Accounting

Accounting Cycle 10 Column Worksheet

Total Running Time: 28:22

adjusting entries, balance sheet, income statement, trial balance

Accounting for a Capital Projects Fund

Total Running Time: 14:30

purpose, understanding accounting

Accounting for a Debt Service Fund

Total Running Time: 15:57

purpose, understanding accounting

Accounting for Accruals and Deferrals – Part 1

Total Running Time: 13:31

Accounting for Accruals and Deferrals – Part 2

Total Running Time: 08:24

Accounting for Bond Interest

Total Running Time: 19:05

debt, early extinguishment, effective rate, equity securties, recording interest, straight line method

Accounting for Bond Interest

Total Running Time: 19:05

debt, effective rate, equity securities, recording interest, straight line method

Accounting for Bonds I

Total Running Time: 21:34

accounting for debt, debt instruments, equity financing, types of bonds

Accounting for Bonds II

Total Running Time: 17:10

discount, par, premium, selling price

Accounting for Business Combinations – Basics

Total Running Time: 19:20

liabilities acquired, value of assets

Accounting for Cash and Bank Reconciliation

Total Running Time: 16:14

balance sheet, cash receipts, dispursements, internal control, restrictions on cash

Accounting for Cash Flow Hedges

Total Running Time: 12:26

cash flow, commodity, commodity cash flow hedges, hedges, journal entries, swap cash flow hedges

Accounting for Costs in a Business Combination

Total Running Time: 05:53

Accounting for Fair Value Hedges

Total Running Time: 19:56

commodity fair value hedges, journal entries, swap fair value hedges

Accounting for Foreign Currency Transactions

Total Running Time: 19:50

financial date, importing and exporting, settlement, transaction date

Accounting for Foreign Subsidiaries Basics

Total Running Time: 18:20

consolidation, conversion methods, current rate method, functional currency, remeasurement, temporal method, translation

Accounting for Foreign Subsidiaries pt1

Total Running Time: 22:28

computation, CTA reconciliation, current rate method, exchange rate, functional currency, interpretation, translation

Accounting for Foreign Subsidiaries pt2

Total Running Time: 20:06

computation, CTA reconciliation, exchange rate, functional currency, interpretation, remeasurement, temporal method

Accounting for Foreign Subsidiaries – Current Rare and Temporal Method

Total Running Time: 33:45

CTA reconciliation, remeasurement, translation

Accounting for Goodwill

Total Running Time: 05:09

goodwill impairment

Accounting for Inventory Additional Issues

Total Running Time: 20:11

determining market value, inventory errors, inventory method, LCM, LIFO Method, lower of cost or market, reporting

Accounting for Inventory and Cost Flow

Total Running Time: 05:54

Accounting for Inventory and Cost Flow FIFO and LIFO

Total Running Time: 06:13

Accounting for Inventory and Cost Flow Specific Identification

Total Running Time: 03:46

Accounting for Inventory and Cost Flow Weighted Average

Total Running Time: 02:28

Accounting for Inventory I

Total Running Time: 17:23

cost of goods sold, cost of inventory, expenditures, periodic inventory, perpetual inventory, physical quantities of goods, quantities of goods

Accounting for Inventory II

Total Running Time: 17:31

average cost, COGS, cost of ending inventory, cost of goods sold, cost of inventory, FIFO, first in first out, gaap, generally accepted accounting principles, IFRS, international financial reporting standards, specific identification, WAVG, weighted average

Accounting for Inventory III

Total Running Time: 18:20

COGS, cost of goods sold, cost of inventory, gaap, genearlly accepted accounting principles, IFRS, international financial reporting standards, last in first out, LIFO, LIFO liquidations, periodic LIFO, perpetual LIFO, supplemental LIFO

Accounting for Inventory IV

Total Running Time: 20:11

change in inventory, cost of inventory, gaap, genearlly accepted accounting principles, IFRS, international financial reporting standards, inventory errors, LMC, lower of cost or market, value

Accounting for Inventory LIFO

Total Running Time: 18:20

COGS, computing cost of goods sold, cost of inventory, LIFO liquidation, periodic LIFO, perpetual LIFO, supplemental LIFO disclosures

Accounting for Inventory with Multiple Inventory Layers

Total Running Time: 13:50

Accounting for Inventory – FIFO WAVG

Total Running Time: 17:31

FIFO, first in first out, inventory cost flow assumptions, last in first out, LIFO, specific identification, weighted average periodic system

Accounting for Inventory – The Basics

Total Running Time: 17:23

cost of goods sold, cost of inventory, expenditures, periodic inventory, perpetual inventory, physical quantities of goods, quantities of goods

Accounting for Investments and Significant Influence

Total Running Time: 08:37

Accounting for Long-Term Operational Assets – The Basics

Total Running Time: 17:10

Accounting for Receivables and Bad Debt

Total Running Time: 31:43

aging receivables, balance sheet approach, composite rate, estimating bad debts, factoring arrangements, income statement approach, noninterest bearing, secured borrowing, short term notes receivable, uncollectable accounts receivable

Accounting for Receivables Part 1

Total Running Time: 16:49

Accounting for Receivables Part 2

Total Running Time: 06:01

Accounting for Stock Options

Total Running Time: 10:53

compinsation, expensing options, gaap, journal entries, stock option accounting, stock options

Accounting for the Acquisition of Property, Plant, & Equipment I

Total Running Time: 33:35

cost, cost allocation, donation, equity securities, exchange, individual, initial cost, intangible asset, lump sum, natural resource, purchase price

Accounting for the Acquisition of Property, Plant, & Equipment II

Total Running Time: 28:47

capitalized interest, cost of inventory, develop, dispositions, exchanges, gaap, genearlly accepted accounting principles, IFRS, intangible asset, international financial reporting standards, nonmonetary, purchase, self constructed asset

Accounting for the Acquisition of Property, Plant, Equipment I

Total Running Time: 33:35

cost, cost allocation, donation, equity securities, exchange, individual, initial cost, intangible asset, lump sum, natural resource, purchase price

Accounting Information Systems and Firm Value

Total Running Time: 15:06

AIS, customer relationship management, data vs information, ERP system, external business processes, information value chain, Internal Business Processes, supply chain management

Accounting Numbers in Compensation Packages

Total Running Time: 06:59

accounting based incentives, Compinsation contracts, earnings management, long term incentives, short term incentives, typical bonuses

Accounting Receivables and Bad Debt

Total Running Time: 31:43

accounting treatment, accounts receivable, financing arrangements, sale, securred borrowing, short term notes, use of receivables

Accounts Receivable Introduction, Basic Concepts, and Initial Measurements Part 1 of 2

Total Running Time: 07:18

Accounts Receivable Introduction, Basic Concepts, and Initial Measurements Part 2 of 2

Total Running Time: 06:50

Accounts Receivable Subsequent Measurement Part 1

Total Running Time: 06:30

accounts receivable, AR subsequent measurement, net realizable value

Accounts Receivable Subsequent Measurement Part 2

Total Running Time: 04:59

accounts receivable, AR subsequent measurement, net realizable value, percent of sales approach

Accounts Receivable Subsequent Measurement Part 3

Total Running Time: 06:17

accounts receivable, AR subsequent measurement, net realizable value, percent of accounts recievable approach

Acquiring and Implementing AIS

Total Running Time: 17:11

acquisition alternatives, constraints of IT projects, Gantt chart, PERT chart, systems implementation

Activity Based Costing to Allocate Indirect Costs

Total Running Time: 10:08

activity based costing, Allocating, Cost drivers, Indirect Costs

Activity Based Management

Total Running Time: 14:51

activity based costing, Activity Based Management, Cutting Cost, pricing, Product Mix

Activity-Based Costing

Total Running Time: 11:55

activity based costing, Batch Level, Cost Cross Subsidization, Output Level, Product Sustaining Level

Activity-Based Costing I

Total Running Time: 13:15

abc, activity based costing, allocation methods, externally reported product costs, two stage product costing system

Activity-Based Costing II

Total Running Time: 21:25

abc, activity based costing, administrative services, flow of costs, marketing services, product costs, traditional costing

Additional Issues for Property, Plant, Equipment

Total Running Time: 28:47

commercial substance, dispositions, exchanges, fair value, interest capitalization, nonmonetary assets, self constructed assets

Additional Property Plant and Equipment Depreciation Impairment Issues

Total Running Time: 24:20

assets held for sale, change in residual value, changes in depreciation method, changes in estimates, error correction, finite life assets, impairment of goodwill, impairment of value, indefinite life intangibles

Additional Topics about Long-Term Assets

Total Running Time: 15:54

Additional Topics in Variance Analysis

Total Running Time: 16:25

cost, market share, marketing performance, nonmanufacturing costs, production mix, production performance, variance, variance analysis, yield

Adjusting and Closing Journal Entries

Total Running Time: 25:15

accounting taxation business, atb, closing process, financial statements, journal format

Advantages and Disadvantages of Using Standard Costs and Variances

Total Running Time: 06:14

advantages, Disadvantages, Standard Costs, Standard Variances

Allocating Differences After Acquisition

Total Running Time: 19:24

computation and allocation schedule, depreciable equipment, differences in consolidated net income, goodwill, implied and book values, inventory, NCI, NI, Working Paper Entries, year subsequent to acquisition

Allocating Differences After Acquisition- Problem

Total Running Time: 36:31

allocating prior year to NCI, catch up prior year, consolidated statements, cost method, current year adjustments

Allocation of Common Costs and Shared Revenues

Total Running Time: 10:32

Bundled Products, Common Cost, Revenue, Shared Revenues

Allocation of Support Department Costs, Common Costs, and Revenues: Basics

Total Running Time: 09:49

capacity, Combined Rate, fixed, Operating Department, Support Department, variable

Allocation of Support Department Costs, Common Costs, and Revenues: Direct Method

Total Running Time: 09:05

direct method, Operating Departments, Support Department

Allocation of Support Department Costs: Reciprocal Method

Total Running Time: 17:20

Operating Departments, Reciprocal Method, Support Department Costs

Allocation of Support Department Costs: Step Down Method

Total Running Time: 12:26

Operating Departments, Step Down Method, Support Department Costs

An Introduction – Accounting Terms Chapter 1 – Part 2

Total Running Time: 07:17

And Then There Was Regression Analysis

Total Running Time: 03:50

Cost Behavior, Data Concerns, R Square Value, Regression Analysis

Applying the Theory of Constraints

Total Running Time: 04:26

fixed cost, Product Mix, Resource Constraints

Asset Acquisition Versus Acquisition of a Business

Total Running Time: 06:59

Asset Impairments – Basics

Total Running Time: 22:10

accounting for goodwill impairment, E2-10, goodwill impairment test, reporting unit, RU

