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			<video:title><![CDATA[The Balance Sheet - BMGT 220, University of Maryland--College Park]]></video:title>
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			<video:title><![CDATA[The Statement of Cash Flows - BMGT 220, University of Maryland--College Park]]></video:title>
			<video:description><![CDATA[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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			<video:title><![CDATA[Current Assets - BMGT 220, University of Maryland--College Park]]></video:title>
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			<video:title><![CDATA[Current Liabilities - BMGT 220, University of Maryland--College Park]]></video:title>
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			<video:title><![CDATA[Non-Current Liabilites - BMGT 220, University of Maryland--College Park]]></video:title>
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			<video:title><![CDATA[Contributed Capital - BMGT 220, University of Maryland--College Park]]></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 - BMGT 220, University of Maryland--College Park]]></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 - BMGT 220, University of Maryland--College Park]]></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 - BMGT 220, University of Maryland--College Park]]></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 - BMGT 220, University of Maryland--College Park]]></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 - BMGT 220, University of Maryland--College Park]]></video:title>
			<video:description><![CDATA[The Current Ratio is exceedingly simple, but quite helpful to businesses.]]></video:description>
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			<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: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:gallery_loc title="BMGT 220 - Topic 3">http://bmgt220.com/topics/journal-and-balances</video:gallery_loc>
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			<video:title><![CDATA[Normal Balance Shortcut: Double Entry - BMGT 220, University of Maryland--College Park]]></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>
			<video:content_loc>http://bmgt220.com/v/15</video:content_loc>
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			<video:title><![CDATA[Normal Balance Shortcut: DEAD Mnemonic  - BMGT 220, University of Maryland--College Park]]></video:title>
			<video:description><![CDATA[You'll be DEAD if you forget this. Forgive my cheesiness. ]]></video:description>
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			<video:description><![CDATA[Some businesses operate on the Cash Basis of accounting, but most are on the Accrual Basis. Cash is super simple, Accrual gets a little trickier.]]></video:description>
			<video:content_loc>http://bmgt220.com/v/19</video:content_loc>
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			<video:title><![CDATA[Expense Recognition - BMGT 220, University of Maryland--College Park]]></video:title>
			<video:description><![CDATA[If you pay for something today, should we recognize it as an expense? Well, it depends.]]></video:description>
			<video:content_loc>http://bmgt220.com/v/18</video:content_loc>
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			<video:title><![CDATA[Accruals and Deferrals - BMGT 220, University of Maryland--College Park]]></video:title>
			<video:description><![CDATA[What happens when you get cash before you do any work? Or if you do work before you get any cash? That's what we're talking about here!]]></video:description>
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			<video:title><![CDATA[What is an Adjusting Entry? - BMGT 220, University of Maryland--College Park]]></video:title>
			<video:description><![CDATA[What even is an Adjusting Entry? Why do we have to make them? ]]></video:description>
			<video:content_loc>http://bmgt220.com/v/9</video:content_loc>
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		</video:video>
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			<video:title><![CDATA[Adjusting Entry: Supplies - BMGT 220, University of Maryland--College Park]]></video:title>
			<video:description><![CDATA[An adjusting entry example using Supplies as the account of interest.]]></video:description>
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			<video:title><![CDATA[Adjusting Entry: Wages - BMGT 220, University of Maryland--College Park]]></video:title>
			<video:description><![CDATA[An adjusting entry example using Wage Expense and Wages Payable.]]></video:description>
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			<video:duration>292</video:duration>
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			<video:title><![CDATA[Adjusting Entry: Unearned Revenue - BMGT 220, University of Maryland--College Park]]></video:title>
			<video:description><![CDATA[An adjusting entry example using Unearned Revenue as our medium.]]></video:description>
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			<video:duration>131</video:duration>
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			<video:title><![CDATA[Adjusting Entry: Interest - BMGT 220, University of Maryland--College Park]]></video:title>
			<video:description><![CDATA[An adjusting entry example using Interest as the account we care about.]]></video:description>
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			<video:duration>123</video:duration>
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    <loc>http://bmgt220.com/topics/adjustments/videos/contra-accounts</loc>
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			<video:title><![CDATA[Contra-accounts - BMGT 220, University of Maryland--College Park]]></video:title>
			<video:description><![CDATA[A brief primer on what contra-accounts are, and what they aren't.]]></video:description>
			<video:content_loc>http://bmgt220.com/v/7</video:content_loc>
			<video:duration>280</video:duration>
