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 Cash and Bank Reconciliation Total Running Time: 16:14 Balance Sheet (BS), cash receipts, disbursements, internal control, restrictions on cash Accounting for Cash and Bank Reconciliation
Accounting for Inventory Additional Issues Total Running Time: 20:11 determining market value, inventory errors, inventory method, Last In First Out (LIFO), LCM, lower of cost or market 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 (COGS), 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, Cost of Goods Sold (COGS), cost of inventory, First In First Out (FIFO), Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), specific identification, Weighted Average (WAVG) Accounting for Inventory II
Accounting for Inventory III Total Running Time: 18:20 Cost of Goods Sold (COGS), cost of inventory, Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), Last In First Out (LIFO) Accounting for Inventory III
Accounting for Inventory IV Total Running Time: 20:11 change in inventory, cost of inventory, Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), inventory errors, LMC, lower of cost or market, value Accounting for Inventory IV
Accounting for Inventory LIFO Total Running Time: 18:20 Cost of Goods Sold (COGS), cost of inventory, Last In First Out (LIFO) 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 First In First Out (FIFO), inventory cost flow assumptions, Last In First Out (LIFO), specific identification, Weighted Average (WAVG) Accounting for Inventory – FIFO WAVG
Accounting for Inventory – The Basics Total Running Time: 17:23 Cost of Goods Sold (COGS), cost of inventory, expenditures, periodic inventory, perpetual inventory, physical quantities of goods, quantities of goods Accounting for Inventory – The Basics
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 (BS), composite rate, estimating bad debts, factoring arrangements, income statement approach, noninterest bearing, secured borrowing, short term notes receivable Accounting for Receivables and Bad Debt
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: 28:31 capitalized interest, cost of inventory, dispositions, exchanges, Generally Accepted Accounting Principles (GAAP), intangible asset, International Financial Reporting Standards (IFRS), nonmonetary, 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 Receivables and Bad Debt Total Running Time: 31:26 accounting treatment, Accounts Receivable (AR), financing arrangements, secured borrowing, short term notes, use of receivables Accounting Receivables and Bad Debt
Activity Based Costing to Allocate Indirect Costs Total Running Time: 10:08 Activity Based Costing (ABC), Allocating, Cost drivers, Indirect Costs Activity Based Costing to Allocate Indirect Costs
Activity Based Management Total Running Time: 14:51 Activity Based Costing (ABC), Cutting Cost, pricing, Product Mix Activity Based Management
Activity-Based Costing I Total Running Time: 13:15 Activity Based Costing (ABC), allocation methods, externally reported product costs, two stage product costing system Activity-Based Costing I
Activity-Based Costing II Total Running Time: 21:25 Activity Based Costing (ABC), 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: 25:02 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 Disadvantages, Standard Costs, Standard Variances Advantages and Disadvantages of Using Standard Costs and Variances
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
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
Breakeven Analysis and Target Profits Total Running Time: 08:38 Break Even, CVP Analysis, Target Profit Breakeven Analysis and Target Profits
Breakeven and Target Profit Volumes Total Running Time: 04:41 Break Even, multiproduct companies, target profit volume Breakeven and Target Profit Volumes
Budgets for Service Companies and Merchandisers Total Running Time: 07:15 Cost of Goods Sold (COGS), Merchandising Company, Operating Budget, Sales Budget, Service Company Budgets for Service Companies and Merchandisers
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 Unit Performance Measurement Total Running Time: 24:22 business units, divisional accounting, Economic Value Added (EVA), evaluating performance, historical costs, performance measurement, Residual Income (RI), Return on Investment (ROI), value based accounting Business Unit Performance Measurement
Calculate ROI Sales Margin and Capital Turnover Total Running Time: 07:04 Capital Turnover, CEO, investment, Return on Investment (ROI), Sales Margin Calculate ROI Sales Margin and Capital Turnover
Calculating the Contribution Margin Total Running Time: 09:21 contribution margin, CVP Analysis Calculating the Contribution Margin
Capital Investment Decisions Total Running Time: 05:05 Payback Method, Payback Period (PBP), Rate of Return Capital Investment Decisions
Capital Investments and the Capital Budgeting Process Total Running Time: 05:52 Accrual Basis, capital budgeting, Capital Investments, Cash Basis, Payback Period (PBP) 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 (IRR), Net Present Value (NPV), time value of money Cash Flow Models and Capital Investment Decisions
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
