Lecture 1: Stockholders Equity-Basics

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Lecture 2: M/C Questions on Stockholders Equity-Basics

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Lecture 3: Issuance of Common Stock

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Lecture 4: M/C Questions on Issuance of Common Stock

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Lecture 5: Cumulative Preferred Stock

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Lecture 6: M/C Questions on Cumulative Preferred Stock

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Lecture 7: Convertible Preferred Stock

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Lecture 8: M/C Questions on Convertible Preferred Stock

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Lecture 9: Participating Preferred Stock

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Lecture 10: M/C Questions on Participating Preferred Stock

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Lecture 11: Dividends

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Lecture 12: Treasury Stock

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Lecture 13: CMA M/C Test on Stockholders Equity

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Lecture 14: CMA-Statement of Cash Flows-The Basics

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Lecture 15: Operating Section-Direct Method

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Lecture 16: Indirect Method-Part 1

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Lecture 17: Indirect Method-Part 2

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Lecture 18: Cash Flow Statement-Investing and Financing Sections

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Lecture 19: CMA M/C Test on Statement of Cash Flows

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Lecture 20: Cumulative M/C Test on External Reporting Parts 1 and 2

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Lecture 1: CMA-Estimating Credit Loss Expense and Allowance for Credit Losses P1

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Lecture 2: Credit Loss Expense and Allowance for Credit Losses P2

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Lecture 3: M/C Questions on Estimating Credit Loss Expense for Receivables

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Lecture 4: CMA-Accounts Receivable Write-off and Recovery

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Lecture 5: M/C Questions on A/R Write-off and Recovery

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Lecture 6: M/C Test on Accounts Receivable

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Lecture 7: Inventory-The Basics

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Lecture 8: Inventory-Perpetual vs Periodic

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Lecture 9: M/C Questions on Inventory the Basics and Periodic vs Perpetual

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Lecture 10: Inventory Errors

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Lecture 11: M/C Test on Inventory Basics and Inventory Errors

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Lecture 12: Inventory-Lower of Cost or Net Realizable Value (NRV)

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Lecture 13: Inventory-Lower of Cost or Market

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Lecture 14: M/C Test on Inventory Lower of Cost and NRV, LCM

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Lecture 15: FIFO Inventory Method

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Lecture 16: LIFO Periodic

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Lecture 17: Inventory-LIFO Perpetual

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Lecture 18: M/C Questions on LIFO and FIFO Inventory

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Lecture 19: Weighted Average and Moving Average

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Lecture 20: M/C Questions on Inventory-Weighted and Moving Averages

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Lecture 21: Inventory-Multiple Choice Test

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Lecture 22: Multiple Choice Chapter Test on Accounts Receivable and Inventory

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Lecture 1: Investments in Debt Securities

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Lecture 2: M/C Questions on Investments in Debt Securities

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Lecture 3: Investments in Equity Securities-Fair Value Method

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Lecture 4: Investments in Equity Securities-Equity Method

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Lecture 5: CMA-M/C Test on Investments in Equity Securities

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Lecture 6: Fixed Assets (PP&E) The Basics

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Lecture 7: Land and Land Improvements

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Lecture 8: M/C Test on Fixed Assets the Basics and Land and Land Improvements

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Lecture 9: Straight Line Depreciation

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Lecture 10: Double Declining Balance

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Lecture 11: M/C Test on Straight Line and Double Declining Balance Depreciation

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Lecture 12: Sum of the Years Digits Depreciation

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Lecture 13: Units of Production Depreciation

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Lecture 14: Group and Composite Depreciation

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Lecture 15: M/C Test on Depreciation Methods

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Lecture 16: CMA-Intangible Assets

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Lecture 17: M/C Chapter Test on Investments, Fixed Assets, and Intangibles

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Lecture 1: Contingent and Warranty Liabilities

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Lecture 2: M/C on Contingent Liabilities and Warranty Liabilities

