Lecture 1: Deferral of Expense

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Lecture 2: Deferral of Revenue

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Lecture 3: Accrual of Revenue-

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Lecture 4: Accrual of Expenses-

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Lecture 5: Cash Basis to Accrual-Net Income

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Lecture 6: Cash to Accrual Net Income-Continued

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Lecture 7: Accruals and Deferrals Video Simulation

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Lecture 1: MD&A Disclosure

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Lecture 2: Summary of Significant Accounting Policies

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Lecture 3: Disclosures involving nature of operations and estimates

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Lecture 4: Disclosures due to Concentrations

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Lecture 5: Subsequent Events

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Lecture 6: Assets-The Basics

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Lecture 7: Liabilities-The Basics

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Lecture 8: Fair Value Framework Part 1-Most Advantageous Market

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Lecture 9: Fair Value Framework P2-Fair Value Hierarchy, Levels 1-3

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Lecture 1: accounts receivable-gross and net method

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Lecture 2: Estimating Credit Loss Expense and Allowance for Credit Losses P1

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Lecture 3: Estimating Credit Losses and Allowance for Credit Losses P2

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Lecture 4: write-offs and recovery

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Lecture 5: Receivables-Factoring- Pledging and Assigning.

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Lecture 6: Discounting a Note Receivable

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Lecture 7: Gross and Net Method simulation

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Lecture 8: Notes Receivable-Non Interest Bearing Notes

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Lecture 9: Notes Receivable simulation # 2

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Lecture 10: Notes Receivable Simulation # 3

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Lecture 11: Simulation-Analysis of Accounts Receivable

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Lecture 1: Step 1-Identify The Contract with a Customer

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Lecture 2: Step 2-Identify the Separate Performance Obligations

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Lecture 3: Step 3-Determine the Transaction Price

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

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Lecture 5: Step 5-Recognize Revenue as Performance Obligations are Satisfied

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Lecture 6: Incremental Costs

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Lecture 7: Principal and Agent

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Lecture 8: Revenue from Consignment Arrangements

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Lecture 9: Revenue Recognition Simulation Video-Imputed Interest

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Lecture 10: Revenue Recognition Simulation Video-Variable Consideration

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Lecture 1: Long Term Construction-Percentage of Completion Method

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Lecture 2: Completed Contract Method

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Lecture 1: Income Statement-The Basics

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Lecture 2: Income Statement-Expense Categories

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Lecture 3: Discontinued operations

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Lecture 4: Accounting for Cloud Computing Arrangements-

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Lecture 5: Accounting Changes-Change In Estimate

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Lecture 6: Accounting Changes-Change in Principle

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Lecture 7: Accounting Change- Change In Reporting Entity

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Lecture 8: Prior Period Adjustments-Correction of Errors

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Lecture 9: Statement of Retained Earnings

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Lecture 10: Special Purpose Frameworks

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Lecture 11: Private Company Council-The Basics

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Lecture 12: Private Company Council-Part 2

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Lecture 13: Interim Financial Reporting-The Basics

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Lecture 14: Interim Financial Reporting-Continued

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Lecture 15: Opening Retained Earnings-Restatement-Simulation Video

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Lecture 16: Accounting Changes Simulation

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Lecture 1: FAR-Fixed Asset Valuation-

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Lecture 2: Land, Building, and Land Improvements

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Lecture 3: Fixed Assets-Basket Purchases

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Lecture 4: Capitalization of interest-the basics

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Lecture 5: Capitalization of Interest

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Lecture 6: Impairment of Fixed Assets and Patents

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Lecture 7: Intangible Assets- Indefinite Life vs Finite Life

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Lecture 8: Straight Line Depreciation

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Lecture 9: Sum of the Year's Digits Depreciation

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Lecture 10: Double Declining Balance Depreciation

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Lecture 11: Depreciation-Change in Methods-Units of Production

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Lecture 12: Composite Depreciation and Asset Disposals

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Lecture 13: Capitalized Interest Simulation Video

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Lecture 14: Land and Land Improvements Simulation Video

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Lecture 15: Depletion-

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Lecture 1: Leases-the Basics

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Lecture 2: Operating Leases

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Lecture 3: Operating Leases-Uneven Payments-

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Lecture 4: Finance Leases-The Basics

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Lecture 5: Finance Leases-Lessee-Part 2

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Lecture 6: Finance Lease Simulation-Lessee-Ordinary Annuity

