Lessee’s Lease Amortization Schedule Entries and FS Effects

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