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Lecture 3: Leases-The Basics

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Lecture 4: CMA-M/C Questions on Leases-The Basics

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Lecture 5: Operating Leases-P1

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Lecture 6: Operating Leases P2

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Lecture 7: Multiple Choice Questions on Operating Leases

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Lecture 8: CMA-Finance Leases

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Lecture 9: M/C Test on CMA-Operating and Finance Leases

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Lecture 10: CMA-Accounting for Permanent Differences Book vs Tax

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Lecture 11: M/C Questions on Permanent Differences

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Lecture 12: Accounting for Temporary Differences-Income- Part 1

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Lecture 13: Accounting for Temporary Differences-Income- Part 2

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Lecture 14: M/C Questions on Deferred Tax Asset and Liabilities from Income items

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Lecture 15: Temporary Differences-Book Expense this year, tax deduction next year

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Lecture 16: Temporary Differences-Deduct this year, book expense next year

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Lecture 17: M/C Questions on Deferred Tax Assets and Liabilities-Expense items

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Lecture 19: M/C Chapter test on Valuation of Liabilities

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Lecture 1: Step 1-Identifying the Contract with the Customer

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Lecture 2: Step 2-Identify the Separate Performance Obligations

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Lecture 3: M/C Test on Step 1 and Step 2 of Revenue Recognition

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Lecture 4: Step 3-Determine the Transaction Price

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Lecture 5: Step 4-Allocate Transaction Price to Separate Performance Obligations

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Lecture 6: M/C Test on Steps 3 and 4 of Revenue Recognition

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Lecture 7: Step 5 Recognize Revenue

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Lecture 8: M/C Test on 5 Steps to Revenue Recognition

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Lecture 9: Cost to Cost Method

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Lecture 10: Impairment Losses

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Lecture 11: Gains and Losses on Asset Sales

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Lecture 12: M/C Test on Cost to Cost, Impairment, and Gains and Losses on Asset Sales

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Lecture 1: Integrated Reporting-The Basics

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Lecture 2: Integrated Reporting-The Capitals

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Lecture 3: M/C Questions on Integrated Reporting the Basics and the Capitals

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Lecture 4: Integrated Thinking

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Lecture 6: The Integrated Report-Part 1

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Lecture 7: The Integrated Report Part 2

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Lecture 8: M/C Questions on the Integrated Report and the Content Elements

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Lecture 9: Integrated Report-Guidance Principles

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Lecture 10: M/C Chapter Test on Integrated Reporting

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Lecture 1: Product Costs vs Period Costs-The Basics

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Lecture 2: Product Costs vs Period Costs-Part 2

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Lecture 3: M/C Questions on Product Costs vs Period Costs

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Lecture 4: Overhead Allocation

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Lecture 5: Cost Behaviors-Fixed, Variable and Semi-variable

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Lecture 6: M/C Questions on Cost Behaviors and Overhead Allocation

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Lecture 7: M/C Questions on Product vs Period Cost and Cost Behaviors

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Lecture 8: Cost of Goods Manufactured

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Lecture 9: M/C Questions on Cost of Goods Manufactured

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Lecture 10: Job Order Costing

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Lecture 11: M/C Questions on Job Order Costing

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Lecture 12: Process Costing

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Lecture 13: M/C Questions on Process Costing

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Lecture 14: Activity Based Costing

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Lecture 15: M/C Questions on Activity Based Costing

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Lecture 16: Joint Costing

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Lecture 17: M/C Questions on Joint Costing

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Lecture 18: M/C Questions on Job order, Process Costing, Joint costing and ABC Costing

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Lecture 19: Cost of Goods Manufactured Simulation

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Lecture 20: Job Order Costing Simulation-

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Lecture 21: Process Costing Simulation Video-Weighted Average

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Lecture 22: Process Costing Video-FIFO

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Lecture 23: Simulation-Traditional vs Activity Based Costing

