Accessing the Enterprise System Total Running Time: 05:04 Enterprise system, Remote access, Virtual computing Accessing the Enterprise System
Accounting Cycle 10 Column Worksheet Total Running Time: 28:22 adjusting entries, balance sheet, income statement, trial balance Accounting Cycle 10 Column Worksheet
Accounting for a Capital Projects Fund Total Running Time: 14:30 purpose, understanding accounting Accounting for a Capital Projects Fund
Accounting for a Debt Service Fund Total Running Time: 15:57 purpose, understanding accounting Accounting for a Debt Service Fund
Accounting for Accruals and Deferrals – Part 1 Total Running Time: 13:31 Accounting for Accruals and Deferrals – Part 1
Accounting for Accruals and Deferrals – Part 2 Total Running Time: 08:24 Accounting for Accruals and Deferrals – Part 2
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
Accounting for Bond Interest Total Running Time: 19:05 debt, effective rate, equity securities, recording interest, straight line method Accounting for Bond Interest
Accounting for Bonds I Total Running Time: 21:34 accounting for debt, debt instruments, equity financing, types of bonds Accounting for Bonds I
Accounting for Bonds II Total Running Time: 17:10 discount, par, premium, selling price Accounting for Bonds II
Accounting for Business Combinations – Basics Total Running Time: 19:20 liabilities acquired, value of assets Accounting for Business Combinations – Basics
Accounting for Cash and Bank Reconciliation Total Running Time: 16:14 balance sheet, cash receipts, dispursements, internal control, restrictions on cash Accounting for Cash and Bank Reconciliation
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 Cash Flow Hedges
Accounting for Costs in a Business Combination Total Running Time: 05:53 Accounting for Costs in a Business Combination
Accounting for Fair Value Hedges Total Running Time: 19:56 commodity fair value hedges, journal entries, swap fair value hedges Accounting for Fair Value Hedges
Accounting for Foreign Currency Transactions Total Running Time: 19:50 financial date, importing and exporting, settlement, transaction date Accounting for Foreign Currency Transactions
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 Basics
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 pt1
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 pt2
Accounting for Foreign Subsidiaries – Current Rare and Temporal Method Total Running Time: 33:45 CTA reconciliation, remeasurement, translation Accounting for Foreign Subsidiaries – Current Rare and Temporal Method
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 Additional Issues
Accounting for Inventory and Cost Flow Total Running Time: 05:54 Accounting for Inventory and Cost Flow
Accounting for Inventory and Cost Flow FIFO and LIFO Total Running Time: 06:13 Accounting for Inventory and Cost Flow FIFO and LIFO
Accounting for Inventory and Cost Flow Specific Identification Total Running Time: 03:46 Accounting for Inventory and Cost Flow Specific Identification
Accounting for Inventory and Cost Flow Weighted Average Total Running Time: 02:28 Accounting for Inventory and Cost Flow Weighted Average
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 I
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 II
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 III
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 IV
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 LIFO
Accounting for Inventory with Multiple Inventory Layers Total Running Time: 13:50 Accounting for Inventory with Multiple Inventory Layers
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 – FIFO WAVG
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 Inventory – The Basics
Accounting for Investments and Significant Influence Total Running Time: 08:37 Accounting for Investments and Significant Influence
Accounting for Long-Term Operational Assets – The Basics Total Running Time: 17:10 Accounting for Long-Term Operational Assets – The Basics
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 and Bad Debt
Accounting for Stock Options Total Running Time: 10:53 compinsation, expensing options, gaap, journal entries, stock option accounting, stock options Accounting for 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 I
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 II
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 I
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 Information Systems and Firm Value
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 Numbers in Compensation Packages
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 Accounting Receivables and Bad Debt
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 1 of 2
Accounts Receivable Introduction, Basic Concepts, and Initial Measurements Part 2 of 2 Total Running Time: 06:50 Accounts Receivable Introduction, Basic Concepts, and Initial Measurements Part 2 of 2
Accounts Receivable Subsequent Measurement Part 1 Total Running Time: 06:30 accounts receivable, AR subsequent measurement, net realizable value Accounts Receivable Subsequent Measurement Part 1
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 2
Accounts Receivable Subsequent Measurement Part 3 Total Running Time: 06:17 accounts receivable, AR subsequent measurement, net realizable value, percent of accounts recievable approach Accounts Receivable Subsequent Measurement Part 3
Acquiring and Implementing AIS Total Running Time: 17:11 acquisition alternatives, constraints of IT projects, Gantt chart, PERT chart, systems implementation Acquiring and Implementing AIS
Activity Based Costing to Allocate Indirect Costs Total Running Time: 10:08 activity based costing, Allocating, Cost drivers, Indirect Costs Activity Based Costing to Allocate Indirect Costs
Activity Based Management Total Running Time: 14:51 activity based costing, Activity Based Management, Cutting Cost, pricing, Product Mix Activity Based Management
Activity-Based Costing Total Running Time: 11:55 activity based costing, Batch Level, Cost Cross Subsidization, Output Level, Product Sustaining Level Activity-Based Costing
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 I
Activity-Based Costing II Total Running Time: 21:25 abc, activity based costing, administrative services, flow of costs, marketing services, product costs, traditional costing Activity-Based Costing II
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 Issues for Property, Plant, Equipment
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 Property Plant and Equipment Depreciation Impairment Issues
Additional Topics about Long-Term Assets Total Running Time: 15:54 Additional Topics about Long-Term Assets
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 Additional Topics in Variance Analysis
Adjusting and Closing Journal Entries Total Running Time: 25:15 accounting taxation business, atb, closing process, financial statements, journal format Adjusting and Closing Journal Entries
Advantages and Disadvantages of Using Standard Costs and Variances Total Running Time: 06:14 advantages, Disadvantages, Standard Costs, Standard Variances Advantages and Disadvantages of Using Standard Costs and 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
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 Allocating Differences After Acquisition- Problem
Allocation of Common Costs and Shared Revenues Total Running Time: 10:32 Bundled Products, Common Cost, Revenue, Shared Revenues Allocation of Common Costs and 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: Basics
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, Common Costs, and Revenues: Direct Method
Allocation of Support Department Costs: Reciprocal Method Total Running Time: 17:20 Operating Departments, Reciprocal Method, Support Department Costs Allocation of Support Department Costs: Reciprocal Method
Allocation of Support Department Costs: Step Down Method Total Running Time: 12:26 Operating Departments, Step Down Method, Support Department Costs Allocation of Support Department Costs: Step Down Method
An Introduction – Accounting Terms Chapter 1 – Part 2 Total Running Time: 07:17 An Introduction – Accounting Terms Chapter 1 – Part 2
And Then There Was Regression Analysis Total Running Time: 03:50 Cost Behavior, Data Concerns, R Square Value, Regression Analysis And Then There Was Regression Analysis
Applying the Theory of Constraints Total Running Time: 04:26 fixed cost, Product Mix, Resource Constraints Applying the Theory of Constraints
Asset Acquisition Versus Acquisition of a Business Total Running Time: 06:59 Asset Acquisition Versus Acquisition of a Business
