Faculty: CHRISTIAN E. WURST Jr. Tags: accrualAssetbalance sheetCash BasisConservatismDebits and CreditsDividendsExpanded Accounting EquationexpensegaapGainHistorical CostIFRSincome statementLiabilityLossnet incomeRetained EarningsRevenuestatement of cash flowsStockholders Equity
Accounting Cycle 10 Column Worksheet Total Running Time: 28:22 adjusting entries, balance sheet, income statement, trial balance Accounting Cycle 10 Column Worksheet
Accounting for Cash and Bank Reconciliation Total Running Time: 16:14 balance sheet, cash receipts, dispursements, internal control, restrictions on cash Accounting for Cash and Bank Reconciliation
Accounting for Inventory II Total Running Time: 17:31 average cost, COGS, cost of ending inventory, cost of goods sold, cost of inventory, FIFO, first in first out, gaap, generally accepted accounting principles, IFRS, international financial reporting standards, specific identification, WAVG, weighted average Accounting for Inventory II
Accounting for Inventory III Total Running Time: 18:20 COGS, cost of goods sold, cost of inventory, gaap, genearlly accepted accounting principles, IFRS, international financial reporting standards, last in first out, LIFO, LIFO liquidations, periodic LIFO, perpetual LIFO, supplemental LIFO Accounting for Inventory III
Accounting for Inventory IV Total Running Time: 20:11 change in inventory, cost of inventory, gaap, genearlly accepted accounting principles, IFRS, international financial reporting standards, inventory errors, LMC, lower of cost or market, value Accounting for Inventory IV
Accounting for Stock Options Total Running Time: 10:53 compinsation, expensing options, gaap, journal entries, stock option accounting, stock options Accounting for Stock Options
Accounting for the Acquisition of Property, Plant, & Equipment II Total Running Time: 28:47 capitalized interest, cost of inventory, develop, dispositions, exchanges, gaap, genearlly accepted accounting principles, IFRS, intangible asset, international financial reporting standards, nonmonetary, purchase, self constructed asset Accounting for the Acquisition of Property, Plant, & Equipment II
Air Carrier Liability Total Running Time: 10:10 cargo, damange, injury, Loss, Montreal Convention, passenger, Warsaw Convention Air Carrier Liability
Allocation of Common Costs and Shared Revenues Total Running Time: 10:32 Bundled Products, Common Cost, Revenue, Shared Revenues Allocation of Common Costs and Shared Revenues
Applications of Linear Functions Total Running Time: 21:56 average cost, cost, linear depreciation, market equilibrium, profit, Revenue, supply and demand Applications of Linear Functions
Assessing Supplier Financial Health Total Running Time: 16:12 balance sheet, Financial Ratios, income statement, standard cash flow, topic 9 Assessing Supplier Financial Health
Balance Sheet Total Running Time: 19:18 balance sheet, Company Data, financial statements, market value Balance Sheet
Balance Sheet Total Running Time: 17:01 assets, balance sheet, current assets, current liabilities, Fixed Assets, liabilities, liquidity, owners equity, working capital Balance Sheet
Business Income Deductions and Accounting Methods Total Running Time: 31:09 accounting period, accrual method, deduct, expense, income, law, limitation, nondeductable, requirement, tax Business Income Deductions and Accounting Methods
Capital Investments and the Capital Budgeting Process Total Running Time: 05:52 Accrual Basis, Capital Budgeting Process, Capital Investments, Cash Basis, payback period Capital Investments and the Capital Budgeting Process
Cash Flow Statement PT1 Total Running Time: 23:04 accrual accounting, balance sheet, 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, 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, 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, cash flow statement, direct method, income statement, operating cash flows Cash Flows – Direct Method
Choice of Business Entity Total Running Time: 25:34 Family Income, IRC, Liability, Partnerships, Pass-Through Entity, S Corps, Tax Advantage Choice of Business Entity
Commercial Banks CAMELS Total Running Time: 05:07 commercial banks, income statement Commercial Banks CAMELS
Components of Shareholders Equity II Total Running Time: 34:37 cash dividends, dividend dates, generally accepted accounting principles, IFRS, international financial reporting standards, property dividends, Retained Earnings, retired shares, share buybacks, stock dividends, stock splits, treasury stock, US GAAP Components of Shareholders Equity II
Corporate Nonliquidation and Liquidating Distributions Total Running Time: 36:27 constructive dividend, Dividends, earnings, partial liquidations, profits, property distributions, shareholder, stock dividends, stock redemptions, tax law framework Corporate Nonliquidation and Liquidating Distributions