Audit Evidence Part 1

Total Running Time: 42:48

analytical procedures, audit evidence decisions, audit program, client inquiries, confirmations, examination, inspection, nature of evidence, observation, persuasiveness of evidence, recalculation, relevancy, reliability, reperformance

Audit Evidence Part 2

Total Running Time: 25:12

audit documentation, audit file contents and organization, current files, financial statements, permanent files, Sarbanes-Oxley Act, supporting schedules, technology

Audit Planning Analytical Procedures Part 2

Total Running Time: 14:25

common financial ratios, completion, internal comparisons, liquidity activity ratios, planning, profitability ratios, testing

Audit Reports Pt1

Total Running Time: 31:05

consistent application of GAAP, departure from promulgated principle, emphasis of matter, explanatory, internal control over financial reporting, non-public, reports involving other auditors, Sarbanes-Oxley Act, standard unqualified audit report, substantial doubt, US public company

Audit Reports Pt2

Total Running Time: 16:36

adverse opinion, auditor decision process, conditions requiring departure, departures from unqualified opinion, disclaimer of opinion, inadequate disclosure, lack of independence, materiality decisions, qualified opinion, scope limitation, scope limitations

Audit Responsibilities Objectives Part 1

Total Running Time: 21:25

adjusted trial balance, auditor responsibilities, considering laws and regulations, error vs fraud, financial statement cycles, management responsibilities, professional skepticism, transaction flow

Audit Responsibilities Objectives Part 2

Total Running Time: 18:19

balance-related, financial statement audit, general transaction-related audit objectives, management assertions, PCAOB

Audit Sampling

Total Running Time: 20:43

audit sampling, exception rates, probabilistic and nonprobabilistic sample selection, representative sampling, sampling risk, statistical vs nonstatistical sampling

Auditor Reports Current Reporting Issues and FS Analysis

Total Running Time: 25:24

adverse, causes of fraud, common size FS analysis, conditions that promote fraud, disclaimer, forecast vs projection, fraudulent reporting, FS analysis limitations, horizontal FS analysis, internal controls, L-T trend FS analysis, major ratio types, Management's Discussion and Analysis, MD&A, qualified, ratio analysis limitation, unqualified opinion

Balanced Scorecard and IT

Total Running Time: 17:35

four perspectives, information technology investments, strategic positioning, strategy maps

Bank Reconciliations Part 1 of 2

Total Running Time: 07:05

Bank Reconciliation, Deposit in transit, outstanding check

Bank Reconciliations Part 2 of 2

Total Running Time: 06:42

Bank Reconciliation, Deposit in transit, outstanding check

Basic vs. Diluted Earnings Per Share

Total Running Time: 27:36

calculating BEPS, calculating DEPS, contingent shares, convertible bonds, EPS presentation and disclosure, per share effect, stock dividends and splits, stock options

Bond Interest Pt1

Total Running Time: 22:07

debt, early extinguishment, effective rate, equity securties, recording interest, straight line method

Bonds: Selling Price

Total Running Time: 12:23

amortization schedule, discount, par, premium

Bonds: the Basics

Total Running Time: 19:11

accounting for debt, debt instrument, equity financing, types of bonds

Book-Tax Accounts Formulas and Temporary vs. Permanent Differences

Total Running Time: 24:31

income tax accounts, permanent difference, reconciling PFI to TI, tax adjusting entry, Tax AJE Formulas, taxable TD, temporary difference

Borrowing in a Foreign Currency Transaction

Total Running Time: 05:14

borrowing, foreign currency translation, foreign debt

Breakeven Analysis and Target Profits

Total Running Time: 08:43

Breakeven, CVP Analysis, Target Profit

Breakeven and Target Profit Volumes

Total Running Time: 04:41

Breakeven, multiproduct companies, target profit volume

Budgetary Accounts

Total Running Time: 18:29

budgetary fund entities, governmental funds, unencumbered balance

Budgetary Accounts-Closing Accounts

Total Running Time: 15:34

reserve for encumbrances, revenue accounts, spending accounts

Budgeting Beginning the Process

Total Running Time: 06:20

Product Budget, Revenue Budget, Target Ending Inventory

Budgeting Completing the Operating Budget

Total Running Time: 07:39

Direct Materials Purchases Budget

Budgeting Planning for Production Costs

Total Running Time: 11:48

Direct Materials Usage Budget, Manufacturing Overhead Budget

Budgeting The Cash Budget

Total Running Time: 26:37

Cash Budget, Purchases

Budgets for Service Companies and Merchandisers

Total Running Time: 07:15

cost of goods sold, Merchandising Company, Operating Budgets, Sales Budget, Service Company

Business Entities Corporations

Total Running Time: 17:55

Affiliated Group, Consildated, Corpoarte Taxable Income, Corporate Income, Schedule M-1, Tax Credits

Business Income Deductions and Accounting Methods

Total Running Time: 31:09

accounting period, accrual method, deduct, expense, income, law, limitation, nondeductable, requirement, tax

Business Operations

Total Running Time: 16:12

Business Operations Methods of Tax Accounting

Total Running Time: 16:49

Business Process Modeling Activity Models

Total Running Time: 14:30

activities, BPMN diagrams, business process documentation, events, gateways, pools and swimlanes, sequence flows

Business Process Modeling Structure Models

Total Running Time: 15:55

associations, cardinalities, minimum and maximum multiplicity, multiplicities, UML class diagrams

Business Unit Performance Measurement

Total Running Time: 24:22

business unit, divisional accounting, economic value added, eva, evaluating performance, historical costs, performance measure, proformance measurement, residual income, return on investment, ri, roi, value based accounting

Calculate ROI Sales Margin and Capital Turnover

Total Running Time: 07:04

Capital Turnover, CEO, investment, roi, Sales Margin

Calculating Gains and Losses on Securities

Total Running Time: 08:11

Capital Gains and Losses

Calculating the Contribution Margin

Total Running Time: 09:21

contribution margin, Contribution Margin Ratio, CVP Analysis

Capital Gains and Losses

Total Running Time: 09:23

Capital Investment Decisions

Total Running Time: 05:05

Payback, Payback Method, payback period, Rate of Return

Capital Investments and the Capital Budgeting Process

Total Running Time: 05:52

Accrual Basis, Capital Budgeting Process, Capital Investments, Cash Basis, payback period

Cash and Internal Controls Part 1

Total Running Time: 20:23

Cash and Internal Controls Part 2

Total Running Time: 06:21

Cash and Internal Controls Part 3

Total Running Time: 12:12

Cash Flow Models and Capital Investment Decisions

Total Running Time: 07:25

Decision Rule, internal rate of return, net present value, time value of money

Cash Flow Statement PT1

Total Running Time: 23:04

accrual accounting, balance sheet, Big Four, cash flow statement, income statement, indirect method

Cash Flow Statement PT2

Total Running Time: 03:16

accrual accounting, balance sheet, Big Four, cash flow statement, income statement, indirect method, long term assets, noncurrent assets

Cash Flow Statement PT3

Total Running Time: 02:48

accrual accounting, balance sheet, Big Four, cash flow statement, income statement, indirect method, long term liability, owners equity

Cash Flow Statement PT4

Total Running Time: 09:39

accrual accounting, Big Four, cash flow statement, financing section, indirect method, investment section, operating section

Cash Flows – Direct Method

Total Running Time: 11:57

balance sheet, cash flow statement, direct method, income statement, operating cash flows

Cash Key Terminology and Basic Concepts

Total Running Time: 07:42

Change in Principle vs Estimate vs Entity and Correction of Error

Total Running Time: 26:28

accounting treatment, changes and errors, depreciation change, entity, presentation, principle disclosures, prior period adjustment, prospective treatment, retrospective treatment

Choice of Business Entity

Total Running Time: 25:34

Family Income, IRC, Liability, Partnerships, Pass-Through Entity, S Corps, Tax Advantage

Choice of Business Entity

Total Running Time: 13:30

Classified Balance Sheet

Total Running Time: 18:08

asset classifications, current assets, current liabilities, financial statement disclosure, limitations, noncurrent assets, noncurrent liabilities, purpose, usefulness

Compensation

Total Running Time: 23:59

Employee Fringe Benefits, Employee Stock Options, Tax Treatment, Taxation

Compensation and Retirement Planning Part 1

Total Running Time: 07:26

employees, independent contractors, moving expenses, tax free fringe benefits

Compensation and Retirement Planning Part 2

Total Running Time: 06:25

equity compensation, restricted stock, stock options

Compensation and Retirement Planning Part 3

Total Running Time: 07:48

401K, annual contribution limits, defined benefit plans, defined contribution plans, retirement plans, self-employed keogh plans

Compensation and Retirement Planning Part 4

Total Running Time: 04:38

IRA, rollover, roth ira

Completing the Audit

Total Running Time: 38:30

advisability of disclosure, auditor concerns, client attorneys, contingent liabilities, dual dating, likelihood of occurrence, management representation letter, presentation and disclosure of audit objectives, Sarbanes-Oxley Act, subsequent events review

Components of Shareholders Equity I

Total Running Time: 37:04

accumulated other comprehensive income, capital stock, corporate organization, financial reporting overview, fundamental share rights, hybrid corporations, model business corporation act, preferred stock dividends, types of corporations

Components of Shareholders Equity II

Total Running Time: 34:37

cash dividends, dividend dates, generally accepted accounting principles, IFRS, international financial reporting standards, property dividends, Retained Earnings, retired shares, share buybacks, stock dividends, stock splits, treasury stock, US GAAP

Comprehensive SCFs Example – Direct vs. Indirect Operating Section

Total Running Time: 29:26

collections from customers, depreciation expense, income tax payments, indirect adjustment, necessary info for SCF, payments to suppliers, Selling and Admin

Comprehensive SCFs Example – Investing and Financing Sections

Total Running Time: 20:17

asset purchase, asset sales, cash from land sale, common stock issuance, equipment purchase payments, equipment sale, investing section steps, L-T, liability principal, shareholder dividends

Compute and Evaluate Variable Overhead Variances

Total Running Time: 06:52

Fixed Overhead Budget Variance, Fixed Overhead Variances, Fixed Overhead Volume Variance, Variable Overhead Variances

Computing and Disposing of Overallocated or Underallocated Overhead

Total Running Time: 06:41

Manufacturing, Overallocated Manufacturing Overhead, Underallocated Manufacturing Overhead

