YouTube
Videos and playlists
34 recordings on the course channel, in the 4 playlists the channel keeps. Each opens on its own page here where one exists, and on YouTube in every case.
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Understanding Public Company Reporting
Where a public company's numbers come from, and how to check them yourself: the history of the SEC and EDGAR, the common filing forms, and an annual report read front to back.
- Explainer
Why Are Company Reports Public? The Story of the SEC and EDGAR
draft narrationWhy can anyone open a public company's annual report and read it? This is the story of how that became normal.
Watch on YouTube - Explainer
What Is a Form 10-K? A Guide to the Annual Report
draft narrationA domestic public company files its annual report with the Securities and Exchange Commission on Form 10-K. This video explains where the form came from, what its four parts contain, and how its list of Items has changed since 1977. It also explains the form labels in the Electronic Data Gathering, Analysis, and Retrieval system: 10-K, 10-K/A, 10-KSB, 20-F, and 40-F. The example is Apple's report for the fiscal year ended September 27, 2025.
Watch on YouTube - Explainer
How to Read a 10-K: Apple's Annual Report, Item by Item
draft narrationAn annual report on Form 10-K is a long document with a fixed outline, and the outline is what makes it readable. This video walks Apple's 2025 Form 10-K from the cover to the signature page, Item by Item, showing the filing itself rather than describing it. Where the audited statements are, what the auditor's opinion actually covers, why Part III is almost empty, who signs, and how to tell the period a number covers from the date the report was filed.
Watch on YouTube
Shorts
Understanding GAAP and the ASC
How the FASB Accounting Standards Codification (ASC) applies to a transaction: the paragraphs, the journal entries, and the balances they produce.
- Explainer
Contract Asset, Liability, or Receivable? ASC 606 Journal Entries
draft narrationWhen do you record a contract asset, a contract liability, or a receivable? Start with the concepts, then follow the journal entries. For a qualifying contract, payment before performance leaves a contract liability. Performance may create a contract asset when the right to payment remains conditional. An unconditional right is a receivable, which the company reports separately.
Watch on YouTube - Explainer
ASC 606 Explained: When Does a Company Record Revenue?
draft narrationA customer pays before a cleaning visit. Has the company earned revenue yet?
Watch on YouTube
Shorts
ACC 300 - Fall 2026
The ACC 300 lecture decks read aloud, one video per class meeting.
ACC 300 - Readings
The ACC 300 course reading, chapter by chapter, as a podcast.