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Lecture 24: CMA-Cost Accounting Multiple Choice Chapter Test #2

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Lecture 25: CMA-Cost Accounting Multiple Choice Chapter Test

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Lecture 1: Absorption vs Direct Costing-Contribution Margin

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Lecture 2: Absorption vs Direct Costing-Ending Inventory

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Lecture 3: M/C Questions-Direct Costing Absorption Costing and take out breakeven

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Lecture 4: Sensitivity, Scenario, and Regression Analysis

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Lecture 5: Coefficient of Correlation-Coefficient of Determination

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Lecture 1: Just in Time Inventory

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Lecture 2: Just in Time Inventory-Affect on Operations

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Lecture 3: M/C Test on Just in Time Inventory

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Lecture 4: Lean Manufacturing

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Lecture 5: M/C Test on Lean Manufacturing

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Lecture 6: Material Requirements Planning Part 1

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Lecture 7: Material Requirements Planning Part 2

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Lecture 8: M/C Test on Material Requirements Planning

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Lecture 9: Enterprise Resource Planning-ERP Systems

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Lecture 10: Outsourcing

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Lecture 11: M/C Test on ERP Systems and Outsourcing

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Lecture 12: M/C Chapter Test on Supply Chain Management

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Lecture 1: Value Chain Analysis

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Lecture 2: Value Engineering

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Lecture 3: M/C Questions on Value Chain and Value Engineering

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Lecture 4: Business Process Re-Engineering

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Lecture 5: M/C Test on Cost Driver Analysis and Business Process Re-Engineering

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Lecture 6: Cost of Quality

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Lecture 7: M/C Test on Cost of Quality

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Lecture 8: M/C Chapter Test on Business Process Improvements

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Lecture 1: Sensitivity, Scenario and Regression

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Lecture 2: Coefficient of Correlation

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Lecture 3: Multiple Choice Test on Sensitivity Scenario and Correlation

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Lecture 4: Learning Curve

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Lecture 5: M/C Test on the Learning Curve

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Lecture 6: Porter-Five Competitive Forces

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Lecture 7: CMA-Differentiation Strategy vs Cost Leadership

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Lecture 8: M/C Test on Five Forces of Competition and Types of Strategy

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Lecture 9: BCG-Growth-Share Matrix

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Lecture 10: M/C Test on BCG-Growth Share Matrix

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Lecture 11: M/C Chapter Test on Analysis, Forecasting and Strategy

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Lecture 1: Budgeting-The basics

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Lecture 2: M/C Questions on Budgeting the Basics

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Lecture 3: Operating Budgets including sales and production budgets

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Lecture 4: M/C Questions on Sales and Production Budgets

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Lecture 5: Direct Materials Budget

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Lecture 6: M/C Questions on Direct Materials Budget

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Lecture 7: Direct Labor Budget, Overhead Budget and Selling and Admin Budget

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Lecture 8: M/C Questions on Direct Labor Budget, Overhead, and Admin Expense Budget

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Lecture 9: Financial Budgets including Cash Collections Budget

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Lecture 10: M/C Questions on Financial Budgets including Cash Available Budget

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Lecture 11: Financial Budgets Including Cash Disbursements Budget and Pro Forma Financials

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Lecture 12: M/C on Financial Budgets including Cash Disbursement and Pro Forma Financials

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Lecture 13: M/C Test on Operating and Financial Budgets

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Lecture 14: Preparing a Flexible Budget from the Master Budget

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Lecture 15: Flexible Budget Variance Analysis

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Lecture 16: M/C Questions on Flexible Budgeting

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Lecture 17: Variance Analysis-Direct Materials

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Lecture 18: M/C Questions on Direct Material Variances

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Lecture 19: Direct Labor Variances

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Lecture 20: M/C Questions on Direct Labor Variances

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Lecture 21: Factory Overhead Variances-The Basics

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Lecture 22: Factory Overhead Variances