Corporate Valuation Overview Total Running Time: 08:37 balance sheet, Corporate valuation, discounted cash flow, enterprize value, financial statement, free cash flows Corporate Valuation Overview
Course Introduction and Stockholders Equity Basics Total Running Time: 17:02 3 maxims, balance sheet, BS order, chart of accounts, four account characteristics, SE accounts Course Introduction and Stockholders Equity Basics
Current Liabilities and Contigencies II Total Running Time: 15:20 assessment, FASB #5, financial accounting standards board, gaap, genearlly accepted accounting principles, IFRS, international financial reporting standards, statement no. 5, unasserted claim Current Liabilities and Contigencies II
Customer Lifetime Value Part 1 Total Running Time: 16:03 80/20 Rule, customer lifetime value, interest rate, Revenue, segmentation Customer Lifetime Value Part 1
Dollar Value LIFO Total Running Time: 11:38 gaap, generally accepted accounting principles, IFRS, international financial reporting standards, last in first out Dollar Value LIFO
Employment Law Total Running Time: 29:35 at will employees, benefits, Liability, minimum wage, negligent hiring, occupational safety and health act, unemployment compensation, workers compensation Employment Law
Finance Companies Total Running Time: 03:25 Asset, credit union, finance company, liabilities Finance Companies
Financial Statements Total Running Time: 35:13 balance sheet, Cash Flows, cost, gaap, market value, Matching Principle Financial Statements
Financial Statements Total Running Time: 08:15 balance sheet, income statement, statement of cash flows, statement of owner's equity Financial Statements
Financial Statements Total Running Time: 21:12 assets, balance sheet sections, cash flow identity, income statement, net capital spending, net working capital, operating cash flow Financial Statements
Financial Statements for Service Companies Total Running Time: 01:00 costs, financial statement, income statement, Operating Expenses, 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 legal liability, Liability, long tail, product Hazard Risks: Liability
Identify Exposures Total Running Time: 22:09 business interruption, classification methods, data privacy, ERM, Hazard exposures, identification tools, intellectual property, interruption, Key Risk Indicators, KRIs, Liability, reputation, supply chain disruption, terrorism insurance, top risks Identify Exposures
Income Statement Total Running Time: 13:42 accrual accounting, assumptions, gaap, income statement, investors, Matching Principle Income Statement
Introduction to Accounting Part 2 Total Running Time: 20:07 accrual accounting, Cash Accounting, Credit, Debit, gaap, IFRS Introduction to Accounting Part 2
Introduction to Accounting Part 3 Total Running Time: 12:08 Accounting Concepts, balance sheet, financial statements, statement of cash flows Introduction to Accounting Part 3
Introduction to Financial Accounting Total Running Time: 19:13 accounting standards, accrual, cash, gaap, generally accepted accounting principles Introduction to Financial Accounting
Introduction to Financial Statements Total Running Time: 25:37 assets, balance sheet, cash flow statement, income statement, liabilities, sources of information Introduction to Financial Statements
Introduction to Risk Total Running Time: 04:08 certain, Loss, possible, probability, Pure risk Introduction to Risk
Inventory V: Reorder Point, Safety Stock, Inventory Measures Total Running Time: 25:24 Asset, cost, demand, management, model, order, probabilistic, probability, service levels, supply-chain, turnover, unit Inventory V: Reorder Point, Safety Stock, Inventory Measures
Investment Income Total Running Time: 21:17 Annuity Contract, Dividends, Interest Income, Sale of Securities, Tax Treatment Investment Income
Job Costing Journal Entries Total Running Time: 05:28 Allocating, income statement, Job Costing System, Journal Entry Job Costing Journal Entries
Lease Accounting 7: Lessee Operating Lease – Subsequent Measurement Total Running Time: 09:42 asset amortization schedule, balance sheet, book value, gl accounts, liability amotization schedule, operating lease, subsequent measurement, T-Account Lease Accounting 7: Lessee Operating Lease – Subsequent Measurement
Lessee’s Lease Amortization Schedule Entries and FS Effects Total Running Time: 21:53 Adjusting and Payment Entries, BPO, Capital Lease for Lessee, capital vs operating, financial statements, Initial Entry, Lease Amortization Schedule, Lease Capitalization Amount, Lease end, net income Lessee’s Lease Amortization Schedule Entries and FS Effects
Liability Loss Exposures Total Running Time: 17:07 bodily injury, damages, Liability, Negligence, property damage, res ipsa loquitor Liability Loss Exposures