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    <loc>http://bmgt220.com/topics/adjustments/videos/depreciation</loc>
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			<video:title><![CDATA[Depreciation - BMGT 220, University of Maryland--College Park]]></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>
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			<video:duration>430</video:duration>
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    <loc>http://bmgt220.com/topics/adjustments/videos/income-closing-process</loc>
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			<video:title><![CDATA[The Closing Process - BMGT 220, University of Maryland--College Park]]></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://bmgt220.com/v/4</video:content_loc>
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		<lastmod>2025-04-03T23:08:46+00:00</lastmod>
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  </url>
  <url>
    <loc>http://bmgt220.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://bmgt220.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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  <url>
    <loc>http://bmgt220.com/topics/inventory/problems/loss-on-inventory</loc>
		<priority>0.5</priority>
		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
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  </url>
  <url>
    <loc>http://bmgt220.com/topics/inventory/problems/assets-and-fob-shipping</loc>
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		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
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    <loc>http://bmgt220.com/topics/inventory/problems/fob-shipping-2</loc>
		<priority>0.5</priority>
		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
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  <url>
    <loc>http://bmgt220.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://bmgt220.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>
    <loc>http://bmgt220.com/topics/inventory/videos/cogs-and-inventory</loc>
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		<lastmod>2017-01-15T20:05:14+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540383685_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[COGS and Inventory - BMGT 220, University of Maryland--College Park]]></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://bmgt220.com/v/51</video:content_loc>
			<video:duration>177</video:duration>
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			<video:live>no</video:live>
			<video:gallery_loc title="BMGT 220 - Topic 5">http://bmgt220.com/topics/inventory</video:gallery_loc>
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    <loc>http://bmgt220.com/topics/inventory/videos/net-sales</loc>
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			<video:title><![CDATA[Net Sales - BMGT 220, University of Maryland--College Park]]></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://bmgt220.com/v/41</video:content_loc>
			<video:duration>603</video:duration>
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			<video:live>no</video:live>
			<video:gallery_loc title="BMGT 220 - Topic 5">http://bmgt220.com/topics/inventory</video:gallery_loc>
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    <loc>http://bmgt220.com/topics/inventory/videos/perpetual-vs-periodic</loc>
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			<video:title><![CDATA[Perpetual vs Periodic - BMGT 220, University of Maryland--College Park]]></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://bmgt220.com/v/46</video:content_loc>
			<video:duration>430</video:duration>
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			<video:live>no</video:live>
			<video:gallery_loc title="BMGT 220 - Topic 5">http://bmgt220.com/topics/inventory</video:gallery_loc>
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    <loc>http://bmgt220.com/topics/inventory/videos/fob-shipping</loc>
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			<video:title><![CDATA[FOB Shipping? - BMGT 220, University of Maryland--College Park]]></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://bmgt220.com/v/42</video:content_loc>
			<video:duration>531</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="BMGT 220 - Topic 5">http://bmgt220.com/topics/inventory</video:gallery_loc>
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    <loc>http://bmgt220.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 - BMGT 220, University of Maryland--College Park]]></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://bmgt220.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="BMGT 220 - Topic 5">http://bmgt220.com/topics/inventory</video:gallery_loc>
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    <loc>http://bmgt220.com/topics/inventory/videos/cogs</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/540384378_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[COGS - BMGT 220, University of Maryland--College Park]]></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://bmgt220.com/v/49</video:content_loc>
			<video:duration>378</video:duration>
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			<video:live>no</video:live>
			<video:gallery_loc title="BMGT 220 - Topic 5">http://bmgt220.com/topics/inventory</video:gallery_loc>
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  <url>
    <loc>http://bmgt220.com/topics/inventory/videos/drawbacks-periodic-inventory</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/540385484_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Drawbacks to Periodic - BMGT 220, University of Maryland--College Park]]></video:title>
			<video:description><![CDATA[The Periodic inventory has a couple of drawbacks, which we will discuss here.]]></video:description>
			<video:content_loc>http://bmgt220.com/v/44</video:content_loc>
			<video:duration>367</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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			<video:live>no</video:live>