Asset Impairments – Basics Total Running Time: 22:10 accounting for goodwill impairment, E2-10, goodwill impairment test, reporting unit, RU Asset Impairments – Basics
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 1
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 Evidence Part 2
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 Planning Analytical Procedures Part 2
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 Pt1
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 Reports Pt2
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 1
Audit Responsibilities Objectives Part 2 Total Running Time: 18:19 balance-related, financial statement audit, general transaction-related audit objectives, management assertions, PCAOB Audit Responsibilities Objectives Part 2
Audit Sampling Total Running Time: 20:43 audit sampling, exception rates, probabilistic and nonprobabilistic sample selection, representative sampling, sampling risk, statistical vs nonstatistical sampling Audit 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 Auditor Reports Current Reporting Issues and FS Analysis
Balanced Scorecard and IT Total Running Time: 17:35 four perspectives, information technology investments, strategic positioning, strategy maps Balanced Scorecard and IT
Bank Reconciliations Part 1 of 2 Total Running Time: 07:05 Bank Reconciliation, Deposit in transit, outstanding check Bank Reconciliations Part 1 of 2
Bank Reconciliations Part 2 of 2 Total Running Time: 06:42 Bank Reconciliation, Deposit in transit, outstanding check Bank Reconciliations Part 2 of 2
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 Basic vs. Diluted Earnings Per Share
Bond Interest Pt1 Total Running Time: 22:07 debt, early extinguishment, effective rate, equity securties, recording interest, straight line method Bond Interest Pt1
Bonds: Selling Price Total Running Time: 12:23 amortization schedule, discount, par, premium Bonds: Selling Price
Bonds: the Basics Total Running Time: 19:11 accounting for debt, debt instrument, equity financing, types of bonds Bonds: the Basics
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 Book-Tax Accounts Formulas and Temporary vs. Permanent Differences
Borrowing in a Foreign Currency Transaction Total Running Time: 05:14 borrowing, foreign currency translation, foreign debt Borrowing in a Foreign Currency Transaction
Breakeven Analysis and Target Profits Total Running Time: 08:43 Breakeven, CVP Analysis, Target Profit Breakeven Analysis and Target Profits
Breakeven and Target Profit Volumes Total Running Time: 04:41 Breakeven, multiproduct companies, target profit volume Breakeven and Target Profit Volumes
Budgetary Accounts Total Running Time: 18:29 budgetary fund entities, governmental funds, unencumbered balance Budgetary Accounts
Budgetary Accounts-Closing Accounts Total Running Time: 15:34 reserve for encumbrances, revenue accounts, spending accounts Budgetary Accounts-Closing Accounts
Budgeting Beginning the Process Total Running Time: 06:20 Product Budget, Revenue Budget, Target Ending Inventory Budgeting Beginning the Process
Budgeting Completing the Operating Budget Total Running Time: 07:39 Direct Materials Purchases Budget Budgeting Completing the Operating Budget
Budgeting Planning for Production Costs Total Running Time: 11:48 Direct Materials Usage Budget, Manufacturing Overhead Budget Budgeting Planning for Production Costs
Budgets for Service Companies and Merchandisers Total Running Time: 07:15 cost of goods sold, Merchandising Company, Operating Budgets, Sales Budget, Service Company Budgets for Service Companies and Merchandisers
Business Entities Corporations Total Running Time: 17:55 Affiliated Group, Consildated, Corpoarte Taxable Income, Corporate Income, Schedule M-1, Tax Credits Business Entities Corporations
Business Income Deductions and Accounting Methods Total Running Time: 31:09 accounting period, accrual method, deduct, expense, income, law, limitation, nondeductable, requirement, tax Business Income Deductions and Accounting Methods
Business Operations Methods of Tax Accounting Total Running Time: 16:49 Business Operations Methods of Tax Accounting
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 Activity Models
Business Process Modeling Structure Models Total Running Time: 15:55 associations, cardinalities, minimum and maximum multiplicity, multiplicities, UML class diagrams Business Process Modeling Structure Models
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 Business Unit Performance Measurement
Calculate ROI Sales Margin and Capital Turnover Total Running Time: 07:04 Capital Turnover, CEO, investment, roi, Sales Margin Calculate ROI Sales Margin and Capital Turnover
Calculating Gains and Losses on Securities Total Running Time: 08:11 Capital Gains and Losses Calculating Gains and Losses on Securities
Calculating the Contribution Margin Total Running Time: 09:21 contribution margin, Contribution Margin Ratio, CVP Analysis Calculating the Contribution Margin
Capital Investment Decisions Total Running Time: 05:05 Payback, Payback Method, payback period, Rate of Return Capital Investment Decisions
Capital Investments and the Capital Budgeting Process Total Running Time: 05:52 Accrual Basis, Capital Budgeting Process, Capital Investments, Cash Basis, payback period Capital Investments and the Capital Budgeting Process
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 Models and Capital Investment Decisions
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 PT1
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 PT2
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 PT3
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 Flow Statement PT4
Cash Flows – Direct Method Total Running Time: 11:57 balance sheet, cash flow statement, direct method, income statement, operating cash flows Cash Flows – Direct Method
Cash Key Terminology and Basic Concepts Total Running Time: 07:42 Cash Key Terminology and Basic Concepts
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 Change in Principle vs Estimate vs Entity and Correction of Error
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
Classified Balance Sheet Total Running Time: 18:08 asset classifications, current assets, current liabilities, financial statement disclosure, limitations, noncurrent assets, noncurrent liabilities, purpose, usefulness Classified Balance Sheet
Compensation Total Running Time: 23:59 Employee Fringe Benefits, Employee Stock Options, Tax Treatment, Taxation Compensation
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 1
Compensation and Retirement Planning Part 2 Total Running Time: 06:25 equity compensation, restricted stock, stock options Compensation and Retirement Planning Part 2
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 3
Compensation and Retirement Planning Part 4 Total Running Time: 04:38 IRA, rollover, roth ira Compensation and Retirement Planning Part 4
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 Completing the Audit
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 I
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 Components of Shareholders Equity II
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 – Direct vs. Indirect Operating Section
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 Comprehensive SCFs Example – Investing and Financing Sections
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 Compute and Evaluate Variable Overhead Variances
Computing and Disposing of Overallocated or Underallocated Overhead Total Running Time: 06:41 Manufacturing, Overallocated Manufacturing Overhead, Underallocated Manufacturing Overhead Computing and Disposing of Overallocated or Underallocated 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 1
Concepts for Income Tax Planning Part 2 Total Running Time: 09:08 Character Variable, Entity Variable, Jurisdiction Variable, Time Period Variable Concepts for Income Tax Planning Part 2
Conceptual Framework and Objective of Financial Reporting Total Running Time: 08:51 Conceptual Framework and Objective of Financial Reporting
Consolidation of Foreign Subsidiaries Total Running Time: 10:32 consolidaiton of foreign subsidiary, current rate method, temporal method Consolidation of Foreign Subsidiaries
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 1
Consolidation Post-Acquisition Cost Method Part II Total Running Time: 06:44 ADJ entry, cost method, equity method Consolidation Post-Acquisition Cost Method Part II
Consolidation Post-Acquisition Date with AAP Equity Total Running Time: 10:05 AAP, post acquisition consolidation Consolidation Post-Acquisition Date with AAP Equity
