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Part IV
Financial Reporting
Videos 1-Overview 2-Classified BS 3-Multistep IS 4-Liquidity Ratios 5-Profit&Solvency Ratios 6-Accounting Conventions |
Materials covered in Lecture 3. |
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Part V Merchandising
Videos
1 Retail Accounts 2 Sales Periodic & Perpetual Inventory 3 Purchases Periodic 4 Purchases Perpetual Inventory 5 In come Statement Perpetual Inventory 6 Income Statement Periodic Inventory from Susan V.Crosson, SANTA FE COLLEGE |
Lecture 3 Videos, Merchandising Business 3.1: Product Costs vs Selling & Administrative Costs, Costs of Goods Available, Gross Margin, Perpetual Inventory System, Multi-Step Income Statement (0:18) 3.2: Cash Discounts, Transportation Costs, Lost, Damaged or Stolen Inventory (0:17) 3.3: Events Affecting Sales, Ratio Analysis, Video: Merchandising (0:13) |
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Part VI Inventory
Videos 1 Periodic FIFO 2 Periodic LIFO 3 Periodic FIFO LIFO Recap 4 Periodic AVERAGE 5 Perpetual FIFO 6 Perpetual LIFO 7 Estimates Gross Margin Method 8 Estimates Retail Method |
Lecture 4
Videos, Inventory Flow, Cash & Controls 4.1: Inventory Cost Flow Method: Specific Identification, FIFO, LIFO, Weighted Average (0:17) 4.2: Video: Inventory Costing Methods; Inventory Analysis, Accounting for Cash, Bank Reconciliation (0:25) 4.3: Internal Control Systems,Sarbanes-Oxley Act Video: Interview w/Ron Penczek, Wellpoint (0:15) |
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Part VII Cash & Receivables
Videos 1 Overview 2 Bank Reconciliation 3 Accounts Receivable 4 Uncollectible Accounts 5 Notes Receivable |
Lecture 5
Videos, Receivables 5.1: Accounts Receivable, Allowance for Doubtful Accounts, Estimating Uncollectable Accounts (0:21) 5.2: Notes Receivables, Interest Calculations, Credit Card Sales (0:15) 5.3: Accounts Receivable Analysis, Video: Receivables (0:17) |
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Part VIII Long Term Assets
Videos 1 Long-lived Assets 2 Long-lived Assets-Buy & Lump-sum Purchase 3 Straight line Depreciation 4 Units of Production Depreciation 5 Declining Balance Depreciation 6 Disposal by Trash, Donation, or Sold for Book Value 7 Disposal by Sale or Trade-in 8 Partial years, Tax Methods, Rate Revisions |
Lecture 6 Videos, Long-Term Operational Assets 6.1: Tangible vs Intangible Assets, Determining Cost of Long Term Assets, Depreciation Methods (0:31) 6.2: Estimate Revisions, Additional Expenditures for Plant Assets, Natural Resources, Intangible Assets (0:16) 6.3: Financial Analysis, Video: Long Term Assets (0:11) |
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| Part IX Liabilities Videos |
1 Bond Types
2 Bond Types 3 Bond Price SE4 4 Effective Interest Bond Premium 5 Effective Interest Bond Discount 6 Callable Bonds 7 Convertible Bonds |
Lecture 7 Videos, Liabilities 7.1: Types of Liabilities, Notes Payable, Contingent Liabilities, Video: Determinable, Estimated and Contingent Liabilities (0:25) 7.2: Warranty Obligations, Installment Notes Payable, Line of Credit (0:13) 7.3: Bonds Issued at Face Value, Current vs Noncurrent, Ratio Analysis (0:13)
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Part X
Contributed Capital
Videos 1 Corporations 2 Startup and Organization Costs 3 Stockholders Equity format 4 Sell Stock for Cash 5 Sell Stock Finance Building 6 Stock Options 7 Cash Dividends 8 Dividend Declared 9 Treasury Stock 10 Ratios |
Lecture 8 Videos, The Business Organization and Financing 8.1: Proprietorships, Partnerships & Corporations Characteristics of Capital Stock, Classes of Stock: Common & Preferred (0:18) 8.2: Par, Stated Value & No Par Stock, Treasury Stock, Video: Corporations (0:17) |
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Part
XI Corporate Income Statement
Videos 1 Stock Dividends 2 Stock Splits 3 Deferred Taxes 4Tax Computation 5 ODEC & EPS 6 Stockholders Equity 7 EPS & Book Value |
8.3: Cash Dividends, Stock Dividends, Stock Splits, Video: Dividends (0:22) | |||
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Part XII Cash Flow
Videos
1 Statement of Cash Flows Format
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See Lecture 14
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Part
