Канал: ProfAlldredge

M1 Payroll Practices

M1 Payroll Practices

M1 Different sized businesses

M1 Different sized businesses

M1 Ethics

M1 Ethics

FN300 CH16 Part 1 Working Capital Basics

FN300 CH16 Part 1 Working Capital Basics

FN300 CH16 Part 2 Short-Term Financing

FN300 CH16 Part 2 Short-Term Financing

FN300 CH16 Part 3 Cash & A/R Management

FN300 CH16 Part 3 Cash & A/R Management

FN300 CH16 Part 4 Inventory Control

FN300 CH16 Part 4 Inventory Control

FN300 Part 4 Operating Leverage

FN300 Part 4 Operating Leverage

FN300 CH14 Part 3 Breakeven

FN300 CH14 Part 3 Breakeven

FN300 CH14 Part 2 Financial Leverage

FN300 CH14 Part 2 Financial Leverage

FN300 CH14 Part 1 Leverage Overview

FN300 CH14 Part 1 Leverage Overview

CH8 LO4 6

CH8 LO4 6

CH8 LO3

CH8 LO3

CH8 LO1 2

CH8 LO1 2

CH7 LO4

CH7 LO4

CH7 LO3

CH7 LO3

CH7 LO2

CH7 LO2

CH7 LO1

CH7 LO1

2600 Exam 1 3 3 53

2600 Exam 1 3 3 53

2600 Exam 1 3 5 11

2600 Exam 1 3 5 11

2600 Exam 1 QC 1 8

2600 Exam 1 QC 1 8

2600 Exam 1 3 1 25

2600 Exam 1 3 1 25

2600 Exam 1 S1 2

2600 Exam 1 S1 2

Net Present Value Example 3

Net Present Value Example 3

Net Present Value Example 2

Net Present Value Example 2

Net Present Value Example 1

Net Present Value Example 1

Simple Outsourcing Example

Simple Outsourcing Example

Discontinued Product Line Example

Discontinued Product Line Example

Special Order Example

Special Order Example

Cash Payments Budget Example

Cash Payments Budget Example

Cash Collection Budget Example

Cash Collection Budget Example

Direct Materials Budget Example

Direct Materials Budget Example

Production Budget Example

Production Budget Example

Simple Production Budget

Simple Production Budget

Sales Budget Example

Sales Budget Example

Cost Behavior Example

Cost Behavior Example

Breakeven Units using Weighted Average Contribution Margin

Breakeven Units using Weighted Average Contribution Margin

Weighted-Average Contribution Margin Example

Weighted-Average Contribution Margin Example

ABC Costing: ABC Comprehensive Example

ABC Costing: ABC Comprehensive Example

Allocated MOH based on ABC Rates

Allocated MOH based on ABC Rates

Calculate Activity-Based Rates

Calculate Activity-Based Rates

Predetermined Overhead Rate based on Direct Labor Costs

Predetermined Overhead Rate based on Direct Labor Costs

Sales Units to reach Target Income Example

Sales Units to reach Target Income Example

Breakeven Units Example

Breakeven Units Example

Simple Breakeven Sales Dollars Example

Simple Breakeven Sales Dollars Example

Simple Breakeven Units Example

Simple Breakeven Units Example

Contribution Margin Income Statement Example

Contribution Margin Income Statement Example

Cost Equation Using Regression Output Report

Cost Equation Using Regression Output Report

High-Low Method: Comprehensive Example

High-Low Method: Comprehensive Example

High-Low Method Step 4: use Cost Equation to predict costs

High-Low Method Step 4: use Cost Equation to predict costs

High-Low Method Step 3: Determine the Cost Equation

High-Low Method Step 3: Determine the Cost Equation

High-Low Method Step 2: Solve for Fixed Costs

High-Low Method Step 2: Solve for Fixed Costs

High-Low Method: Solve for Variable Cost per Unit

High-Low Method: Solve for Variable Cost per Unit

Over or underallocated Mfg Overhead

Over or underallocated Mfg Overhead

Calculate Total Job Cost

Calculate Total Job Cost

Calculate Ending WIP

Calculate Ending WIP

Calulate Allocated MFG Overhead

Calulate Allocated MFG Overhead

Calulcate Predetermined Overhead Rate

Calulcate Predetermined Overhead Rate

What is Cost of Goods Manufactured?