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Lecture 7: Finance Lease Simulation-Lessee-Annuity Due

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Lecture 8: Operating Leases Simulation-5 Years

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Lecture 1: Liabilities-The Basics

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Lecture 2: accounts payable-gross and net method

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Lecture 3: payroll tax liabilities

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Lecture 4: sales tax liabilities

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Lecture 5: Contingent Liabilities

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Lecture 6: Compensated Absences

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Lecture 7: Current Liabilities-Special Topics

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Lecture 8: Purchase Commitments

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Lecture 9: Termination Liabilities-The Basics

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Lecture 10: Termination Liabilities-No Future Services Required

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Lecture 11: Termination Liabilities When Future Services are Required

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Lecture 12: Notes Payable

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Lecture 13: Contingent Liabilities Simulation Video Part 1

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Lecture 14: Contingent Liabilities Simulation Video Parts 2 and 3

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Lecture 1: Bonds-The Basics-

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Lecture 2: Bonds-Present Value and Journal Entries-

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Lecture 3: Bond Issuance Costs

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Lecture 4: Bonds-Narrated Multiple Choice Questions

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Lecture 5: Bonds issued between interest dates

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Lecture 6: Year end bond interest accrual

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Lecture 7: Early Extinguishment of Bonds

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Lecture 8: Additional bond topics

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Lecture 9: Bond Sinking Fund Requirements

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Lecture 10: Troubled Debt Restructuring

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Lecture 11: Bond Extinguishment Simulation Video

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Lecture 12: Bond Issuance Cost Simulation Video

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Lecture 1: Cash and Cash Equivalents

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Lecture 2: Bank Reconciliation

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Lecture 3: Intro to Statement of Cash Flows

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Lecture 4: Operating Section-Direct Method

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Lecture 5: Operating Section-Indirect Method

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Lecture 6: Operating Section-Indirect Method Part 2

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Lecture 7: Investing and Financing Sections

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Lecture 8: Bank Reconciliation Simulation

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Lecture 9: Cash Flow Simulation

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Lecture 1: Stockholders Equity-The Basics

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Lecture 2: Participating Preferred Stock

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Lecture 3: Issuance of Common Stock for Cash, Other Assets and Services

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Lecture 4: Stock Subscriptions

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Lecture 5: Preferred Stock-Cumulative

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Lecture 6: Convertible Preferred Stock

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Lecture 7: Treasury Stock-Cost Method and Retirement

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Lecture 8: Treasury Stock-Par Value Method

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Lecture 9: Appropriated Retained Earnings

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Lecture 10: Quasi-Reorganization

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Lecture 11: Statement of Changes in Stockholders Equity

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Lecture 12: Stockholders Equity-Treasury Stock Simulation Video

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Lecture 13: Stockholders Equity-Stock Options Simulation Video

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Lecture 14: Cash and Property Dividends

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Lecture 15: Stock Dividends and Stock Splits

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Lecture 1: Investments in Debt Securities -Trading

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Lecture 2: Investments in AFS Debt Securities

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Lecture 3: Investments in Held to Maturity Debt Securities-

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Lecture 4: Investments in Equity Securities-FVNI Method-

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Lecture 5: Fair Value Net Income Method Part 2

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Lecture 6: Equity Method-

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Lecture 7: Equity Method With Goodwill

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Lecture 8: Cash Surrender Value of Life Insurance

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Lecture 9: Simulation on Investment in Equity Securities-Fair Value- Net Income method

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Lecture 10: Investment in Available for Sale Debt Securities Simulation Part 1

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Lecture 11: Investment in Available for Sale Debt Securities Simulation Part 2-

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Lecture 12: Allowance for Credit Loss Simulation

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Lecture 1: 3 Types of Business Combinations

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Lecture 2: Cost of Acquisition-Fair Value Adjustments

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Lecture 3: Goodwill and Non-controlling interest-The Basics

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Lecture 4: Goodwill and Non-Controlling Interest Continued

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Lecture 5: Fair Value of Net Assets not Known

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Lecture 6: Consolidated Financial Statements and Eliminating Journal Entry

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Lecture 7: Inter-company Inventory

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Lecture 8: Sale of Inter-company Fixed Assets

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Lecture 9: Variable Interest Entities

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Lecture 10: Consolidated Financial Statements-Worksheet entries