Concepts for Income Tax Planning Part 1

Total Running Time: 08:25

After-tax cash flow, Tax Avoidance, Tax Evasion, Tax Rates, Taxable Income

Concepts for Income Tax Planning Part 2

Total Running Time: 09:08

Character Variable, Entity Variable, Jurisdiction Variable, Time Period Variable

Conceptual Framework and Objective of Financial Reporting

Total Running Time: 08:51

Consolidation Example with Goodwill

Total Running Time: 07:43

Consolidation of Foreign Subsidiaries

Total Running Time: 10:32

consolidaiton of foreign subsidiary, current rate method, temporal method

Consolidation Post-Acquisition Cost Method Part 1

Total Running Time: 08:54

ADJ entry, ADJ formula, cost method of accounting

Consolidation Post-Acquisition Cost Method Part II

Total Running Time: 06:44

ADJ entry, cost method, equity method

Consolidation Post-Acquisition Date with AAP Equity

Total Running Time: 10:05

AAP, post acquisition consolidation

Consolidation Principles

Total Running Time: 06:02

Consolidation Process as a Process of Replacement

Total Running Time: 07:20

Consolidation Process as a Process of Replacement

Total Running Time: 08:41

Consolidations When the Parent Controls the Subsidiary

Total Running Time: 11:28

net income attributable to noncontrolling interests, noncontrolling interests

Constructive Capitialization of Leases

Total Running Time: 11:02

Constructive Capitalization of leases, footnote data, journal entries, minimum lease payments, operating leases

Control Premium Goodwill Allocation

Total Running Time: 07:10

control premiium, goodwill aloocation, noncontrolling interest

Corporate Formations and Operations

Total Running Time: 00:17

alternative minimum tax, AMT exemption, book tax adjustments, charitable contributions, common permanent book tax differences, common temporary book tax differences, compliance, corporate taxable income formula, dividends received deduction, estimated payments, net capital losses, net operating loss deduction, regular tax liability, stock option related, tax deferred transfers of property

Corporate Nonliquidation and Liquidating Distributions

Total Running Time: 36:27

constructive dividend, Dividends, earnings, partial liquidations, profits, property distributions, shareholder, stock dividends, stock redemptions, tax law framework

Corporation AMT

Total Running Time: 13:46

Alternative Minimum Taxable Income, AMT, AMT Computation, corporation, Minimum Tax Credit

Cost Allocation: Joint Products and Byproducts – Accounting for Byproducts

Total Running Time: 04:29

cost allocation, joint products, philosophies of byproducts, production method, sales method

Cost Allocation: Joint Products and Byproducts – Introduction

Total Running Time: 02:53

allocation, cost allocation, initial production process, joint products

Cost Allocation: Joint Products and Byproducts – Net Realizable Value

Total Running Time: 08:11

gross margin percentage, joint cost allocation, net realizable value method

Cost Allocation: Joint Products and Byproducts – Physical Measure

Total Running Time: 05:02

gross margin percentage, joint cost allocation, physical measure method

Cost Allocation: Joint Products and Byproducts – Sales Value at Split Off

Total Running Time: 08:35

cost allocation, gross margin percentage, sales value at split-off method

Cost Analysis for Decision Making I

Total Running Time: 25:01

differential analysis, long run pricing decisions, pricing, pricing decisions, production decisions, theory of constraints

Cost Analysis for Decision Making II

Total Running Time: 18:21

differential analysis, long run pricing decisions, pricing, pricing decisions, production decisions, theory of constraints

Cost Concepts and Behavior I

Total Running Time: 37:57

basic concept of cost, concept of cost, cost allocation, financial statements, labor, material, overhead costs, production process

Cost Concepts and Behavior II

Total Running Time: 22:24

contribution margin, cost behaviors, financial margin, fixed cost, income statements, product cost, semi-variable cost, step cost, variable cost

Cost Equations

Total Running Time: 15:38

cost, Cost Equation, Direct Proportion, fixed cost, Mixed Cost

Cost Estimation I

Total Running Time: 23:00

account analysis, engineering estimates, fixed cost, statistical analysis, variable cost

Cost Estimation II

Total Running Time: 15:18

alternative cost, alternative cost estimation methods, cost estimation, regression

Cost-Volume-Profit Analysis: After Tax Income

Total Running Time: 11:29

After-Tax Income, Tax Rate

Cost-Volume-Profit Analysis: Basic Concepts

Total Running Time: 07:29

contribution margin, Profit Equation, ratio, selling price, Variable Cost Per Unit

Cost-Volume-Profit Analysis: Breakeven

Total Running Time: 14:53

Breakeven Point, sensitivity analysis, Target Operating Income

Cost-Volume-Profit Analysis: Management Tools and Risk Assessment

Total Running Time: 12:58

Contribution Income Statement, Degree of Operating Leverage, Margin of Safety, Margin of Safety Percentage

Cost-Volume-Profit Analysis: Target Operating Income

Total Running Time: 12:02

Breakeven Point, sensitivity analysis, Target Operating Income

Costing a Job

Total Running Time: 03:23

Cost of a Job, Custom Orders, financial statement, Job Costs, pricing decisions

Course Introduction and Stockholders Equity Basics

Total Running Time: 17:02

3 maxims, balance sheet, BS order, chart of accounts, four account characteristics, SE accounts

CPA Profession Pt1

Total Running Time: 23:38

AICPA, Certified Public Accounting Firms, establishing standards and rules, GC, general corporation, general partnership, GP, limited liability company, limited liability partnership, LLC, LLP, organizational structure, PC, PCAOB, professional corporation, proprietorship, Sarbanes-Oxley Act, securities and exchange commission

CPA Profession Pt2

Total Running Time: 25:01

AICPA Clarity Project, auditing standards, evidence accumulation, GAAS, ISAs, PCAOB auditing standards, peer review, quality control standards, reporting, US Generally Accepted Auditing Standards

Creating Reports and Forms

Total Running Time: 07:51

format forms, format reports, Microsoft Access

Creating Tables and Queries

Total Running Time: 26:30

Microsoft Access

Current Liabilities

Total Running Time: 07:13

Classified Balance Sheet, contingent liabilities, current liabilities

Current Liabilities and Contigencies I

Total Running Time: 22:55

accrued, advance collection, issuance, long term liability, noncurrent obligation, notes, payment, recorded

Current Liabilities and Contigencies II

Total Running Time: 15:20

assessment, FASB #5, financial accounting standards board, gaap, genearlly accepted accounting principles, IFRS, international financial reporting standards, statement no. 5, unasserted claim

Current Liabilities Part 1

Total Running Time: 10:24

Current Liabilities Part 2 – Payroll

Total Running Time: 11:56

Current Liabilities Part 3 – Other Current Liabilities

Total Running Time: 08:50

Current Liabilities Part 4 – Contingencies

Total Running Time: 07:11

Current Liabilities Part 5 – The Ratios

Total Running Time: 07:20

Debt Securities Amortized Cost and Fair Value Methods

Total Running Time: 19:50

AFS bond entries, Entire Bond Amortization Schedule, financial statement treatment, five investment categories, FV entry, held to maturity bonds, HTM bond entries, realized gain and loss, trading bond

Decentralization and Responsibility Centers

Total Running Time: 08:01

Cost Centers, decentralization, operations, responsibility centers, Revenue Centers

Decision Making and Relevant Information

Total Running Time: 12:10

Decison Making, differential analysis, Full Cost Solution, Relevant Cost Solution, Relevant Information

Deferred Tax Liabilities in a Business Combination: Introduction

Total Running Time: 08:38

Definition of Subsidiary and Control

Total Running Time: 23:40

accounting for investments, variable interest entities, VIE

Derivative Financial Instruments

Total Running Time: 07:46

cash flow hedge, fair value hedge

Determining and Allocating Overhead

Total Running Time: 05:21

Allocating, Cost Flow, Manufacturing Overhead, MOH

Determining How Costs Behave: Criteria for Evaluating Cost Drivers

Total Running Time: 16:11

cost, Cost drivers, economic plausibility, goodness of fit

Determining How Costs Behave: Linear Functions (1)

Total Running Time: 08:47

cost, cost estimation, fixed cost, learning curve, level of activity, linear, linear relationship, step, variable cost

Determining How Costs Behave: Linear Functions (2)

Total Running Time: 09:12

cost estimation, high-low method, quantitative analysis, regression

Determining How Costs Behave: Variable Fixed, Mixed

Total Running Time: 08:11

activity level, cost, cost volume profit analysis, fixed cost, predictive value, presentation of costs, variable cost

Develop Performance Reports

Total Running Time: 08:43

Performance Report, Responsibility Center, Revenue Center, Segment Margin, variance

Developing Departmental Overhead Rates

Total Running Time: 07:40

allocation, Departmental Overhead Rates, Indirect Cost

Developing Standard Costs

Total Running Time: 10:27

Actual Cost, Budget, Direct Materials, Standard Costs, standards

Diluted Earnings Per Share – Comprehensive Example

Total Running Time: 22:08

calculating DEPS, six steps, year end MV

Dilutive Securities and Convertible Bonds and Preferred Stock Entries

Total Running Time: 17:33

call bonds entry, convert bonds entry, convert PS entry, entry for bond issue, first effective interest entry, first straight line entry, four types of dilutive securities, methods to convert bonds and PS, PS issue entry, two bond amortization methods

Direct Material Variances

Total Running Time: 07:12

Actual Cost, Direct Material Variance, Price Variance, Quantity Variance, Total Variance

Direct vs Indirect Costs

Total Running Time: 03:10

Cost Object, Direct Cost, Indirect Cost

Discontinuing a Segment or Product

Total Running Time: 07:07

Department, Discontinue, product, Store

Dispositions of Partnership Interests and Partnership Distributions

Total Running Time: 33:08

disproportionate distributions, hot assets, liquidating distributions, operating distributions, special basis adjustments

Dividends and Stock Splits

Total Running Time: 07:49

Dividends – Cash Property Stock and Splits

Total Running Time: 15:29

calculating preferred stock dividends, divident payment policies, entries for cash dividends, entries for liquidating dividends, entries for property dividends, entries for small and large stock dividends, four types of dividends, stock split, two types of stock dividends

Dollar Value LIFO

Total Running Time: 11:38

gaap, generally accepted accounting principles, IFRS, international financial reporting standards, last in first out

Dollar Value LIFO

Total Running Time: 11:38

methods of simplifying LIFO

Dollar Value LIFO Method

Total Running Time: 47:08

annual cost index, DVL method, inventory increase vs decrease, Liquidation problem, specific goods

Education Expenses Tax Benefits

Total Running Time: 06:48

Entities Overview

Total Running Time: 20:06

entity legal classifications, legal and nontax characteristics

Entity Concepts

Total Running Time: 23:05

alternative concepts, business combinations, consolidated financial statements, economic entity concept, parent company concept

