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Managing Assets and Payroll: Accounting Fundamentals
©2014

Assets and payroll are critical components of the accounting process and essential for any business to succeed. After watching this video, viewers will understand the managing of assets, which are resources owned by a company that help with its operations and can be converted to cash, and the managing of payroll—salaries, wages, bonuses and commissions, overtime pay, payroll taxes and costs, employer-paid benefits, and profit-sharing plans. Sections include: Tangible and Intangible Assets, Asset Accounts, Grouping Assets, Depreciation, Payroll Accounting, and The Matching Principle for Payroll Accounting. A graphic design firm and a software company serve as examples. A Films for the Humanities & Sciences/MotionMasters Coproduction. A part of the series Accounting Fundamentals. (30 minutes)



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Managing Assets and Payroll
Learn what constitutes an asset. Accurate accounting for payroll and assets is vital for business success.