The Least You Need to Know

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, internal control

Accounting for Cash and Bank Reconciliation

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

cost of inventory, Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), inventory errors, lower of cost or market, value

Accounting for Inventory IV

Accounting for Receivables and Bad Debt

Total Running Time: 31:43

Balance Sheet (BS), secured borrowing

Accounting for Receivables and Bad Debt

Accounting for Stock Options

Total Running Time: 10:53

compinsation, Generally Accepted Accounting Principles (GAAP), journal entries, stock options

Accounting for Stock Options

Accounting for the Acquisition of Property, Plant, & Equipment II

Total Running Time: 28:31

cost of inventory, dispositions, exchanges, Generally Accepted Accounting Principles (GAAP), intangible asset, International Financial Reporting Standards (IFRS)

Accounting for the Acquisition of Property, Plant, & Equipment II

Air Carrier Liability

Total Running Time: 10:10

cargo, injury, Loss

Air Carrier Liability

Allocation of Common Costs and Shared Revenues

Total Running Time: 10:32

Revenue

Allocation of Common Costs and Shared Revenues

Applications of Linear Functions

Total Running Time: 21:56

average cost, cost, market equilibrium, profit, Revenue, supply and demand

Applications of Linear Functions

Assessing Supplier Financial Health

Total Running Time: 16:12

Balance Sheet (BS), Financial Ratios, income statement

Assessing Supplier Financial Health

Audit Reports Part 1

Total Running Time: 31:05

Generally Accepted Accounting Principles (GAAP), internal control over financial reporting, Sarbanes-Oxley Act

Audit Reports Part 1

Balance Sheet

Total Running Time: 19:18

Balance Sheet (BS), financial statements, market value

Balance Sheet

Balance Sheet

Total Running Time: 17:01

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

Balance Sheet

Business Income Deductions and Accounting Methods

Total Running Time: 31:09

accounting period, expense, income, law, requirement, tax

Business Income Deductions and Accounting Methods

Capital Investments and the Capital Budgeting Process

Total Running Time: 05:52

capital budgeting, Capital Investments, Cash Basis, Payback Period (PBP)

Capital Investments and the Capital Budgeting Process

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, 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

Choice of Business Entity

Total Running Time: 25:34

IRC, Liability, Partnerships, Pass-Through Entity

Choice of Business Entity

Commercial Bank BS

Total Running Time: 05:45

Balance Sheet (BS), commercial bank

Commercial Bank BS

Commercial Banks CAMELS

Total Running Time: 05:07

income statement

Commercial Banks CAMELS

Components of Shareholders Equity II

Total Running Time: 34:37

cash dividends, Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), Retained Earnings, stock dividends, treasury stock

Components of Shareholders Equity II

Corporate Nonliquidation and Liquidating Distributions

Total Running Time: 36:27

Dividends, property distributions, shareholder, stock dividends

Corporate Nonliquidation and Liquidating Distributions

Corporate Valuation Overview

Total Running Time: 08:37

Balance Sheet (BS), Discounted Cash Flow (DCF), financial statement, Free Cash Flow (FCF)

Corporate Valuation Overview

Course Introduction and Stockholders Equity Basics

Total Running Time: 17:02

Balance Sheet (BS), chart of 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)

Current Liabilities and Contingencies II

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

Employment Law

Total Running Time: 29:35

benefits, Liability, minimum wage, workers compensation

Employment Law

Entries for Change in Accounting Principle vs. Estimate

Total Running Time: 24:46

completed contract, financial statement, First In First Out (FIFO), Generally Accepted Accounting Principles (GAAP), Last In First Out (LIFO)

Entries for Change in Accounting Principle vs. Estimate

Fair Value Accounting

Total Running Time: 13:28

fair value option, Generally Accepted Accounting Principles (GAAP)

Fair Value Accounting

Finance Companies

Total Running Time: 03:25

Asset, credit union, liabilities

Finance Companies

Financial Accounting Fundamentals Part 1

Total Running Time: 37:09

adjusting entries, Generally Accepted Accounting Principles (GAAP), journal entries

Financial Accounting Fundamentals Part 1

Financial Statements

Total Running Time: 35:13

Balance Sheet (BS), cash flow, Generally Accepted Accounting Principles (GAAP), market value, Matching Principle

Financial Statements

Financial Statements

Total Running Time: 08:15

Balance Sheet (BS), income statement, statement of cash flows (SCF)

Financial Statements

Financial Statements

Total Running Time: 21:12

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

Financial Statements

Financial Statements for Service Companies

Total Running Time: 01:00

costs, financial statement, income statement, Service Company

Financial Statements for Service Companies

Financing: Debt vs Equity

Total Running Time: 07:39

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

Financing: Debt vs Equity

Hazard Risks: Liability

Total Running Time: 06:14

Liability, long tail, product

Hazard Risks: Liability

Identify Exposures

Total Running Time: 22:09

business interruption, Enterprise Risk Management (ERM), intellectual property, Key Risk Indicators, Liability, supply chain disruption, top risks

Identify Exposures

Income Statement

Total Running Time: 13:42

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

Income Statement

Introduction to Accounting Part 2

Total Running Time: 20:07

accrual accounting, Credit, 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

