Courses Home Courses A B E F H I L M R S T Refine/Search Courses ACCT 2101: Financial Accounting View All Previous 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 Next ACCT 2102: Managerial Accounting View All Previous 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 Next ACCT 2103: Financial and Managerial Accounting View All Previous 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 Next ACCT 2501: Survey of Accounting View All Previous 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 Next ACCT 2521: Cost Accounting View All Previous 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 Next ACCT 3511: Intermediate Accounting I View All Previous 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 Next ACCT 3512: Intermediate Accounting II View All Previous 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 Next ACCT 3526: Accounting Information Systems View All Previous 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 Balanced Scorecard and IT Creating Reports and Forms Types of Queries Part1 Types of Queries Part2 Creating Tables and Queries How Technology and Information Changing Business REA Models and Relational Databases Accounting Information Systems and Firm Value View All Next ACCT 3531: Federal Taxes on Income View All Previous 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 Next ACCT 3533: Advanced Accounting View All Previous 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 Next ACCT 3596: Auditing View All Previous 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 Next ACCT 4501: Accounting Senior Seminar View All Previous 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 Next ACCT 5001: Accounting for Managerial and Investment Analysis and Planning View All Previous 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 Next ACCT 5003: Financial Accounting View All Previous Accounting for Receivables and Bad Debt Components of Shareholders Equity II Components of Shareholders Equity I Financial Statements The Least You Need to Know Next ACCT 5201: Advanced Studies in Financial Reporting View All Previous 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 Next ACCT 5202: Enterprise Systems and Data Analytics View All Previous 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 Next ACCT 5203: Professional Skills Development View All Reports and Their Structure Communication and Soft Skills Business Letters ACCT 5204: Advanced Auditing & Assurance Services View All Previous Performance Materiality & Evaluation of Audit Findings Materiality Concept & Preliminary Materiality Audit Planning & Client Acceptance Data Analytics, Financial Ratios & Audit Documentation Audit Evidence Definition & Decisions Independence Requirements & Conduct Enforcement AICPA Code and Interpretations Ethical Principles, Dilemmas & Importance in CPA Profession Accounting Standards Role of PCAOB, SOX, SEC & AICPA Nature and Structure of CPA Firms Next ACCT 5205: Advanced Federal Taxation View All Previous Partnership Distributions Tax Consequences of Corporate Liquidations Selling a Partnership Interest Proportionate Non-liquidating and Property Distributions from a Partnership Proportionate Current and Liquidating Distributions of a Partnership Other Dispositions of a Partnership Interest and 754 Disproportionate Distributions from a Partnership Trust and Estates Terminology Trust and Estates Income Trust and Estate Taxation Trust and Estate Tax Planning Trust and Estate Illustration Trust and Estate Deductions Taxation of Beneficiaries Generation Skipping Tax View All Next ACCT 5206: Law, Ethics & Regulation View All Previous The Formation of Sales & Lease Contracts Sole Proprietorships Limited Liability Company (LLCs) LLC Management & Operations Dissociation & Dissolution of an LLC Defenses to Negligence Understanding Negligence in Tort Law Limited Partnerships Limited Liability Partnerships Dissociation & Termination Formation and Operation of Partnerships Basic Partnership Concepts Contracts for the International Sales of Goods The Scope of Articles 2 (Sales) and 2a (Leases) The Uniform Commercial Code View All Next ACCT 5207: Concepts & Analysis of Financial Statements View All Previous 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 Next ACCT 5209: Taxes and Business Strategy View All Previous 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 Next ACCT 5211: Advanced Data Analytics and Innovation in Accounting View All Previous 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 Next ACCT 5401: Analyzing the Financial Health of the Business View All Previous 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 Next ACCT 5801: Financial Accounting Applications View All Previous 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 Next
