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The Transatlantic Slave Trade: A Dark Era in History
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In the 17th century, European powers began basing their American economies on the transatlantic slave trade. Africans endured horrendous conditions, forced marches, and the Middle Passage to be sold a
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The Women's Suffrage Movement in the United States: A Journey for Equality
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The women's suffrage movement in the United States fought for women's right to vote and gained political influence after the Civil War. Elizabeth Cady Stanton, Lucretia Mott, Susan B. Anthony, and oth
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The Articles of Confederation: The Birth of America's First Constitution
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The Articles of Confederation created a weak central government and a loose confederacy of 13 independent states. It failed due to the states' reluctance to give up power, resulting in a lack of taxat
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The Impact of Colonization on Native American Tribes in the Northeast
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This video explores the impact of colonization on Native American tribes in the Northeast, including changes in their lifestyles, governance systems, and land ownership. It also discusses the conflict
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Understanding Current Liabilities: A Comprehensive Guide
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Learn about current liabilities, including accounts payable, short-term notes, wages payable, taxes payable, and unearned revenue. Discover how these liabilities affect a company's balance sheet and f
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Maximizing Profitability: A Comprehensive Analysis of Business Profitability Metrics
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Learn how to assess business profitability using key ratios such as asset turnover, return on total assets (ROA), return on stockholders equity (ROE), earnings per share (EPS), price earnings ratio (P
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Demystifying Payroll Processing: From Salaries to Payroll Taxes
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This video explains the process of payroll processing, including salaries, wages, deductions, and payroll taxes. It provides insights into different types of compensations and the computation of payro
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Understanding Partnership and LLC Journal Entries
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Journal entries and transactions in partnerships and LLCs are similar to other organizations, but differ in net income division and dissolution. Each partner's investment is recorded in a capital acco
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Understanding Bond Discount and Premium
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This video explains the concepts of bond discount and premium in simple terms. It discusses how bonds are sold at a discount or premium based on the market interest rate compared to the stated rate. T
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Understanding Notes Receivable: A Comprehensive Guide
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Notes receivable are written promises to pay a specific amount at a definitive time or on demand. They function like post-dated checks and allow companies to grant credit. This video explores the key
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Different Business Structures: Pros and Cons
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Learn about the various ways businesses can be structured and the pros and cons of each, including corporations, sole proprietorships, partnerships, and limited liability companies.
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Understanding the Two Methods to Write Off Uncollectible Accounts
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Learn about the two methods used to write off uncollectible accounts in accounting: the allowance method and the direct write-off method. The allowance method is considered more compliant with GAAP an
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Understanding Stockholders' Equity: Explained in Simple Terms
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Stockholders' equity is the net worth of a corporation, calculated as the difference between its assets and liabilities. It consists of contributed capital and retained earnings. Contributed capital i
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Demystifying Bonds: Understanding Long-term Liabilities
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Bonds are long-term liabilities issued by governments and corporations to finance projects. They can be broken into detachable units to attract more investors. Bonds can be sold at a premium or a disc
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Understanding Receivables: Exploring the Value of Future Cash
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Receivables represent a company's right to receive cash in the future. They are classified into accounts receivable, notes receivable, and other receivables. Accounts receivable are short-term, unsecu
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Demystifying Depreciation of Long-Term Assets
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Long-term assets, also known as fixed assets, are initially recorded at cost on the balance sheet and then expensed over time through depreciation. Depreciation represents the decline in usefulness an
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Understanding the Time Value of Money: A Comprehensive Guide
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Learn the principles of time value of money, including interest, principle, and return on investment. Discover how to calculate present value and future value, and understand the practical application
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Understanding Shares in a Corporation: Explained
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Learn about the different types of shares in a corporation, including authorized shares, outstanding shares, and treasury stock. Discover the rights and benefits associated with common and preferred s
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The Process of Partnership Liquidation: A Comprehensive Guide
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Partnership liquidation is the winding down process of a partnership, which involves selling assets, paying off liabilities, and distributing the remaining cash to partners.
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Understanding Depreciation, Depletion, and Amortization: A Comprehensive Overview
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Learn about the processes of depreciation, depletion, and amortization, which allow businesses to gradually expense the costs of fixed assets, natural resources, and intangible assets respectively. Ga
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Understanding Equity Investments: Types and Accounting Methods
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Equity investments represent ownership in an entity. There are three accounting methods to recognize equity investments: the cost method, the equity method, and the consolidation method. Each method i
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