Chapter 20 deals with two distinct , but related topics – Accounting Changes and Accounting Errors.

As such, the chapter lecture is presented in two parts as follows (Note: To view the lecture material on an IOS device, you will need to download the Articulate Mobile Player from the App Store).

Part 1 – Accounting Changes (9:49); PDF Handout

Part 2 – Accounting Errors (13:19); PDF Handout

* Assigned Exercises:*Exercise 20-1 (5:21 minutes); PDF Handout

Exercise 20-2 (1:57 minutes); PDF Handout

Exercise 20-8 (3:08 minutes); PDF Handout

Exercise 20-11 (3:02 minutes); PDF Handout

Exercise 20-16 (2:18 minutes); PDF Handout

Exercise 20-17 (4:39 minutes); PDF Handout

Exercise 20-19 (3:14 minutes); PDF Handout

Exercise 20-20 (1:58 minutes); PDF Handout

Exercise 20-22 (3:44 minutes); PDF Handout

Exercise 20-23 (2:44 minutes); PDF Handout

Exercise 20-24 (3:47 minutes); PDF Handout

* Assigned Problems*:

Problem 20-3 (4:55 minutes); PDF Handout

Problem 20-4 (4:09 minutes); PDF Handout

Problem 20-6 (4:28 minutes); PDF Handout

Problem 20-10 (4:34 minutes); PDF Handout

Problem 20-11 (6:46 minutes); PDF Handout

Problem 20-12 (10:07 minutes); PDF Handout