Double-entry games. Watch the updated video with better sound. Link in the description.
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Another video has been posted with the same content, but with better sound. Link: • 66 - Ledgers and double-entry accounting. D... Ledgers - Origins - Applications In this video, we perform an exercise containing some accounting events with the purpose of learning about ledgers and the connection between ledgers and the balance sheet. Exercise presented in video 1. (00:44) Formation of the company with the initial share capital paid entirely in cash: $15,000 and placed in the cash register 2. (01:10) Cash purchase of furniture and office supplies: $5,000 3. (01:36) Installment purchase from suppliers of goods for inventory: $5,000, being $3,000 (short term) and $2,000 (long term) 4. (02:20) Bank deposit: $3,000 5. Cash purchase of goods for inventory in the amount of $3,000, being payment in cash of $2,000 and payment by check of $1,000 6. (02:45) Obtaining a bank loan (long term): $6,500 (was deposited in the bank) 7. (03:40) Cash purchase of a vehicle for use, with payment by check: $600. 8. (04:05) Purchase of Petrobras shares: $2,000, paid by bank transfer to the stockbroker. 9. (04:31) Payment in cash of part of the debt to suppliers of goods: $700. 10. (04:54) Bank draft: $1,200 (placed in the cash account) 11. (05:12) Financing of a commercial space in the amount of $20,000, under the following conditions: down payment in check of $2,000, short-term financing: $4,000 and long-term financing for the remainder. (I hesitated here. The correct thing would be to withdraw money from the bank.) 12. (06:13) Purchase of works of art to decorate the boardroom: $800, paid upfront in cash. 13. (06:39) Acquisition of another vehicle worth $500, payment in cash. 14. (06:57) Acquisition of machinery and equipment worth $2,000, payment in cash. Closing of the fiscal year (07:36) - Closing of the balance sheet and determination of the accounting values of each account. (09:50) - Organization of the balance sheet
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