Entries for Change in Accounting Principle vs. Estimate

Total Running Time: 24:46

completed contract, entry for estimate change, FIFO vs LIFO, financial statement, percent completion, previous GAAP standard, principle change, prospective, retrospective

Entries – Stock Issuance and Repurchase

Total Running Time: 18:33

noncash exchanges, proportional and incremental method, treasury stock

Equity Method of Accounting Part 1

Total Running Time: 04:35

business combination

Equity Method of Accounting Part 2

Total Running Time: 06:32

AAP, Accounting acquisition premium, cost method of accounting

Equity Securities Fair Value vs. Equity Methods

Total Running Time: 26:25

AFS adjustment, AFS equity portfolio, AFS stock sold at gain, category transfer, entries for greater than 20 percent AFS equity securities, five investment categories, FV entry, MV adjustment, net loss, NI and Dividends, significant influence, statement of CI, stock purchase, three CS percent presumptions vs evidence, total holding gain, valuation method

Escrow Requirements

Total Running Time: 12:42

Escrow, escrow for real estate contracts, escrow requirements

Examples of Fair Value and Cash Flow Hedge Accounting

Total Running Time: 04:59

chashflow hedge accounting, fair value hedge accounting

Excel Formulas in Financial Statements

Total Running Time: 29:16

apply formulas, final statement, Microsoft Excel

Excel Scenario Manager

Total Running Time: 08:58

Microsoft Excel

Excel Solver Part 1

Total Running Time: 12:31

Microsoft Excel, spreadsheet

Excel Solver Part 2

Total Running Time: 14:33

Microsoft Excel

Fair Value Accounting

Total Running Time: 13:28

fair value disclosures, Fair Value Hierarchy, fair value option, Fair Value use in GAAP

Fair Value and Cash Flow Hedges

Total Running Time: 05:02

hedge, highly effective hedges

FASB’s Conceptual Framework

Total Running Time: 31:08

assumptions of accounting, constraints of accounting, fasb, financial accounting standards board, financial reporting, principles of accounting, qualitative characteristics

Features of Corporations and Common vs Preferred Stock

Total Running Time: 14:49

corporate advantages and disadvantages, debt financing, equity financing, features of common stock, features of preferred stock, four common stock rights, three primary forms of business

Fin 48 Disclosures

Total Running Time: 04:24

disclosures, Fin 48, tax footnote

Financial Accouting vs Managerial Accounting

Total Running Time: 05:32

financial accounting, issues, Managerial Accounting

Financial Acct Fundamentals Part1

Total Running Time: 37:09

adjusting entries, CJE, closing entries, debits vs credits, GAAP FS and CPA audit, general journal, general ledger, GJ and GL, JE and AJE, journal entries, real vs nominal accounts

Financial Acct Fundamentals Part2

Total Running Time: 32:05

chart of accounts, constraints, FASB conceptual framework, framework assumptions, order of accounting cycle, principles, three maxims

Financial Statement Analysis

Total Running Time: 08:58

DuPont Framework, Financial Statement Analysis, Horizontal Analysis, Key Ratios, Vertical Analysis

Financial Statement Analysis Part 1

Total Running Time: 07:13

Financial Statement Analysis Part 2

Total Running Time: 12:37

Financial Statement Analysis Part 3

Total Running Time: 12:05

Financial Statement Analysis Part 4

Total Running Time: 10:16

Financial Statements

Total Running Time: 08:15

balance sheet, income statement, statement of cash flows, statement of owner's equity

Financial Statements for Manufacturing Companies

Total Running Time: 06:08

Cost of Goods, Direct Materials, financial statement, Manufacturing Company

Financial Statements for Merchandising Companies

Total Running Time: 02:38

Cost of Goods, financial statement, Merchandising Company, sales

Financial Statements for Service Companies

Total Running Time: 01:00

costs, financial statement, income statement, Operating Expenses, Service Company

Fixed vs Variable and Average Cost

Total Running Time: 05:31

Cost Behavior, fixed cost, Total Variable Cost, variable cost

Flexible Budgeting

Total Running Time: 09:40

Budget, Flexible Budget, Flexible Budget Performance Report, Master Budget Variance

Flexible Budgets, Direct Cost Variances Flexible Budget Variances

Total Running Time: 11:08

Efficiency Variance, Flexible Budget Variance, Price Variance, Selling Price Variance

Flexible Budgets, Direct Cost Variances Management Control

Total Running Time: 08:29

Standard Cost, Standard Cost Accounting System

Flexible Budgets, Direct Cost Variances The Flexible Budget

Total Running Time: 07:09

Flexible Budget, Sales Volume Variance

Flexible Budgets, Direct Cost Variances Using Formulas

Total Running Time: 08:45

Efficiency Variance, Flexible Budget Variance, Price Variance, Sales Volume Variance, Selling Price Variance

Flexible Budgets, Direct Cost Variances What is a Variance

Total Running Time: 08:33

Efficiency, Sales Volume, Static Budget, Static Budget Variance, variance

Flexible Budgets, Overhead Cost Variances Assigning Fixed Overhead

Total Running Time: 05:24

Allocation Base, Allocation Rate, Fixed Overhead, Predetermined Rate

Flexible Budgets, Overhead Cost Variances Assigning Variable Overhead

Total Running Time: 06:41

Allocation Base, Allocation Rate, Predetermined Rate, Variable Overhead

Flexible Budgets, Overhead Cost Variances Fixed Overhead Variances

Total Running Time: 12:16

Fixed Overhead Spending Variance, Production Volume Variance

Flexible Budgets, Overhead Cost Variances Variable Overhead Variances

Total Running Time: 14:53

Flexible Budget, Static Budget Variance, Variable Overhead Efficiency Variance, Variable Overhead Spending Variance

Foreign Accounts: Payable Transactions

Total Running Time: 06:02

accounts payable in foreign currency, foreign currency transaction

Foreign Currency Transactions – Basics

Total Running Time: 23:37

exchange rate

Forming and Operating Partnerships

Total Running Time: 44:55

accounting periods, acquisition of partnership interests, flow through entities, loss limitations, reporting results, tax elections

Framework for Financial Accounting Part 1

Total Running Time: 15:13

Framework for Financial Accounting Part 2

Total Running Time: 06:49

Fraud Auditing Pt1

Total Running Time: 17:55

documenting fraud assessment, fraud triangle, fraudulent financial reporting, misappropriation of assets, risk factors

Fraud Auditing PT2

Total Running Time: 21:54

code of conduct, corporate governance, developing responses, initial detection method, inquiries of management, inquiry techniques, interview techniques, nonverbal cues, reducing fraud risks, revenue manipulation, verbal cues

Full Disclosure Principle – Notes to the FS and Disclosure Issues

Total Running Time: 14:39

common disclosures, conglomerate, differential disclosure, interim problems, interim reports, Post-BS events, primary purpose of notes, related-parties, segment reporting, segmenting objective

Fundamentals of Cost Management

Total Running Time: 25:33

abc, activity based cost management, capacity costs, cost management, customer costs, firm cost, fundamentals of cost management, hierarchy of costs, profitability, quality control, resources, supplier costs

Fundamentals of Cost-Volume-Profit Analysis

Total Running Time: 42:04

alternative cost structures, analysis, analyze, cost, cost structure, cvp, decisions, multiple products, profit, taxes, volume

Fundamentals of Management Control Systems

Total Running Time: 31:38

decentralization, dual rate allocation, ethics, evaluate performance, illegal, incentive, internal controls, management control systems, organization structure, protect assests, responsibility centers, single rate allocation, untheical

Fundamentals of Product and Service Costing I

Total Running Time: 19:16

cost allocation, cost management system, cost systems

Fundamentals of Product and Service Costing II

Total Running Time: 20:58

cost allocation, job order, operations, overhead cost, process, product costing, product costing systems, two stage allocation

Fundamentals of Variance Analysis

Total Running Time: 27:48

fixed cost, flexible budgets, performance evaluation, profit analysis, sales activity, variable cost, variance, variance analysis

Gain Deferrals on Sale or Exchange of Assets

Total Running Time: 18:58

Gross Profit, installment sales method, Involuntary Conversion, Like-Kind Exchange

Generic Business Strategies

Total Running Time: 09:55

Business Strategy, cost leadership, Product Differentiation

Getting Overhead Variances into the Accounting Records

Total Running Time: 20:10

Fixed Overhead Spending Variance, Variable Overhead Efficiency Variance, Variable Overhead Spending Variance

Governmental Accounting Financial Statements

Total Running Time: 39:04

fund entity categories, Governmental Reporting Model, reconciliation

Gross Income and Exclusions

Total Running Time: 36:47

property, realization, return, service, source, tax

Gross Income and Exclusions Pt2

Total Running Time: 21:11

deferral provision, exclusion provision

Gross Profit in Installment Sale vs. Cost Recovery Methods

Total Running Time: 19:00

completion of production basis, cost recovery method, deposit method, installment sales method, order that methods recognize revenue

High Low Method

Total Running Time: 07:13

Cost Behavior, Cost Equation, Fixed Costs, high-low method

Horizontal and Vertical Analysis

Total Running Time: 16:10

How Technology and Information Changing Business

Total Running Time: 10:44

data collection, Dell, virtual integration

Implementing the Strategy

Total Running Time: 06:47

balanced scorecard, Implementation, Non Financial Measures, strategy

Income Statement Format

Total Running Time: 09:16

discontinued operations, extraordinary items, layout, special items, sustainable vs transitory earnings

Indirect Methods for Cash Flow

Total Running Time: 15:30

adjustment for moving from accrual accounting to cash, depreciation expense number, disclosure rules, non cash items, non operating items, t-account accumulated depreciation

Individual For AGI Deduction Pt2

Total Running Time: 18:25

activity, adjusted gross income, business, home office, Individual retirement account, IRA, loss limitation, passive, rental use of ho me

Individual For AGI Deductions Pt1

Total Running Time: 28:07

activity, adjusted gross income, at-risk limitation, business, deduction, home office, loss limitation, passive, rental use of home

Individual From AGI Deductions

Total Running Time: 18:12

charitable, compute, contribution, deduction, dependency, exemption, income, indivudual, itemized, medical, personal, standard, tax, taxable

Individual Income Tax Computation and Tax Credits

Total Running Time: 19:28

american opportunity credit, child tax credit, earned income credit, lifetime learning credit, tax filing, tax payment

Individual Income Tax Computation and Tax Credits Pt2

Total Running Time: 20:05

alternative minimum tax, independent contractor, regular tax liability, self-employed

Individual Income Tax Overview

Total Running Time: 14:00

Individual Income Tax Overview pt1

Total Running Time: 23:58

calculate, formula, individual tax liability

Individual Income Tax Overview pt2

Total Running Time: 14:49

dependency, exemption, personal, qualify, requirement

Individual Income Tax Overview pt3

Total Running Time: 13:22

filing jointly, filing separately, filing status, head of household, married, qualifying widow, single, surviving spouse, widower