Consolidation Process as a Process of Replacement Total Running Time: 07:20 Consolidation Process as a Process of Replacement
Consolidation Process as a Process of Replacement Total Running Time: 08:41 Consolidation Process as a Process of Replacement
Consolidations When the Parent Controls the Subsidiary Total Running Time: 11:28 net income attributable to noncontrolling interests, noncontrolling interests Consolidations When the Parent Controls the Subsidiary
Constructive Capitialization of Leases Total Running Time: 11:02 Constructive Capitalization of leases, footnote data, journal entries, minimum lease payments, operating leases Constructive Capitialization of Leases
Control Premium Goodwill Allocation Total Running Time: 07:10 control premiium, goodwill aloocation, noncontrolling interest Control Premium Goodwill Allocation
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 Formations and Operations
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 Corporate Nonliquidation and Liquidating Distributions
Corporation AMT Total Running Time: 13:46 Alternative Minimum Taxable Income, AMT, AMT Computation, corporation, Minimum Tax Credit Corporation AMT
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 – Accounting for Byproducts
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 – Introduction
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 – Net Realizable Value
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 – Physical Measure
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 Allocation: Joint Products and Byproducts – Sales Value at Split Off
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 I
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 Analysis for Decision Making II
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 I
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 Concepts and Behavior II
Cost Equations Total Running Time: 15:38 cost, Cost Equation, Direct Proportion, fixed cost, Mixed Cost Cost Equations
Cost Estimation I Total Running Time: 23:00 account analysis, engineering estimates, fixed cost, statistical analysis, variable cost Cost Estimation I
Cost Estimation II Total Running Time: 15:18 alternative cost, alternative cost estimation methods, cost estimation, regression Cost Estimation II
Cost-Volume-Profit Analysis: After Tax Income Total Running Time: 11:29 After-Tax Income, Tax Rate Cost-Volume-Profit Analysis: After Tax Income
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: Basic Concepts
Cost-Volume-Profit Analysis: Breakeven Total Running Time: 14:53 Breakeven Point, sensitivity analysis, Target Operating Income Cost-Volume-Profit Analysis: Breakeven
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: Management Tools and Risk Assessment
Cost-Volume-Profit Analysis: Target Operating Income Total Running Time: 12:02 Breakeven Point, sensitivity analysis, Target Operating Income Cost-Volume-Profit Analysis: Target Operating Income
Costing a Job Total Running Time: 03:23 Cost of a Job, Custom Orders, financial statement, Job Costs, pricing decisions Costing a Job
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 Course Introduction and Stockholders Equity Basics
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 Pt1
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 CPA Profession Pt2
Creating Charts in Tableau Total Running Time: 12:34 charts, Data visualization, Qualitative data, Quantitative data, Tableau Creating Charts in Tableau
Creating Charts in Tableau Total Running Time: 12:34 charts, Data visualization, Qualitative data, Quantitative data, Tableau Creating Charts in Tableau
Creating Dashboards and Storyboards in Tableau Total Running Time: 05:54 dashboards, Data visualization, Storyboards, Tableau Creating Dashboards and Storyboards in Tableau
Creating Dashboards and Storyboards in Tableau Total Running Time: 05:54 dashboards, Data visualization, Storyboards, Tableau Creating Dashboards and Storyboards in Tableau
Creating Reports and Forms Total Running Time: 07:51 format forms, format reports, Microsoft Access Creating Reports and Forms
Current Liabilities Total Running Time: 07:13 Classified Balance Sheet, contingent liabilities, current 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 I
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 and Contigencies II
Current Liabilities Part 3 – Other Current Liabilities Total Running Time: 08:50 Current Liabilities Part 3 – Other Current Liabilities
Current Liabilities Part 4 – Contingencies Total Running Time: 07:11 Current Liabilities Part 4 – Contingencies
Current Liabilities Part 5 – The Ratios Total Running Time: 07:20 Current Liabilities Part 5 – The Ratios
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 Debt Securities Amortized Cost and Fair Value Methods
Decentralization and Responsibility Centers Total Running Time: 08:01 Cost Centers, decentralization, operations, responsibility centers, Revenue Centers Decentralization and Responsibility Centers
Decision Making and Relevant Information Total Running Time: 12:10 Decison Making, differential analysis, Full Cost Solution, Relevant Cost Solution, Relevant Information Decision Making and Relevant Information
Deferred Tax Liabilities in a Business Combination: Introduction Total Running Time: 08:38 Deferred Tax Liabilities in a Business Combination: Introduction
Definition of Subsidiary and Control Total Running Time: 23:40 accounting for investments, variable interest entities, VIE Definition of Subsidiary and Control
Derivative Financial Instruments Total Running Time: 07:46 cash flow hedge, fair value hedge Derivative Financial Instruments
Determining and Allocating Overhead Total Running Time: 05:21 Allocating, Cost Flow, Manufacturing Overhead, MOH Determining and Allocating Overhead
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: Criteria for Evaluating Cost Drivers
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 (1)
Determining How Costs Behave: Linear Functions (2) Total Running Time: 09:12 cost estimation, high-low method, quantitative analysis, regression Determining How Costs Behave: Linear Functions (2)
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 Determining How Costs Behave: Variable Fixed, Mixed
Develop Performance Reports Total Running Time: 08:43 Performance Report, Responsibility Center, Revenue Center, Segment Margin, variance Develop Performance Reports
Developing Departmental Overhead Rates Total Running Time: 07:40 allocation, Departmental Overhead Rates, Indirect Cost Developing Departmental Overhead Rates
Developing Standard Costs Total Running Time: 10:27 Actual Cost, Budget, Direct Materials, Standard Costs, standards Developing Standard Costs
Diluted Earnings Per Share – Comprehensive Example Total Running Time: 22:08 calculating DEPS, six steps, year end MV Diluted Earnings Per Share – Comprehensive Example
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 Dilutive Securities and Convertible Bonds and Preferred Stock Entries
Direct Material Variances Total Running Time: 07:12 Actual Cost, Direct Material Variance, Price Variance, Quantity Variance, Total Variance Direct Material Variances
Direct vs Indirect Costs Total Running Time: 03:10 Cost Object, Direct Cost, Indirect Cost Direct vs Indirect Costs
Discontinuing a Segment or Product Total Running Time: 07:07 Department, Discontinue, product, Store Discontinuing a Segment or Product
Dispositions of Partnership Interests and Partnership Distributions Total Running Time: 33:08 disproportionate distributions, hot assets, liquidating distributions, operating distributions, special basis adjustments Dispositions of Partnership Interests and Partnership Distributions
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 Dividends – Cash Property Stock and Splits
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
Dollar Value LIFO Method Total Running Time: 47:08 annual cost index, DVL method, inventory increase vs decrease, Liquidation problem, specific goods Dollar Value LIFO Method
Entities Overview Total Running Time: 20:06 entity legal classifications, legal and nontax characteristics Entities Overview
Entity Concepts Total Running Time: 23:05 alternative concepts, business combinations, consolidated financial statements, economic entity concept, parent company concept Entity Concepts
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 for Change in Accounting Principle vs. Estimate
Entries – Stock Issuance and Repurchase Total Running Time: 18:33 noncash exchanges, proportional and incremental method, treasury stock Entries – Stock Issuance and Repurchase
