Financial Statements

Accounting Cycle 10 Column Worksheet

Total Running Time: 28:22

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

Accounting Cycle 10 Column Worksheet

Accounting for Cash and Bank Reconciliation

Total Running Time: 16:14

Balance Sheet (BS), cash receipts, disbursements, internal control, restrictions on cash

Accounting for Cash and Bank Reconciliation

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 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 Receivables and Bad Debt

Total Running Time: 31:43

aging receivables, Balance Sheet (BS), composite rate, estimating bad debts, factoring arrangements, income statement approach, noninterest bearing, secured borrowing, short term notes receivable

Accounting for Receivables and Bad Debt

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

Assessing Supplier Financial Health

Total Running Time: 16:12

Balance Sheet (BS), Financial Ratios, income statement, standard cash flow, topic 9

Assessing Supplier Financial Health

Audit Reports Part 1

Total Running Time: 31:05

departure from promulgated principle, emphasis of matter, Generally Accepted Accounting Principles (GAAP), internal control over financial reporting, non-public, reports involving other auditors, Sarbanes-Oxley Act, standard unqualified audit report, substantial doubt, US public company

Audit Reports Part 1

Balance Sheet

Total Running Time: 19:18

Balance Sheet (BS), Company Data, financial statements, market value

Balance Sheet

Balance Sheet

Total Running Time: 17:01

assets, Balance Sheet (BS), current assets, current liabilities, Fixed Assets, liabilities, liquidity, owners equity, working capital

Balance Sheet

Bond Pricing and Calculations

Total Running Time: 21:01

Asset Prices, bonds, Capital Yield, Current Yield, interest rate, Intrinsic Value, market value, maturity, Value of Bonds

Bond Pricing and Calculations

Capital Budgeting Techniques (Part 1)

Total Running Time: 08:40

cash flow, Internal Rate of Return (IRR), Net Present Value (NPV), present value

Capital Budgeting Techniques (Part 1)

Capital Budgeting: A Practical Approach

Total Running Time: 07:24

cash flow, incremental cash flows, opportunity cost, sunk cost

Capital Budgeting: A Practical Approach

Capital Budgeting: Rules and Application

Total Running Time: 22:21

cash flow, discounted payback, incremental cash flows, Internal Rate of Return (IRR), investment decision rules, Modified Internal Rate of Return (MIRR), Net Present Value (NPV), Payback Period (PBP), Profitability Index (PI)

Capital Budgeting: Rules and Application

Capital Structure Theory I

Total Running Time: 14:11

assets, equity value per share, law of one price, market value, Modigliani and Miller, value of the firm, Weighted Average Cost of Capital (WACC)

Capital Structure Theory I

Cash Flow Statement PT1

Total Running Time: 23:04

accrual accounting, Balance Sheet (BS), Big Four, cash flow statement, income statement, indirect method

Cash Flow Statement PT1

Cash Flow Statement PT2

Total Running Time: 03:16

accrual accounting, Balance Sheet (BS), Big Four, cash flow statement, income statement, indirect method, long term assets, noncurrent assets

Cash Flow Statement PT2

Cash Flow Statement PT3

Total Running Time: 02:48

accrual accounting, Balance Sheet (BS), Big Four, cash flow statement, income statement, indirect method, long term liability, owners equity

Cash Flow Statement PT3

Cash Flows – Direct Method

Total Running Time: 11:57

Balance Sheet (BS), cash flow statement, direct method, income statement, Operating Cash Flow (OCF)

Cash Flows – Direct Method

Commercial Bank BS

Total Running Time: 05:45

Balance Sheet (BS), commercial bank

Commercial Bank BS

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

Corporate Valuation Overview

Total Running Time: 08:37

Balance Sheet (BS), Corporate valuation, Discounted Cash Flow (DCF), enterprize value, financial statement, Free Cash Flow (FCF)

Corporate Valuation Overview

Cost of Capital

Total Running Time: 21:53

book value, budgeting decision, debt financing, equity financing, individual projects, market value, Weighted Average (WAVG)