Information for Decision Makers

Total Running Time: 27:26

accounting, accounting manager, cost accounting, create value, decision making, financial accounting, performance evaluation

Information for Decision Making

Total Running Time: 29:36

ethical issues, ethical problems, ethics, identify trends

Information for Short Term Decision Making

Total Running Time: 07:03

Business Goals, pricing, Product Mix, Short Term Business Decision

Installment Sale Method

Total Running Time: 07:42

Institute of Management Accountants IMA and Ethical Standards

Total Running Time: 07:42

Ethical Judgment, Ethical Standards, IMA, Institute of Management Accountants

Institutional Setting for GAAP

Total Running Time: 13:19

adversarial nature, financial statement purpose, international perspective

Intangible Assets & Natural Resources Depletion and Amortization

Total Running Time: 12:02

amortization, cost allocation, depletion method

Intercompany Inventory Sale Equity Method

Total Running Time: 09:36

AAP, equity investment, intercompany transaction, inventory sales

Intercompany Inventory Sale Example Cost Method

Total Running Time: 09:10

cost method, equity method, intercompany

Intercompany Sale of Depreciable Assets

Total Running Time: 10:52

accumulated depreciation, depreciable assets, intercompany sales inventory

Intercompany Sale of Inventory Assets

Total Running Time: 08:36

downstream sales, intercompany inventory, transaction, upstream sales

Intercompany Sales with less than 100% ownership

Total Running Time: 11:30

cost method, cost methods for consolidations, downstream sales, intercompany inventory, upstream sales

Intercompany Sales – Downstream Sales

Total Running Time: 30:01

review of inventory accounting, unrealized profit

Intercompany Sales – Upstream Sales

Total Running Time: 15:31

adjustment, NCI, sub net income, unrealized profits

Interim Financial Statements

Total Running Time: 04:33

Interim Financial Statements

Internal Control, Control Risk and Section 404 Audits – Part 2

Total Running Time: 27:43

assess control risk, control deficiencies, control deficiency, control risk matrix, CR, extent, flowchart, internal control questionnaire, material weakness, narrative, nonpublic companies, significant deficiency, test controls, walk-through

Internal Control, Control Risk, and Section 404 Audits Part 1

Total Running Time: 25:47

audit committee, authorizations, board of directors, control activities, control environment, COSO, documents and records, monitoring, reporting responsibilities, risk assessment, separation of duties, SOX requirements, transaction-related audit objectives

Interpreting the Tax Footnote

Total Running Time: 06:03

common asset, effective tax rate, income tax accrual from footnote, liabilityt deferrals, tax footnote, valuation allowance

Intro to Financial Accounting – Accounting Chapter 1 – Part 1

Total Running Time: 07:20

Intro to Hedge Accounting

Total Running Time: 13:51

cashflow, fair value hedges, forward contracts, future contracts, hedge, hedge accounting rules, interest rate swaps, offset risk

Introduction to Accounting Part 1

Total Running Time: 10:54

assets, Credits, Debits, equity, Language of Bsuiness, liabilities, Origin of Accounting

Introduction to Accounting Part 2

Total Running Time: 20:07

accrual accounting, Cash Accounting, Credit, Debit, gaap, IFRS

Introduction to Accounting Part 3

Total Running Time: 12:08

Accounting Concepts, balance sheet, financial statements, statement of cash flows

Introduction to Acquisition Method

Total Running Time: 07:33

net asset acquisition, purchase of a business, purchase of assets, stock acquisiiton

Introduction to Business Combinations

Total Running Time: 26:18

acquirer, advantages of stock acquisition, classification by method, parent subsidiary

Introduction to Consolidated Balance Sheet at Acquisition

Total Running Time: 28:21

CAD schedule, consolidation worksheet, eliminations, estimating implied value, intercompany transactions, investments at date of acquisition

Introduction to Cost Behaviors

Total Running Time: 03:28

Cost Behavior, Cost Graphs, Fixed Costs, Mixed Costs, Variable Costs

Introduction to Cost Terms: Business Sectors and Inventory Costs

Total Running Time: 08:15

Conversion Cost, Direct Materials, Finished Goods, Overhead, Period Costs, Prime Cost, product costs, Work In Progress

Introduction to Cost Terms: Flow of Inventoriable Costs

Total Running Time: 16:12

Cost of Goods Manufactured, cost of goods sold, Direct Materials Used, Flow of Inventorial Costs, Gross Margin, Gross Profit

Introduction to Cost Terms: The Basics

Total Running Time: 20:21

Actual Cost, Budget Cost, cost allocation, Cost Assignment, Cost Tracing, Direct Cost, fixed cost, Indirect Cost, Total Cost, Unit Cost, variable cost

Introduction to Financial Accounting

Total Running Time: 19:13

accounting standards, accrual, cash, gaap, generally accepted accounting principles

Introduction to Fund Accounting

Total Running Time: 36:23

capital expenditures, expendable fund entities, fiduciary, fund balance, fund groups, nonbusiness entity, profit-oriented enterprise, proprietary, recognition, revenue classification

Introduction to Managerial Accounting

Total Running Time: 04:16

Controlling, Directing, managers, planning

Introduction to Tax

Total Running Time: 32:42

business, calculate, decision, federal, forecasting, investment, local, personal, political, state, system, tax rate structure

Introduction to Tax and the Tax Environment Part 1

Total Running Time: 11:33

Federal Tax Law Sources, Tax Formula, Tax History, Tax Terminology

Introduction to Tax and the Tax Environment Part 2

Total Running Time: 11:27

Federal Tax, Local Tax, State Tax, Tax and Political Processes, Tax Jurisdiction

Inventory and COGS Part #2 – LIFO, FIFO, WAVG, Spec ID

Total Running Time: 14:28

Inventory and COGS Part #3 – Perpetual Inventory

Total Running Time: 06:58

Inventory and COGS Part #4 – Periodic Inventory

Total Running Time: 07:25

Inventory and COGS Part #5 – Analysis of Inventory

Total Running Time: 07:28

Inventory and Cost of Goods Sold Part #1 – The Basics

Total Running Time: 11:02

Inventory and Cost of Sales

Total Running Time: 16:07

Cost Flow Assumptions, costs, Inventory Ownership, Inventory Types, turnover

Inventory and Uniform Capitalization Tax Rules Part 1

Total Running Time: 05:09

Inventory and Uniform Capitalization Tax Rules Part 2

Total Running Time: 05:38

Inventory Costing and Capacity Analysis: Impact on Financial Statements

Total Running Time: 15:20

absorption costing, Operating income, variable costing

Inventory Costing and Capacity Analysis: Measures of Capacity

Total Running Time: 06:01

capacity, denominator-level choices, measures of capacity

Inventory Costing and Capacity Analysis: Philosophy

Total Running Time: 05:04

absorption costing, Operating income, variable costing

Investing and Financing Cash Flows

Total Running Time: 11:59

change in cash, financing cash flows, financing section, investing cash flows, Investing section

Investment Income

Total Running Time: 21:17

Annuity Contract, Dividends, Interest Income, Sale of Securities, Tax Treatment

Itemized Deductions in Personal Taxation

Total Running Time: 06:46

Job Costing

Total Running Time: 24:13

costing methods, job cost system, job costing, predetermined rates, service organizations

Job Costing Adjusting MOH Over- or Under-Allocated

Total Running Time: 15:13

MOH, Pro Rate

Job Costing at a Service Firm

Total Running Time: 03:31

Indirect Costs, job costing, Service Firm

Job Costing Building Blocks

Total Running Time: 09:08

Cost Allocation Base, Cost Pool, job costing, process costing

Job Costing Flow of Costs through the Accounting Records

Total Running Time: 17:31

cost of goods sold, Finished Goods, Manufactured Overhead Allocated, Manufactured Overhead Control, Work in Process

Job Costing Journal Entries

Total Running Time: 05:28

Allocating, income statement, Job Costing System, Journal Entry

Job Costing Predetermined Rates

Total Running Time: 08:53

7 Steps, Normal Costing, Predetermined Allocation Rate

Job Costing vs Process Costing

Total Running Time: 03:50

job costing, Job Order Costing, Mass Production, process costing, Similar Items

Judgment in Financial Reporting: Identifying & Overcoming Obstacles

Total Running Time: 20:29

Judicial Doctrines in Tax Planning

Total Running Time: 05:59

Labor Variances

Total Running Time: 05:31

Direct Labor Variance, Efficiency, labor, Rate

Lean Operations

Total Running Time: 09:55

Bottlenecks, Hide Quality, Lean Operations, Storage Cost

Lease Accounting 10: Lessee Finance Lease – Residual Value IFRS Lessee Leases

Total Running Time: 11:10

Lease Accounting 11: Lessor Operating Lease

Total Running Time: 07:54

Lease Accounting 12: Lessor Sales-Type Lease

Total Running Time: 10:11

Lease Accounting 13: Lessor Direct Financing Lease

Total Running Time: 12:37

dealer, Direct Financing (DF) Lease (DFL), Guaranteed vs. unguaranteed, manufacturer, Net Investment in Lease (NIL - DF), Residual Value (RV)

Lease Accounting 1: Basic Concepts

Total Running Time: 15:06

annuity due, bargain purchase option, Bright Lines, Capitalize, Economic Substance, fair value, lessee, Lessor

Lease Accounting 2: Identifying Lease Contract & Separating Components

Total Running Time: 05:39

Lease Component, Lease Contract, Multiple Asset Use, Non-lease component, Separate Components, Single Component

Lease Accounting 3: Allocating Lease Cost to Components

Total Running Time: 06:37

Initial Direct Cost, Lease Component, Non-lease component, Proporational Method, Residual (Incremental) Method, Standalone Price

Lease Accounting 4: Lessee Lease Classification

Total Running Time: 10:25

Lease Accounting 5: Lessor Lease Classification

Total Running Time: 10:23

Bargain Purchase Option (BPO), Direct Financing Lease, Group II Criteria, Implicit Rate, operating lease, Present Value (PV), Residual Value Guarantee (RVG), Sale-type Lease

Lease Accounting 6: Lessee Operating Lease – Initial Measurement

Total Running Time: 10:41

economic life, Implicit Rate, Initial Direct Cost, lcd, lease commencement date, lease incentive, operating lease, right-of-use, rou

Lease Accounting 7: Lessee Operating Lease – Subsequent Measurement

Total Running Time: 09:42

asset amortization schedule, balance sheet, book value, gl accounts, liability amotization schedule, operating lease, subsequent measurement, T-Account

