Courses Home Courses A B E F H I L M R S T Refine/Search Courses ACCT 2101: Financial Accounting View All Stockholders Equity – Stock Dividends and Stock Splits Stockholders Equity – The Basics Stockholders Equity – Equity and Performance Evaluation Stockholders Equity – Retained Earnings and Cash Dividends Stockholders Equity – Treasury Stock Statement of Cash Flows Part #5 – Putting the Pieces Together Statement of Cash Flows Part #4 – The Operating Section by the Direct Method Statement of Cash Flows Part #3 – The Operating Section by Indirect Method Statement of Cash Flows Part #2 – The Investing and Financing Sections Statement of Cash Flows Part #1 – The Basics Long-Term Liabilities Part 5 – Accounting for Bond Retirement Long-Term Liabilities Part 4 – Accounting for Bond Issues Long-Term Liabilities Part 3 – Pricing a Bond Basics Long-Term Liabilities Part 2 – Bond Basics Long-Term Liabilities Part 1 View All ACCT 2102: Managerial Accounting View All Variable Costing Value Chain Why Budget Time Value of Money Tracing Production Inputs Transfer Pricing The Main Determinants of Strategy The Role of Management Accountants within the Organization The Balanced Scorecard The Cost of Quality The Four Capital Budgeting Methods Special Order Strategy Sustainability of Strategy Show Me the Money View All ACCT 2103: Financial and Managerial Accounting View All Preparing a Flexible Budget Introduction to Flexible Budgets Capital Budget General Overview Capital Budget Analysis Part 2 Capital Budget Analysis Part 1 Manufacturing Costs, Product Costs and Period Costs Quality Costs Traditional and Contribution Income Statements Fixed Costs Mixed Costs Variable Costs Variable Costing and Absorption Costing Variable Costing and Absorption Costing Income Statements Performance Measures Balanced Scorecard View All ACCT 2501: Survey of Accounting View All The Units of Output Method of Computing Depreciation The Declining Balance Method of Computing Depreciation Additional Topics about Long-Term Assets Accounting for Receivables Part 2 Accounting for Receivables Part 1 Ratio Analysis – Liquidity Preferred and Common Stock Types of Business Organizations Ratio Analysis – Solvency Ratio Analysis For Investors Treasury Stock Ratio Analysis – Management Effectiveness Dividends and Stock Splits Horizontal and Vertical Analysis Accounting for Inventory and Cost Flow View All ACCT 2521: Cost Accounting View All Non-linear Cost Behavior: Incremental Unit-Time Learning Curve Model Non-linear Cost Behavior: Cumulative Average-Time Learning Curve Model Decision Making and Relevant Information Allocation of Support Department Costs, Common Costs, and Revenues: Direct Method Allocation of Support Department Costs, Common Costs, and Revenues: Basics Allocation of Support Department Costs: Step Down Method Allocation of Support Department Costs: Reciprocal Method Allocation of Common Costs and Shared Revenues Inventory Costing and Capacity Analysis: Measures of Capacity Inventory Costing and Capacity Analysis: Philosophy Inventory Costing and Capacity Analysis: Impact on Financial Statements Cost Allocation: Joint Products and Byproducts – Introduction Cost Allocation: Joint Products and Byproducts – Net Realizable Value Cost Allocation: Joint Products and Byproducts – Physical Measure Cost Allocation: Joint Products and Byproducts – Sales Value at Split Off View All ACCT 3511: Intermediate Accounting I View All Revenue Recognition: Transaction Price Revenue Recognition: Allocating the Transaction Price Revenue Recognition: Recognize Revenue Revenue Recognition: Performance Obligations Use of Judgement in Financial Reporting Judgment in Financial Reporting: Identifying & Overcoming Obstacles Using the Accounting Authoritative Literature Revenue Recognition: Introduction and Contracts Conceptual Framework and Objective of Financial Reporting Qualitative Characteristics of Financial Information: Fundamental Characteristics Qualitative Characteristics of Financial Information: Enhancing Characteristics Accounts Receivable Introduction, Basic Concepts, and Initial Measurements Part 2 of 2 Accounts Receivable Introduction, Basic