Faculty: Sheri Risler Tags: departure from promulgated principleemphasis of matterGenerally Accepted Accounting Principles (GAAP)internal control over financial reportingnon-publicreports involving other auditorsSarbanes-Oxley Actstandard unqualified audit reportsubstantial doubtUS public company
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