The Income Statement I

Basic vs. Diluted Earnings Per Share

Total Running Time: 27:36

Basic EPS, contingent shares, convertible bonds, Diluted EPS, Earnings Per Share (EPS), per share effect, stock dividends and splits, stock options

Basic vs. Diluted Earnings Per Share

Capital Structure Theory I

Total Running Time: 11:36

Capital Structure, Earnings Per Share (EPS), EBIT break-even, EBIT break-even analysis, Financial Leverage, Leverage, ROE and leverage, the effects of leverage

Capital Structure Theory I

Earnings and Market Multiples

Total Running Time: 02:04

Earnings Per Share (EPS), Earnings yield, Underlying earnings

Earnings and Market Multiples

Financial Ratio Analysis: Market Value Measures

Total Running Time: 07:07

Earnings Per Share (EPS), Market to Book Ratio, Market Value Measures, Price to Earnings Ratio (PE)

Financial Ratio Analysis: Market Value Measures

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

Taxes

Total Running Time: 17:26

Cost of Goods Sold (COGS), depreciation, income statement, net income, Revenue, sales

Taxes

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