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Lecture 23: M/C Questions on Overhead Variances

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Lecture 24: M/C Questions on Flexible Budgeting and Variance Analysis

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Lecture 25: Budgeting and Variance Analysis Multiple Choice Test #1

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Lecture 26: Budgeting and Variance Analysis Multiple Choice Test # 2

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Lecture 27: Budgeting and Variances Multiple Choice Test # 3

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Lecture 28: Simulation Video-Flexible Budgeting

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Lecture 29: Direct Material and Direct Labor Variances Simulation

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Lecture 30: Standard Costing Variable Overhead Variances with Journal Entries Simulation P1

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Lecture 31: Standard Cost overhead variances with journal entries Sim P2

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Lecture 1: Responsibility Accounting-The Basics

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Lecture 3: Controllable and Non-Controllable Costs

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Lecture 4: Common Cost Allocation

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Lecture 5: M/C Test on Controllable and Non-Controllable and Common Cost Allocation

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Lecture 6: Controllable Margin

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Lecture 7: M/C Questions on Controllable Margin

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Lecture 8: Transfer Pricing

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Lecture 9: M/C Questions on Transfer Pricing

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Lecture 10: Return On Investment

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Lecture 11: ROI vs Residual Income

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Lecture 12: M/C Questions ROI vs Residual Income

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Lecture 13: SWOT Analysis

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Lecture 14: Balanced Scorecard

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Lecture 15: M/C Questions on the Balanced Scorecard

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Lecture 16: M/C Test on SWOT Analysis and Balanced Scorecard

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Lecture 17: CMA Chapter Test on Responsibility Accounting and Performance Measures

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Lecture 1: Foreign Corrupt Practices Act

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Lecture 2: M/C Questions on Foreign Corrupt Practices Act

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Lecture 3: Sarbanes Oxley-Audit Committee and Internal Audit

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Lecture 4: CMA-M/C Test on Sarbanes Oxley Audit Committee and Internal Audit

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Lecture 5: Sarbanes Oxley-Prohibited Services and Auditor Rotation

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Lecture 7: Sarbanes Oxley-Other Requirements

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Lecture 8: CMA-M/C Questions on other requirements of the Sarbanes Oxley Act

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Lecture 9: Audit Approaches to Risk Assessment-Top Down vs Bottom Up

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Lecture 10: M/C Questions on Audit Approaches-Top Down vs Bottom Up

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Lecture 11: Audit Opinions

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Lecture 12: M/C Test on Audit Opinions

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Lecture 13: Audit Risk Model-Inherent, Control and Detection Risk

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Lecture 14: M/C Questions on Audit Risk Model-Inherent, Control and Detection Risk

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Lecture 15: CMA-COSO Internal Control Objectives

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Lecture 16: M/C Questions on COSO Internal Control Objectives

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Lecture 17: COSO Internal Control Components

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Lecture 18: M/C Test on COSO Internal Control Components

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Lecture 19: Requirements for effective internal controls

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Lecture 20: Requirements for effective internal controls Part 2

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Lecture 21: M/C Test on Requirements for Effective Internal Control

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Lecture 22: M/C Chapter Test on Corporate Governance and Internal Control

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Lecture 1: Encryption Part 1

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Lecture 2: Encryption Part 2

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Lecture 3: M/C Questions on Encryption

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Lecture 4: CIA Security Triad

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Lecture 5: M/C Test on the CIA Security Triad

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Lecture 6: Computer Crimes

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Lecture 7: Disaster Recovery

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Lecture 9: Computer Assisted Audit Techniques Part 1

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Lecture 10: Computer Assisted Audit Techniques Part 2

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Lecture 12: General Controls

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Lecture 13: Application Controls Part 1-Input

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Lecture 14: Application Controls Input-Continued

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Lecture 15: Application Controls-Processing, Hardware and Output Controls

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Lecture 16: Multiple Choice Questions on General and Application Controls

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Lecture 17: Preventive, Detective, and Corrective Controls

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Lecture 18: Feedback, Feedforward and Directive Controls

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Lecture 20: Logical and Physical Access Controls

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Lecture 21: Multiple Choice Test on Logical and Physical Access Controls

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Lecture 22: Segregation of Duties-Revenue Cycle

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Lecture 23: Segregation of Duties-Expenditures Cycle.