Equity Method of Accounting Part 1 Total Running Time: 04:35 business combination Equity Method of Accounting Part 1
Equity Method of Accounting Part 2 Total Running Time: 06:32 AAP, Accounting acquisition premium, cost method of accounting Equity Method of Accounting Part 2
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 Equity Securities Fair Value vs. Equity Methods
Escrow Requirements Total Running Time: 12:42 Escrow, escrow for real estate contracts, escrow requirements Escrow Requirements
Examples of Fair Value and Cash Flow Hedge Accounting Total Running Time: 04:59 chashflow hedge accounting, fair value hedge accounting Examples of Fair Value and Cash Flow Hedge Accounting
Excel Formulas in Financial Statements Total Running Time: 29:16 apply formulas, final statement, Microsoft Excel Excel Formulas in Financial Statements
Fair Value Accounting Total Running Time: 13:28 fair value disclosures, Fair Value Hierarchy, fair value option, Fair Value use in GAAP Fair Value Accounting
Fair Value and Cash Flow Hedges Total Running Time: 05:02 hedge, highly effective hedges Fair Value and Cash Flow 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 FASB’s Conceptual Framework
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 Features of Corporations and Common vs Preferred Stock
Financial Accouting vs Managerial Accounting Total Running Time: 05:32 financial accounting, issues, Managerial Accounting Financial Accouting vs 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 Part1
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 Acct Fundamentals Part2
Financial Statement Analysis Total Running Time: 08:58 DuPont Framework, Financial Statement Analysis, Horizontal Analysis, Key Ratios, Vertical Analysis Financial Statement Analysis
Financial Statements Total Running Time: 08:15 balance sheet, income statement, statement of cash flows, statement of owner's equity Financial Statements
Financial Statements for Manufacturing Companies Total Running Time: 06:08 Cost of Goods, Direct Materials, financial statement, Manufacturing Company Financial Statements for Manufacturing Companies
Financial Statements for Merchandising Companies Total Running Time: 02:38 Cost of Goods, financial statement, Merchandising Company, sales Financial Statements for Merchandising Companies
Financial Statements for Service Companies Total Running Time: 01:00 costs, financial statement, income statement, Operating Expenses, Service Company Financial Statements for Service Companies
Fixed vs Variable and Average Cost Total Running Time: 05:31 Cost Behavior, fixed cost, Total Variable Cost, variable cost Fixed vs Variable and Average Cost
Flexible Budgeting Total Running Time: 09:40 Budget, Flexible Budget, Flexible Budget Performance Report, Master Budget Variance Flexible Budgeting
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 Flexible Budget Variances
Flexible Budgets, Direct Cost Variances Management Control Total Running Time: 08:29 Standard Cost, Standard Cost Accounting System Flexible Budgets, Direct Cost Variances Management Control
Flexible Budgets, Direct Cost Variances The Flexible Budget Total Running Time: 07:09 Flexible Budget, Sales Volume Variance Flexible Budgets, Direct Cost Variances The Flexible Budget
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 Using Formulas
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, Direct Cost Variances What is a 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 Fixed Overhead
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 Assigning 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 Fixed Overhead Variances
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 Flexible Budgets, Overhead Cost Variances Variable Overhead Variances
Foreign Accounts: Payable Transactions Total Running Time: 06:02 accounts payable in foreign currency, foreign currency transaction Foreign Accounts: Payable Transactions
Foreign Currency Transactions – Basics Total Running Time: 23:37 exchange rate Foreign Currency Transactions – Basics
Forming and Operating Partnerships Total Running Time: 44:55 accounting period, acquisition of partnership interests, flow through entities, loss limitations, reporting results, tax elections Forming and Operating Partnerships
Framework for Financial Accounting Part 1 Total Running Time: 15:13 Framework for Financial Accounting Part 1
Framework for Financial Accounting Part 2 Total Running Time: 06:49 Framework for Financial Accounting Part 2
Fraud Auditing Pt1 Total Running Time: 17:55 documenting fraud assessment, fraud triangle, fraudulent financial reporting, misappropriation of assets, risk factors Fraud Auditing Pt1
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 Fraud Auditing PT2
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 Full Disclosure Principle – Notes to the FS and Disclosure Issues
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 Management
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 Cost-Volume-Profit Analysis
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 Management Control Systems
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 I
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 Product and Service Costing II
Fundamentals of Variance Analysis Total Running Time: 27:48 fixed cost, flexible budgets, performance evaluation, profit analysis, sales activity, variable cost, variance, variance analysis Fundamentals of 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 Gain Deferrals on Sale or Exchange of Assets
Generic Business Strategies Total Running Time: 09:55 Business Strategy, cost leadership, Product Differentiation Generic Business Strategies
Getting Overhead Variances into the Accounting Records Total Running Time: 20:10 Fixed Overhead Spending Variance, Variable Overhead Efficiency Variance, Variable Overhead Spending Variance Getting Overhead Variances into the Accounting Records
Governmental Accounting Financial Statements Total Running Time: 39:04 fund entity categories, Governmental Reporting Model, reconciliation Governmental Accounting Financial Statements
Gross Income and Exclusions Total Running Time: 36:47 property, realization, return, service, source, tax Gross Income and Exclusions
Gross Income and Exclusions Pt2 Total Running Time: 21:11 deferral provision, exclusion provision Gross Income and Exclusions Pt2
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 Gross Profit in Installment Sale vs. Cost Recovery Methods
High Low Method Total Running Time: 07:13 Cost Behavior, Cost Equation, Fixed Costs, high-low method High Low Method
How Technology and Information Changing Business Total Running Time: 10:44 data collection, Dell, virtual integration How Technology and Information Changing Business
Implementing the Strategy Total Running Time: 06:47 balanced scorecard, Implementation, Non Financial Measures, strategy Implementing the Strategy
Income Statement Format Total Running Time: 09:16 discontinued operations, extraordinary items, layout, special items, sustainable vs transitory earnings Income Statement Format
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 Indirect Methods for Cash Flow
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 Deduction Pt2
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 For AGI Deductions Pt1
Individual From AGI Deductions Total Running Time: 18:12 charitable, compute, contribution, deduction, dependency, exemption, income, indivudual, itemized, medical, personal, standard, tax, taxable Individual From AGI Deductions
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
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 Computation and Tax Credits Pt2
Individual Income Tax Overview pt1 Total Running Time: 23:58 calculate, formula, individual tax liability Individual Income Tax Overview pt1
Individual Income Tax Overview pt2 Total Running Time: 14:49 dependency, exemption, personal, qualify, requirement Individual Income Tax Overview pt2
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 Individual Income Tax Overview pt3
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 Makers
Information for Decision Making Total Running Time: 29:36 ethical issues, ethical problems, ethics, identify trends Information for Decision Making
Information for Short Term Decision Making Total Running Time: 07:03 Business Goals, pricing, Product Mix, Short Term Business Decision Information for Short Term Decision Making