Cost of Capital

Course Introduction and Stockholders Equity Basics

Total Running Time: 17:02

Balance Sheet (BS), chart of accounts, SE accounts

Course Introduction and Stockholders Equity Basics

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

Discounted Free Cash (DCF) Flows: Multiple Valuation

Total Running Time: 12:28

cash flow, Enterprise Value, Free Cash Flow (FCF), Multiple Valuation

Discounted Free Cash (DCF) Flows: Multiple Valuation

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 Management Goals and Constraints

Total Running Time: 19:44

cash flow, Corporation, partnership, Sole Proprietorship, value

Financial Management Goals and Constraints

Financial Statements

Total Running Time: 21:12

assets, Balance Sheet (BS), cash flow, income statement, net capital spending, net working capital, Operating Cash Flow (OCF)

Financial Statements

Financial Statements

Total Running Time: 08:15

Balance Sheet (BS), income statement, statement of cash flows (SCF), statement of owner's equity

Financial Statements

Financing: Debt vs Equity

Total Running Time: 07:39

cash flow, debt, Dividends, equity, loan, risk

Financing: Debt vs Equity

Income Statement

Total Running Time: 13:42

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

Income Statement

Intro to Hedge Accounting

Total Running Time: 13:51

cash flow, fair value hedges, forward contracts, future contracts, hedge, hedge accounting rules, interest rate swaps, offset risk

Intro to Hedge Accounting

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 Accounting Part 3

Total Running Time: 12:08

Accounting Concepts, Balance Sheet (BS), financial statements, statement of cash flows (SCF)

Introduction to Accounting Part 3

Introduction to Financial Accounting

Total Running Time: 19:13

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

Introduction to Financial Accounting

Introduction to Financial Statements

Total Running Time: 25:37

assets, Balance Sheet (BS), cash flow statement, income statement, liabilities, sources of information

Introduction to Financial Statements

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

Loss Forecasts & Cash Flow Analysis

Total Running Time: 11:33

cash flow, loss forecast, risk map

Loss Forecasts & Cash Flow Analysis

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

Planning and Budgeting II

Total Running Time: 16:16

budgeting, budgets, cash flow, ethical issues, ethics, financial statements, merchandising, planning, service organizations

Planning and Budgeting II

Pro Forma Financial Statement Modeling

Total Running Time: 14:41

Balance Sheet (BS), financial statements, forecasting, Income statement assumptions, pro forma, the "plug"

Pro Forma Financial Statement Modeling

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

Purpose and Format of the Statement of Cash Flows – SCFs

Total Running Time: 28:42

Balance Sheet (BS), cash activities and equivalents, disclosure of noncash activities, indirect direct method format, indirect method adjustment rules, OIF, operating activity methods, statement of cash flows (SCF), target amount, typical cash life cycle

Purpose and Format of the Statement of Cash Flows – SCFs

Relevant Cash Flows

Total Running Time: 14:37

capital budgeting, cash flow, Externalities, incremental cash flows

Relevant Cash Flows

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

RM Decision, Implementation, and Monitoring

Total Running Time: 26:43

cash flow, internal audit roles, internal controls, loss forecast, reporting, risk assurance

RM Decision, Implementation, and Monitoring

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

Stockholder’s Equity – Paid in Capital

Total Running Time: 13:55

Balance Sheet (BS), Common Stock, debt, equity, Preferred Stock, Treasury Stock Features

Stockholder’s Equity – Paid in Capital

Supply Chain Preformance Measurement

Total Running Time: 10:40

Balance Sheet (BS), benchmarking, income statement, Indexes/Indices, inventory, Return on Assets (ROA), Supply Chain Performance Measures

Supply Chain Preformance Measurement

The Banking System

Total Running Time: 16:19

Balance Sheet (BS), banking, Federal Reserve System, money supply, T-Account

The Banking System

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

The Value of Money Multiple Sums

Total Running Time: 18:57

cash flow, future value, interest rate, ordinary annuity, perpetuity, present value

The Value of Money Multiple Sums

Time Value of Money Intro

Total Running Time: 07:56

cash flow, time value of money, timeline, timing

Time Value of Money Intro

Time Value of Money Uneven Cash Flows Part 2

Total Running Time: 07:50

amortization schedule, cash flow, Growing Annuity

Time Value of Money Uneven Cash Flows Part 2

WACC Introduction

Total Running Time: 14:08

cost of capital, market value, test-tag, types of capital, WAAC, weights

WACC Introduction