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 (GAAP), International Financial Reporting Standards (IFRS), property dividends, Retained Earnings, retired shares, share buybacks, stock dividends, stock splits, treasury stock Components of Shareholders Equity II
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
Corporate Formations and Operations Total Running Time: 01:00:17 Alternative Minimum Tax (AMT), book tax adjustments, charitable contributions, Corporate Taxable Income, 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
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 Behavior, 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
Costing a Job Total Running Time: 03:23 Custom Orders, financial statement, Job Costs, pricing decisions Costing a Job
Current Liabilities and Contigencies I Total Running Time: 22:55 advance collection, issuance, long term liability, noncurrent obligation, notes, payment, recorded Current Liabilities and Contigencies I
Current Liabilities and Contingencies II Total Running Time: 15:20 assessment, Financial Accounting Standards Board (FASB), Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), statement no. 5, unasserted claim Current Liabilities and Contingencies 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
Decentralization and Responsibility Centers Total Running Time: 08:01 Cost Center, decentralization, responsibility centers, Revenue Centers Decentralization and Responsibility Centers
Determining and Allocating Overhead Total Running Time: 05:21 Allocating, Cost Flow, Manufacturing Overhead, MOH Determining and Allocating Overhead
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
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 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
Dollar Value LIFO Total Running Time: 11:38 Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), Last In First Out (LIFO) Dollar Value LIFO
Entities Overview Total Running Time: 20:06 entity legal classifications, legal and nontax characteristics Entities Overview
FASB’s Conceptual Framework Total Running Time: 31:08 assumptions of accounting, constraints of accounting, Financial Accounting Standards Board (FASB), financial reporting, principles of accounting, qualitative characteristics FASB’s Conceptual Framework
Financial Accouting vs Managerial Accounting Total Running Time: 05:32 financial accounting, issues, Managerial Accounting Financial Accouting vs Managerial Accounting
Financial Statements Total Running Time: 08:15 Balance Sheet (BS), income statement, statement of cash flows (SCF), 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
Forming and Operating Partnerships Total Running Time: 44:55 accounting period, acquisition of partnership interests, Flow-through Entity, 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
Fundamentals of Cost Management Total Running Time: 25:33 Activity Based Costing (ABC), capacity costs, cost management, customer costs, firm cost, hierarchy of costs, profitability, quality control, 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, unethical Fundamentals of Management Control Systems
Fundamentals of Product and Service Costing I Total Running Time: 19:16 cost allocation, cost management, 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
Generic Business Strategies Total Running Time: 09:55 Business Strategy, cost leadership, Product Differentiation Generic Business Strategies
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
High Low Method Total Running Time: 07:13 Cost Behavior, Cost Equation, Fixed Costs, high-low method High Low Method
Implementing the Strategy Total Running Time: 06:47 Balanced Scorecard (BSC), Implementation, Non Financial Measures, strategy Implementing the Strategy
Individual For AGI Deduction Pt2 Total Running Time: 18:25 Adjusted Gross Income (AGI), home office, Individual retirement account, IRA, loss limitation, rental use of home Individual For AGI Deduction Pt2
Individual For AGI Deductions Pt1 Total Running Time: 28:00 Adjusted Gross Income (AGI), at-risk limitation, deduction, home office, loss limitation, rental use of home Individual For AGI Deductions Pt1
Individual From AGI Deductions Total Running Time: 18:12 deduction, dependency, exemption, income, individual, 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 Tax 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 (AMT), 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 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
Intangible Assets & Natural Resources Depletion and Amortization Total Running Time: 12:02 amortization, cost allocation, depletion method Intangible Assets & Natural Resources Depletion and Amortization
Intro to Financial Accounting – Accounting Chapter 1 – Part 1 Total Running Time: 07:20 Intro to Financial Accounting – Accounting Chapter 1 – Part 1
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 Financial Accounting Total Running Time: 19:13 accounting standards, accrual, Generally Accepted Accounting Principles (GAAP) Introduction to Financial 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 calculate, decision, federal, forecasting, investment, local, personal, political, state, system, tax rate structure Introduction to Tax