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

Introduction to Accounting Part 3

Introduction to Financial Accounting

Total Running Time: 19:13

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

Introduction to Financial Statements

Introduction to Risk

Total Running Time: 04:08

Loss, probability, Pure risk

Introduction to Risk

Inventory V: Reorder Point, Safety Stock, Inventory Measures

Total Running Time: 25:24

Asset, cost, demand, management, model, probability, supply-chain, turnover

Inventory V: Reorder Point, Safety Stock, Inventory Measures

Investment Income

Total Running Time: 21:17

Dividends, Tax Treatment

Investment Income

Job Costing Journal Entries

Total Running Time: 05:28

Allocating, income statement

Job Costing Journal Entries

Lease Accounting 7: Lessee Operating Lease – Subsequent Measurement

Total Running Time: 09:42

Balance Sheet (BS), book value, Operating Leases, T-Account

Lease Accounting 7: Lessee Operating Lease – Subsequent Measurement

Lessee’s Lease Amortization Schedule Entries and FS Effects

Total Running Time: 21:53

Bargain Purchase Option (BPO), Capital Leases, financial statements, net income, Operating Leases

Lessee’s Lease Amortization Schedule Entries and FS Effects

Liability

Total Running Time: 13:13

damages, Liability, Negligence

Liability

Liability Loss Exposures

Total Running Time: 17:07

bodily injury, damages, Liability, Negligence, property damage

Liability Loss Exposures

Liability of Ocean Transportation Intermediaries

Total Running Time: 06:28

cargo, Loss, shipping

Liability of Ocean Transportation Intermediaries

Margin of Safety Operating Leverage and Cost Structure

Total Running Time: 10:30

income statement, Margin of Safety

Margin of Safety Operating Leverage and Cost Structure

Marginal Functions

Total Running Time: 08:00

marginal cost, Revenue

Marginal Functions

Marjor GAAP/IFRS Differences

Total Running Time: 07:00

Generally Accepted Accounting Principles (GAAP), income taxes, International Financial Reporting Standards (IFRS), property

Marjor GAAP/IFRS Differences

Max and Min Business Applications

Total Running Time: 10:16

cost, Revenue

Max and Min Business Applications

Non-Monetary Asset Exchanges

Total Running Time: 35:04

commercial substance, Conservatism

Non-Monetary Asset Exchanges

Polynomials

Total Running Time: 17:14

cost, profit, Revenue

Polynomials

Pro Forma Financial Statement Modeling

Total Running Time: 14:41

Balance Sheet (BS), financial statements, forecasting, pro forma

Pro Forma Financial Statement Modeling

Property, Plant, & Equipment Depreciation and Impairment II

Total Running Time: 24:09

Generally Accepted Accounting Principles (GAAP), intangible asset, International Financial Reporting Standards (IFRS), Residual Value (RV), 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), statement of cash flows (SCF)

Purpose and Format of the Statement of Cash Flows – SCFs

Real Estate Ownership Interests Corporations

Total Running Time: 09:23

Corporate Formation, Corporation, investment, Liability, Real Estate Ownership Interests

Real Estate Ownership Interests Corporations

Regulatory and Buisiness Trend Implications

Total Running Time: 11:53

International Financial Reporting Standards (IFRS), regulatory environment

Regulatory and Buisiness Trend Implications

Revenue and Expense Recognition

Total Running Time: 06:35

Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS)

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

Review of Lease Accounting

Total Running Time: 22:38

Asset, Capital Leases, Liability, Operating Leases

Review of Lease Accounting

Sell or Process Further

Total Running Time: 05:53

processing, product, Revenue

Sell or Process Further

Special Order

Total Running Time: 06:05

contribution margin, Revenue

Special Order

Status of IFRS acceptance and the SEC

Total Running Time: 06:17

Financial Accounting Standards Board (FASB), Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), Securities and Exchange Commission (SEC)

Status of IFRS acceptance and the SEC

Stockholders Equity – Retained Earnings

Total Running Time: 07:07

Dividends

Stockholders Equity – Retained Earnings

Stockholder’s Equity – Paid in Capital

Total Running Time: 13:55

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

Stockholder’s Equity – Paid in Capital

Strategy, Balanced Scorecard, Strategic Profitability Analysis Evaluate Strategy through Change in income

Total Running Time: 09:28

fixed cost, Revenue, variable cost

Strategy, Balanced Scorecard, Strategic Profitability Analysis Evaluate Strategy through Change in income

Strict Liability in Tort

Total Running Time: 05:40

Liability, tort

Strict Liability in Tort

Structuring the Business

Total Running Time: 10:48

debt, Liability

Structuring the Business

Supply Chain Management Contribution

Total Running Time: 06:12

income statement, supply chain management

Supply Chain Management Contribution

Supply Chain Preformance Measurement

Total Running Time: 10:40

Balance Sheet (BS), benchmarking, income statement, inventory, Return on Assets (ROA)

Supply Chain Preformance Measurement

Taxes

Total Running Time: 17:26

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

Taxes

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

Financial Accounting Standards Board (FASB), Generally Accepted Accounting Principles (GAAP)

The FASB Codification

The Income Statement I

Total Running Time: 26:32

Earnings Per Share (EPS), net income

The Income Statement I

The Problem With Elasticity

Total Running Time: 10:27

Elasticity, price elasticity, Revenue

The Problem With Elasticity

Why Budget

Total Running Time: 08:10

Budget, resources, Revenue

Why Budget