Liability of Ocean Transportation Intermediaries Total Running Time: 06:28 cargo, freight forwarders, liable, Loss, non-vessel operating common carriers, shipping Liability of Ocean Transportation Intermediaries
Margin of Safety Operating Leverage and Cost Structure Total Running Time: 10:30 income statement, Margin of Safety, Operating Leverage Margin of Safety Operating Leverage and Cost Structure
Marginal Functions Total Running Time: 08:00 marginal cost, marginal profit, Revenue Marginal Functions
Marjor GAAP/IFRS Differences Total Running Time: 07:00 contingencies, equipment, gaap, IFRS, impairments, income taxes, inventories, plant, property, uncertain tax benefits Marjor GAAP/IFRS Differences
Max and Min Business Applications Total Running Time: 10:16 cost, linear profit, maximum profit, Revenue, revenue function Max and Min Business Applications
Non-Monetary Asset Exchanges Total Running Time: 35:04 commercial substance, Conservatism, five types of exchange journal entries, non-monetary asset exchanges Non-Monetary Asset Exchanges
Polynomials Total Running Time: 17:14 add and subtract, binomial, cost, descending order, monomial, profit, Revenue, trinomial Polynomials
Property, Plant, & Equipment Depreciation and Impairment II Total Running Time: 24:20 error, gaap, genearlly accepted accounting principles, IFRS, impairment, intangible asset, international financial reporting standards, residual value, service life, value Property, Plant, & Equipment Depreciation and Impairment II
Real Estate Ownership Interests Corporations Total Running Time: 09:23 Corporate Formation, Corporations, investment, Liability, Real Estate Ownership Interests Real Estate Ownership Interests Corporations
Regulatory and Buisiness Trend Implications Total Running Time: 11:53 IFRS, international financial reporting standards, regulatory environment, Trends in Business Regulatory and Buisiness Trend Implications
Revenue and Expense Recognition Total Running Time: 06:35 gaap, IFRS, recognition rules Revenue and Expense Recognition
Revenue Recognition Pt2 Total Running Time: 26:40 completed contract, gaap, genearlly accepted accounting principles, IFRS, international financial reporting standards, long term contract, percentage of completion, profitability, ratio Revenue Recognition Pt2
Review of Lease Accounting Total Running Time: 22:38 Asset, Capital lease, capital versus operating lease, Liability, operating lease Review of Lease Accounting
Sell or Process Further Total Running Time: 05:53 processing, product, Revenue, Sell Sell or Process Further
Status of IFRS acceptance and the SEC Total Running Time: 06:17 fasb, gaap, IASB, IFRS, international financial reporting standards, SEC, Standards board Status of IFRS acceptance and the SEC
Stockholders Equity – Retained Earnings Total Running Time: 07:07 Dividends, Preferred Stock Dividend, Retained Earinings Stockholders Equity – Retained Earnings
Stockholder’s Equity – Paid in Capital Total Running Time: 13:55 balance sheet, Common Stock, debt, equity, Preferred Stock, Treasury Stock Features Stockholder’s Equity – Paid in Capital
Strategy, Balanced Scorecard, Strategic Profitability Analysis Evaluate Strategy through Change in income Total Running Time: 09:28 change in income, 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, policy rationale, strict liability, tort Strict Liability in Tort
Structuring the Business Total Running Time: 10:48 Capital, debt, Entrepreneurial Business Model, Liability, Liability Risk Structuring the Business
Supply Chain Management Contribution Total Running Time: 06:12 Bottom Line, income statement, P&L, Profit and Loss, supply chain management Supply Chain Management Contribution
Supply Chain Preformance Measurement Total Running Time: 10:40 balance sheet, benchmarking, income statement, Indexes/Indices, inventory, Return on Assets, Supply Chain Performance Measures Supply Chain Preformance Measurement
Taxes Total Running Time: 17:26 Costs of Goods Sold, depreciation, income statement, net income, Revenue, sales Taxes
The Banking System Total Running Time: 16:19 balance sheet, banking system, Federal Reserve System, money supply, T-Account The Banking System
The FASB Codification Total Running Time: 08:47 accounting standards codification, ASC, citing, gaap, searching, topical structure The FASB Codification
The Income Statement I Total Running Time: 26:32 comprehensive income, continuing operations, earnings per share, earnings qualitiy, eps, management practices, net income The Income Statement I
The Problem With Elasticity Total Running Time: 10:27 Economic Responses, Elasticity, price elasticity, Revenue The Problem With Elasticity
Why Budget Total Running Time: 08:10 Budget, Future Costs, resources, Revenue, Rolling Budget Why Budget
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