Канал: Larry Walther

15 - Special Reporting Situations

15 - Special Reporting Situations

13 -- Bonds Premiums and Discounts / Straight-Line Amortization

13 -- Bonds Premiums and Discounts / Straight-Line Amortization

15 -- Objectives and Qualities of Financial Information

15 -- Objectives and Qualities of Financial Information

21 - The Various Components of a Master Budget

21 - The Various Components of a Master Budget

9 - Available-for-Sale Securities

9 - Available-for-Sale Securities

9 - Intent-Based Accounting

9 - Intent-Based Accounting

18 -- Critical Assumptions of Cost-Volume-Profit Modeling

18 -- Critical Assumptions of Cost-Volume-Profit Modeling

24-- Tools for Evaluating Capital Projects

24-- Tools for Evaluating Capital Projects

24-- Compound Interest and Present Value

24-- Compound Interest and Present Value

24-- Capital Expenditure Decisions

24-- Capital Expenditure Decisions

24-- A General Framework for Making Rational Business Decisions

24-- A General Framework for Making Rational Business Decisions

24-- Cost Characteristics and the Impact on Decisions

24-- Cost Characteristics and the Impact on Decisions

23-- Concepts in Allocating Service Department Costs

23-- Concepts in Allocating Service Department Costs

23-- Leveraging Modern Information Systems to Enable Better Decisions

23-- Leveraging Modern Information Systems to Enable Better Decisions

23-- Measures of Residual Income

23-- Measures of Residual Income

23-- Segment Reporting

23-- Segment Reporting

23-- Variable Costing Versus Absorption Costing

23-- Variable Costing Versus Absorption Costing

22-- The Balanced Scorecard Approach to Measuring Business Performance

22-- The Balanced Scorecard Approach to Measuring Business Performance

22-- Traditional Variance Calculations for Monitoring Cost and Efficiency, Part 2

22-- Traditional Variance Calculations for Monitoring Cost and Efficiency, Part 2

22-- Traditional Variance Calculations for Monitoring Cost and Efficiency, Part 1

22-- Traditional Variance Calculations for Monitoring Cost and Efficiency, Part 1

22-- Developing and Using Standard Costs

22-- Developing and Using Standard Costs

22-- Using Flexible Budgets to Adapt Outcome Assessments to Variable Scenarios

22-- Using Flexible Budgets to Adapt Outcome Assessments to Variable Scenarios

22-- Concepts in Responsibility Accounting and Management by Exception

22-- Concepts in Responsibility Accounting and Management by Exception

21-- Budget Periods and Budget Adjustments

21-- Budget Periods and Budget Adjustments

21-- The Various Components of a Master Budget

21-- The Various Components of a Master Budget

21-- The Budget Process and the Impact of Human Behavior

21-- The Budget Process and the Impact of Human Behavior

21-- The Importance and Use of Budgets Within an Organization

21-- The Importance and Use of Budgets Within an Organization

20-- Activity-Based Costing Systems, Part 2

20-- Activity-Based Costing Systems, Part 2

20-- Activity-Based Costing Systems, Part 1

20-- Activity-Based Costing Systems, Part 1

20-- Assigning Total Cost to Completed Units and Units in Process

20-- Assigning Total Cost to Completed Units and Units in Process

20-- The Concept of Equivalent Units of Production

20-- The Concept of Equivalent Units of Production

20-- The Purpose and Functioning of a Process Cost Accounting System

20-- The Purpose and Functioning of a Process Cost Accounting System

19-- Modern Management of Costs and Quality

19-- Modern Management of Costs and Quality

19-- Job Costing In Service, Not-For-Profit, and Governmental Environments

19-- Job Costing In Service, Not-For-Profit, and Governmental Environments

19-- Accounting For Actual and Applied Overhead

19-- Accounting For Actual and Applied Overhead

19-- Tracking Job Costs in the Corporate Ledger

19-- Tracking Job Costs in the Corporate Ledger

19-- Information Systems for Job Costing Environments

19-- Information Systems for Job Costing Environments

19-- Basic Concepts in Job Costing

19-- Basic Concepts in Job Costing

18 -- Cost-Volume-Profit Analysis for Multiple Products

18 -- Cost-Volume-Profit Analysis for Multiple Products

18 -- Break-Even and Target Income Analysis Part 2

18 -- Break-Even and Target Income Analysis Part 2

18 -- Methods of Cost Behavior Analysis

18 -- Methods of Cost Behavior Analysis

18 -- Cost Behavior Patterns and Implications for Managing a Business

18 -- Cost Behavior Patterns and Implications for Managing a Business

18 -- Cost and Profit Sensitivity Analysis

18 -- Cost and Profit Sensitivity Analysis

18 -- Break-Even and Target Income Analysis Part 1

18 -- Break-Even and Target Income Analysis Part 1

17 -- Key Production Components: Direct Materials, Direct Labor, and Factory Overhead

