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			<video:title><![CDATA[The Balance Sheet - ACC 201, University of Kentucky]]></video:title>
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			<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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			<video:title><![CDATA[Current Assets - ACC 201, University of Kentucky]]></video:title>
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			<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 Liabilites - ACC 201, University of Kentucky]]></video:title>
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			<video:title><![CDATA[Contributed Capital - ACC 201, University of Kentucky]]></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 - ACC 201, University of Kentucky]]></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 - ACC 201, University of Kentucky]]></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 - ACC 201, University of Kentucky]]></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 - ACC 201, University of Kentucky]]></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[Ratios: Current Ratio - ACC 201, University of Kentucky]]></video:title>
			<video:description><![CDATA[The Current Ratio is exceedingly simple, but quite helpful to businesses.]]></video:description>
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			<video:title><![CDATA[Adjusting Entry: Supplies - ACC 201, University of Kentucky]]></video:title>
			<video:description><![CDATA[An adjusting entry example using Supplies as the account of interest.]]></video:description>
			<video:content_loc>http://acc201uky.com/v/2</video:content_loc>
			<video:duration>114</video:duration>
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			<video:title><![CDATA[Adjusting Entry: Wages - ACC 201, University of Kentucky]]></video:title>
			<video:description><![CDATA[An adjusting entry example using Wage Expense and Wages Payable.]]></video:description>
			<video:content_loc>http://acc201uky.com/v/8</video:content_loc>
			<video:duration>292</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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    <loc>http://acc201uky.com/topics/adjustments/videos/adjusting-entry-unearned-revenue</loc>
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			<video:title><![CDATA[Adjusting Entry: Unearned Revenue - ACC 201, University of Kentucky]]></video:title>
			<video:description><![CDATA[An adjusting entry example using Unearned Revenue as our medium.]]></video:description>
			<video:content_loc>http://acc201uky.com/v/11</video:content_loc>
			<video:duration>131</video:duration>
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    <loc>http://acc201uky.com/topics/adjustments/videos/adjusting-entry-interest</loc>
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			<video:title><![CDATA[Adjusting Entry: Interest - ACC 201, University of Kentucky]]></video:title>
			<video:description><![CDATA[An adjusting entry example using Interest as the account we care about.]]></video:description>
			<video:content_loc>http://acc201uky.com/v/1</video:content_loc>
			<video:duration>123</video:duration>
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    <loc>http://acc201uky.com/topics/adjustments/videos/contra-accounts</loc>
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			<video:title><![CDATA[Contra-accounts - ACC 201, University of Kentucky]]></video:title>
			<video:description><![CDATA[A brief primer on what contra-accounts are, and what they aren't.]]></video:description>
			<video:content_loc>http://acc201uky.com/v/7</video:content_loc>
			<video:duration>280</video:duration>
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    <loc>http://acc201uky.com/topics/adjustments/videos/depreciation</loc>
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			<video:title><![CDATA[Depreciation - ACC 201, University of Kentucky]]></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://acc201uky.com/v/6</video:content_loc>
			<video:duration>430</video:duration>
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  <url>
    <loc>http://acc201uky.com/topics/adjustments/videos/income-closing-process</loc>
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			<video:title><![CDATA[The Closing Process - ACC 201, University of Kentucky]]></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://acc201uky.com/v/4</video:content_loc>
			<video:duration>637</video:duration>
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    <loc>http://acc201uky.com/topics/inventory/problems/consignment-inventory</loc>
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		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
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    <loc>http://acc201uky.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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    <loc>http://acc201uky.com/topics/inventory/problems/loss-on-inventory</loc>
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		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
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    <loc>http://acc201uky.com/topics/inventory/problems/assets-and-fob-shipping</loc>
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    <loc>http://acc201uky.com/topics/inventory/problems/fob-shipping-2</loc>
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		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
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  <url>
    <loc>http://acc201uky.com/topics/inventory/problems/inventory-costing</loc>
		<priority>0.5</priority>
		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acc201uky.com/topics/inventory/problems/inventory-errors</loc>
		<priority>0.5</priority>
		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acc201uky.com/topics/inventory/videos/cogs-and-inventory</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540383685_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[COGS and Inventory - ACC 201, University of Kentucky]]></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://acc201uky.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>
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		</video:video>
  </url>
  <url>
    <loc>http://acc201uky.com/topics/inventory/videos/net-sales</loc>