Institute of Management Accountants IMA and Ethical Standards Total Running Time: 07:42 Ethical Judgment, Ethical Standards, IMA, Institute of Management Accountants Institute of Management Accountants IMA and Ethical Standards
Institutional Setting for GAAP Total Running Time: 13:19 adversarial nature, financial statement purpose, international perspective Institutional Setting for GAAP
Intangible Assets & Natural Resources Depletion and Amortization Total Running Time: 12:02 amortization, cost allocation, depletion method Intangible Assets & Natural Resources Depletion and Amortization
Intercompany Inventory Sale Equity Method Total Running Time: 09:36 AAP, equity investment, intercompany transaction, inventory sales Intercompany Inventory Sale Equity Method
Intercompany Inventory Sale Example Cost Method Total Running Time: 09:10 cost method, equity method, intercompany Intercompany Inventory Sale Example Cost Method
Intercompany Sale of Depreciable Assets Total Running Time: 10:52 accumulated depreciation, depreciable assets, intercompany sales inventory Intercompany Sale of Depreciable Assets
Intercompany Sale of Inventory Assets Total Running Time: 08:36 downstream sales, intercompany inventory, transaction, upstream sales Intercompany Sale of Inventory Assets
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 with less than 100% ownership
Intercompany Sales – Downstream Sales Total Running Time: 30:01 review of inventory accounting, unrealized profit Intercompany Sales – Downstream Sales
Intercompany Sales – Upstream Sales Total Running Time: 15:31 adjustment, NCI, sub net income, unrealized profits Intercompany Sales – Upstream Sales
Interim Financial Statements Total Running Time: 04:33 Interim Financial Statements 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 2
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 Internal Control, Control Risk, and Section 404 Audits Part 1
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 Interpreting the Tax Footnote
Intro to Financial Accounting – Accounting Chapter 1 – Part 1 Total Running Time: 07:20 Intro to Financial Accounting – Accounting Chapter 1 – Part 1
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 Intro to Hedge Accounting
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 1
Introduction to Accounting Part 2 Total Running Time: 20:07 accrual accounting, Cash Accounting, Credit, Debit, gaap, IFRS Introduction to Accounting Part 2
Introduction to Accounting Part 3 Total Running Time: 12:08 Accounting Concepts, balance sheet, financial statements, statement of cash flows Introduction to Accounting Part 3
Introduction to Acquisition Method Total Running Time: 07:33 net asset acquisition, purchase of a business, purchase of assets, stock acquisiiton Introduction to Acquisition Method
Introduction to Basic Charts Total Running Time: 05:50 charts, Data visualization, Qualitative data, Quantitative data Introduction to Basic Charts
Introduction to Basic Charts Total Running Time: 05:50 charts, Data visualization, Qualitative data, Quantitative data Introduction to Basic Charts
Introduction to Business Combinations Total Running Time: 26:18 acquirer, advantages of stock acquisition, classification by method, parent subsidiary Introduction to Business Combinations
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 Consolidated Balance Sheet at Acquisition
Introduction to Cost Behaviors Total Running Time: 03:28 Cost Behavior, Cost Graphs, Fixed Costs, Mixed Costs, Variable Costs Introduction to Cost Behaviors
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: Business Sectors and Inventory Costs
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: Flow of Inventoriable Costs
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 Cost Terms: The Basics
Introduction to Dashboards and Storyboards Total Running Time: 04:31 dashboards, Data visualization, Storyboards Introduction to Dashboards and Storyboards
Introduction to Dashboards and Storyboards Total Running Time: 04:31 dashboards, Data visualization, Storyboards Introduction to Dashboards and Storyboards
Introduction to Financial Accounting Total Running Time: 19:13 accounting standards, accrual, cash, gaap, generally accepted accounting principles Introduction to Financial Accounting
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 Fund Accounting
Introduction to Managerial Accounting Total Running Time: 04:16 Controlling, Directing, managers, planning Introduction to Managerial Accounting
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
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 1
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 Introduction to Tax and the Tax Environment Part 2
Inventory and COGS Part #2 – LIFO, FIFO, WAVG, Spec ID Total Running Time: 14:28 Inventory and COGS Part #2 – LIFO, FIFO, WAVG, Spec ID
Inventory and COGS Part #3 – Perpetual Inventory Total Running Time: 06:58 Inventory and COGS Part #3 – Perpetual Inventory
Inventory and COGS Part #4 – Periodic Inventory Total Running Time: 07:25 Inventory and COGS Part #4 – Periodic Inventory
Inventory and COGS Part #5 – Analysis of Inventory Total Running Time: 07:28 Inventory and COGS Part #5 – Analysis of Inventory
Inventory and Cost of Goods Sold Part #1 – The Basics Total Running Time: 11:02 Inventory and Cost of Goods Sold Part #1 – The Basics
Inventory and Cost of Sales Total Running Time: 16:07 Cost Flow Assumptions, costs, Inventory Ownership, Inventory Types, turnover Inventory and Cost of Sales
Inventory and Uniform Capitalization Tax Rules Part 1 Total Running Time: 05:09 Inventory and Uniform Capitalization Tax Rules Part 1
Inventory and Uniform Capitalization Tax Rules Part 2 Total Running Time: 05:38 Inventory and Uniform Capitalization Tax Rules Part 2
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: Impact on Financial Statements
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: Measures of Capacity
Inventory Costing and Capacity Analysis: Philosophy Total Running Time: 05:04 absorption costing, Operating income, variable costing Inventory Costing and Capacity Analysis: Philosophy
Investing and Financing Cash Flows Total Running Time: 11:59 change in cash, financing cash flows, financing section, investing cash flows, Investing section Investing and Financing Cash Flows
Investment Income Total Running Time: 21:17 Annuity Contract, Dividends, Interest Income, Sale of Securities, Tax Treatment Investment Income
Itemized Deductions in Personal Taxation Total Running Time: 06:46 Itemized Deductions in Personal Taxation
Job Costing Total Running Time: 24:13 costing methods, job cost system, job costing, predetermined rates, service organizations Job Costing
Job Costing Adjusting MOH Over- or Under-Allocated Total Running Time: 15:13 MOH, Pro Rate Job Costing Adjusting MOH Over- or Under-Allocated
Job Costing at a Service Firm Total Running Time: 03:31 Indirect Costs, job costing, Service Firm Job Costing at a Service Firm
Job Costing Building Blocks Total Running Time: 09:08 Cost Allocation Base, Cost Pool, job costing, process costing Job Costing Building Blocks
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 Flow of Costs through the Accounting Records
Job Costing Journal Entries Total Running Time: 05:28 Allocating, income statement, Job Costing System, Journal Entry Job Costing Journal Entries
Job Costing Predetermined Rates Total Running Time: 08:53 7 Steps, Normal Costing, Predetermined Allocation Rate Job Costing Predetermined Rates
Job Costing vs Process Costing Total Running Time: 03:50 job costing, Job Order Costing, Mass Production, process costing, Similar Items Job Costing vs Process Costing
Judgment in Financial Reporting: Identifying & Overcoming Obstacles Total Running Time: 20:29 Judgment in Financial Reporting: Identifying & Overcoming Obstacles
Labor Variances Total Running Time: 05:31 Direct Labor Variance, Efficiency, labor, Rate Labor Variances
Lean Operations Total Running Time: 09:55 Bottlenecks, Hide Quality, Lean Operations, Storage Cost Lean Operations
Lease Accounting 10: Lessee Finance Lease – Residual Value IFRS Lessee Leases Total Running Time: 11:10 Lease Accounting 10: Lessee Finance Lease – Residual Value IFRS Lessee Leases
Lease Accounting 11: Lessor Operating Lease Total Running Time: 07:54 Lease Accounting 11: Lessor Operating Lease
Lease Accounting 12: Lessor Sales-Type Lease Total Running Time: 10:11 Lease Accounting 12: Lessor Sales-Type Lease
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 13: Lessor Direct Financing Lease
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 1: Basic Concepts
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 2: Identifying Lease Contract & Separating Components
