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Marco J. Malandra

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Accounting Cycle 10 Column Worksheet

Total Running Time: 28:22

adjusting entries, balance sheet, income statement, trial balance

Accounting Cycle 10 Column Worksheet

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

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

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

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

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

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

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

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

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 Method

Total Running Time: 47:08

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

Dollar Value LIFO Method

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 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

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 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

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

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

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

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 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

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-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

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

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

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

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

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

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

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

About Marco J. Malandra

Department:	Accounting
Office:	Alter Hall 0A459
Phone:	215.204.8124
Email:	marco.malandra@temple.edu

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Marco J. Malandra's Videos

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