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			<video:title><![CDATA[Net Sales - ACC 201, University of Kentucky]]></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://acc201uky.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>
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  </url>
  <url>
    <loc>http://acc201uky.com/topics/inventory/videos/perpetual-vs-periodic</loc>
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			<video:title><![CDATA[Perpetual vs Periodic - ACC 201, University of Kentucky]]></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://acc201uky.com/v/46</video:content_loc>
			<video:duration>430</video:duration>
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			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACC 201 - Topic 5">http://acc201uky.com/topics/inventory</video:gallery_loc>
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  <url>
    <loc>http://acc201uky.com/topics/inventory/videos/fob-shipping</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540397739_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[FOB Shipping? - ACC 201, University of Kentucky]]></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://acc201uky.com/v/42</video:content_loc>
			<video:duration>531</video:duration>
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			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACC 201 - Topic 5">http://acc201uky.com/topics/inventory</video:gallery_loc>
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  <url>
    <loc>http://acc201uky.com/topics/inventory/videos/transportation-in</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/540385078_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Transportation In - ACC 201, University of Kentucky]]></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://acc201uky.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="ACC 201 - Topic 5">http://acc201uky.com/topics/inventory</video:gallery_loc>
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    <loc>http://acc201uky.com/topics/inventory/videos/cogs</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540384378_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[COGS - ACC 201, University of Kentucky]]></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://acc201uky.com/v/49</video:content_loc>
			<video:duration>378</video:duration>
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			<video:gallery_loc title="ACC 201 - Topic 5">http://acc201uky.com/topics/inventory</video:gallery_loc>
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  <url>
    <loc>http://acc201uky.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:thumbnail_loc>https://i.vimeocdn.com/video/540385484_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Drawbacks to Periodic - ACC 201, University of Kentucky]]></video:title>
			<video:description><![CDATA[The Periodic inventory has a couple of drawbacks, which we will discuss here.]]></video:description>
			<video:content_loc>http://acc201uky.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="ACC 201 - Topic 5">http://acc201uky.com/topics/inventory</video:gallery_loc>
		</video:video>
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  <url>
    <loc>http://acc201uky.com/topics/inventory/videos/specific-identification</loc>
		<priority>0.5</priority>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540382241_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Specific Identification - ACC 201, University of Kentucky]]></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://acc201uky.com/v/52</video:content_loc>
			<video:duration>137</video:duration>
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			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="ACC 201 - Topic 5">http://acc201uky.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acc201uky.com/topics/inventory/videos/weighted-average-inventory</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540383780_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Weighted Average - ACC 201, University of Kentucky]]></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://acc201uky.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="ACC 201 - Topic 5">http://acc201uky.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acc201uky.com/topics/inventory/videos/fifo-lifo</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/540387104_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[FIFO and LIFO - ACC 201, University of Kentucky]]></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://acc201uky.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="ACC 201 - Topic 5">http://acc201uky.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acc201uky.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 - ACC 201, University of Kentucky]]></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://acc201uky.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="ACC 201 - Topic 5">http://acc201uky.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acc201uky.com/topics/inventory</loc>
		<priority>0.5</priority>
		<lastmod>2025-04-03T18:03:22+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acc201uky.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://acc201uky.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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  <url>
    <loc>http://acc201uky.com/topics/bank-reconciliations/videos/cash-cash-equivalents</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540406744_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Cash and Cash Equivalents - ACC 201, University of Kentucky]]></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://acc201uky.com/v/53</video:content_loc>
			<video:duration>472</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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			<video:title><![CDATA[Bank Reconciliations: What and Why - ACC 201, University of Kentucky]]></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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    <loc>http://acc201uky.com/topics/bank-reconciliations/videos/how-to-do-a-bank-reconciliation</loc>
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			<video:title><![CDATA[Bank Reconciliations: How - ACC 201, University of Kentucky]]></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:title><![CDATA[Debit and Credit Memos - ACC 201, University of Kentucky]]></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://acc201uky.com/v/54</video:content_loc>