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 3: Allocating Lease Cost to Components
Lease Accounting 4: Lessee Lease Classification Total Running Time: 10:25 Lease Accounting 4: Lessee Lease Classification
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 5: Lessor Lease Classification
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 6: Lessee Operating Lease – Initial Measurement
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 7: Lessee Operating Lease – Subsequent Measurement
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 8: Lessee Operating Lease – Residual Value Guarantee & Short-Term 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 Lease Accounting 9: Lessee Finance Lease
Legal Liability Pt1 Total Running Time: 15:27 audit failure, audit risk, business failure, changed legal environment, prudent person concept Legal Liability Pt1
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 Legal Liability Pt2
Lending to an Affiliate Total Running Time: 06:56 indirect lending to an affiliate, lending between affiliates Lending to an Affiliate
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 Lessee’s Lease Amortization Schedule Entries and FS Effects
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 Lessor Lease Types Entries and Other Lease Issues
Long Term Assets Part 1 Total Running Time: 15:26 Acquiring Assets, Depreciation Methods, Leases Long Term Assets Part 1
Long Term Assets Part 2 Total Running Time: 08:08 Assets Turnover, goodwill, Intangibles Long Term Assets Part 2
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 1
Long Term Liabilities Part 2 Total Running Time: 11:25 Capital Leases, Deferred Taxes, Pension Obligations Long Term Liabilities Part 2
Long-Term Assets Part #1 – The Basics Total Running Time: 10:45 Long-Term Assets Part #1 – The Basics
Long-Term Assets Part #2 – Intangibles Total Running Time: 10:15 Long-Term Assets Part #2 – Intangibles
Long-Term Assets Part #3 – Expense or Depreciate Total Running Time: 10:35 Long-Term Assets Part #3 – Expense or Depreciate
Long-Term Assets Part #4 – Depreciation Methods Total Running Time: 11:07 Long-Term Assets Part #4 – Depreciation Methods
Long-Term Assets Part #5 – Amortization of Intangibles Total Running Time: 10:53 Long-Term Assets Part #5 – Amortization of Intangibles
Long-Term Liabilities Part 2 – Bond Basics Total Running Time: 07:13 Long-Term Liabilities Part 2 – Bond Basics
Long-Term Liabilities Part 3 – Pricing a Bond Basics Total Running Time: 19:16 Long-Term Liabilities Part 3 – Pricing a Bond Basics
Long-Term Liabilities Part 4 – Accounting for Bond Issues Total Running Time: 08:01 Long-Term Liabilities Part 4 – Accounting for Bond Issues
Long-Term Liabilities Part 5 – Accounting for Bond Retirement Total Running Time: 08:06 Long-Term Liabilities Part 5 – Accounting for Bond Retirement
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 Long-Term Methods – Percent of Completion and Completed Contract
Margin of Safety Operating Leverage and Cost Structure Total Running Time: 10:30 income statement, Margin of Safety, Operating Leverage Margin of Safety Operating Leverage and Cost Structure
Marjor GAAP/IFRS Differences Total Running Time: 07:00 contingencies, equipment, gaap, IFRS, impairments, income taxes, inventories, plant, property, uncertain tax benefits Marjor GAAP/IFRS Differences
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 PT1
Master Budget and Responsibility Accounting PT2 Total Running Time: 05:37 Budgetary Tracks, Cost Center, Kaizen Budgeting, Profit Center, Responsibility Accounting, Revenue Center Master Budget and Responsibility Accounting PT2
Materiality Risk Part 1 Total Running Time: 14:11 illustrative guidelines, known and likely misstatements, performance materiality, PM, preliminary judgment Materiality Risk Part 1
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 Materiality Risk Part 2
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 Multi-Step IS Intraperiod Tax Allocation
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 Net Operating Loss Rule Election Entries and MACRS
Non-linear Cost Behavior: Cumulative Average-Time Learning Curve Model Total Running Time: 10:47 Non-linear Cost Behavior: Cumulative Average-Time Learning Curve Model
Non-linear Cost Behavior: Incremental Unit-Time Learning Curve Model Total Running Time: 12:09 Non-linear Cost Behavior: Incremental Unit-Time Learning Curve Model
Non-Monetary Asset Exchanges Total Running Time: 35:04 commercial substance, Conservatism, five types of exchange journal entries, non-monetary asset exchanges 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 I
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 Nonfinancial and Multiple Measures of Performance II
NonTaxable Exchanges Part 1 Total Running Time: 08:05 Like-Kind Exchange, substituted basis and qualifying property NonTaxable Exchanges Part 1
NonTaxable Exchanges Part 2 Total Running Time: 07:35 Boot, nonqualifying property NonTaxable Exchanges Part 2
NonTaxable Exchanges Part 3 Total Running Time: 05:13 Involuntary conversions, nontaxable exchanges NonTaxable Exchanges Part 3
NonTaxable Exchanges Part 4 Total Running Time: 08:29 Corporate Formation, partnership formation, Section 351 Transaction, wash sales NonTaxable Exchanges Part 4
Other Issues in Accounting for Business Combinations Total Running Time: 20:18 bargain price, contingent consideration, treatment of acquisition costs Other Issues in Accounting for Business Combinations
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 Overall Audit Strategy
Parent Uses Cost Method of Investment Bookkeeping Total Running Time: 07:54 ADJ entry, cost method, equity method Parent Uses Cost Method of Investment Bookkeeping
Partnership Accounting Partnership Formation Total Running Time: 30:02 agreement, capital accounts, partner Partnership Accounting Partnership Formation
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-Admission of a New Partner
Partnership Accounting-Income Allocation Total Running Time: 13:28 bonus, interest, net loss, remainder, salaries Partnership Accounting-Income Allocation
Pass-Thru Business Entities Part I Total Running Time: 15:59 partnership, Pass-Thru Business Entities, Sole Proprietorship Income Pass-Thru Business Entities Part I
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 II
Pass-Thru Business Entities Part III Total Running Time: 11:11 FICA, Medicare Tax, Self Employment Tax, Social Security Tax Pass-Thru Business Entities Part III
Passthrough Entities Part 3 Total Running Time: 02:49 Guaranteed Payments, Partnerships Passthrough Entities Part 3
Passthrough Entities Part 4 Total Running Time: 06:41 Excess noncorporate business loss limitation, Partnership tax basis Passthrough Entities Part 4
Passthrough Entities Part 5 Total Running Time: 06:12 LLC, s corporation, shareholder tax basis Passthrough Entities Part 5
Passthrough Entities Part 6 Total Running Time: 04:19 s corporation, S Corporation Loss limitation, S Corporation shareholder Passthrough Entities Part 6
Passthrough Entities Part 7 Total Running Time: 03:19 Home office deduction Passthrough Entities Part 7
Passthrough Entities Part 8 Total Running Time: 08:05 Employment Taxes, Medicare taxes, Self-employment taxes Passthrough Entities Part 8
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 Pension Worksheet Preparation Entries and Prior Service Costs
Period vs Product Cost Total Running Time: 07:11 Manufacturing Firm, Merchandising Firm, Period Cost, product cost Period vs 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 I
Planning and Budgeting II Total Running Time: 16:16 budgeting, budgets, cash flow, ethical issues, ethics, financial statements, merchandising, planning, service organizations Planning and Budgeting II
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 Planning and Procedure
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 Balance Sheet
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 – Cost Method
Preparation of Consolidated Financial Statements After Acquisition – Steps and Entries Total Running Time: 19:48 reciprocity, Working Paper Entries, WPE Preparation of Consolidated Financial Statements After Acquisition – Steps and Entries
Prepare the Operating Budgets Total Running Time: 10:40 Operating Budget, Sales Budget, Sales Price, Total Sales Revenue, Unit Sales Prepare the Operating Budgets
Pricing Total Running Time: 09:19 Customers, Price Setter, Price Taker, pricing, Target Profit Pricing
Process Costing I Total Running Time: 19:13 equivalent units, five step process, process costing, production cost report, weighted average costing Process Costing I
