Faculty: A.J. Kreimer Tags: Constructive Capitalization of leasesfootnote datajournal entriesminimum lease paymentsOperating 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