			<video:duration>321</video:duration>
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			<video:gallery_loc title="ACC 201 - Topic 6">http://acc201uky.com/topics/bank-reconciliations</video:gallery_loc>
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    <loc>http://acc201uky.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 - ACC 201, University of Kentucky]]></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://acc201uky.com/v/55</video:content_loc>
			<video:duration>512</video:duration>
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    <loc>http://acc201uky.com/topics/bank-reconciliations</loc>
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    <loc>http://acc201uky.com/topics/accounts-receivable/problems/bad-debt-expense-effect</loc>
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  <url>
    <loc>http://acc201uky.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>
    <loc>http://acc201uky.com/topics/accounts-receivable/problems/using-the-balance-sheet-method</loc>
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		<lastmod>2017-09-17T16:03:25+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540458118_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[A/R and Bad Debts Introduction - ACC 201, University of Kentucky]]></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://acc201uky.com/v/56</video:content_loc>
			<video:duration>429</video:duration>
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    <loc>http://acc201uky.com/topics/accounts-receivable/videos/direct-writeoffs</loc>
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			<video:title><![CDATA[Direct Method - ACC 201, University of Kentucky]]></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://acc201uky.com/v/58</video:content_loc>
			<video:duration>255</video:duration>
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    <loc>http://acc201uky.com/topics/accounts-receivable/videos/allowance</loc>
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			<video:title><![CDATA[The Allowance Method - ACC 201, University of Kentucky]]></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://acc201uky.com/v/57</video:content_loc>
			<video:duration>536</video:duration>
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    <loc>http://acc201uky.com/topics/accounts-receivable/videos/income-statement-vs-balance-sheet-methods</loc>
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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 - ACC 201, University of Kentucky]]></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://acc201uky.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="ACC 201 - Topic 7">http://acc201uky.com/topics/accounts-receivable</video:gallery_loc>
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    <loc>http://acc201uky.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 - ACC 201, University of Kentucky]]></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://acc201uky.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="ACC 201 - Topic 7">http://acc201uky.com/topics/accounts-receivable</video:gallery_loc>
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  </url>
  <url>
    <loc>http://acc201uky.com/topics/accounts-receivable/videos/account-receivable-write-offs</loc>
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			<video:title><![CDATA[Write Offs and Reinstatements - ACC 201, University of Kentucky]]></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://acc201uky.com/v/59</video:content_loc>
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			<video:gallery_loc title="ACC 201 - Topic 7">http://acc201uky.com/topics/accounts-receivable</video:gallery_loc>
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    <loc>http://acc201uky.com/topics/accounts-receivable</loc>
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		<lastmod>2025-04-03T18:03:22+00:00</lastmod>
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  <url>
    <loc>http://acc201uky.com/topics/fixed-assets/problems/patent-amortization</loc>
		<priority>0.5</priority>
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    <loc>http://acc201uky.com/topics/fixed-assets/problems/the-effect-of-capital-vs-revenue-expenditures</loc>
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    <loc>http://acc201uky.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://acc201uky.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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  <url>
    <loc>http://acc201uky.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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    <loc>http://acc201uky.com/topics/fixed-assets/videos/acquisition-cost-of-assets</loc>
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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 - ACC 201, University of Kentucky]]></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://acc201uky.com/v/69</video:content_loc>
			<video:duration>803</video:duration>
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			<video:gallery_loc title="ACC 201 - Topic 8">http://acc201uky.com/topics/fixed-assets</video:gallery_loc>
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			<video:title><![CDATA[Lump Sum Purchases - ACC 201, University of Kentucky]]></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://acc201uky.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="ACC 201 - Topic 8">http://acc201uky.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? - ACC 201, University of Kentucky]]></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://acc201uky.com/v/63</video:content_loc>
			<video:duration>683</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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    <loc>http://acc201uky.com/topics/fixed-assets/videos/straight-line-depreciation</loc>
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			<video:title><![CDATA[Straight Line Depreciation - ACC 201, University of Kentucky]]></video:title>
			<video:description><![CDATA[Get excited, because straight line depreciation is super easy.]]></video:description>
			<video:content_loc>http://acc201uky.com/v/66</video:content_loc>
