Constructive Capitialization of Leases

Accounting for Cash Flow Hedges

Total Running Time: 12:26

cash flow, Commodities, commodity cash flow hedges, hedges, journal entries, swap cash flow hedges

Accounting for Cash Flow Hedges

Accounting for Fair Value Hedges

Total Running Time: 19:56

commodity fair value hedges, journal entries, swap fair value hedges

Accounting for Fair Value Hedges

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

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

Lease Accounting 5: Lessor Lease Classification

Total Running Time: 10:23

Bargain Purchase Option (BPO), Direct Financing Lease, Group II Criteria, Implicit Rate, Operating Leases, 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 Leases, 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 (BS), book value, gl accounts, liability amotization schedule, Operating Leases, subsequent measurement, T-Account

Lease Accounting 7: Lessee Operating Lease – Subsequent Measurement

Lessee’s Lease Amortization Schedule Entries and FS Effects

Total Running Time: 21:53

Adjusting and Payment Entries, Bargain Purchase Option (BPO), Capital Leases, financial statements, Initial Entry, Lease Amortization Schedule, Lease Capitalization Amount, Lease end, net income, Operating Leases

Lessee’s Lease Amortization Schedule Entries and FS Effects

Review of Lease Accounting

Total Running Time: 22:38

Asset, Capital Leases, Liability, Operating Leases

Review of Lease Accounting

The Dance of the Debits and Credits

Total Running Time: 24:29

accounting equation format, economic events, financial position, journal entries, journal format, ledger accounts, transactions, trial balance

The Dance of the Debits and Credits

Types of Leases Lease Terms Parties and Concepts

Total Running Time: 19:06

Bargain Purchase Option (BPO), Capital Leases, capitalization limitation, economic useful life test, four lessee capitalization criteria, guaranteed residual value, investment recovery test, lessee advantages, Operating Leases, transfer of title

Types of Leases Lease Terms Parties and Concepts