Concepts, and Initial Measurements Part 1 of 2 Cash Key Terminology and Basic Concepts Accounts Receivable Subsequent Measurement Part 3 View All ACCT 3512: Intermediate Accounting II View All Lease Accounting 13: Lessor Direct Financing Lease Lease Accounting 12: Lessor Sales-Type Lease Lease Accounting 11: Lessor Operating Lease Lease Accounting 10: Lessee Finance Lease – Residual Value IFRS Lessee Leases Lease Accounting 4: Lessee Lease Classification Lease Accounting 1: Basic Concepts Lease Accounting 2: Identifying Lease Contract & Separating Components Lease Accounting 3: Allocating Lease Cost to Components Lease Accounting 5: Lessor Lease Classification Lease Accounting 6: Lessee Operating Lease – Initial Measurement Lease Accounting 7: Lessee Operating Lease – Subsequent Measurement Lease Accounting 8: Lessee Operating Lease – Residual Value Guarantee & Short-Term Election Lease Accounting 9: Lessee Finance Lease Full Disclosure Principle – Notes to the FS and Disclosure Issues Auditor Reports Current Reporting Issues and FS Analysis View All ACCT 3526: Accounting Information Systems View All Sales Process Business Process Modeling Excel Formulas in Financial Statements Excel Scenario Manager Excel Solver Part 1 Excel Solver Part 2 Purchasing Business Process Modeling Acquiring and Implementing AIS Creating Reports and Forms Balanced Scorecard and IT Types of Queries Part1 Types of Queries Part2 REA Models and Relational Databases Creating Tables and Queries How Technology and Information Changing Business Accounting Information Systems and Firm Value View All ACCT 3531: Federal Taxes on Income View All Calculating Gains and Losses on Securities Tax on Real Estate Investments The Transfer Tax System Tax Planning for Investments The Individual Taxpayer – Tax Credits The Individual Taxpayer – Payment & Filing Requirements The Individual Taxpayer – Calculating Regular Income Tax The Individual Taxpayer – Alternative Minimum Tax The Individual Taxpayer – Computing Taxable Income Example The Individual Formula – Computing Taxable Income The Individual Tax Formula – Determining Filing Status The Individual Tax Formula – Determining Filing Status & Dependents Examples The Individual Tax Formula – Determining Dependents Compensation and Retirement Planning Part 4 Compensation and Retirement Planning Part 3 View All ACCT 3533: Advanced Accounting View All Consolidation of Foreign Subsidiaries Examples of Fair Value and Cash Flow Hedge Accounting Fair Value and Cash Flow Hedges Derivative Financial Instruments Interim Financial Statements Operating Segment Example Operating Segments Control Premium Goodwill Allocation Intercompany Sale of Inventory Assets Consolidations When the Parent Controls the Subsidiary Intercompany Sale of Depreciable Assets Intercompany Sales with less than 100% ownership Variable Interest Entities Foreign Accounts: Payable Transactions Lending to an Affiliate View All ACCT 3596: Auditing View All Audit Sampling Completing the Audit Overall Audit Strategy Fraud Auditing PT2 Fraud Auditing Pt1 Internal Control, Control Risk and Section 404 Audits – Part 2 The Impact of Information Technology on the Audit Process Internal Control, Control Risk, and Section 404 Audits Part 1 Materiality and Risk Part 2 Materiality and Risk Part 1 Audit Planning Analytical Procedures Part 2 Professional Ethics Pt2 Legal Liability Pt2 Planning and Procedure Professional Ethics Part 1 View All ACCT 4501: Accounting Senior Seminar View All Introduction to Basic Charts Creating Dashboards and Storyboards in Tableau Accessing the Enterprise System Creating Charts in Tableau Introduction to Dashboards and Storyboards Constructive Capitialization of Leases Fin 48 Disclosures Interpreting the Tax Footnote Review of Lease Accounting Valuation and the Financial Statements Status of IFRS acceptance and the SEC Accounting for Cash Flow Hedges Accounting for Stock Options Accounting Numbers in Compensation Packages Fair Value Accounting View All ACCT 5001: Accounting for Managerial and Investment Analysis and Planning View All Additional Issues for Property, Plant, Equipment Property Plant and Equipment