XIII Financial Performance
Videos 1 Overview 2 Horizontal Analysis 3 Vertical Analysis 4 Liquidity Ratios 5 Liquidity Ratios AR 6 Liquidity Ratios Inv 7 Liquidity Ratios AP 8 Profitability Ratios 9 Solvency Ratios 10 Cash Flow Ratios 11 Market Strength Ratios |
Lecture 9 Videos, Financial Statement Analysis 9.1: Analysis Overview, Methods of Analysis: Horizontal & Vertical Video: Analyzing Financial Statements (0:21) 9.2: Ratio Analysis, Liquidity Ratios, Solvency Ratios, Profitability Ratios (0:13) 9.3: Stock Market Ratios, Limitations on Financial Analysis, Video: Interview w/Gordon Slack, Dow Agro (0:14) |
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Part XIV
Managerial Accounting
Videos Cost Behavior -1 Overview 2 Cost Behavior Types 3 Estimating Costs 4 High Low Example E4 5 High Low Example P5 6 CVP Income Statement 7 CVP Example E8 8 Sales Mix Example E10 |
Lecture 10
Videos, Managerial Accounting 10.1: Managerial vs Financial Accounting Information, Product Costing, Example: Product Costs on Financial Statements (0:22) 10.2: Indirect Cost Allocation, Upstream and Downstream Costs, Product Costs in Service Companies, Ethical Professional Practice for Management Accountants, Video: Interview with Tony Klemm, Dow Agro (0:15) 10.3: Managerial Accounting Trends: TQM, Activity-Based Management, JIT Inventory, Video: The Need for Managerial Accounting (0:18) |
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Part XV Managerial Accounting 2
Videos
Cost Behavior -1 Overview 2 Cost Behavior Types 3 Estimating Costs |
4 High Low Example E4 5-High Low Example P5 6 CVP Income Statement 7 CVP Example E8 8 Sales Mix Example E10 |
Lecture 11
Videos , Cost Behavior 11.1: Fixed Cost Behavior, Operating Leverage, Variable Cost Behavior, Contribution Margin Income Statement (0:11) 11.2: Operating Leverage Using Contribution Margin, Cost Behavior Summarized, Relevant Range (0:10) 11.3: Per Unit Contribution Margin, Break-even Analysis, Target Profit Level, Margin of Safety Video: Classifying Costs for Decision-Making (0:23) |
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Standard
Costing 1 Video - Overview 2 Material Variances 3 Labor Variances 4 Variable Overhead Variances 5 Fixed Overhead Variances 6 Recap Variances |
Lecture 12
Videos, Cost Accumulation 12.1: Cost Drivers, Direct vs Indirect Costs, Allocating Indirect Costs (0:15) 12.2: Variable Overhead Cost Accumulation, Fixed Overhead Cost Allocation, Predetermined Overhead Rate, Cost Pools (0:13) 12.3: Relevant Information for Decision-Making, Qualitative Factors, Cost Avoidance & Cost Hierarchy, Special Decisions: Special Orders and Make or Buy, Video: Relevant Cost for Decision-Making (0:28) |
Practice Managerial/Cost Exam |
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Budgeting Process -1 Overview 2 Sales P6 3 Production P6 4 Material Purchases P6 5 Direct Labor P6 6 Overhead P6 7 SAG Expenses P6 8 COGM P6 9 IS P6 10 Cash Budgets E13 |
Lecture
13 Videos, Budgeting Process 13.1: Strategic Planning, Capital, Budgeting and Master Budget, Sales Budget, Inventory Purchases Budget (0:22) 13.2: Selling & Administrative Expense Budget, Pro Forma Statements, Video: The Budget Process (0:17) 13.3: Responsibility Accounting, Static & Flexible Budgets, Sales Volume Variances, Video: Interview with Gordon Slack, DowAgro (0:16) |
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Video Lectures on the Time Value of Money
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Lecture
14 Videos, Capital Investments
& Course Summary 14.1: Capital Budgeting and Decision-Making, Time Value of Money, Net Present Value (0:17) 14.2: Measuring Investment Cash Flows, Comparing Alternative Capital Investment Opportunities, Relevance and Time Value of Money, Payback Method (0:22) 14.3: Annual Reports, Video: Interview with Ron Penczek, Wellpoint A186 WRAP-UP (0:17) |
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Managerial Accounting 3 Videos Perform Mgt & Eval 1 Overview Perform Mgt & Eval - 2 Balanced Scorecard Perform Mgmt & Eval 3 Responsibility Accounting Perform Mgt & Eval - 4 Flexible Budgets Perform Mgt &Eval 5 ROI Perform Mgt & Eval 6 - PM &AT Perform Mgt &Eval 7 - Residual Income Perform Mgt & Eval 8EVA |
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