Marco J. Malandra's Videos Home Faculty Marco J. Malandra Refine Videos Accounting Cycle 10 Column Worksheet Auditor Reports Current Reporting Issues and FS Analysis Basic vs. Diluted Earnings Per Share Book-Tax Accounts Formulas and Temporary vs. Permanent Differences Change in Principle vs Estimate vs Entity and Correction of Error Comprehensive SCFs Example – Direct vs. Indirect Operating Section Comprehensive SCFs Example – Investing and Financing Sections Course Introduction and Stockholders Equity Basics Debt Securities Amortized Cost and Fair Value Methods Diluted Earnings Per Share – Comprehensive Example Dilutive Securities and Convertible Bonds and Preferred Stock Entries Dividends – Cash Property Stock and Splits Dollar Value LIFO Method Entries for Change in Accounting Principle vs. Estimate Entries – Stock Issuance and Repurchase