Faculty: CHRISTIAN E. WURST Jr. Tags: accrualAssetBalance Sheet (BS)Cash BasisConservatismDividendsexpenseGenerally Accepted Accounting Principles (GAAP)income statementInternational Financial Reporting Standards (IFRS)LiabilityLossnet incomeRetained EarningsRevenuestatement of cash flows (SCF)
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
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
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
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
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
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 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
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
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
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
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