17 -- Key Production Components: Direct Materials, Direct Labor, and Factory Overhead

17 -- Categories of Inventory for Manufacturers and Related Financial Statement Implications

17 -- Categories of Inventory for Manufacturers and Related Financial Statement Implications

17 -- Managerial Accounting's Role in Planning, Directing, and Controlling

17 -- Managerial Accounting's Role in Planning, Directing, and Controlling

17 -- The Distinguishing Characteristics of Managerial Accounting

17 -- The Distinguishing Characteristics of Managerial Accounting

17 -- Product Costs Versus Period Costs

17 -- Product Costs Versus Period Costs

9 - The Equity Method of Accounting

9 - The Equity Method of Accounting

9 - Consolidations

9 - Consolidations

9 - Held-to-Maturity Securities

9 - Held-to-Maturity Securities

16 -- The Worksheet for Cash Flow Statement

16 -- The Worksheet for Cash Flow Statement

16 -- The Indirect Approach for the Statement of Cash Flows

16 -- The Indirect Approach for the Statement of Cash Flows

16 -- The Direct Approach for the Statement of Cash Flows

16 -- The Direct Approach for the Statement of Cash Flows

16 -- Evaluating Cash Flows

16 -- Evaluating Cash Flows

16 -- Tools for Financial Statement Analysis

16 -- Tools for Financial Statement Analysis

15 -- Issues in Global Commerce

15 -- Issues in Global Commerce

15 -- Key Assumptions of Financial Reporting

15 -- Key Assumptions of Financial Reporting

15 -- The Development of GAAP

15 -- The Development of GAAP

15 -- Other Key Indicators in Financial Analysis

15 -- Other Key Indicators in Financial Analysis

15 - Earnings Per Share (EPS)

15 - Earnings Per Share (EPS)