Depreciation and Impairment Accounting for Inventory – The Basics Accounting for the Acquisition of Property, Plant, Equipment I Accounting for Inventory – FIFO WAVG ACCT 5003: Financial Accounting View All Accounting for Receivables and Bad Debt Components of Shareholders Equity II Components of Shareholders Equity I Financial Statements The Least You Need to Know ACCT 5201: Advanced Studies in Financial Reporting View All Pension Plans in Financial Statements Determine Pension Plan Funded Status Accounting for Restricted Stock Accounting for Stock Options Accounting for Share Purchase Plans Accounting for Restricted Stock Forfeitures Postretirement Benefit Plans Postretirement Benefit Plan Entries Five Components of Pension Expense Accounting for Restricted Stock Unit Awards Pension Plans ACCT 5202: Enterprise Systems and Data Analytics View All Introduction and Information Needs and Business Processes Information Security Concepts Protecting Information Resources Detecting Attacks Enterprise Resource Planning Systems Malware Security Implications of Virtualization, Cloud Computing and IoT Hashing Processing Integrity Availability Risk Assessment & Response Control Activities Communicate Info and Monitor Control Processes Systems Development Protecting Confidentiality and Privacy View All ACCT 5203: Professional Skills Development View All Reports and Their Structure Communication and Soft Skills Business Letters ACCT 5205: Advanced Federal Taxation View All Judicial Sources of Tax Law C Corporation Tax Rates Restrictions on Corporate Accumulations Comparison of Individual Taxes to C Corporations Various Forms of Doing Business QBI Deduction Example Introduction to Vital Law Introduction to Checkpoint CFC and Subpart F Allocation and Appointment of Expenses for International Tax Movement Toward a Territorial Tax System Foreign Currency Transactions Offshore Income and Foreign Tax Credit Transfer Pricing Tax Treaties and the IRC View All ACCT 5207: Concepts & Analysis of Financial Statements View All Stock Purchase as Asset Acquisition Tax Treatment Environmental, Social, & Governance Source of Value in M&A Procter & Gamble: Financial Pro Forma – Part (1) Procter & Gamble: Financial Pro Forma – Part (2) Procter & Gamble: Financial Pro Forma – Part (3) Special Purpose Acquisition Company (SPAC) Formation & Funding M&A Market Trends & Projected Outlook M&A Transaction Structures: Stock Sale vs Asset Sale Business Combinations: Acquired Assets & Assumed Liabilities Business Combinations: Structures & Ownership Interests Business Combinations: Business vs Collection of Assets Financial Forecasting: Impact of Revenue Projections Financial Forecasting: Top-Down Financial Forecasting Method Financial Forecasting: Quantifying Capital Funding Needs Evaluating the Quality of Reported Financial Information View All ACCT 5209: Taxes and Business Strategy View All The Evolving Role of the Tax Advisor State Tax Nexus State Tax Apportionment Introduction to PL 86-272 Income Tax Minimization Coordination Across Federal State and Local Tax Conduit vs Entity Structure Tax Structures Choice of Entity ACCT 5211: Advanced Data Analytics and Innovation in Accounting View All Blockchain – Key Management Private Keys Cybersecurity Big Data Open Data Blockchain and Internal Control Process Mining The Future of Computer Storage Continuous Auditing Blockchain and Accounting Alteryx – Building Workflows Blockchain Audit Data Analytics SQL Tools RPA Competitive Landscape Processes: Manual Process Evaluation Internet of Things View All ACCT 5401: Analyzing the Financial Health of the Business View All Stockholders Equity – Retained Earnings Stockholder’s Equity – Paid in Capital Long Term Liabilities Part 2 Long Term Liabilities Part 1 Current Liabilities Financial Statement Analysis Long Term Assets Part 2 Receivables Inventory and Cost of Sales Long Term Assets Part 1 ACCT 5801: Financial Accounting Applications View All Introduction to Accounting Part 3 Introduction to Accounting Part 2 Introduction to Accounting Part 1 Cash Flow Statement PT2 Cash Flow Statement PT3 Cash Flow Statement PT4 Cash Flow Statement PT1