Process Costing II Total Running Time: 17:34 FIFO, first in first out, job costing, operation costing, process costing, weighte average costing Process Costing II
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 Pt1
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 Professional Ethics Pt2
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 Acquisition and Cost Recovery
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 1
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 2
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 3
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 4
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 5
Property Acquisitions and Cost Recovery Deductions Part 6 Total Running Time: 03:01 Bonus depreciation Property Acquisitions and Cost Recovery Deductions Part 6
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
Property Dispositions Part 1 Total Running Time: 04:34 amount realized, debt relief, Realized gain or loss, recognized gain or loss Property Dispositions Part 1
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 2
Property Dispositions Part 3 Total Running Time: 04:23 capital assets, Capital Gains and Losses, ordinary income and losses Property Dispositions Part 3
Property Dispositions Part 4 Total Running Time: 05:30 Carryforwards and Carrybacks, recapture, section 1231 assets Property Dispositions Part 4
Property Dispositions Part 6 Total Running Time: 05:27 Section 1250 recapture, section 291 recapture Property Dispositions Part 6
Property Dispositions Part 7 Total Running Time: 04:33 abandonment, casualty and theft loss, non-recourse loans, recourse loans Property Dispositions Part 7
Property Dispositions Part 8 Total Running Time: 03:34 book/tax differences Property Dispositions Part 8
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 and Equipment Depreciation and Impairment
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 I
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 Property, Plant, & Equipment Depreciation and Impairment II
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 Purchasing Business Process Modeling
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 Purpose and Format of the Statement of Cash Flows – SCFs
Qualitative Characteristics of Financial Information: Enhancing Characteristics Total Running Time: 06:34 Qualitative Characteristics of Financial Information: Enhancing Characteristics
Qualitative Characteristics of Financial Information: Fundamental Characteristics Total Running Time: 09:43 Qualitative Characteristics of Financial Information: Fundamental Characteristics
Ratio Analysis – Management Effectiveness Total Running Time: 04:53 Ratio Analysis – Management Effectiveness
REA Models and Relational Databases Total Running Time: 17:05 attributes, business process pattern, primary keys REA Models and Relational Databases
Regulatory and Buisiness Trend Implications Total Running Time: 11:53 IFRS, international financial reporting standards, regulatory environment, Trends in Business Regulatory and Buisiness Trend Implications
Relevant Costs For Descision Making Total Running Time: 04:00 Controllable Costs, decision making, Irrelevant Costs, Relevant Costs, Uncontrollable Costs Relevant Costs For Descision Making
Revenue and Expense Recognition Total Running Time: 06:35 gaap, IFRS, recognition rules Revenue and Expense Recognition
Revenue Recognition I Total Running Time: 11:48 general criteria, right of return, timing of revenue recognition Revenue Recognition I
Revenue Recognition II Total Running Time: 11:03 cost recovery, deferred profit, installment sales, recovery methods Revenue Recognition II
Revenue Recognition III Total Running Time: 23:38 completed contract, long term contract, percentage of completion Revenue Recognition III
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 Principle Concepts and Analysis
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 Pt1
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 Pt2
Revenue Recognition: Allocating the Transaction Price Total Running Time: 11:54 allocate transaction, obligation standalone, price performance, revenue recognition, selling price Revenue Recognition: Allocating the Transaction Price
Revenue Recognition: Introduction and Contracts Total Running Time: 12:25 Revenue Recognition: Introduction and Contracts
Revenue Recognition: Performance Obligations Total Running Time: 10:31 Revenue Recognition: Performance Obligations
Revenue Recognition: Recognize Revenue Total Running Time: 13:55 performance obligation, revenue control, revenue over time, revenue recognition Revenue Recognition: Recognize Revenue
Revenue Recognition: Transaction Price Total Running Time: 24:12 financing component, revenue recognition, transaction price, variable consideration Revenue Recognition: Transaction Price
Review of Accounting for an Investment Total Running Time: 15:54 complete equity, cost method, investment after acquisition, partial equity Review of Accounting for an Investment
Review of Lease Accounting Total Running Time: 22:38 Asset, Capital lease, capital versus operating lease, Liability, operating lease Review of Lease Accounting
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 S Corporations
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 Sales Process Business Process Modeling
Sell or Process Further Total Running Time: 05:53 processing, product, Revenue, Sell Sell or Process Further
Sensitivity Analysis Total Running Time: 03:45 costs, CVP Analysis, Sale Price, Sales Mix, sensitivity analysis Sensitivity Analysis
Service Merchandising and Manufacturing Companies Total Running Time: 06:26 Manufacturing Company, Merchandising Company, Service Company Service Merchandising and Manufacturing Companies
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 I
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 Service Department and Joint Cost Allocation II
Show Me the Money Total Running Time: 07:35 capital expenditures, Cash Collections, Cash Payments, Combined Cash Budget, Financial Budget Show Me the Money
Some Basic Methods to Analyze Cost Behavior Total Running Time: 04:34 account analysis, Cost Behavior, high-low method, Regression Analysis, Scatter Plots Some Basic Methods to Analyze Cost Behavior
Statement of Cash Flows Part #1 – The Basics Total Running Time: 08:57 Statement of Cash Flows Part #1 – The Basics
Statement of Cash Flows Part #2 – The Investing and Financing Sections Total Running Time: 06:25 Statement of Cash Flows Part #2 – The Investing and Financing Sections
Statement of Cash Flows Part #3 – The Operating Section by Indirect Method Total Running Time: 13:06 Statement of Cash Flows Part #3 – The Operating Section by Indirect Method
Statement of Cash Flows Part #4 – The Operating Section by the Direct Method Total Running Time: 09:14 Statement of Cash Flows Part #4 – The Operating Section by the Direct Method
Statement of Cash Flows Part #5 – Putting the Pieces Together Total Running Time: 04:17 Statement of Cash Flows Part #5 – Putting the Pieces Together
Status of IFRS acceptance and the SEC Total Running Time: 06:17 fasb, gaap, IASB, IFRS, international financial reporting standards, SEC, Standards board Status of IFRS acceptance and the SEC
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 Stock Warrants and Executive Stock Options
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 Stockholder Equity – Financial Statement Presentation & Ratios
Stockholders Equity – Equity and Performance Evaluation Total Running Time: 08:19 Stockholders Equity – Equity and Performance Evaluation
Stockholders Equity – Retained Earnings and Cash Dividends Total Running Time: 10:38 Stockholders Equity – Retained Earnings and Cash Dividends
Stockholders Equity – Stock Dividends and Stock Splits Total Running Time: 06:03 Stockholders Equity – Stock Dividends and Stock Splits
Stockholders Equity – Retained Earnings Total Running Time: 07:07 Dividends, Preferred Stock Dividend, Retained Earinings Stockholders Equity – Retained Earnings
Stockholder’s Equity – Paid in Capital Total Running Time: 13:55 balance sheet, Common Stock, debt, equity, Preferred Stock, Treasury Stock Features Stockholder’s Equity – Paid in Capital
Strategy Total Running Time: 04:59 Competitors, Core Competencies, strategy, value proposition Strategy
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 Balanced Scorecard
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 Evaluate Strategy through Change in income