			<video:gallery_loc title="BMGT 220 - Topic 5">http://bmgt220.com/topics/inventory</video:gallery_loc>
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  <url>
    <loc>http://bmgt220.com/topics/inventory/videos/specific-identification</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/540382241_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Specific Identification - BMGT 220, University of Maryland--College Park]]></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://bmgt220.com/v/52</video:content_loc>
			<video:duration>137</video:duration>
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			<video:live>no</video:live>
			<video:gallery_loc title="BMGT 220 - Topic 5">http://bmgt220.com/topics/inventory</video:gallery_loc>
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  <url>
    <loc>http://bmgt220.com/topics/inventory/videos/weighted-average-inventory</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/540383780_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Weighted Average - BMGT 220, University of Maryland--College Park]]></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://bmgt220.com/v/50</video:content_loc>
			<video:duration>261</video:duration>
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			<video:live>no</video:live>
			<video:gallery_loc title="BMGT 220 - Topic 5">http://bmgt220.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://bmgt220.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 - BMGT 220, University of Maryland--College Park]]></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://bmgt220.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="BMGT 220 - Topic 5">http://bmgt220.com/topics/inventory</video:gallery_loc>
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  </url>
  <url>
    <loc>http://bmgt220.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 - BMGT 220, University of Maryland--College Park]]></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://bmgt220.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>
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			<video:gallery_loc title="BMGT 220 - Topic 5">http://bmgt220.com/topics/inventory</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/inventory</loc>
		<priority>0.5</priority>
		<lastmod>2025-04-03T23:08:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://bmgt220.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://bmgt220.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://bmgt220.com/topics/bank-reconciliations/videos/cash-cash-equivalents</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/540406744_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Cash and Cash Equivalents - BMGT 220, University of Maryland--College Park]]></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://bmgt220.com/v/53</video:content_loc>
			<video:duration>472</video:duration>
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			<video:gallery_loc title="BMGT 220 - Topic 6">http://bmgt220.com/topics/bank-reconciliations</video:gallery_loc>
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			<video:title><![CDATA[Bank Reconciliations: What and Why - BMGT 220, University of Maryland--College Park]]></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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			<video:title><![CDATA[Bank Reconciliations: How - BMGT 220, University of Maryland--College Park]]></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:title><![CDATA[Debit and Credit Memos - BMGT 220, University of Maryland--College Park]]></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://bmgt220.com/v/54</video:content_loc>
			<video:duration>321</video:duration>
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			<video:gallery_loc title="BMGT 220 - Topic 6">http://bmgt220.com/topics/bank-reconciliations</video:gallery_loc>
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    <loc>http://bmgt220.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 - BMGT 220, University of Maryland--College Park]]></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://bmgt220.com/v/55</video:content_loc>
			<video:duration>512</video:duration>
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			<video:gallery_loc title="BMGT 220 - Topic 6">http://bmgt220.com/topics/bank-reconciliations</video:gallery_loc>
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		<lastmod>2017-09-17T16:03:26+00:00</lastmod>
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		<lastmod>2017-09-17T16:03:25+00:00</lastmod>
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  </url>
  <url>
    <loc>http://bmgt220.com/topics/accounts-receivable/problems/the-effect-of-uncollectible-accounts</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:26+00:00</lastmod>
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  <url>
    <loc>http://bmgt220.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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    <loc>http://bmgt220.com/topics/accounts-receivable/videos/what-is-a-bad-debt</loc>
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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 - BMGT 220, University of Maryland--College Park]]></video:title>
			<video:description><![CDATA[An introduction to Accounts Receivable and Bad Debts, and why we have to recognize bad debts.]]></video:description>
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			<video:duration>429</video:duration>
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			<video:title><![CDATA[Direct Method - BMGT 220, University of Maryland--College Park]]></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://bmgt220.com/v/58</video:content_loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540570761_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[The Allowance Method - BMGT 220, University of Maryland--College Park]]></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://bmgt220.com/v/57</video:content_loc>