What is Cost of Goods Manufactured?

What is COGS?

What is COGS?

When do Product Costs become Expense?

When do Product Costs become Expense?

Period Costs vs Product Costs

Period Costs vs Product Costs

Cost of Debt

Cost of Debt

Weighted-Average Cost of Capital or WACC

Weighted-Average Cost of Capital or WACC

Cost of Common Equity

Cost of Common Equity

Cost of Preferred Stock

Cost of Preferred Stock

Overview of Capital Structure

Overview of Capital Structure

Revenue Recognition: Recording Revenue and COGS - No Discount (Gross Method)

Revenue Recognition: Recording Revenue and COGS - No Discount (Gross Method)

Captial Asset Pricing Model

Captial Asset Pricing Model

Diversification

Diversification

Risk

Risk

Holding Period Returns

Holding Period Returns

Expected Returns

Expected Returns

Preferred Stock Valuation

Preferred Stock Valuation

Preferred Stock Characteristics

Preferred Stock Characteristics

Common Stock Valuation

Common Stock Valuation

Bond Pricing Using Excel

Bond Pricing Using Excel

Common Stock Characteristics

Common Stock Characteristics

Yield to Maturity Using Excel

Yield to Maturity Using Excel

Types of Bonds

Types of Bonds

Bond Value Relationships

Bond Value Relationships

Bond Characteristics

Bond Characteristics

Term Structure of Interest Rates

Term Structure of Interest Rates

Selling Securities

Selling Securities

Rates of Return

Rates of Return

Interest Rates

Interest Rates

Financial Markets

Financial Markets

Financial Market Terms

Financial Market Terms

Business Organizations

Business Organizations

Role of Finance

Role of Finance

Principles of Finance

Principles of Finance

Introduction to Financial Management

Introduction to Financial Management

Long-Term Assets: Intangible Assets - Goodwill Example

Long-Term Assets: Intangible Assets - Goodwill Example

Long-Term Assets: Intangible Assets with Indefinite Lives

Long-Term Assets: Intangible Assets with Indefinite Lives

Long-Term Assets: Intangible Assets with Finite Lives

Long-Term Assets: Intangible Assets with Finite Lives

Long-Term Liabilities: Mortgage Payable Example

Long-Term Liabilities: Mortgage Payable Example

Long-Term Asset: Accounting for Natural Resources (Depletion Expense)

Long-Term Asset: Accounting for Natural Resources (Depletion Expense)

Long-Term Assets: Change in Depreciation Estimates

Long-Term Assets: Change in Depreciation Estimates

Long-Term Liabilities: Notes Payable with Variable Payment Amount

Long-Term Liabilities: Notes Payable with Variable Payment Amount

Rate Using Excel

Rate Using Excel

Capital Budgeting: Profitability Index

Capital Budgeting: Profitability Index

Capital Budgeting: Internal Rate of Return (IRR)

Capital Budgeting: Internal Rate of Return (IRR)

Number of Periods Using Excel

Number of Periods Using Excel

Payment Using Excel

Payment Using Excel

Capital Budgeting: Net Present Value (NPV)

Capital Budgeting: Net Present Value (NPV)

TVM: Present Value Using Tables

TVM: Present Value Using Tables

Overview of Decision Making

Overview of Decision Making

Short-Term Business Decisions: Pricing Decisions

Short-Term Business Decisions: Pricing Decisions

Cost Behaviors: Using Regression Analysis

Cost Behaviors: Using Regression Analysis

Cost Behaviors: High-Low Method

Cost Behaviors: High-Low Method

Cost Behaviors: Scatter Plots

Cost Behaviors: Scatter Plots

TVM: Future Value in Excel

TVM: Future Value in Excel

TVM: Present Value in Excel

TVM: Present Value in Excel

Time Value of Money: Overview

Time Value of Money: Overview

Capital Budgeting: Payback Period

Capital Budgeting: Payback Period

Capital Budgeting: Introduction

Capital Budgeting: Introduction

Long-Term Liabilities: Notes Payable with Fixed Payment Amount

Long-Term Liabilities: Notes Payable with Fixed Payment Amount

Overview of Financing Operations

Overview of Financing Operations

Long-Term Liabilities: Intro to Leases

Long-Term Liabilities: Intro to Leases

Long-Term Liabilities: Intro to Bonds Payable

Long-Term Liabilities: Intro to Bonds Payable

Long-Term Liabilities: Recording Interest Expense Using Straight-Line Method Amortization

