Faculty: Marco J. Malandra Tags: Adjusting and Payment EntriesBargain Purchase Option (BPO)Capital Leasesfinancial statementsInitial EntryLease Amortization ScheduleLease Capitalization AmountLease endnet incomeOperating Leases
Adjusting and Closing Journal Entries Total Running Time: 25:02 Accounting Taxation Business (ATB), closing process, financial statements, journal format Adjusting and Closing Journal Entries
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
Balance Sheet Total Running Time: 19:18 Balance Sheet (BS), Company Data, financial statements, market value Balance Sheet
Constructive Capitialization of Leases Total Running Time: 11:02 Constructive Capitalization of leases, footnote data, journal entries, minimum lease payments, Operating Leases Constructive Capitialization of Leases
Cost Concepts and Behavior I Total Running Time: 37:57 basic concept of cost, concept of cost, cost allocation, financial statements, labor, material, overhead costs, production process Cost Concepts and Behavior I
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
Lease Accounting 1: Basic Concepts Total Running Time: 15:06 annuity due, Bargain Purchase Option (BPO), Bright Lines, Capitalize, Economic Substance, fair value, lessee, Lessor Lease Accounting 1: Basic Concepts
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
Lease Accounting 9: Lessee Finance Lease Total Running Time: 08:25 Bargain Purchase Option (BPO), finance lease, Initial Direct Cost, lcd, lease commencement date, lease incentive, right-of-use Lease Accounting 9: Lessee Finance Lease
Long Term Liabilities Part 2 Total Running Time: 11:25 Capital Leases, Deferred Taxes, Pension Obligations Long Term Liabilities Part 2
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
Review of Lease Accounting Total Running Time: 22:38 Asset, Capital Leases, Liability, Operating Leases Review of Lease Accounting
Taxes Total Running Time: 17:26 Cost of Goods Sold (COGS), depreciation, income statement, net income, Revenue, sales Taxes
The Income Statement I Total Running Time: 26:32 comprehensive income, continuing operations, Earnings Per Share (EPS), earnings quality, management practices, net income The Income Statement I
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
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
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