Lease Accounting 8: Lessee Operating Lease – Residual Value Guarantee & Short-Term Election

Total Running Time: 10:21

cost benefit analysis, cost constraint, Residual Value Guarantee (RVG), short-term policy election

Lease Accounting 9: Lessee Finance Lease

Total Running Time: 08:25

Bargain Purchase Option (BPO), finance lease, Initial Direct Cost, lcd, lease commencement date, lease incentive, right-of-use

Legal Liability Pt1

Total Running Time: 15:27

audit failure, audit risk, business failure, changed legal environment, prudent person concept

Legal Liability Pt2

Total Running Time: 12:02

defense against client suits, Foreign Corrupt Practices Act of 1977, liability to client, Sarbanes-Oxley Act of 2002, SEC and PCAOB Sanctions, Securities Act of 1933, Securities Exchange Act of 1934

Lending to an Affiliate

Total Running Time: 06:56

indirect lending to an affiliate, lending between affiliates

Lessee’s Lease Amortization Schedule Entries and FS Effects

Total Running Time: 21:53

Adjusting and Payment Entries, BPO, Capital Lease for Lessee, capital vs operating, financial statements, Initial Entry, Lease Amortization Schedule, Lease Capitalization Amount, Lease end, net income

Lessor Lease Types Entries and Other Lease Issues

Total Running Time: 32:27

direct financing, Lessor Operating Entries, Lessor Sale-Type Accounts, Lessor's criteria, Sales Type Lease

Levitt Article

Total Running Time: 04:24

earnings management, SEC

Long Term Assets Part 1

Total Running Time: 15:26

Acquiring Assets, Depreciation Methods, Leases

Long Term Assets Part 2

Total Running Time: 08:08

Assets Turnover, goodwill, Intangibles

Long Term Liabilities Part 1

Total Running Time: 12:03

Bond Issuance Issues, Bonds Payable, Classified Balance, Long Term Liabilities, present value

Long Term Liabilities Part 2

Total Running Time: 11:25

Capital Leases, Deferred Taxes, Pension Obligations

Long-Term Assets Part #1 – The Basics

Total Running Time: 10:45

Long-Term Assets Part #2 – Intangibles

Total Running Time: 10:15

Long-Term Assets Part #3 – Expense or Depreciate

Total Running Time: 10:35

Long-Term Assets Part #4 – Depreciation Methods

Total Running Time: 11:07

Long-Term Assets Part #5 – Amortization of Intangibles

Total Running Time: 10:53

Long-Term Liabilities Part 1

Total Running Time: 10:36

Long-Term Liabilities Part 2 – Bond Basics

Total Running Time: 07:13

Long-Term Liabilities Part 3 – Pricing a Bond Basics

Total Running Time: 19:16

Long-Term Liabilities Part 4 – Accounting for Bond Issues

Total Running Time: 08:01

Long-Term Liabilities Part 5 – Accounting for Bond Retirement

Total Running Time: 08:06

Long-Term Methods – Percent of Completion and Completed Contract

Total Running Time: 33:52

CIP, completed contract method, construction FS note disclosures, cost to cost completion percent, daily JE, percent of completion formulas, revenue cost and GP per year, two methods for LT contracts, two types of percent of completion losses, year end AJE

Make or Buy

Total Running Time: 03:08

costs, Outsourcing, product

Margin of Safety Operating Leverage and Cost Structure

Total Running Time: 10:30

income statement, Margin of Safety, Operating Leverage

Marjor GAAP/IFRS Differences

Total Running Time: 07:00

contingencies, equipment, gaap, IFRS, impairments, income taxes, inventories, plant, property, uncertain tax benefits

Master Budget and Responsibility Accounting PT1

Total Running Time: 04:54

Budget, Financial Budget, Operation Budget, Operation Plan, Strategic Plan

Master Budget and Responsibility Accounting PT2

Total Running Time: 05:37

Budgetary Tracks, Cost Center, Kaizen Budgeting, Profit Center, Responsibility Accounting, Revenue Center

Materiality Risk Part 1

Total Running Time: 14:11

illustrative guidelines, known and likely misstatements, performance materiality, PM, preliminary judgment

Materiality Risk Part 2

Total Running Time: 20:23

AAR, Acceptable Audit Risk, audit evidence, audit risk model, control risk, CR, engagement risk, inherent risk, IR, measurement limitations

Multi-Step IS Intraperiod Tax Allocation

Total Running Time: 36:28

discontinued operations, extraordinary gains or losses, multi step vs single step, noncontrolling interest, unusual vs irregular

Net Operating Loss Rule Election Entries and MACRS

Total Running Time: 28:08

asset liability method, deferred tax asset valuation account, modified accelerated cost recovery system, NOL election, refund entry and net loss, total refund

Non-linear Cost Behavior: Cumulative Average-Time Learning Curve Model

Total Running Time: 10:47

Non-linear Cost Behavior: Incremental Unit-Time Learning Curve Model

Total Running Time: 12:09

Non-Monetary Asset Exchanges

Total Running Time: 35:04

commercial substance, Conservatism, five types of exchange journal entries, non-monetary asset exchanges

Nonfinancial and Multiple Measures of Performance I

Total Running Time: 18:41

balanced scorecard, measure, measures, muliple, nonfinancial, opposing responsibilities, performance, single

Nonfinancial and Multiple Measures of Performance II

Total Running Time: 20:03

activity management, balanced scorecard, effective, employee involvement, improved, measure, measurement system, measures, nonfinancial, opposing responsibilities, performance

NonTaxable Exchanges Part 1

Total Running Time: 08:05

Like-Kind Exchange, substituted basis and qualifying property

NonTaxable Exchanges Part 2

Total Running Time: 07:35

Boot, nonqualifying property

NonTaxable Exchanges Part 3

Total Running Time: 05:13

Involuntary conversions, nontaxable exchanges

NonTaxable Exchanges Part 4

Total Running Time: 08:29

Corporate Formation, partnership formation, Section 351 Transaction, wash sales

Operating Segment Example

Total Running Time: 04:41

Operating Segments

Total Running Time: 03:42

operating segment

Other Income in Personal Taxation

Total Running Time: 06:05

Other Issues in Accounting for Business Combinations

Total Running Time: 20:18

bargain price, contingent consideration, treatment of acquisition costs

Overall Audit Strategy

Total Running Time: 25:36

audit objectives, audit risk model, evidence decisions, further audit procedures, phases of audit process, sales and collection cycle, types of evidence, types of tests

Parent Uses Cost Method of Investment Bookkeeping

Total Running Time: 07:54

ADJ entry, cost method, equity method

Partnership Accounting Partnership Formation

Total Running Time: 30:02

agreement, capital accounts, partner

Partnership Accounting-Admission of a New Partner

Total Running Time: 21:40

bonus method, book value, capital interest, fair value of assets invested, goodwill method

Partnership Accounting-Income Allocation

Total Running Time: 13:28

bonus, interest, net loss, remainder, salaries

Pass-Thru Business Entities Part I

Total Running Time: 15:59

partnership, Pass-Thru Business Entities, Sole Proprietorship Income

Pass-Thru Business Entities Part II

Total Running Time: 10:09

Flow-through Entity, income, shareholder, Sub-Chapter S Corporation

Pass-Thru Business Entities Part III

Total Running Time: 11:11

FICA, Medicare Tax, Self Employment Tax, Social Security Tax

Passthrough Entities Part 1

Total Running Time: 06:43

Passthrough Entities Part 2

Total Running Time: 05:23

Passthrough Entities Part 3

Total Running Time: 02:49

Guaranteed Payments, Partnerships

Passthrough Entities Part 4

Total Running Time: 06:41

Excess noncorporate business loss limitation, Partnership tax basis

Passthrough Entities Part 5

Total Running Time: 06:12

LLC, s corporation, shareholder tax basis

Passthrough Entities Part 6

Total Running Time: 04:19

s corporation, S Corporation Loss limitation, S Corporation shareholder

Passthrough Entities Part 7

Total Running Time: 03:19

Home office deduction

Passthrough Entities Part 8

Total Running Time: 08:05

Employment Taxes, Medicare taxes, Self-employment taxes

Pension Worksheet Preparation Entries and Prior Service Costs

Total Running Time: 22:57

first and second year end adjusting entry, plan worksheet, PSC amortization, S L alternative method, smoothing, straight line amortization, years of service method

Period vs Product Cost

Total Running Time: 07:11

Manufacturing Firm, Merchandising Firm, Period Cost, product cost

Planning and Budgeting I

Total Running Time: 27:01

budget process, budgeting, budgeting process, budgets, cost budget, estimate sales, organization plans, planning, production budget

Planning and Budgeting II

Total Running Time: 16:16

budgeting, budgets, cash flow, ethical issues, ethics, financial statements, merchandising, planning, service organizations

Planning and Procedure

Total Running Time: 28:51

assess client business risk, business operations and processes, client acceptance, client objective and strategy, code of ethics, continuance, governance, management, management operating style, measurement and performance, related party transactions, risk terms, understanding client business and industry

Preferred and Common Stock

Total Running Time: 12:59

Preparation of Consolidated Balance Sheet

Total Running Time: 23:06

book value, CAD, computation and allocation of difference schedule, eliminations and worksheet, implied value

Preparation of Consolidated Financial Statements After Acquisition – Cost Method

Total Running Time: 42:59

Working Paper Entries, workpaper observations, WPE

Preparation of Consolidated Financial Statements After Acquisition – Steps and Entries

Total Running Time: 19:48

reciprocity, Working Paper Entries, WPE

Prepare the Operating Budgets

Total Running Time: 10:40

Operating Budget, Sales Budget, Sales Price, Total Sales Revenue, Unit Sales

Pricing

Total Running Time: 09:19

Customers, Price Setter, Price Taker, pricing, Target Profit

Process Costing I

Total Running Time: 19:13

equivalent units, five step process, process costing, production cost report, weighted average costing

Process Costing II

Total Running Time: 17:34

FIFO, first in first out, job costing, operation costing, process costing, weighte average costing

Professional Ethics Pt1

Total Running Time: 13:24

code of professional conduct, ethical dilemma, illustrative prescribed ethical principles, independence, rationalizing unethical behavior, relevant facts, why people act unethically

Professional Ethics Pt2

Total Running Time: 29:30

AICPA independence rule of conduct, audit committee, bookkeeping, confidentiality exceptions, covered persons, direct vs indirect, employment relationships, enforcement, financial interests, litigation between CPA firm and client, material or immaterial, ownership interests, partner rotation, prohibited services, rule 101, SEC provisions addressing auditor independence, SOX act, unpaid fees, violation