			<video:duration>536</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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			<video:gallery_loc title="BMGT 220 - Topic 7">http://bmgt220.com/topics/accounts-receivable</video:gallery_loc>
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    <loc>http://bmgt220.com/topics/accounts-receivable/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:thumbnail_loc>https://i.vimeocdn.com/video/540872425_1280x720.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Income Statement vs Balance Sheet Methods - BMGT 220, University of Maryland--College Park]]></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://bmgt220.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="BMGT 220 - Topic 7">http://bmgt220.com/topics/accounts-receivable</video:gallery_loc>
		</video:video>
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    <loc>http://bmgt220.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 - BMGT 220, University of Maryland--College Park]]></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://bmgt220.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="BMGT 220 - Topic 7">http://bmgt220.com/topics/accounts-receivable</video:gallery_loc>
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    <loc>http://bmgt220.com/topics/accounts-receivable/videos/account-receivable-write-offs</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/540873263_1280x720.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Write Offs and Reinstatements - BMGT 220, University of Maryland--College Park]]></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://bmgt220.com/v/59</video:content_loc>
			<video:duration>506</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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			<video:gallery_loc title="BMGT 220 - Topic 7">http://bmgt220.com/topics/accounts-receivable</video:gallery_loc>
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    <loc>http://bmgt220.com/topics/accounts-receivable</loc>
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		<lastmod>2025-04-03T23:08:46+00:00</lastmod>
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    <loc>http://bmgt220.com/topics/fixed-assets/problems/patent-amortization</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:26+00:00</lastmod>
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    <loc>http://bmgt220.com/topics/fixed-assets/problems/the-effect-of-capital-vs-revenue-expenditures</loc>
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		<lastmod>2017-09-17T16:03:26+00:00</lastmod>
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    <loc>http://bmgt220.com/topics/fixed-assets/problems/calculating-depreciation</loc>
		<priority>0.5</priority>
		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
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  <url>
    <loc>http://bmgt220.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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    <loc>http://bmgt220.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://bmgt220.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 - BMGT 220, University of Maryland--College Park]]></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://bmgt220.com/v/69</video:content_loc>
			<video:duration>803</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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			<video:live>no</video:live>
			<video:gallery_loc title="BMGT 220 - Topic 8">http://bmgt220.com/topics/fixed-assets</video:gallery_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/540900019_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Lump Sum Purchases - BMGT 220, University of Maryland--College Park]]></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://bmgt220.com/v/70</video:content_loc>
			<video:duration>361</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="BMGT 220 - Topic 8">http://bmgt220.com/topics/fixed-assets</video:gallery_loc>
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    <loc>http://bmgt220.com/topics/fixed-assets/videos/what-is-depreciation</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/541252091_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[What is Depreciation? - BMGT 220, University of Maryland--College Park]]></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://bmgt220.com/v/63</video:content_loc>
			<video:duration>683</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="BMGT 220 - Topic 8">http://bmgt220.com/topics/fixed-assets</video:gallery_loc>
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    <loc>http://bmgt220.com/topics/fixed-assets/videos/straight-line-depreciation</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/541193926_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Straight Line Depreciation - BMGT 220, University of Maryland--College Park]]></video:title>
			<video:description><![CDATA[Get excited, because straight line depreciation is super easy.]]></video:description>
			<video:content_loc>http://bmgt220.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="BMGT 220 - Topic 8">http://bmgt220.com/topics/fixed-assets</video:gallery_loc>
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    <loc>http://bmgt220.com/topics/fixed-assets/videos/double-declining-balance</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/541194462_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Double Declining Balance - BMGT 220, University of Maryland--College Park]]></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://bmgt220.com/v/64</video:content_loc>
			<video:duration>838</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="BMGT 220 - Topic 8">http://bmgt220.com/topics/fixed-assets</video:gallery_loc>
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    <loc>http://bmgt220.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 - BMGT 220, University of Maryland--College Park]]></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://bmgt220.com/v/68</video:content_loc>