			<video:duration>273</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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			<video:gallery_loc title="ACC 201 - Topic 8">http://acc201uky.com/topics/fixed-assets</video:gallery_loc>
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    <loc>http://acc201uky.com/topics/fixed-assets/videos/double-declining-balance</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/541194462_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Double Declining Balance - ACC 201, University of Kentucky]]></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://acc201uky.com/v/64</video:content_loc>
			<video:duration>838</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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			<video:gallery_loc title="ACC 201 - Topic 8">http://acc201uky.com/topics/fixed-assets</video:gallery_loc>
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    <loc>http://acc201uky.com/topics/fixed-assets/videos/units-of-production</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/541193729_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Units of Production - ACC 201, University of Kentucky]]></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://acc201uky.com/v/68</video:content_loc>
			<video:duration>223</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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    <loc>http://acc201uky.com/topics/fixed-assets/videos/partial-year-depreciation</loc>
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			<video:title><![CDATA[Partial Year Depreciation - ACC 201, University of Kentucky]]></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://acc201uky.com/v/67</video:content_loc>
			<video:duration>350</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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			<video:live>no</video:live>
			<video:gallery_loc title="ACC 201 - Topic 8">http://acc201uky.com/topics/fixed-assets</video:gallery_loc>
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  </url>
  <url>
    <loc>http://acc201uky.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 - ACC 201, University of Kentucky]]></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://acc201uky.com/v/65</video:content_loc>
			<video:duration>642</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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			<video:gallery_loc title="ACC 201 - Topic 8">http://acc201uky.com/topics/fixed-assets</video:gallery_loc>
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		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
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  <url>
    <loc>http://acc201uky.com/topics/liabilities/problems/contingent-liabilities-warranties</loc>
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		<lastmod>2016-11-28T04:13:53+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 - ACC 201, University of Kentucky]]></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://acc201uky.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>
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			<video:title><![CDATA[Non-interest Bearing Notes - ACC 201, University of Kentucky]]></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://acc201uky.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="ACC 201 - Topic 9">http://acc201uky.com/topics/liabilities</video:gallery_loc>
		</video:video>
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    <loc>http://acc201uky.com/topics/liabilities/videos/contingencies</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/545011648_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Contingencies - ACC 201, University of Kentucky]]></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://acc201uky.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>
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			<video:gallery_loc title="ACC 201 - Topic 9">http://acc201uky.com/topics/liabilities</video:gallery_loc>
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    <loc>http://acc201uky.com/topics/liabilities</loc>
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  </url>
  <url>
    <loc>http://acc201uky.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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    <loc>http://acc201uky.com/topics/time-value/videos/what-is-present-value</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/544997762_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[What is Present Value - ACC 201, University of Kentucky]]></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://acc201uky.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="ACC 201 - Topic 10">http://acc201uky.com/topics/time-value</video:gallery_loc>
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  </url>
  <url>
    <loc>http://acc201uky.com/topics/time-value/videos/simple-vs-compound</loc>
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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 - ACC 201, University of Kentucky]]></video:title>
			<video:description><![CDATA[Compound interest is the most powerful force in the universe. -Einstein]]></video:description>
			<video:content_loc>http://acc201uky.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>
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			<video:gallery_loc title="ACC 201 - Topic 10">http://acc201uky.com/topics/time-value</video:gallery_loc>
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  <url>
    <loc>http://acc201uky.com/topics/time-value/videos/pv-lump-sum</loc>
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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 - ACC 201, University of Kentucky]]></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://acc201uky.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="ACC 201 - Topic 10">http://acc201uky.com/topics/time-value</video:gallery_loc>
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			<video:title><![CDATA[PV of a Lump Sum - ACC 201, University of Kentucky]]></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://acc201uky.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="ACC 201 - Topic 10">http://acc201uky.com/topics/time-value</video:gallery_loc>
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  <url>
