Accounting Cycle 10 Column Worksheet Total Running Time: 28:22 adjusting entries, Balance Sheet (BS), income statement, trial balance Accounting Cycle 10 Column Worksheet
Auditor Reports Current Reporting Issues and FS Analysis Total Running Time: 25:24 internal controls Auditor Reports Current Reporting Issues and FS Analysis
Basic vs. Diluted Earnings Per Share Total Running Time: 27:36 Diluted EPS, Earnings Per Share (EPS), stock options Basic vs. Diluted Earnings Per Share
Book-Tax Accounts Formulas and Temporary vs. Permanent Differences Total Running Time: 24:31 Tax AJE Formulas Book-Tax Accounts Formulas and Temporary vs. Permanent Differences
Change in Principle vs Estimate vs Entity and Correction of Error Total Running Time: 26:28 accounting treatment, prior period adjustment, retrospective treatment Change in Principle vs Estimate vs Entity and Correction of Error
Comprehensive SCFs Example – Direct vs. Indirect Operating Section Total Running Time: 29:26 depreciation expense Comprehensive SCFs Example – Direct vs. Indirect Operating Section
Comprehensive SCFs Example – Investing and Financing Sections Total Running Time: 20:17 Comprehensive SCFs Example – Investing and Financing Sections
Course Introduction and Stockholders Equity Basics Total Running Time: 17:02 Balance Sheet (BS), chart of accounts Course Introduction and Stockholders Equity Basics
Debt Securities Amortized Cost and Fair Value Methods Total Running Time: 19:50 five investment categories, FV entry Debt Securities Amortized Cost and Fair Value Methods
Diluted Earnings Per Share – Comprehensive Example Total Running Time: 22:08 Diluted EPS Diluted Earnings Per Share – Comprehensive Example
Dilutive Securities and Convertible Bonds and Preferred Stock Entries Total Running Time: 17:33 Dilutive Securities and Convertible Bonds and Preferred Stock Entries
Dividends – Cash Property Stock and Splits Total Running Time: 15:29 Dividends – Cash Property Stock and Splits
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
Entries – Stock Issuance and Repurchase Total Running Time: 18:33 treasury stock Entries – Stock Issuance and Repurchase
Equity Securities Fair Value vs. Equity Methods Total Running Time: 26:25 five investment categories, FV entry, net loss Equity Securities Fair Value vs. Equity Methods
Features of Corporations and Common vs Preferred Stock Total Running Time: 14:49 debt financing, equity financing Features of Corporations and Common vs Preferred Stock
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 Acct Fundamentals Part2 Total Running Time: 32:05 chart of accounts Financial Acct Fundamentals Part2
Full Disclosure Principle – Notes to the FS and Disclosure Issues Total Running Time: 14:39 related-parties Full Disclosure Principle – Notes to the FS and Disclosure Issues
Gross Profit in Installment Sale vs. Cost Recovery Methods Total Running Time: 19:00 cost recovery, installment sales method Gross Profit in Installment Sale vs. Cost Recovery Methods
Lease Accounting 10: Lessee Finance Lease – Residual Value IFRS Lessee Leases Total Running Time: 11:10 Lease Accounting 10: Lessee Finance Lease – Residual Value IFRS Lessee Leases
Lease Accounting 11: Lessor Operating Lease Total Running Time: 07:54 Lease Accounting 11: Lessor Operating Lease
Lease Accounting 12: Lessor Sales-Type Lease Total Running Time: 10:11 Lease Accounting 12: Lessor Sales-Type Lease
Lease Accounting 13: Lessor Direct Financing Lease Total Running Time: 12:37 Residual Value (RV) Lease Accounting 13: Lessor Direct Financing Lease
Lease Accounting 1: Basic Concepts Total Running Time: 15:06 annuity due, Bargain Purchase Option (BPO), fair value, lessee Lease Accounting 1: Basic Concepts
Lease Accounting 2: Identifying Lease Contract & Separating Components Total Running Time: 05:39 Lease Component, Lease Contract, Non-lease component Lease Accounting 2: Identifying Lease Contract & Separating Components