			<video:duration>223</video:duration>
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			<video:live>no</video:live>
			<video:gallery_loc title="BMGT 220 - Topic 8">http://bmgt220.com/topics/fixed-assets</video:gallery_loc>
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    <loc>http://bmgt220.com/topics/fixed-assets/videos/partial-year-depreciation</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/541193887_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Partial Year Depreciation - BMGT 220, University of Maryland--College Park]]></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://bmgt220.com/v/67</video:content_loc>
			<video:duration>350</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="BMGT 220 - Topic 8">http://bmgt220.com/topics/fixed-assets</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/fixed-assets/videos/capital-vs-revenue-expenditures</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/541194176_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Capital vs. Revenue Expenditures - BMGT 220, University of Maryland--College Park]]></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://bmgt220.com/v/65</video:content_loc>
			<video:duration>642</video:duration>
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			<video:live>no</video:live>
			<video:gallery_loc title="BMGT 220 - Topic 8">http://bmgt220.com/topics/fixed-assets</video:gallery_loc>
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    <loc>http://bmgt220.com/topics/fixed-assets</loc>
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  </url>
  <url>
    <loc>http://bmgt220.com/topics/liabilities/problems/liability-classification</loc>
		<priority>0.5</priority>
		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
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  </url>
  <url>
    <loc>http://bmgt220.com/topics/liabilities/problems/contingent-liabilities</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/liabilities/problems/contingent-liabilities-warranties</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/liabilities/videos/interest-bearing</loc>
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		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
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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 - BMGT 220, University of Maryland--College Park]]></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://bmgt220.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>
			<video:gallery_loc title="BMGT 220 - Topic 9">http://bmgt220.com/topics/liabilities</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/liabilities/videos/non-interest-bearing</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/545013099_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Non-interest Bearing Notes - BMGT 220, University of Maryland--College Park]]></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://bmgt220.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="BMGT 220 - Topic 9">http://bmgt220.com/topics/liabilities</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/liabilities/videos/contingencies</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/545011648_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Contingencies - BMGT 220, University of Maryland--College Park]]></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://bmgt220.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>
			<video:live>no</video:live>
			<video:gallery_loc title="BMGT 220 - Topic 9">http://bmgt220.com/topics/liabilities</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/liabilities</loc>
		<priority>0.5</priority>
		<lastmod>2025-04-03T23:08:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://bmgt220.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>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/time-value/videos/what-is-present-value</loc>
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		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/544997762_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[What is Present Value - BMGT 220, University of Maryland--College Park]]></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://bmgt220.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="BMGT 220 - Topic 10">http://bmgt220.com/topics/time-value</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/time-value/videos/simple-vs-compound</loc>
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		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/544998094_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Simple vs Compound - BMGT 220, University of Maryland--College Park]]></video:title>
			<video:description><![CDATA[Compound interest is the most powerful force in the universe. -Einstein]]></video:description>
			<video:content_loc>http://bmgt220.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>
			<video:live>no</video:live>
			<video:gallery_loc title="BMGT 220 - Topic 10">http://bmgt220.com/topics/time-value</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/time-value/videos/pv-lump-sum</loc>
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		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/544997200_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[PV of a Lump Sum - BMGT 220, University of Maryland--College Park]]></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://bmgt220.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="BMGT 220 - Topic 10">http://bmgt220.com/topics/time-value</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/time-value/videos/pv-lump-sum-problem</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/545011620_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[PV of a Lump Sum - BMGT 220, University of Maryland--College Park]]></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://bmgt220.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="BMGT 220 - Topic 10">http://bmgt220.com/topics/time-value</video:gallery_loc>