Property Acquisition and Cost Recovery

Total Running Time: 27:48

adjusted basis, amortization, depletion methods, intangible assets, MACRS, natural resources, personal property, real property

Property Acquisitions and Cost Recovery Deductions Part 1

Total Running Time: 03:11

adjusted basis, Capitalized costs, Current deduction, De Minimis Deduction Election, Leveraged Costs, Tax Basis

Property Acquisitions and Cost Recovery Deductions Part 2

Total Running Time: 02:40

adjusted basis, Leveraged Costs, Tax Basis

Property Acquisitions and Cost Recovery Deductions Part 3

Total Running Time: 03:00

cost of goods sold, Inventory capitalization

Property Acquisitions and Cost Recovery Deductions Part 4

Total Running Time: 05:04

Half year convention, MACRS depreciation methods, Midmonth convention, Midquarter convention, Modified Accelerate Cost Recovery System (MACRS), Recovery periods

Property Acquisitions and Cost Recovery Deductions Part 5

Total Running Time: 06:13

Luxury auto limits, Section 179 depreciation

Property Acquisitions and Cost Recovery Deductions Part 6

Total Running Time: 03:01

Bonus depreciation

Property Disposition Business Assets

Total Running Time: 14:26

Property Dispositions

Total Running Time: 33:24

depreciation recapture, disposition of assets, gains on property, nonrecognition transactions, property dispositions, realized gains and losses

Property Dispositions Part 1

Total Running Time: 04:34

amount realized, debt relief, Realized gain or loss, recognized gain or loss

Property Dispositions Part 2

Total Running Time: 05:46

disallowed losses on related party sales, gross profit percentage, installment method, Seller-financed sales

Property Dispositions Part 3

Total Running Time: 04:23

capital assets, Capital Gains and Losses, ordinary income and losses

Property Dispositions Part 4

Total Running Time: 05:30

Carryforwards and Carrybacks, recapture, section 1231 assets

Property Dispositions Part 5

Total Running Time: 03:53

Property Dispositions Part 6

Total Running Time: 05:27

Section 1250 recapture, section 291 recapture

Property Dispositions Part 7

Total Running Time: 04:33

abandonment, casualty and theft loss, non-recourse loans, recourse loans

Property Dispositions Part 8

Total Running Time: 03:34

book/tax differences

Property Plant and Equipment Depreciation and Impairment

Total Running Time: 35:36

accelerated methods, amortization of intangible assets, cost allocation overview, declining balance methods, group and composite methods, straight line, sum of years digits, SYD, units of production

Property, Plant, & Equipment Depreciation and Impairment I

Total Running Time: 35:36

activity-based, additions, DDB, depreciation, double declining balance, improvements, intangible asset, maintenance, method, periodic, PP&E, rearrangements, repairs, SL, straight line, time-based, units of production

Property, Plant, & Equipment Depreciation and Impairment II

Total Running Time: 24:20

error, gaap, genearlly accepted accounting principles, IFRS, impairment, intangible asset, international financial reporting standards, residual value, service life, value

Purchasing Business Process Modeling

Total Running Time: 08:25

BPMN activity model, collaboration model, database relationships, functional responsibility, REA model, structure model, swimlanes, UML class diagram

Purpose and Format of the Statement of Cash Flows – SCFs

Total Running Time: 28:42

BS, cash activities and equivalents, comparative BS, disclosure of noncash activities, indirect direct method format, indirect method adjustment rules, OIF, operating activity methods, SCF necessary information, target amount, typical cash life cycle

Qualitative Characteristics of Financial Information: Enhancing Characteristics

Total Running Time: 06:34

Qualitative Characteristics of Financial Information: Fundamental Characteristics

Total Running Time: 09:43

Ratio Analysis – Liquidity

Total Running Time: 12:23

Ratio Analysis – Management Effectiveness

Total Running Time: 04:53

Ratio Analysis – Solvency

Total Running Time: 07:16

Ratio Analysis For Investors

Total Running Time: 06:42

Ratios

Total Running Time: 10:06

profitability ratios, Ratios, ROCE

REA Models and Relational Databases

Total Running Time: 17:05

attributes, business process pattern, primary keys

Receivables

Total Running Time: 12:00

Allowance, Allowance Method, Receivables, turnover

Receivables and Sales Part 1

Total Running Time: 07:54

Receivables and Sales Part 2

Total Running Time: 15:14

Receivables and Sales Part 3

Total Running Time: 10:54

Receivables and Sales Part 4

Total Running Time: 02:41

Regulatory and Buisiness Trend Implications

Total Running Time: 11:53

IFRS, international financial reporting standards, regulatory environment, Trends in Business

Relevant Costs For Descision Making

Total Running Time: 04:00

Controllable Costs, decision making, Irrelevant Costs, Relevant Costs, Uncontrollable Costs

Revenue and Expense Recognition

Total Running Time: 06:35

gaap, IFRS, recognition rules

Revenue Recognition I

Total Running Time: 11:48

general criteria, right of return, timing of revenue recognition

Revenue Recognition II

Total Running Time: 11:03

cost recovery, deferred profit, installment sales, recovery methods

Revenue Recognition III

Total Running Time: 23:38

completed contract, long term contract, percentage of completion

Revenue Recognition Principle Concepts and Analysis

Total Running Time: 22:57

alternatives, bill and hold sale, channel stuffing, consignment, contra sales accounts, MDA evaluation process, multiple deliverable arrangements, principal agent relationship, sale with buyback, separate unit of accounting, three methods of returns, trade loading, two methods for installment sales, two methods for L T contracts, types of revenue transactions

Revenue Recognition Pt1

Total Running Time: 15:24

agent, consignment, cost recovery, distinction, installment sales, method, principle, revenue recognition, right of returns, sale, timing

Revenue Recognition Pt2

Total Running Time: 26:40

completed contract, gaap, genearlly accepted accounting principles, IFRS, international financial reporting standards, long term contract, percentage of completion, profitability, ratio

Revenue Recognition: Allocating the Transaction Price

Total Running Time: 11:54

allocate transaction, obligation standalone, price performance, revenue recognition, selling price

Revenue Recognition: Introduction and Contracts

Total Running Time: 12:25

Revenue Recognition: Performance Obligations

Total Running Time: 10:31

Revenue Recognition: Recognize Revenue

Total Running Time: 13:55

performance obligation, revenue control, revenue over time, revenue recognition

Revenue Recognition: Transaction Price

Total Running Time: 24:12

financing component, revenue recognition, transaction price, variable consideration

Review of Accounting for an Investment

Total Running Time: 15:54

complete equity, cost method, investment after acquisition, partial equity

Review of Lease Accounting

Total Running Time: 22:38

Asset, Capital lease, capital versus operating lease, Liability, operating lease

S Corporations

Total Running Time: 36:47

elections, estimated taxes, filing requirements, fringe benefits, income and loss allocations, liquidating distributions, loss limitations, operating distributions, operating issues, post termination transition period distributions, property distributions, PTTP, self employment income, shareholder's basis, terminations

Sale or Exchange of Property

Total Running Time: 07:20

Sales Process Business Process Modeling

Total Running Time: 19:48

BPMN activity model, cash receipts, DB planning, order event, quotes, REA model, sales and collection, tables and relationships, type images, UML class diagram

Sell or Process Further

Total Running Time: 05:53

processing, product, Revenue, Sell

Sensitivity Analysis

Total Running Time: 03:45

costs, CVP Analysis, Sale Price, Sales Mix, sensitivity analysis

Service Merchandising and Manufacturing Companies

Total Running Time: 06:26

Manufacturing Company, Merchandising Company, Service Company

Service Department and Joint Cost Allocation I

Total Running Time: 14:15

allocation, direct method, joint cost, service department, step method

Service Department and Joint Cost Allocation II

Total Running Time: 23:41

allocation, by-products, cost data, joint cost, net realizable value method, physical quantities method, service department, value method

Show Me the Money

Total Running Time: 07:35

capital expenditures, Cash Collections, Cash Payments, Combined Cash Budget, Financial Budget

Some Basic Methods to Analyze Cost Behavior

Total Running Time: 04:34

account analysis, Cost Behavior, high-low method, Regression Analysis, Scatter Plots

Special Order

Total Running Time: 06:05

contribution margin, Revenue, Special Order

Statement of Cash Flows Part #1 – The Basics

Total Running Time: 08:57

Statement of Cash Flows Part #2 – The Investing and Financing Sections

Total Running Time: 06:25

Statement of Cash Flows Part #3 – The Operating Section by Indirect Method

Total Running Time: 13:06

Statement of Cash Flows Part #4 – The Operating Section by the Direct Method

Total Running Time: 09:14

Statement of Cash Flows Part #5 – Putting the Pieces Together

Total Running Time: 04:17

Status of IFRS acceptance and the SEC

Total Running Time: 06:17

fasb, gaap, IASB, IFRS, international financial reporting standards, SEC, Standards board

Stock Warrants and Executive Stock Options

Total Running Time: 19:39

disclosed for compensation plans, employee stock option plans, entry for SO, exercised, expired, forfeited, issuing stock options, purpose of executive SO, recording detachable and non-detachable warrants, restricted stock, SO accounting debate

Stockholder Equity – Financial Statement Presentation & Ratios

Total Running Time: 15:46

book value per share, calculating payout ratio, calculating rate of return on CS equity, FS ratio analysis, SE presentation on balance sheet

Stockholders Equity – Equity and Performance Evaluation

Total Running Time: 08:19

Stockholders Equity – Retained Earnings and Cash Dividends

Total Running Time: 10:38

Stockholders Equity – Stock Dividends and Stock Splits

Total Running Time: 06:03

Stockholders Equity – The Basics

Total Running Time: 09:19

Stockholders Equity – Treasury Stock

Total Running Time: 09:01

Stockholders Equity – Retained Earnings

Total Running Time: 07:07

Dividends, Preferred Stock Dividend, Retained Earinings

Stockholder’s Equity – Paid in Capital

Total Running Time: 13:55

balance sheet, Common Stock, debt, equity, Preferred Stock, Treasury Stock Features

Straight Line Depreciation

Total Running Time: 04:38

Strategy

Total Running Time: 04:59

Competitors, Core Competencies, strategy, value proposition

Strategy, Balanced Scorecard, Strategic Profitability Analysis Balanced Scorecard

Total Running Time: 05:37

balanced scorecard, four perspectives, goals, Strategic Plan

Strategy, Balanced Scorecard, Strategic Profitability Analysis Evaluate Strategy through Change in income

Total Running Time: 09:28

change in income, fixed cost, Revenue, variable cost

Strategy, Balanced Scorecard, Strategic Profitability Analysis Revisit Budget Planning