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
Job Costing Total Running Time: 24:13 cost method, job cost system, predetermined rates, service organizations Job Costing
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 Journal Entries Total Running Time: 05:28 Allocating, income statement, Job Costing System, Journal Entry Job Costing Journal Entries
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
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
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
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
Nonfinancial and Multiple Measures of Performance I Total Running Time: 18:41 Balanced Scorecard (BSC), measure, measures, multiple, 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 (BSC), effective, employee involvement, improved, measure, measurement system, measures, nonfinancial, opposing responsibilities, performance Nonfinancial and Multiple Measures of Performance II
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
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, production cost report, Weighted Average (WAVG) Process Costing I
Process Costing II Total Running Time: 17:34 First In First Out (FIFO), job costing, operation costing, process costing, weighte average costing Process Costing II
Property Acquisition and Cost Recovery Total Running Time: 27:48 adjusted basis, amortization, depletion methods, intangible assets, Modified Accelerated Cost Recovery System (MACRS), natural resources, personal property, real property Property Acquisition and Cost Recovery
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 Plant and Equipment Depreciation and Impairment Total Running Time: 35:36 accelerated methods, amortization of intangible assets, cost allocation, 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 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: 24:09 Generally Accepted Accounting Principles (GAAP), impairment, intangible asset, International Financial Reporting Standards (IFRS), Residual Value (RV), service life, value Property, Plant, & Equipment Depreciation and Impairment II
Ratio Analysis – Management Effectiveness Total Running Time: 04:53 Ratio Analysis – Management Effectiveness
Regulatory and Buisiness Trend Implications Total Running Time: 11:53 International Financial Reporting Standards (IFRS), 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 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 Pt1 Total Running Time: 15:24 agent, consignment, cost recovery, installment sales, principle, revenue recognition, right of return Revenue Recognition Pt1
Revenue Recognition Pt2 Total Running Time: 26:37 completed contract, Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), long term contract, percentage of completion, profitability, ratio Revenue Recognition Pt2
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
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 (CAPX), Cash Collections, 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
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
Strategy Total Running Time: 04:59 Competitors, Core Competencies, strategy, value proposition Strategy
Sustainability of Strategy Total Running Time: 03:46 strategy, Sustainable Strategy, Unique Resources Sustainability of Strategy
Tax Computing The IRS and Tax Authorities Total Running Time: 39:48 assessment, audit, filing, Internal Revenue Service, law, legislative, penalties, return, statute of limitation, taxpayer Tax Computing The IRS and Tax Authorities
Tax Planning Strategies and Related Limitations Total Running Time: 36:27 avoidance, evasion, income shifting, judicial doctrine, present value Tax Planning Strategies and Related Limitations
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 (BSC), Customer, Financial, Internal Business, strategy The Balanced Scorecard
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 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 (NPV), Payback Period (PBP), Rate of Return The Four Capital Budgeting Methods
The Income Statement I Total Running Time: 26:32 comprehensive income, continuing operations, Earnings Per Share (EPS), earnings quality, management practices, net income The Income Statement I
The Income Statement II Total Running Time: 13:38 accounting principle, changes in estimates, correction of error, discontinued operations, extraordinary items, measurement requirements, reporting requirements The Income Statement II
The Least You Need to Know Total Running Time: 35:07 accrual, Asset, Balance Sheet (BS), Cash Basis, Conservatism, Debits and Credits, Dividends, Expanded Accounting Equation, expense, Gain, Generally Accepted Accounting Principles (GAAP), Historical Cost, income statement, International Financial Reporting Standards (IFRS), Liability, Loss, net income, Retained Earnings, Revenue, statement of cash flows (SCF), 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 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 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, 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
Why Budget Total Running Time: 08:10 Budget, Future Costs, resources, Revenue, Rolling Budget Why Budget