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Lecture 24: M/C Test Segregation of Duties Revenue & Expenditures Cycle

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Lecture 25: Segregation of Duties-Human Resources and Payroll Cycle

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Lecture 26: HR and Payroll Cycle Part 2

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Lecture 27: M/C Test on Segregation of Duties in the Payroll Cycle

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Lecture 28: M/C Chapter Test on Internal Controls and Security Measures

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Lecture 1: CMA-Data Storage-The Basics

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Lecture 2: Types of Data Storage

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Lecture 3: M/C Test on Data Storage

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Lecture 4: Data Life Cycle

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Lecture 5: M/C Questions on Data Life Cycle

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Lecture 6: Database Part 1

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Lecture 7: Database Part 2

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Lecture 8: Multiple Choice Questions on Databases

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Lecture 9: Database Schema

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Lecture 10: M/C Test on Data Life Cycle and Databases

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Lecture 11: CMA-Types of Information Systems

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Lecture 12: CMA-Types of Information Systems Continued

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Lecture 13: M/C Questions on Types of Information Systems

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Lecture 14: CMA-COBIT 2019

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Lecture 15: CMA-Flowcharts

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Lecture 16: M/C Test on COBIT 2019 and Flowcharting

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Lecture 17: M/C Chapter Test on Information Systems and Data Governance

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Lecture 1: System Development Life Cycle Part 1

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Lecture 2: M/C Test on SDLC Part 1

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Lecture 3: System Development Life Cycle Part 2

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Lecture 4: M/C Test on SDLC Part 2

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Lecture 5: System Development Life Cycle Part 3

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Lecture 6: M/C Test on System Development Life Cycle P3

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Lecture 7: SDLC Parts 4 and 5-Development and Testing

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Lecture 8: System Development Life Cycle-Testing Continued

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Lecture 9: M/C Test on SDLC Parts 4 and 5 Development and Testing

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Lecture 10: SDLC Parts 6 and 7 Deployment and Ongoing Maintenance

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Lecture 11: M/C Test on SDLC Parts 6 and 7 Deployment and Maintenance

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Lecture 12: Cloud Computing

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Lecture 13: M/C Test on Cloud Computing

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Lecture 14: Big Data

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Lecture 15: M/C Test on Big Data

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Lecture 16: Data Analytics

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Lecture 17: M/C Test on Data Analytics

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Lecture 18: M/C Chapter Test on System Development and Data Analytics

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Lecture 1: 3 Types of Business Combinations

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Lecture 2: Goodwill and Gain from a Business Combination

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Lecture 3: M/C Test-3 Types and Goodwill and Gain from a Business Combination

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Lecture 4: Non-Controlling Interest

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Lecture 5: Assets and Liabilities-Fair Value vs Book Value

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Lecture 6: M/C Test on Non-Controlling Interest, Assets and Liabilities

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Lecture 7: Consolidated Net Income-CMA

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Lecture 1: CMA-Part One-Final Exam M/C Testlet #1

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Lecture 2: CMA-Part One-Final Exam M/C Testlet #2

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Lecture 3: CMA-Part One-Final Exam M/C Testlet # 3

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Lecture 4: CMA-Part One-Final Exam M/C Testlet #4

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Lecture 5: CMA-Part One-Final Exam M/C Testlet# 5

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Lecture 6: CMA-Part One-Final Exam M/C Testlet # 6

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Lecture 7: CMA-Part One-Final Exam-M/C Testlet #7

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Lecture 8: Add Five Points To Your Score on Exam Morning

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