Total Running Time: 05:18

five forces, reengineering, strategy, two strategy models

Sustainability of Strategy

Total Running Time: 03:46

strategy, Sustainable Strategy, Unique Resources

Tax Adjusting Entries Tax Rate Schedule

Total Running Time: 29:13

deferred tax asset, deferred tax liability, DTA, DTA valuation account, entry with DTL, future tax rates, marginal tax rate, MTR, Tax AJE Formulas, tax rate schedule, TD PD entry, US corporate tax rates

Tax Benefits of Home Ownership

Total Running Time: 05:16

Tax Computing The IRS and Tax Authorities

Total Running Time: 39:48

assesssment, audit, filing, Internal Revenue Service, law, legislative, penalties, return, statute of limitation, taxpayer

Tax Credits & Individual AMT

Total Running Time: 09:54

Child Credit, Dependent Care Credit, earned income credit, Individual Tax Credit

Tax Expense, Tax Liability, & Reconciling Book Income

Total Running Time: 19:07

Deferred Tax, Financial Accounting Income, Permanent Differences, Tax Liability, Taxable Income, Temporary Differences

Tax on Real Estate Investments

Total Running Time: 05:33

Undeveloped Land Rental Real Estate Passive Loss Limitation Unearned Medicare Contribution

Tax Planning for Investments

Total Running Time: 06:36

Qualified Dividend Income Life Insurance Annuity Contracts Preferential Rates

Tax Planning Strategies and Related Limitations

Total Running Time: 36:27

avoidance, conversion, evasion, income shifting, judicial doctrine, present value

Taxable Income from Business Operations Part 1

Total Running Time: 11:45

debt vs. equity financing, section 199a - qualified business income, section 482 - irs broad powers, tax accounting methods, Taxable Income, taxable year

Taxes as Transaction Costs Part 1

Total Running Time: 06:16

Cash Inflows and Outflows, net present value, present value, time value of money

Taxes as Transaction Costs Part 2

Total Running Time: 10:20

marginal tax rate, Tax Costs, Variable Marginal Tax Rate, Variable Taxability / Deductibility

Taxes as Transaction Costs Part 3

Total Running Time: 11:48

Arm’s Length Transaction, Bilateral Tax Planning, Private vs. Public Market Transactions, related-parties

The Abnormal Earnings Model

Total Running Time: 05:24

abnormal earnings, ROCE

The Accounting Cycle – During the Period – Part 1

Total Running Time: 10:51

The Accounting Cycle – End of the Period – Part 1

Total Running Time: 11:54

The Accounting Cycle – End of the Period – Part 2

Total Running Time: 12:31

The Accounting Cycle – End of the Period – Part 3

Total Running Time: 11:21

The Accounting Equation

Total Running Time: 03:46

The Accounting Equation – Chapter 1 – Part 3

Total Running Time: 07:23

The Balanced Scorecard

Total Running Time: 11:34

balanced scorecard, Customer, Financial, Internal Business, strategy

The Corporate Taxpayer Part 1

Total Running Time: 04:31

charitable donation limits for corporations, corporation, Legal characteristics of corporation, limited liability

The Corporate Taxpayer Part 2

Total Running Time: 05:44

book income vs taxable income, Dividend-received deduction, Schedule M-1, schedule m-3

The Corporate Taxpayer Part 3

Total Running Time: 05:35

Computation of corporate tax, tax credit vs. deduction

The Corporate Taxpayer Part 4

Total Running Time: 03:48

Corporate tax prepayments, safe harbor rules, tax filing due dates, tax filing extensions

The Corporate Taxpayer Part 5

Total Running Time: 03:30

double-taxation of dividends, incidence of corporate income tax expense

The Cost of Quality

Total Running Time: 11:59

cost, Quality Costs, Quality Framework, Quality Management

The Dance of the Debits and Credits

Total Running Time: 24:29

accounting equation format, economic events, financial position, journal entries, journal format, ledger accounts, transactions, trial balance

The Declining Balance Method of Computing Depreciation

Total Running Time: 05:25

The Demand for Audit Pt1

Total Running Time: 12:50

accumulating and evaluating evidence, competence, independence, information and established criteria, information risk, nature of auditing

The Demand for Audit Pt2

Total Running Time: 20:47

attestation services, audit of financial statements, compliance audit, historical financial statements, information technology, internal control over financial reporting, operational audit, requirements of CPA

The FASB Codification

Total Running Time: 08:47

accounting standards codification, ASC, citing, gaap, searching, topical structure

The Financial Statements – Chapter 1 – Part 4

Total Running Time: 06:20

The Four Capital Budgeting Methods

Total Running Time: 03:50

net present value, payback period, Rate of Return

The Impact of Information Technology on the Audit Process

Total Running Time: 21:30

backup and contingency planning, hardware controls, input controls, internal control, output controls, parallel simulation, physical and online security, processing controls, reduced audit trail, risks to hardware and data, systems development

The Income Statement I

Total Running Time: 26:32

comprehensive income, continuing operations, earnings per share, earnings qualitiy, eps, management practices, net income

The Income Statement II

Total Running Time: 13:38

accounting principle, changes in estimates, correction of errors, discontinued operations, extraordinary items, measurement requirements, reporting requirements

The Individual Formula – Computing Taxable Income

Total Running Time: 06:08

The Individual Tax Formula – Determining Dependents

Total Running Time: 02:51

The Individual Tax Formula – Determining Filing Status

Total Running Time: 03:06

The Individual Tax Formula – Determining Filing Status & Dependents Examples

Total Running Time: 02:25

The Individual Taxpayer – Alternative Minimum Tax

Total Running Time: 06:15

alternative minimum tax, AMT adjustments, AMT exemption, AMT preferences, Tentative minimum tax

The Individual Taxpayer – Calculating Regular Income Tax

Total Running Time: 07:01

marginal tax rate, marriage penalty, preferential tax rates, tax schedules

The Individual Taxpayer – Computing Taxable Income Example

Total Running Time: 06:43

above-the-line deductions, adjusted gross income, agi, itemized deductions, section 199A deduction, standard deduction, total income

The Individual Taxpayer – Payment & Filing Requirements

Total Running Time: 05:57

automatic extension of time to file tax return, estimated tax payments, safe harbor tax payment

The Individual Taxpayer – Tax Credits

Total Running Time: 08:50

Child Credit, Dependent Care Credit, earned income credit, excess social security tax withholding credit

The Least You Need to Know

Total Running Time: 35:07

accrual, Asset, balance sheet, Cash Basis, Conservatism, Debits and Credits, Dividends, Expanded Accounting Equation, expense, gaap, Gain, Historical Cost, IFRS, income statement, Liability, Loss, net income, Retained Earnings, Revenue, statement of cash flows, Stockholders Equity

The Main Determinants of Strategy

Total Running Time: 08:04

Competitive Landscape, Customers, five forces, Substitute Products, Suppliers

The Manager and Management Accounting: What is Cost Accounting?

Total Running Time: 12:30

cost accounting, Ethical Standards, Management Accounting, strategy

The Role of Management Accountants within the Organization

Total Running Time: 03:58

board of directors, Management Accountants, organization, organizational structure

The SEC and Earnings Management

Total Running Time: 07:00

abuses, accounting errors, accounting restatements, prior period adjustments, revenue recognition criteria, SAB 104

The Statement of Cash Flows I

Total Running Time: 17:04

direct method, indirect method, SOCF

The Statement of Cash Flows II

Total Running Time: 21:54

indirect method, SOCF

The Time Value of Money I

Total Running Time: 11:15

annuity, compound interest, future value, present value, simple interest, single sum

The Time Value of Money II

Total Running Time: 13:25

annuity due, deferred annuity, future value, ordinary annuity, present value

The Transfer Tax System

Total Running Time: 07:02

The Units of Output Method of Computing Depreciation

Total Running Time: 05:34

Time Value of Money

Total Running Time: 07:36

annuity, Money, Single Lump Sum, Time Value

Tracing Production Inputs

Total Running Time: 03:01

Direct Labor, Direct Materials, Flow of Inventory, Flow of Production

Transfer Pricing

Total Running Time: 23:36

cost based transfer prices, economic consequences, market based transfer prices, multinational transfer prices, negotiated transfer prices, transfer pricing, transfer pricing rules

Transfer Pricing

Total Running Time: 06:31

Internal Sale, strategies, Transfer Price, Vertical Integration

Treasury Stock

Total Running Time: 04:51

Types of Business Organizations

Total Running Time: 08:28

Types of Errors and Entries – Counter vs. Non Counter Balancing

Total Running Time: 27:09

change and error reporting, change in accounting principle, correcting entry, correction of error, physical count error, prior period adjustment, retrospective treatment, statement of SE

Types of Investments Influence and Methods of Accounting

Total Running Time: 23:23

accounting for equity, AFS, available for sale security, equity method, fair value option, fv method controversy, held to maturity security, HTM, impaired security, investment categories and issues, management intent, methods used for debt securities, three categories of equity securities, trading security, types and categories of debt securities

Types of Leases Lease Terms Parties and Concepts

Total Running Time: 19:06

bargain purchase option, capitalization limitation, economic useful life test, four lessee capitalization criteria, guaranteed residual value, investment recovery test, lessee advantages, operating vs capital leases, transfer of title

Types of Pensions Pension Expense Components Accounts and Entries

Total Running Time: 26:08

actual return on plan assets, defined benefit, defined contribution, FASB liability alternatives, gain and loss in pension, interest on PBO, nature of pensions, necessary pension entry info, pension plan terms, pension worksheet, PSC amortization, service cost, two main pension FS issues, two types of pensions

Types of Queries Part1

Total Running Time: 32:31

functions, Microsoft Access, multiple tables

Types of Queries Part2

Total Running Time: 08:20

Microsoft Access, prompt query, update query

Unexpected Return Actuarial and Corridor Changes and Post Retirement

Total Running Time: 24:54

expected return adjustment, fourth year worksheet, FS note disclosure, FS notes disclosures, gain loss amortization, PBO assumption change, pension expense smoothing, pension vs healthcare, retirement benefits, third year worksheet, US plan protection laws

Use of Judgement in Financial Reporting

Total Running Time: 12:19

Using the Accounting Authoritative Literature

Total Running Time: 20:35

Valuation and the Financial Statements

Total Running Time: 07:07

current earnings, earnings, free cash flows, stock price valuation, Valuation, zero growth example

Value Chain

Total Running Time: 03:43

design, marketing, research and development, Value Chain

Variable Costing

Total Running Time: 08:29

Variable Interest Entities

Total Running Time: 11:22

special purpose etity, variable interest

What is a Business and Why is it Important

Total Running Time: 04:44

Why Budget

Total Running Time: 08:10

Budget, Future Costs, resources, Revenue, Rolling Budget