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			<video:title><![CDATA[The Balance Sheet - Acct 2013, Mississippi State]]></video:title>
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			<video:title><![CDATA[How the Statements Work Together - Acct 2013, Mississippi State]]></video:title>
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			<video:title><![CDATA[T-Accounts - Acct 2013, Mississippi State]]></video:title>
			<video:description><![CDATA[T-Acounts are the 30,000 ft. view of your accounts. They help you quickly glance at an account and see what is going on inside of it.]]></video:description>
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			<video:title><![CDATA[Debits and Credits - Acct 2013, Mississippi State]]></video:title>
			<video:description><![CDATA[Debits and Credits are the words of accounting. You must understand debits and credits if you want to be able to pass this class.]]></video:description>
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			<video:title><![CDATA[Determining Normal Balances For Assets &amp; Liabilities - Acct 2013, Mississippi State]]></video:title>
			<video:description><![CDATA[A "normal" balance just means what side of the account the increases go on. Here we're going to determine normal for Assets and Liabilities.]]></video:description>
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			<video:title><![CDATA[Determining Normal Balance for Shareholder's Equity - Acct 2013, Mississippi State]]></video:title>
			<video:description><![CDATA[Shareholder's Equity has a normal balance, just like every other account. It's pretty simple to determine, not unlike Assets and Liabilities.]]></video:description>
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			<video:title><![CDATA[Normal Balance Shortcut: Double Entry - Acct 2013, Mississippi State]]></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:title><![CDATA[Normal Balance Shortcut: DEAD Mnemonic  - Acct 2013, Mississippi State]]></video:title>
			<video:description><![CDATA[You'll be DEAD if you forget this. Forgive my cheesiness. ]]></video:description>
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			<video:title><![CDATA[COGS and Inventory - Acct 2013, Mississippi State]]></video:title>
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			<video:title><![CDATA[Perpetual vs Periodic - Acct 2013, Mississippi State]]></video:title>
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			<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>
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			<video:title><![CDATA[Transportation In - Acct 2013, Mississippi State]]></video:title>
			<video:description><![CDATA[Transportation in matters, but transportation out never really gets talked about. What's the deal with that?]]></video:description>
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			<video:title><![CDATA[COGS - Acct 2013, Mississippi State]]></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>
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			<video:title><![CDATA[Drawbacks to Periodic - Acct 2013, Mississippi State]]></video:title>
			<video:description><![CDATA[The Periodic inventory has a couple of drawbacks, which we will discuss here.]]></video:description>
			<video:content_loc>http://acct2013msu.com/v/44</video:content_loc>
			<video:duration>367</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 4">http://acct2013msu.com/chapters/4</video:gallery_loc>
		</video:video>
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  <url>
    <loc>http://acct2013msu.com/chapters/4/videos/gross-profit</loc>
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		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540384416_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Estimating with Gross Profit - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/48</video:content_loc>
			<video:duration>443</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 4">http://acct2013msu.com/chapters/4</video:gallery_loc>
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  <url>
    <loc>http://acct2013msu.com/chapters/4/videos/the-multistep-income-statement</loc>
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		<lastmod>2017-01-15T20:05:13+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/536248582_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[The Multistep Income Statement - Acct 2013, Mississippi State]]></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>
			<video:content_loc>http://acct2013msu.com/v/5</video:content_loc>
			<video:duration>764</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 4">http://acct2013msu.com/chapters/4</video:gallery_loc>
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  <url>
    <loc>http://acct2013msu.com/chapters/4</loc>
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		<lastmod>2025-04-03T18:01:20+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/5/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://acct2013msu.com/chapters/5/videos/specific-identification</loc>
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		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540382241_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Specific Identification - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/52</video:content_loc>
			<video:duration>137</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 5">http://acct2013msu.com/chapters/5</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/5/videos/weighted-average-inventory</loc>
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		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540383780_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Weighted Average - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/50</video:content_loc>
			<video:duration>261</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 5">http://acct2013msu.com/chapters/5</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/5/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 - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/43</video:content_loc>
			<video:duration>1217</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 5">http://acct2013msu.com/chapters/5</video:gallery_loc>
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  <url>
    <loc>http://acct2013msu.com/chapters/5</loc>
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		<lastmod>2025-04-03T18:01:21+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/6/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://acct2013msu.com/chapters/6/problems/bank-reconciliation</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:25+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/6/videos/cash-cash-equivalents</loc>
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		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540406744_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Cash and Cash Equivalents - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/53</video:content_loc>