    <loc>http://acc201uky.com/topics/time-value/videos/present-value-of-an-ordinary-annuity</loc>
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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 - ACC 201, University of Kentucky]]></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://acc201uky.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="ACC 201 - Topic 10">http://acc201uky.com/topics/time-value</video:gallery_loc>
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  <url>
    <loc>http://acc201uky.com/topics/time-value/videos/purchase-with-annuity</loc>
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			<video:title><![CDATA[Purchasing with an Annuity - ACC 201, University of Kentucky]]></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://acc201uky.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="ACC 201 - Topic 10">http://acc201uky.com/topics/time-value</video:gallery_loc>
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  <url>
    <loc>http://acc201uky.com/topics/time-value/videos/annuity-payment</loc>
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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 - ACC 201, University of Kentucky]]></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://acc201uky.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="ACC 201 - Topic 10">http://acc201uky.com/topics/time-value</video:gallery_loc>
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    <loc>http://acc201uky.com/topics/time-value</loc>
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  <url>
    <loc>http://acc201uky.com/topics/bonds/problems/bond-multiple-choice</loc>
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		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
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    <loc>http://acc201uky.com/topics/bonds/problems/bond-issue-prices</loc>
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		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acc201uky.com/topics/bonds/problems/coupon-and-market-rates</loc>
		<priority>0.5</priority>
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  <url>
    <loc>http://acc201uky.com/topics/bonds/problems/bond-amortization</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acc201uky.com/topics/bonds/problems/bond-retirement</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
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  <url>
    <loc>http://acc201uky.com/topics/bonds/videos/accounting-bonds</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/545307687_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Intro to Bonds - ACC 201, University of Kentucky]]></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://acc201uky.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="ACC 201 - Topic 11">http://acc201uky.com/topics/bonds</video:gallery_loc>
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    <loc>http://acc201uky.com/topics/bonds/videos/bond-discounts-and-premiums</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/545308816_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Discounts and Premiums - ACC 201, University of Kentucky]]></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://acc201uky.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="ACC 201 - Topic 11">http://acc201uky.com/topics/bonds</video:gallery_loc>
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  <url>
    <loc>http://acc201uky.com/topics/bonds/videos/bond-discount</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/545320609_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Selling at a Discount - ACC 201, University of Kentucky]]></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://acc201uky.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="ACC 201 - Topic 11">http://acc201uky.com/topics/bonds</video:gallery_loc>
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  <url>
    <loc>http://acc201uky.com/topics/bonds/videos/bond-premium</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/545307199_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Selling for a Premium - ACC 201, University of Kentucky]]></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://acc201uky.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="ACC 201 - Topic 11">http://acc201uky.com/topics/bonds</video:gallery_loc>
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  </url>
  <url>
    <loc>http://acc201uky.com/topics/bonds/videos/bond-amortization</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/545308498_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Amortization - ACC 201, University of Kentucky]]></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://acc201uky.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="ACC 201 - Topic 11">http://acc201uky.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acc201uky.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:thumbnail_loc>https://i.vimeocdn.com/video/545306378_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Borrowing Cost - ACC 201, University of Kentucky]]></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://acc201uky.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="ACC 201 - Topic 11">http://acc201uky.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acc201uky.com/topics/bonds/videos/market-rates</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/545305833_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Interacting with Market Rates - ACC 201, University of Kentucky]]></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>
			<video:content_loc>http://acc201uky.com/v/88</video:content_loc>
			<video:duration>330</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="ACC 201 - Topic 11">http://acc201uky.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acc201uky.com/topics/bonds/videos/retiring-bonds</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/545307534_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Retiring Bonds - ACC 201, University of Kentucky]]></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://acc201uky.com/v/85</video:content_loc>
			<video:duration>594</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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			<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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