Audit Reports Part 1

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 Stock Options

Total Running Time: 10:53

compinsation, expensing options, Generally Accepted Accounting Principles (GAAP), journal entries, stock option accounting, stock options

Accounting for Stock Options

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

Audit Evidence Part 2

Total Running Time: 25:12

audit documentation, audit file contents and organization, current files, financial statements, permanent files, Sarbanes-Oxley Act, supporting schedules, technology

Audit Evidence Part 2

Completing the Audit

Total Running Time: 38:30

advisability of disclosure, auditor concerns, client attorneys, contingent liabilities, dual dating, likelihood of occurrence, management representation letter, presentation and disclosure of audit objectives, Sarbanes-Oxley Act, subsequent events review

Completing the Audit

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

CPA Profession Part 1

Total Running Time: 23:38

AICPA, Certified Public Accounting Firms, General Corporation (GC), General Partnership (GP), Limited Liability Company (LLC), Limited Liability Partnership (LLP), organizational structure, Professional Corporation (PC), proprietorship, Public Company Accounting Oversight Board (PCAOB), Sarbanes-Oxley Act, Securities and Exchange Commission (SEC)

CPA Profession Part 1

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

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

Entries for Change in Accounting Principle vs. Estimate

Total Running Time: 24:46

completed contract, entry for estimate change, financial statement, First In First Out (FIFO), Generally Accepted Accounting Principles (GAAP), Last In First Out (LIFO), percent completion, principle change

Entries for Change in Accounting Principle vs. Estimate

Fair Value Accounting

Total Running Time: 13:28

fair value disclosures, Fair Value Hierarchy, fair value option, Generally Accepted Accounting Principles (GAAP)

Fair Value Accounting

Financial Accounting Fundamentals Part 1

Total Running Time: 37:09

adjusting entries, Closing Journal Entry (CJE), debits vs credits, general journal, general ledger, Generally Accepted Accounting Principles (GAAP), GJ and GL, JE and AJE, journal entries, real vs nominal accounts

Financial Accounting Fundamentals Part 1

Financial Statements

Total Running Time: 35:13

Balance Sheet (BS), cash flow, Generally Accepted Accounting Principles (GAAP), market value, Matching Principle

Financial Statements

Income Statement

Total Running Time: 13:42

accrual accounting, assumptions, Generally Accepted Accounting Principles (GAAP), income statement, investors, Matching Principle

Income Statement

Introduction to Accounting Part 2

Total Running Time: 20:07

accrual accounting, Cash Accounting, Credit, Debit, Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS)

Introduction to Accounting Part 2

Introduction to Financial Accounting

Total Running Time: 19:13

accounting standards, accrual, Generally Accepted Accounting Principles (GAAP)

Introduction to Financial Accounting

Marjor GAAP/IFRS Differences

Total Running Time: 07:00

equipment, Generally Accepted Accounting Principles (GAAP), impairments, income taxes, International Financial Reporting Standards (IFRS), inventories, plant, property, uncertain tax benefits

Marjor GAAP/IFRS Differences

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

Regulating Investment Intermediation

Total Running Time: 02:04

finra, investment banks, Investments, regulation, Sarbanes-Oxley Act

Regulating Investment Intermediation

Revenue and Expense Recognition

Total Running Time: 06:35

Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), recognition rules

Revenue and Expense Recognition

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

Securities Fraud Overview

Total Running Time: 06:59

Consumer Protection Act, Dodd Frank Act, Exchange Act, Public Company Accounting Oversight Board (PCAOB), Rule 10b-5, Sarbanes-Oxley Act, Section 10b, Securities Act of 1933

Securities Fraud Overview

Status of IFRS acceptance and the SEC

Total Running Time: 06:17

Financial Accounting Standards Board (FASB), Generally Accepted Accounting Principles (GAAP), IASB, International Financial Reporting Standards (IFRS), Securities and Exchange Commission (SEC), Standards board

Status of IFRS acceptance and the SEC

The Demand for Audit Pt2

Total Running Time: 20:47

attestation services, audit of financial statements, compliance audit, historical financial statements, information technology, internal control over financial reporting, operational audit, requirements of CPA

The Demand for Audit Pt2

The FASB Codification

Total Running Time: 08:47

Accounting Standards Codification (ASC), Financial Accounting Standards Board (FASB), Generally Accepted Accounting Principles (GAAP), topical structure

The FASB Codification

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