Express: Recording Entries with OEC Map and Glossary

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This video expands on Steps 1 and 2 of the Six-Step Process for Recording Entries.

  • Using the Owners’ Equity Change (OEC) Map in Step 1 to determine what happened and to connect the underlying events or circumstances to the primary elements: assets, liabilities, and owners’ equity.
  • Using Navigating Accounting’s Glossary in Step 2 to determine the correct account from a chart of accounts.

Express Video: [8 min]

Formatted for most devices      Closed captions below video      Slow-speed Internet connection

iPod/iPhone    iPad/Android tablet      Android phone/MP4 players



Additional Materials:

Video slides [pdf]   

Transcript [pdf]    Transcript [doc] 

Also see:

Six-Step Process for Recording Entries

Record Keeping Quick Reference (Study Aid) [pdf]

Introduction to Financial Statements: Parts 1 - 4 Introduces the Owners' Equity Change (OEC) Map





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