Lease Accounting 3: Allocating Lease Cost to Components Total Running Time: 06:37 Initial Direct Cost, Lease Component, Non-lease component Lease Accounting 3: Allocating Lease Cost to Components
Lease Accounting 4: Lessee Lease Classification Total Running Time: 10:25 Lease Accounting 4: Lessee Lease Classification
Lease Accounting 5: Lessor Lease Classification Total Running Time: 10:23 Bargain Purchase Option (BPO), Implicit Rate, Operating Leases, Residual Value Guarantee (RVG) Lease Accounting 5: Lessor Lease Classification
Lease Accounting 6: Lessee Operating Lease – Initial Measurement Total Running Time: 10:41 Implicit Rate, Initial Direct Cost, lcd, lease commencement date, lease incentive, Operating Leases, right-of-use Lease Accounting 6: Lessee Operating Lease – Initial Measurement
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
Lease Accounting 8: Lessee Operating Lease – Residual Value Guarantee & Short-Term Election Total Running Time: 10:21 cost benefit analysis, Residual Value Guarantee (RVG) Lease Accounting 8: Lessee Operating Lease – Residual Value Guarantee & Short-Term Election
Lease Accounting 9: Lessee Finance Lease Total Running Time: 08:25 Bargain Purchase Option (BPO), Initial Direct Cost, lcd, lease commencement date, lease incentive, right-of-use Lease Accounting 9: Lessee Finance Lease
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
Lessor Lease Types Entries and Other Lease Issues Total Running Time: 32:27 Lessor Lease Types Entries and Other Lease Issues
Long-Term Methods – Percent of Completion and Completed Contract Total Running Time: 33:52 Long-Term Methods – Percent of Completion and Completed Contract
Multi-Step IS Intraperiod Tax Allocation Total Running Time: 36:28 discontinued operations, noncontrolling interest Multi-Step IS Intraperiod Tax Allocation
Net Operating Loss Rule Election Entries and MACRS Total Running Time: 28:08 Modified Accelerated Cost Recovery System (MACRS) Net Operating Loss Rule Election Entries and MACRS
Non-Monetary Asset Exchanges Total Running Time: 35:04 commercial substance, Conservatism Non-Monetary Asset Exchanges
Pension Worksheet Preparation Entries and Prior Service Costs Total Running Time: 22:57 PSC amortization, smoothing Pension Worksheet Preparation Entries and Prior Service Costs
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
Revenue Recognition Principle Concepts and Analysis Total Running Time: 22:57 alternatives, consignment, principal agent relationship Revenue Recognition Principle Concepts and Analysis
Stock Warrants and Executive Stock Options Total Running Time: 19:39 restricted stock Stock Warrants and Executive Stock Options
Stockholder Equity – Financial Statement Presentation & Ratios Total Running Time: 15:46 Stockholder Equity – Financial Statement Presentation & Ratios
Tax Adjusting Entries Tax Rate Schedule Total Running Time: 29:13 marginal tax rate, Tax AJE Formulas Tax Adjusting Entries Tax Rate Schedule
Types of Errors and Entries – Counter vs. Non Counter Balancing Total Running Time: 27:09 correction of error, prior period adjustment, retrospective treatment Types of Errors and Entries – Counter vs. Non Counter Balancing
Types of Investments Influence and Methods of Accounting Total Running Time: 23:23 equity method, fair value option Types of Investments Influence and Methods of Accounting
Types of Leases Lease Terms Parties and Concepts Total Running Time: 19:06 Bargain Purchase Option (BPO), Capital Leases, Operating Leases, transfer of title Types of Leases Lease Terms Parties and Concepts
Types of Pensions Pension Expense Components Accounts and Entries Total Running Time: 26:08 defined benefit, defined contribution, PSC amortization Types of Pensions Pension Expense Components Accounts and Entries
Unexpected Return Actuarial and Corridor Changes and Post Retirement Total Running Time: 24:54 Unexpected Return Actuarial and Corridor Changes and Post Retirement