Marco J. Malandra's Videos

Accounting Cycle 10 Column Worksheet

Total Running Time: 28:22

adjusting entries, Balance Sheet (BS), income statement, trial balance

Accounting Cycle 10 Column Worksheet

Auditor Reports Current Reporting Issues and FS Analysis

Total Running Time: 25:24

internal controls

Auditor Reports Current Reporting Issues and FS Analysis

Basic vs. Diluted Earnings Per Share

Total Running Time: 27:36

Diluted EPS, Earnings Per Share (EPS), stock options

Basic vs. Diluted Earnings Per Share

Book-Tax Accounts Formulas and Temporary vs. Permanent Differences

Total Running Time: 24:31

Tax AJE Formulas

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, prior period adjustment, 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

depreciation expense

Comprehensive SCFs Example – Direct vs. Indirect Operating Section

Comprehensive SCFs Example – Investing and Financing Sections

Total Running Time: 20:17

Comprehensive SCFs Example – Investing and Financing Sections

Course Introduction and Stockholders Equity Basics

Total Running Time: 17:02

Balance Sheet (BS), chart of accounts

Course Introduction and Stockholders Equity Basics

Debt Securities Amortized Cost and Fair Value Methods

Total Running Time: 19:50

five investment categories, FV entry

Debt Securities Amortized Cost and Fair Value Methods

Diluted Earnings Per Share – Comprehensive Example

Total Running Time: 22:08

Diluted EPS

Diluted Earnings Per Share – Comprehensive Example

Dilutive Securities and Convertible Bonds and Preferred Stock Entries

Total Running Time: 17:33

Dilutive Securities and Convertible Bonds and Preferred Stock Entries

Dividends – Cash Property Stock and Splits

Total Running Time: 15:29

Dividends – Cash Property Stock and Splits

Dollar Value LIFO Method

Total Running Time: 47:08

Dollar Value LIFO Method

Entries for Change in Accounting Principle vs. Estimate

Total Running Time: 24:46

completed contract, financial statement, First In First Out (FIFO), Generally Accepted Accounting Principles (GAAP), Last In First Out (LIFO)

Entries for Change in Accounting Principle vs. Estimate

Entries – Stock Issuance and Repurchase

Total Running Time: 18:33

treasury stock

Entries – Stock Issuance and Repurchase

Equity Securities Fair Value vs. Equity Methods

Total Running Time: 26:25

five investment categories, FV entry, net loss

Equity Securities Fair Value vs. Equity Methods

Features of Corporations and Common vs Preferred Stock

Total Running Time: 14:49

debt financing, equity financing

Features of Corporations and Common vs Preferred Stock

Financial Accounting Fundamentals Part 1

Total Running Time: 37:09

adjusting entries, Generally Accepted Accounting Principles (GAAP), journal entries

Financial Accounting Fundamentals Part 1

Financial Acct Fundamentals Part2

Total Running Time: 32:05

chart of accounts

Financial Acct Fundamentals Part2

Full Disclosure Principle – Notes to the FS and Disclosure Issues

Total Running Time: 14:39

related-parties

Full Disclosure Principle – Notes to the FS and Disclosure Issues

Gross Profit in Installment Sale vs. Cost Recovery Methods

Total Running Time: 19:00

cost recovery, installment sales method

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

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 (BPO), fair value, lessee

Lease Accounting 1: Basic Concepts

Lease Accounting 2: Identifying Lease Contract & Separating Components

Total Running Time: 05:39

Lease Component, Lease Contract, Non-lease 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

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), Implicit Rate, Operating Leases, Residual Value Guarantee (RVG)

Lease Accounting 5: Lessor Lease Classification

Lease Accounting 6: Lessee Operating Lease – Initial Measurement

Total Running Time: 10:41

Implicit Rate, Initial Direct Cost, lcd, lease commencement date, lease incentive, Operating Leases, right-of-use

Lease Accounting 6: Lessee Operating Lease – Initial Measurement

Lease Accounting 7: Lessee Operating Lease – Subsequent Measurement

Total Running Time: 09:42

Balance Sheet (BS), book value, Operating Leases, 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, Residual Value Guarantee (RVG)

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), 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

Bargain Purchase Option (BPO), Capital Leases, financial statements, net income, Operating Leases

Lessee’s Lease Amortization Schedule Entries and FS Effects

Lessor Lease Types Entries and Other Lease Issues

Total Running Time: 32:27

Lessor Lease Types Entries and Other Lease Issues

Long-Term Methods – Percent of Completion and Completed Contract

Total Running Time: 33:52

Long-Term Methods – Percent of Completion and Completed Contract

Multi-Step IS Intraperiod Tax Allocation

Total Running Time: 36:28

discontinued operations, noncontrolling interest

Multi-Step IS Intraperiod Tax Allocation

Net Operating Loss Rule Election Entries and MACRS

Total Running Time: 28:08

Modified Accelerated Cost Recovery System (MACRS)

Net Operating Loss Rule Election Entries and MACRS

Non-Monetary Asset Exchanges

Total Running Time: 35:04

commercial substance, Conservatism

Non-Monetary Asset Exchanges

Pension Worksheet Preparation Entries and Prior Service Costs

Total Running Time: 22:57

PSC amortization, smoothing

Pension Worksheet Preparation Entries and Prior Service Costs

Purpose and Format of the Statement of Cash Flows – SCFs

Total Running Time: 28:42

Balance Sheet (BS), statement of cash flows (SCF)

Purpose and Format of the Statement of Cash Flows – SCFs

Revenue Recognition Principle Concepts and Analysis

Total Running Time: 22:57

alternatives, consignment, principal agent relationship

Revenue Recognition Principle Concepts and Analysis

Stock Warrants and Executive Stock Options

Total Running Time: 19:39

restricted stock

Stock Warrants and Executive Stock Options

Stockholder Equity – Financial Statement Presentation & Ratios

Total Running Time: 15:46

Stockholder Equity – Financial Statement Presentation & Ratios

Tax Adjusting Entries Tax Rate Schedule

Total Running Time: 29:13

marginal tax rate, Tax AJE Formulas

Tax Adjusting Entries Tax Rate Schedule

Types of Errors and Entries – Counter vs. Non Counter Balancing

Total Running Time: 27:09

correction of error, prior period adjustment, retrospective treatment

Types of Errors and Entries – Counter vs. Non Counter Balancing

Types of Investments Influence and Methods of Accounting

Total Running Time: 23:23

equity method, fair value option

Types of Investments Influence and Methods of Accounting

Types of Leases Lease Terms Parties and Concepts

Total Running Time: 19:06

Bargain Purchase Option (BPO), Capital Leases, Operating 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

defined benefit, defined contribution, PSC amortization

Types of Pensions Pension Expense Components Accounts and Entries

Unexpected Return Actuarial and Corridor Changes and Post Retirement

Total Running Time: 24:54

Unexpected Return Actuarial and Corridor Changes and Post Retirement