CHRISTIAN E. WURST Jr.'s Videos

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 Receivables Part 1

Total Running Time: 16:49

Accounting for Receivables Part 1

Accounting for Receivables Part 2

Total Running Time: 06:01

Accounting for Receivables Part 2

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 and Internal Controls Part 1

Total Running Time: 20:23

Cash and Internal Controls Part 1

Cash and Internal Controls Part 2

Total Running Time: 06:21

Cash and Internal Controls Part 2

Cash and Internal Controls Part 3

Total Running Time: 12:12

Cash and Internal Controls Part 3

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 1

Total Running Time: 10:24

Current Liabilities Part 1

Current Liabilities Part 2 – Payroll

Total Running Time: 11:56

Current Liabilities Part 2 – Payroll

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

Dividends and Stock Splits

Total Running Time: 07:49

Dividends and Stock Splits

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

Dollar Value LIFO

Total Running Time: 11:33

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 Statement Analysis Part 1

Total Running Time: 07:13

Financial Statement Analysis Part 1

Financial Statement Analysis Part 2

Total Running Time: 12:37

Financial Statement Analysis Part 2

Financial Statement Analysis Part 3

Total Running Time: 12:05

Financial Statement Analysis Part 3

Financial Statement Analysis Part 4

Total Running Time: 10:16

Financial Statement Analysis Part 4

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

Horizontal and Vertical Analysis

Total Running Time: 16:10

Horizontal and Vertical Analysis

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 1

Total Running Time: 10:36

Long-Term Liabilities Part 1

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

Make or Buy

Total Running Time: 03:08

costs, Outsourcing, product

Make or Buy

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

Preferred and Common Stock

Total Running Time: 12:59

Preferred and Common Stock

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 – Liquidity

Total Running Time: 12:23

Ratio Analysis – Liquidity

Ratio Analysis – Management Effectiveness

Total Running Time: 04:53

Ratio Analysis – Management Effectiveness

Ratio Analysis – Solvency

Total Running Time: 07:16

Ratio Analysis – Solvency

Ratio Analysis For Investors

Total Running Time: 06:42

Ratio Analysis For Investors

Receivables and Sales Part 1

Total Running Time: 07:54

Receivables and Sales Part 1

Receivables and Sales Part 2

Total Running Time: 15:14

Receivables and Sales Part 2

Receivables and Sales Part 3

Total Running Time: 10:54

Receivables and Sales Part 3

Receivables and Sales Part 4

Total Running Time: 02:41

Receivables and Sales Part 4

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

Special Order

Total Running Time: 06:05

contribution margin, Revenue, Special Order

Special Order

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

Stockholders Equity – The Basics

Total Running Time: 09:19

Stockholders Equity – The Basics

Stockholders Equity – Treasury Stock

Total Running Time: 09:01

Stockholders Equity – Treasury Stock

Straight Line Depreciation

Total Running Time: 04:38

Straight Line Depreciation

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

Treasury Stock

Total Running Time: 04:51

Treasury Stock

Types of Business Organizations

Total Running Time: 08:28

Types of Business Organizations

Value Chain

Total Running Time: 03:43

design, research and development, Value Chain

Value Chain

Variable Costing

Total Running Time: 08:29

Variable Costing

Why Budget

Total Running Time: 08:10

Budget, Future Costs, resources, Revenue, Rolling Budget

Why Budget