14 -- Stock Splits and Stock Dividends

14 -- Stock Splits and Stock Dividends

14 -- Statement of Stockholders' Equity

14 -- Statement of Stockholders' Equity

14 -- Treasury Stock

14 -- Treasury Stock

14 -- Common and Preferred Stock

14 -- Common and Preferred Stock

14 -- Corporate Characteristics

14 -- Corporate Characteristics

13 -- Commitments, Leases, and Fair Value

13 -- Commitments, Leases, and Fair Value

13 -- Bonds Issued Between Interest Dates and Retirement

13 -- Bonds Issued Between Interest Dates and Retirement

13 -- Bond Pricing and Bonds Issued at Par / Straight-Line Method

13 -- Bond Pricing and Bonds Issued at Par / Straight-Line Method

13 -- Effective-Interest Method

13 -- Effective-Interest Method

13 -- The Nature of Bonds and Terminology

13 -- The Nature of Bonds and Terminology

13 -- Level-Payment Loans

13 -- Level-Payment Loans

13 - Basic Notes Payable and Present Value Calculations

13 - Basic Notes Payable and Present Value Calculations

12 - Other Elements of Employee Compensation

12 - Other Elements of Employee Compensation

12 - Accounting for Payroll

12 - Accounting for Payroll

12 - Contingent Liabilities

12 - Contingent Liabilities

12 - Notes Payable

12 - Notes Payable

12 - Current Liabilities

12 - Current Liabilities

11 - Intangibles

11 - Intangibles

11 - Accounting for Natural Resources

11 - Accounting for Natural Resources

11 - Asset Impairments

11 - Asset Impairments

11 - Asset Exchanges

11 - Asset Exchanges

11 - Accounting for Disposals

11 - Accounting for Disposals

11 - Costs Subsequent to Acquisition

11 - Costs Subsequent to Acquisition

10 - Tax Issues and Lease Issues

10 - Tax Issues and Lease Issues

10 - Double-Declining-Balance and Changes in Estimates

10 - Double-Declining-Balance and Changes in Estimates

10 - Straight-Line and Units-of-Output Depreciation

10 - Straight-Line and Units-of-Output Depreciation

10 - Costs to Assign to PP&E

10 - Costs to Assign to PP&E

10 - Depreciation Concepts

10 - Depreciation Concepts

8 - Inventory Management and Monitoring

8 - Inventory Management and Monitoring

8 - Inventory Estimation Techniques

8 - Inventory Estimation Techniques

8 - Perpetual LIFO and Perpetual Average Cost

8 - Perpetual LIFO and Perpetual Average Cost

8 - Perpetual FIFO

8 - Perpetual FIFO

8 - Comparison of Inventory Costing Methods

8 - Comparison of Inventory Costing Methods

8 - Basic Concepts of Inventory Costing Methods

8 - Basic Concepts of Inventory Costing Methods

8 - Components to Include in Inventory

8 - Components to Include in Inventory

7 - Notes Receivable

7 - Notes Receivable

7 - Alternative Approaches to Account for Uncollectibles

7 - Alternative Approaches to Account for Uncollectibles

7 - Accounting Considerations for Uncollectible Receivables

7 - Accounting Considerations for Uncollectible Receivables

7 - The Costs and Benefits of Selling on Credit

7 - The Costs and Benefits of Selling on Credit

6 - Accounting for Highly Liquid Investments Known as Trading Securities

6 - Accounting for Highly Liquid Investments Known as Trading Securities

6 - A Petty Cash System

6 - A Petty Cash System

6 - Cash Management and Controls for Receipts and Disbursements

6 - Cash Management and Controls for Receipts and Disbursements

6 - Reconciliation of Bank Accounts

6 - Reconciliation of Bank Accounts

6 - The Composition of Cash

6 - The Composition of Cash

5 - Gross versus Net Recording and the Periodic System

5 - Gross versus Net Recording and the Periodic System

5 - Freight Costs

5 - Freight Costs

5 - The Control Structure

5 - The Control Structure

5 - Income Measurement and Reporting for the Merchandising Business

5 - Income Measurement and Reporting for the Merchandising Business

5 - Closing Entries for the Merchandising Business

5 - Closing Entries for the Merchandising Business

5 - Enhancements of the Income Statement

5 - Enhancements of the Income Statement

5 - An Alternative Inventory System: The Perpetual System

5 - An Alternative Inventory System: The Perpetual System

5 - The Merchandising Business and Related Sales Recognition Issues

5 - The Merchandising Business and Related Sales Recognition Issues

4 - Preparation of Financial Statements

4 - Preparation of Financial Statements

4 - The Importance of Business Liquidity and the Concept of an Operating Cycle

4 - The Importance of Business Liquidity and the Concept of an Operating Cycle

4 - Classified Balance Sheets

4 - Classified Balance Sheets

4 - The Nature of Optional Reversing Entries

4 - The Nature of Optional Reversing Entries

4 - The Accounting Cycle and Closing Process

4 - The Accounting Cycle and Closing Process

3 - Accrual vs. Cash-Basis Accounting

3 - Accrual vs. Cash-Basis Accounting

3 - The Adjusting Process and Related Entries, Part 2

3 - The Adjusting Process and Related Entries, Part 2

3 - The Adjusting Process and Related Entries, Part 1

3 - The Adjusting Process and Related Entries, Part 1

3 - Basic Elements of Expense Recognition

3 - Basic Elements of Expense Recognition

3 - Basic Elements of Revenue Recognition

3 - Basic Elements of Revenue Recognition

3 - The Periodicity Assumption and Its Accounting Implications

3 - The Periodicity Assumption and Its Accounting Implications

3 - Measurement Triggering Transactions and Events

3 - Measurement Triggering Transactions and Events

2 - T-Accounts

2 - T-Accounts

2 - Computerized Processing Systems

2 - Computerized Processing Systems

2 - The Trial Balance

2 - The Trial Balance

2 - The General Ledger

2 - The General Ledger

1 - How Transactions Impact the Accounting Equation

1 - How Transactions Impact the Accounting Equation

1 - The Four Core Financial Statements

1 - The Four Core Financial Statements

2 - The General Journal

2 - The General Journal

2 - Accounts, Debits, and Credits

2 - Accounts, Debits, and Credits

1 - Financial and Managerial Accounting Information

1 - Financial and Managerial Accounting Information

1 - The Accounting Equation

1 - The Accounting Equation

1 - The Accounting Profession and Accounting Careers

1 - The Accounting Profession and Accounting Careers