section of the statement of cash flows.]]></video:description>
			<video:content_loc>http://mgmt30a.com/v/99</video:content_loc>
			<video:duration>1121</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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			<video:gallery_loc title="MGMT 30A - Topic 13">http://mgmt30a.com/topics/cash-flows</video:gallery_loc>
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			<video:title><![CDATA[Indirect Method - MGMT 30A, University of California--Irvine]]></video:title>
			<video:description><![CDATA[The indirect method for the operations section of the statement of cash flows.]]></video:description>
			<video:content_loc>http://mgmt30a.com/v/98</video:content_loc>
			<video:duration>866</video:duration>
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			<video:requires_subscription>no</video:requires_subscription>
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			<video:gallery_loc title="MGMT 30A - Topic 13">http://mgmt30a.com/topics/cash-flows</video:gallery_loc>
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			<video:title><![CDATA[Investing Cash Flows - MGMT 30A, University of California--Irvine]]></video:title>
			<video:description><![CDATA[The investing section of the statement of cash flows.]]></video:description>
			<video:content_loc>http://mgmt30a.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="MGMT 30A - Topic 13">http://mgmt30a.com/topics/cash-flows</video:gallery_loc>
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    <loc>http://mgmt30a.com/topics/cash-flows/videos/financing-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/547779951_1280x720.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Financing Cash Flows - MGMT 30A, University of California--Irvine]]></video:title>
			<video:description><![CDATA[The financing section of the statement of cash flows.]]></video:description>
			<video:content_loc>http://mgmt30a.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="MGMT 30A - Topic 13">http://mgmt30a.com/topics/cash-flows</video:gallery_loc>
		</video:video>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/547851524_1280x720.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Depreciation in Cash Flows - MGMT 30A, University of California--Irvine]]></video:title>
			<video:description><![CDATA[Finding depreciation expense when doing the statement of cash flows.]]></video:description>
			<video:content_loc>http://mgmt30a.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="MGMT 30A - Topic 13">http://mgmt30a.com/topics/cash-flows</video:gallery_loc>
		</video:video>
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		<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 - MGMT 30A, University of California--Irvine]]></video:title>
			<video:description><![CDATA[Finding the cash spent on PPE for the statement of cash flows.]]></video:description>
			<video:content_loc>http://mgmt30a.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="MGMT 30A - Topic 13">http://mgmt30a.com/topics/cash-flows</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://mgmt30a.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:title><![CDATA[Bringing it All Together - MGMT 30A, University of California--Irvine]]></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://mgmt30a.com/v/101</video:content_loc>
			<video:duration>837</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="MGMT 30A - Topic 13">http://mgmt30a.com/topics/cash-flows</video:gallery_loc>
		</video:video>
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