			<video:duration>472</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 6">http://acct2013msu.com/chapters/6</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/6/videos/what-is-a-bank-reconciliation</loc>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540385233_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Bank Reconciliations: What and Why - Acct 2013, Mississippi State]]></video:title>
			<video:description><![CDATA[Bank Reconciliations make little to no sense before you understand what they are and why they are necessary. Once you understand the meta-principles of Bank Recs, they become quite easy.]]></video:description>
			<video:content_loc>http://acct2013msu.com/v/45</video:content_loc>
			<video:duration>578</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 6">http://acct2013msu.com/chapters/6</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/6/videos/how-to-do-a-bank-reconciliation</loc>
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		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540399224_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Bank Reconciliations: How - Acct 2013, Mississippi State]]></video:title>
			<video:description><![CDATA[Once you've examed the "what" and "why" of Bank Recs, the last thing to figure out is the how. But once you know "what" and "why", "how" becomes a piece of cake.]]></video:description>
			<video:content_loc>http://acct2013msu.com/v/40</video:content_loc>
			<video:duration>1257</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 6">http://acct2013msu.com/chapters/6</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/6/videos/debit-memos</loc>
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		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540469347_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Debit and Credit Memos - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/54</video:content_loc>
			<video:duration>321</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 6">http://acct2013msu.com/chapters/6</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/6/videos/mistakes</loc>
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		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540458307_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Fixing Mistakes in Bank Recs - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/55</video:content_loc>
			<video:duration>512</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 6">http://acct2013msu.com/chapters/6</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/6</loc>
		<priority>0.5</priority>
		<lastmod>2025-04-03T18:01:21+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/7/problems/bad-debt-expense-effect</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/7/problems/calculating-bad-debts</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:25+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/7/problems/the-effect-of-uncollectible-accounts</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/7/problems/using-the-balance-sheet-method</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:25+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/7/videos/what-is-a-bad-debt</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/540458118_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[A/R and Bad Debts Introduction - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/56</video:content_loc>
			<video:duration>429</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 7">http://acct2013msu.com/chapters/7</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/7/videos/direct-writeoffs</loc>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540570593_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Direct Method - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/58</video:content_loc>
			<video:duration>255</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 7">http://acct2013msu.com/chapters/7</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/7/videos/allowance</loc>
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		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540570761_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[The Allowance Method - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/57</video:content_loc>
			<video:duration>536</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 7">http://acct2013msu.com/chapters/7</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/7/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:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540872425_1280x720.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Income Statement vs Balance Sheet Methods - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/60</video:content_loc>
			<video:duration>794</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 7">http://acct2013msu.com/chapters/7</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/7/videos/net-credit-sales</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/540871854_1280x720.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Net Credit Sales - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/62</video:content_loc>
			<video:duration>320</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 7">http://acct2013msu.com/chapters/7</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/7/videos/account-receivable-write-offs</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:15+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540873263_1280x720.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Write Offs and Reinstatements - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/59</video:content_loc>
			<video:duration>506</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 7">http://acct2013msu.com/chapters/7</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/7/videos/notes-receivable</loc>
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		<lastmod>2015-10-23T04:38:13+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/540872341_1280x720.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Notes Receivable - Acct 2013, Mississippi State]]></video:title>
			<video:description><![CDATA[Notes Receivable seem a little out of place in this chapter, but they are pretty easy, so we'll tackle them quickly.]]></video:description>
			<video:content_loc>http://acct2013msu.com/v/61</video:content_loc>
			<video:duration>687</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 7">http://acct2013msu.com/chapters/7</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/7</loc>
		<priority>0.5</priority>
		<lastmod>2025-04-03T18:01:21+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/8/problems/patent-amortization</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/8/problems/the-effect-of-capital-vs-revenue-expenditures</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/8/problems/calculating-depreciation</loc>
		<priority>0.5</priority>
		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/8/problems/change-in-depreciation</loc>
		<priority>0.5</priority>
		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/8/problems/failure-to-record-depreciation</loc>