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  </url>
  <url>
    <loc>http://bmgt220.com/topics/time-value/videos/present-value-of-an-ordinary-annuity</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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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 - BMGT 220, University of Maryland--College Park]]></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://bmgt220.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="BMGT 220 - Topic 10">http://bmgt220.com/topics/time-value</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/time-value/videos/purchase-with-annuity</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/544996929_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Purchasing with an Annuity - BMGT 220, University of Maryland--College Park]]></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://bmgt220.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="BMGT 220 - Topic 10">http://bmgt220.com/topics/time-value</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/time-value/videos/annuity-payment</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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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 - BMGT 220, University of Maryland--College Park]]></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://bmgt220.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="BMGT 220 - Topic 10">http://bmgt220.com/topics/time-value</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/time-value</loc>
		<priority>0.5</priority>
		<lastmod>2025-04-03T23:08:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/bonds/problems/bond-multiple-choice</loc>
		<priority>0.5</priority>
		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/bonds/problems/bond-issue-prices</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/bonds/problems/coupon-and-market-rates</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/bonds/problems/bond-amortization</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/bonds/problems/bond-retirement</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/bonds/videos/accounting-bonds</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/545307687_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Intro to Bonds - BMGT 220, University of Maryland--College Park]]></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://bmgt220.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="BMGT 220 - Topic 11">http://bmgt220.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/bonds/videos/bond-discounts-and-premiums</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:16+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/545308816_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Discounts and Premiums - BMGT 220, University of Maryland--College Park]]></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://bmgt220.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="BMGT 220 - Topic 11">http://bmgt220.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/bonds/videos/bond-discount</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/545320609_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Selling at a Discount - BMGT 220, University of Maryland--College Park]]></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://bmgt220.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="BMGT 220 - Topic 11">http://bmgt220.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/bonds/videos/bond-premium</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:17+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/545307199_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Selling for a Premium - BMGT 220, University of Maryland--College Park]]></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://bmgt220.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="BMGT 220 - Topic 11">http://bmgt220.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/bonds/videos/bond-amortization</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:17+00:00</lastmod>
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		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/545308498_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Amortization - BMGT 220, University of Maryland--College Park]]></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://bmgt220.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="BMGT 220 - Topic 11">http://bmgt220.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/bonds/videos/borrowing-cost</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/545306378_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Borrowing Cost - BMGT 220, University of Maryland--College Park]]></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://bmgt220.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="BMGT 220 - Topic 11">http://bmgt220.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/bonds/videos/market-rates</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/545305833_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Interacting with Market Rates - BMGT 220, University of Maryland--College Park]]></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://bmgt220.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="BMGT 220 - Topic 11">http://bmgt220.com/topics/bonds</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://bmgt220.com/topics/bonds/videos/retiring-bonds</loc>
		<priority>0.5</priority>
		<lastmod>2017-01-15T20:05:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<video:video>
			<video:thumbnail_loc>https://i.vimeocdn.com/video/545307534_1920x1080.jpg?r=pad</video:thumbnail_loc>
			<video:title><![CDATA[Retiring Bonds - BMGT 220, University of Maryland--College Park]]></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>
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&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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