Strategy, Balanced Scorecard, Strategic Profitability Analysis Revisit Budget Planning Total Running Time: 05:18 five forces, reengineering, strategy, two strategy models Strategy, Balanced Scorecard, Strategic Profitability Analysis Revisit Budget Planning
Sustainability of Strategy Total Running Time: 03:46 strategy, Sustainable Strategy, Unique Resources Sustainability of Strategy
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 Adjusting Entries Tax Rate Schedule
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 Computing The IRS and Tax Authorities
Tax Credits & Individual AMT Total Running Time: 09:54 Child Credit, Dependent Care Credit, earned income credit, Individual Tax Credit Tax Credits & Individual AMT
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 Expense, Tax Liability, & Reconciling Book Income
Tax on Real Estate Investments Total Running Time: 05:33 Undeveloped Land Rental Real Estate Passive Loss Limitation Unearned Medicare Contribution Tax on Real Estate Investments
Tax Planning for Investments Total Running Time: 06:36 Qualified Dividend Income Life Insurance Annuity Contracts Preferential Rates Tax Planning for Investments
Tax Planning Strategies and Related Limitations Total Running Time: 36:27 avoidance, conversion, evasion, income shifting, judicial doctrine, present value Tax Planning Strategies and Related Limitations
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 Taxable Income from Business Operations Part 1
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 1
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 2
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 Taxes as Transaction Costs Part 3
The Abnormal Earnings Model Total Running Time: 05:24 abnormal earnings, ROCE The Abnormal Earnings Model
The Accounting Cycle – During the Period – Part 1 Total Running Time: 10:51 The Accounting Cycle – During the Period – Part 1
The Accounting Cycle – End of the Period – Part 1 Total Running Time: 11:54 The Accounting Cycle – End of the Period – Part 1
The Accounting Cycle – End of the Period – Part 2 Total Running Time: 12:31 The Accounting Cycle – End of the Period – Part 2
The Accounting Cycle – End of the Period – Part 3 Total Running Time: 11:21 The Accounting Cycle – End of the Period – Part 3
The Accounting Equation – Chapter 1 – Part 3 Total Running Time: 07:23 The Accounting Equation – Chapter 1 – Part 3
The Balanced Scorecard Total Running Time: 11:34 balanced scorecard, Customer, Financial, Internal Business, strategy The Balanced Scorecard
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 1
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 2
The Corporate Taxpayer Part 3 Total Running Time: 05:35 Computation of corporate tax, tax credit vs. deduction The Corporate Taxpayer Part 3
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 4
The Corporate Taxpayer Part 5 Total Running Time: 03:30 double-taxation of dividends, incidence of corporate income tax expense The Corporate Taxpayer Part 5
The Cost of Quality Total Running Time: 11:59 cost, Quality Costs, Quality Framework, Quality Management The Cost of Quality
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 Dance of the Debits and Credits
The Declining Balance Method of Computing Depreciation Total Running Time: 05:25 The Declining Balance Method of Computing Depreciation
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 Pt1
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 Demand for Audit Pt2
The FASB Codification Total Running Time: 08:47 accounting standards codification, ASC, citing, gaap, searching, topical structure The FASB Codification
The Financial Statements – Chapter 1 – Part 4 Total Running Time: 06:20 The Financial Statements – Chapter 1 – Part 4
The Four Capital Budgeting Methods Total Running Time: 03:50 net present value, payback period, Rate of Return The Four Capital Budgeting Methods
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 Impact of Information Technology on the Audit Process
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 I
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 Income Statement II
The Individual Formula – Computing Taxable Income Total Running Time: 06:08 The Individual Formula – Computing Taxable Income
The Individual Tax Formula – Determining Dependents Total Running Time: 02:51 The Individual Tax Formula – Determining Dependents
The Individual Tax Formula – Determining Filing Status Total Running Time: 03:06 The Individual Tax Formula – Determining Filing Status
The Individual Tax Formula – Determining Filing Status & Dependents Examples Total Running Time: 02:25 The Individual Tax Formula – Determining Filing Status & Dependents Examples
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 – Alternative 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 – Calculating Regular Income Tax
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 – Computing Taxable Income Example
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 – Payment & Filing Requirements
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 Individual Taxpayer – Tax Credits
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 Least You Need to Know
The Main Determinants of Strategy Total Running Time: 08:04 Competitive Landscape, Customers, five forces, Substitute Products, Suppliers The Main Determinants of Strategy
The Manager and Management Accounting: What is Cost Accounting? Total Running Time: 12:30 cost accounting, Ethical Standards, Management Accounting, strategy The Manager and Management Accounting: What is Cost Accounting?
The Role of Management Accountants within the Organization Total Running Time: 03:58 board of directors, Management Accountants, organization, organizational structure The Role of Management Accountants within the Organization
The SEC and Earnings Management Total Running Time: 07:00 abuses, accounting errors, accounting restatements, prior period adjustments, revenue recognition criteria, SAB 104 The SEC and Earnings Management
The Statement of Cash Flows I Total Running Time: 17:04 direct method, indirect method, SOCF The Statement of Cash Flows I
The Statement of Cash Flows II Total Running Time: 21:54 indirect method, SOCF The Statement of Cash Flows II
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 I
The Time Value of Money II Total Running Time: 13:25 annuity due, deferred annuity, future value, ordinary annuity, present value The Time Value of Money II
The Units of Output Method of Computing Depreciation Total Running Time: 05:34 The Units of Output Method of Computing Depreciation
Time Value of Money Total Running Time: 07:36 annuity, Money, Single Lump Sum, Time Value Time Value of Money
Tracing Production Inputs Total Running Time: 03:01 Direct Labor, Direct Materials, Flow of Inventory, Flow of Production Tracing Production Inputs
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
Transfer Pricing Total Running Time: 06:31 Internal Sale, strategies, Transfer Price, Vertical Integration Transfer Pricing
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 Errors and Entries – Counter vs. Non Counter Balancing
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 Investments Influence and Methods of Accounting
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 Leases Lease Terms Parties and Concepts
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 Pensions Pension Expense Components Accounts and Entries
Types of Queries Part1 Total Running Time: 32:31 functions, Microsoft Access, multiple tables Types of Queries Part1
Types of Queries Part2 Total Running Time: 08:20 Microsoft Access, prompt query, update query Types of Queries Part2
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 Unexpected Return Actuarial and Corridor Changes and Post Retirement
Use of Judgement in Financial Reporting Total Running Time: 12:19 Use of Judgement in Financial Reporting
Using the Accounting Authoritative Literature Total Running Time: 20:35 Using the Accounting Authoritative Literature
Valuation and the Financial Statements Total Running Time: 07:07 current earnings, earnings, free cash flows, stock price valuation, Valuation, zero growth example Valuation and the Financial Statements
Value Chain Total Running Time: 03:43 design, marketing, research and development, Value Chain Value Chain
Variable Interest Entities Total Running Time: 11:22 special purpose etity, variable interest Variable Interest Entities
What is a Business and Why is it Important Total Running Time: 04:44 What is a Business and Why is it Important
Why Budget Total Running Time: 08:10 Budget, Future Costs, resources, Revenue, Rolling Budget Why Budget