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  <url>
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			<video:title><![CDATA[Acquisition Cost of Assets - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/69</video:content_loc>
			<video:duration>803</video:duration>
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			<video:title><![CDATA[Lump Sum Purchases - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/70</video:content_loc>
			<video:duration>361</video:duration>
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			<video:title><![CDATA[What is Depreciation? - Acct 2013, Mississippi State]]></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>
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			<video:title><![CDATA[Straight Line Depreciation - Acct 2013, Mississippi State]]></video:title>
			<video:description><![CDATA[Get excited, because straight line depreciation is super easy.]]></video:description>
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			<video:title><![CDATA[Double Declining Balance - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/64</video:content_loc>
			<video:duration>838</video:duration>
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			<video:title><![CDATA[Units of Production - Acct 2013, Mississippi State]]></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>
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    <loc>http://acct2013msu.com/chapters/8/videos/partial-year-depreciation</loc>
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			<video:title><![CDATA[Partial Year Depreciation - Acct 2013, Mississippi State]]></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>
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			<video:duration>350</video:duration>
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			<video:title><![CDATA[Capital vs. Revenue Expenditures - Acct 2013, Mississippi State]]></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>
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  </url>
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  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/9/problems/account-classifications</loc>
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		<lastmod>2017-09-17T16:03:25+00:00</lastmod>
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			<video:title><![CDATA[Current Assets - Acct 2013, Mississippi State]]></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>
			<video:content_loc>http://acct2013msu.com/v/38</video:content_loc>
			<video:duration>597</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
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			<video:title><![CDATA[Non-Current Assets - Acct 2013, Mississippi State]]></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>
			<video:content_loc>http://acct2013msu.com/v/37</video:content_loc>
			<video:duration>625</video:duration>
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			<video:title><![CDATA[Current Liabilities - Acct 2013, Mississippi State]]></video:title>
			<video:description><![CDATA[We've already learned about Liabilities, but now we're going to break it down a bit further and differentiate between current and non-current.]]></video:description>
			<video:content_loc>http://acct2013msu.com/v/36</video:content_loc>
			<video:duration>384</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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    <loc>http://acct2013msu.com/chapters/9/videos/non-current-liabilites</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/533758324_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Non-Current Liabilites - Acct 2013, Mississippi State]]></video:title>
			<video:description><![CDATA[We've already learned about Liabilities, but now we're going to break it down a bit further and differentiate between current and non-current.]]></video:description>
			<video:content_loc>http://acct2013msu.com/v/35</video:content_loc>
			<video:duration>120</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 9">http://acct2013msu.com/chapters/9</video:gallery_loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/536245653_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[The Classified Balance Sheet - Acct 2013, Mississippi State]]></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>
			<video:content_loc>http://acct2013msu.com/v/12</video:content_loc>
			<video:duration>288</video:duration>
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			<video:requires_subscription>no</video:requires_subscription>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/533759021_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Ratios: Current Ratio - Acct 2013, Mississippi State]]></video:title>
			<video:description><![CDATA[The Current Ratio is exceedingly simple, but quite helpful to businesses.]]></video:description>
			<video:content_loc>http://acct2013msu.com/v/32</video:content_loc>
			<video:duration>240</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
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			<video:gallery_loc title="Acct 2013 - Chapter 9">http://acct2013msu.com/chapters/9</video:gallery_loc>
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			<video:title><![CDATA[Interest Bearing Notes - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/76</video:content_loc>
			<video:duration>506</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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			<video:gallery_loc title="Acct 2013 - Chapter 9">http://acct2013msu.com/chapters/9</video:gallery_loc>
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			<video:title><![CDATA[Non-interest Bearing Notes - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/71</video:content_loc>
			<video:duration>376</video:duration>
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			<video:title><![CDATA[Contingencies - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/74</video:content_loc>
			<video:duration>358</video:duration>
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			<video:requires_subscription>no</video:requires_subscription>
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			<video:gallery_loc title="Acct 2013 - Chapter 9">http://acct2013msu.com/chapters/9</video:gallery_loc>
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  </url>
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    <loc>http://acct2013msu.com/chapters/10/problems/bond-multiple-choice</loc>
		<priority>0.5</priority>
		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/10/problems/bond-issue-prices</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
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  </url>
  <url>
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		<priority>0.5</priority>
		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/10/problems/bond-amortization</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
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  </url>
  <url>
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		<priority>0.5</priority>