Long-Term Liabilities: Recording Interest Expense Using Straight-Line Method Amortization

Long-Term Liabilities: Issuance & Retirement of Bonds Payable

Long-Term Liabilities: Issuance & Retirement of Bonds Payable

Intro to Long-Term Assets, Liabilities, & Equity

Intro to Long-Term Assets, Liabilities, & Equity

Comparison of Managerial vs Financial Accounting

Comparison of Managerial vs Financial Accounting

Overview of Current Assets

Overview of Current Assets

Revenue Recognition: Sales Revenue with Sales Discount (Gross Method)

Revenue Recognition: Sales Revenue with Sales Discount (Gross Method)

Updated Revenue Recognition (FASB 2015)

Updated Revenue Recognition (FASB 2015)

Revenue Recognition: Sales Returns & Allowances (Gross Method)

Revenue Recognition: Sales Returns & Allowances (Gross Method)

Managerial vs Financial Accounting

Managerial vs Financial Accounting

Long-Term Assets: Disposal of Plant Assets via Scrap

Long-Term Assets: Disposal of Plant Assets via Scrap

Long-Term Assets: Disposal of Plant Assets by Sale

Long-Term Assets: Disposal of Plant Assets by Sale

Long-Term Assets: Disposal of Plant Assets by Exchange

Long-Term Assets: Disposal of Plant Assets by Exchange

Cost Behavior & Analysis

Cost Behavior & Analysis

Revenue Recognition: Recording Revenue, COGS, & Collection (Net Method Example)

Revenue Recognition: Recording Revenue, COGS, & Collection (Net Method Example)

Overview of Assets

Overview of Assets

Long-Term Assets: Double-Declining Balance Depreciation Method Example

Long-Term Assets: Double-Declining Balance Depreciation Method Example

Long-Term Assets: Units of Production Depreciation Method Example

Long-Term Assets: Units of Production Depreciation Method Example

Long-Term Assets: Straight-Line Depreciation Method Example

Long-Term Assets: Straight-Line Depreciation Method Example

Long-Term Assets: Overview of Depreciation

Long-Term Assets: Overview of Depreciation

Long-Term Assets: Capital Expenditures

Long-Term Assets: Capital Expenditures

Long-Term Assets: Lump Sum Purchase of Assets

Long-Term Assets: Lump Sum Purchase of Assets

Long-Term Assets: Cost of Plant Assets

Long-Term Assets: Cost of Plant Assets

Overview of Long Term Assets

Overview of Long Term Assets

Current Asset Accounts Receivable: Aging of Receivables Method Example

Current Asset Accounts Receivable: Aging of Receivables Method Example

Current Asset Accounts Receivable: Percent of Sales Method Example

Current Asset Accounts Receivable: Percent of Sales Method Example

Shipping Terms

Shipping Terms

Current Asset Inventory: Accounting for Inventory (simplified)

Current Asset Inventory: Accounting for Inventory (simplified)

Revenue Recognition: Sales Returns & Allowances (Net Method)

Revenue Recognition: Sales Returns & Allowances (Net Method)

Revenue Recognition: Sales Revenue with Sales Discount (Net Method)

Revenue Recognition: Sales Revenue with Sales Discount (Net Method)