		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
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			<video:title><![CDATA[Intro to Bonds - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/84</video:content_loc>
			<video:duration>604</video:duration>
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			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 10">http://acct2013msu.com/chapters/10</video:gallery_loc>
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			<video:title><![CDATA[Discounts and Premiums - Acct 2013, Mississippi State]]></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>
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			<video:duration>454</video:duration>
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			<video:title><![CDATA[Selling at a Discount - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/81</video:content_loc>
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			<video:title><![CDATA[Selling for a Premium - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/86</video:content_loc>
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			<video:gallery_loc title="Acct 2013 - Chapter 10">http://acct2013msu.com/chapters/10</video:gallery_loc>
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			<video:title><![CDATA[Amortization - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/83</video:content_loc>
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			<video:title><![CDATA[Borrowing Cost - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/87</video:content_loc>
			<video:duration>393</video:duration>
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			<video:title><![CDATA[Interacting with Market Rates - Acct 2013, Mississippi State]]></video:title>
			<video:description><![CDATA[As we've seen in several of the other videos, market rates have a big impact on what a bond ends up selling for. What can we learn about market rates based on the prices of bonds?]]></video:description>
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			<video:duration>330</video:duration>
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			<video: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://acct2013msu.com/v/85</video:content_loc>
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  <url>
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		<lastmod>2016-11-22T16:54:26+00:00</lastmod>
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  <url>
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		<lastmod>2016-11-29T04:21:31+00:00</lastmod>
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  <url>
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		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
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  <url>
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		<lastmod>2016-11-29T04:21:31+00:00</lastmod>
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  </url>
  <url>
    <loc>http://acct2013msu.com/chapters/11/problems/comprehensive-stockholders-equity</loc>
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		<lastmod>2016-11-29T04:54:26+00:00</lastmod>
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  <url>
    <loc>http://acct2013msu.com/chapters/11/videos/shareholders-equity</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/545896235_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Shareholder's Equity - Acct 2013, Mississippi State]]></video:title>
			<video:description><![CDATA[A high-level overview of what Shareholder's Equity is, and what makes up Contributed Capital.]]></video:description>
			<video:content_loc>http://acct2013msu.com/v/90</video:content_loc>
			<video:duration>312</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
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  <url>
    <loc>http://acct2013msu.com/chapters/11/videos/stock-classifications</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/545896227_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Stock Classifications - Acct 2013, Mississippi State]]></video:title>
			<video:description><![CDATA[Authorized, Issued, Outstanding, and Treasury shares are all classifications of stock, and you'll need to know what each of them are.]]></video:description>
			<video:content_loc>http://acct2013msu.com/v/91</video:content_loc>
			<video:duration>259</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 11">http://acct2013msu.com/chapters/11</video:gallery_loc>
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    <loc>http://acct2013msu.com/chapters/11/videos/issuance-of-stock</loc>
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			<video:title><![CDATA[Issuance of Stock - Acct 2013, Mississippi State]]></video:title>
			<video:description><![CDATA[When a company issues stock, part of the price of the stock has to go to par value, and the other part goes to and "additional" account called APIC.]]></video:description>
			<video:content_loc>http://acct2013msu.com/v/89</video:content_loc>
			<video:duration>397</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 11">http://acct2013msu.com/chapters/11</video:gallery_loc>
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    <loc>http://acct2013msu.com/chapters/11/videos/treasury-stock</loc>
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			<video:title><![CDATA[Treasury Stock - Acct 2013, Mississippi State]]></video:title>
			<video:description><![CDATA[Treasury stock is stock that the company has, for whatever reason, decided to repurchase. We account for treasury stock a little differently, in that there is no par value for it. We do, however, still have an APIC account. How's that work?]]></video:description>
			<video:content_loc>http://acct2013msu.com/v/93</video:content_loc>
			<video:duration>671</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 11">http://acct2013msu.com/chapters/11</video:gallery_loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/546074736_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Cash Dividends - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/92</video:content_loc>
			<video:duration>598</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Acct 2013 - Chapter 11">http://acct2013msu.com/chapters/11</video:gallery_loc>
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  <url>
    <loc>http://acct2013msu.com/chapters/11/videos/effect-of-cash-dividends</loc>
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			<video:title><![CDATA[The Effect of Cash Dividends - Acct 2013, Mississippi State]]></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://acct2013msu.com/v/94</video:content_loc>
			<video:duration>368</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
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			<video:gallery_loc title="Acct 2013 - Chapter 11">http://acct2013msu.com/chapters/11</video:gallery_loc>
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			<video:title><![CDATA[Stock Dividends - Acct 2013, Mississippi State]]></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>
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