Adjusting Entry Example: Accrued Revenue

Adjusting Entry Example: Accrued Revenue

Adjusting Entry Example: Accrued Interest Expense

Adjusting Entry Example: Accrued Interest Expense

Accounting Cycle Step 6: Adjusted Trial Balance for Sole-Proprietorships

Accounting Cycle Step 6: Adjusted Trial Balance for Sole-Proprietorships

Accounting Cycle Step 6: Adjusted Trial Balance for Corporations

Accounting Cycle Step 6: Adjusted Trial Balance for Corporations

Adjusting Entry Example: Unearned Revenue

Adjusting Entry Example: Unearned Revenue

Adjusting Entry Example: Accrued Salaries Expense

Adjusting Entry Example: Accrued Salaries Expense

Adjusting Entry Example: Depreciation

Adjusting Entry Example: Depreciation

Adjusting Entry Example: Supplies

Adjusting Entry Example: Supplies

Adjusting Entry Example: Prepaid Rent

Adjusting Entry Example: Prepaid Rent

Accounting Cycle Step 5: Adjusting Entries Basics

Accounting Cycle Step 5: Adjusting Entries Basics

Add'l GAAP Assumptions, Concepts & Principles

Add'l GAAP Assumptions, Concepts & Principles

Cash Basis vs Accrual Accounting

Cash Basis vs Accrual Accounting

ABC Costing: Cost Hierarchy

ABC Costing: Cost Hierarchy

ABC Costing: Activity-Based Management

ABC Costing: Activity-Based Management

ABC Costing: Allocate MFG Overhead via Activity-Based Rates

ABC Costing: Allocate MFG Overhead via Activity-Based Rates

ABC Costing: Allocate Overhead Via Departmental Rates

ABC Costing: Allocate Overhead Via Departmental Rates

ABC Costing: Allocate Overhead via Plant-wide Rate

ABC Costing: Allocate Overhead via Plant-wide Rate

Short-Term Business Decisions: Process Further Decisions

Short-Term Business Decisions: Process Further Decisions

Short-Term Business Decisions: Outsourcing Decisions

Short-Term Business Decisions: Outsourcing Decisions

Short-Term Business Decisions: Product Mix Decisions

Short-Term Business Decisions: Product Mix Decisions

Short-Term Business Decisions: Discontinue Decisions

Short-Term Business Decisions: Discontinue Decisions

Short-Term Business Decisions: Special Order Decisions

Short-Term Business Decisions: Special Order Decisions

Short-Term Business Decisions: Incremental Analysis

Short-Term Business Decisions: Incremental Analysis

CVP: Margin of Safety

CVP: Margin of Safety

CVP: Breakeven - The Income Statement Approach

CVP: Breakeven - The Income Statement Approach

CVP: Breakeven Multi-product

CVP: Breakeven Multi-product

CVP: Breakeven Sensitivity Analysis

CVP: Breakeven Sensitivity Analysis

CVP: Target Operating Income

CVP: Target Operating Income

CVP: Graphing CVP Relationships

CVP: Graphing CVP Relationships

CVP: Breakeven Contribution Margin Ratio Approach

CVP: Breakeven Contribution Margin Ratio Approach

CVP: Breakeven Unit Contribution Margin Approach

CVP: Breakeven Unit Contribution Margin Approach

CVP: Contribution Margin Ratio

CVP: Contribution Margin Ratio

CVP: Operating Leverage

CVP: Operating Leverage

Current Asset Cash: Bank Reconciliation Overview

Current Asset Cash: Bank Reconciliation Overview

Cash Flows: How Changes in Current Liabilities Effect Cash Flows

Cash Flows: How Changes in Current Liabilities Effect Cash Flows

Cost Behaviors: Contribution Margin Income Statement

Cost Behaviors: Contribution Margin Income Statement

Cost Behaviors: Cost Equation

Cost Behaviors: Cost Equation

Cost Behaviors: Variable, Fixed, and Mixed Costs

Cost Behaviors: Variable, Fixed, and Mixed Costs

Performance Evaluation: Responsibility Centers

Performance Evaluation: Responsibility Centers

Performance Evaluations: Balanced Scorecard

Performance Evaluations: Balanced Scorecard

Performance Evaluation: Systems & Processes

Performance Evaluation: Systems & Processes

Performance Evaluation: Operational Decision-Making

Performance Evaluation: Operational Decision-Making

Master Budget: Cash Payment Budget

Master Budget: Cash Payment Budget

Master Budget: Cash Collections Budget

Master Budget: Cash Collections Budget

Master Budget: Cash Budget

Master Budget: Cash Budget

Master Budget: Operating Expense Budget

Master Budget: Operating Expense Budget

Financial Analysis: Return on Assets Example

Financial Analysis: Return on Assets Example

Financial Analysis: Equity Multiplier Example

Financial Analysis: Equity Multiplier Example

Financial Analysis: Times Interest Earned Example

Financial Analysis: Times Interest Earned Example

Financial Analysis: Accounts Receivable Turnover Example

Financial Analysis: Accounts Receivable Turnover Example

Financial Analysis: Return on Sales Example

Financial Analysis: Return on Sales Example