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Lecture 11: Microsoft Excel-Consolidated Worksheet Simulation-

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Lecture 12: Consolidated Financial Statements with NCI

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Lecture 1: Foreign Currency Import Transactions

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Lecture 2: Foreign Currency Export Risk

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Lecture 1: Government Accounting-The Basics

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Lecture 2: Basic Governmental Funds-Part 1

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Lecture 3: Basic Governmental Funds Part 2

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Lecture 4: Proprietary Funds

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Lecture 5: 5 Categories of Fund Balance

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Lecture 6: Fiduciary Funds

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Lecture 7: Cash Flow Statement

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Lecture 8: Other Financing Sources and Uses

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Lecture 9: Encumbrances and Closing Entries

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Lecture 10: Property Taxes

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Lecture 11: Fund Level Financial Reporting-Major vs Non-Major Funds

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Lecture 12: Government Funds-Video Simulation with Journal Entries

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Lecture 13: Government Financial Statement Titles

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Lecture 14: Enterprise Fund Statement of Cash Flows Simulation Video

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Lecture 1: Not For Profits-The Basics

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Lecture 2: Not For Profits-Net Asset Model

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Lecture 3: Not For Profits-Financial Reporting Objectives

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Lecture 4: Not For Profits-Program vs Support

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Lecture 5: Conditional vs Unconditional

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Lecture 6: Not For Profits-Fixed Assets and Investment Income

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Lecture 7: Not For Profits-Endowment Reporting

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Lecture 8: Multi-Year Pledges

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Lecture 9: Donated Services

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Lecture 10: Statement of Cash Flows

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Lecture 11: Functional Expenses Breakdown

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Lecture 12: Colleges and Universities Part 1

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Lecture 13: Colleges and Universities Part 2

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Lecture 14: Not For Profit-Hospitals Part 1

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Lecture 15: Not For Profit Hospitals Part 2

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Lecture 16: Not For Profit-Cash Flow Statement

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Lecture 1: Basic Earnings Per Share-Numerator

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Lecture 2: Basic Earnings Per Share-Numerator-Denominator

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Lecture 3: Fully Diluted earnings Per Share

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Lecture 4: Options and Warrants

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Lecture 5: Earnings Per Share Simulation Video

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Lecture 6: Basic EPS-Advanced Topics

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Lecture 1: Permanent Differences

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Lecture 2: Temporary Differences-Book Income this year, taxable income next year

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Lecture 3: Temporary Differences-Taxable Income this year, book income next year

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Lecture 4: temporary differences-expenses/deductions

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Lecture 5: Temporary Differences-Advanced topics

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Lecture 6: Deferred Tax Asset-Valuation Allowance

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Lecture 7: Net Operating Loss

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Lecture 8: Simulation-Book Income to Taxable Income

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Lecture 1: Inventory-The Basics

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Lecture 2: Perpetual vs Periodic Inventory

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Lecture 3: Inventory Errors

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Lecture 4: Inventory-Consignment

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Lecture 5: Lower of Cost and NRV

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Lecture 6: Lower of Cost or Market

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Lecture 7: FIFO Inventory

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Lecture 8: LIFO-Periodic

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Lecture 9: LIFO-Perpetual

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Lecture 10: Dollar Value LIFO

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Lecture 11: Weighted Average and Moving Average

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Lecture 12: Inventory Errors Simulation Video

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Lecture 13: Simulation-Inventory-Relative Sales Value and Retail Method

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Lecture 14: Simulation-Sub Ledger to General Ledger Reconciliation

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Lecture 15: Year End Inventory Adjustment Simulation

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Lecture 16: Estimated Gross Profit Method Sim for Insurance Losses and Interim Reporting

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Lecture 1: FAR-Comprehensive Income Part 1-Reporting Total Comp Income

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Lecture 2: Comprehensive Income Part 2-Calculating OCI

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Lecture 3: Comprehensive Income Part 3-Calculating OCI Continued

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Lecture 1: Ratios-Common Size Balance Sheet and Income Statement

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Lecture 2: Ratio Analysis-Liquidity Ratios

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Lecture 3: Transaction Effect on Ratios

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Lecture 4: Operating Cycle and Cash Conversion Cycle

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Lecture 5: Transaction Effect on Ratios-Simulation Video

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Lecture 6: Financial Statement Ratios-Simulation Video

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Lecture 7: Journal Entries and Ratios Simulation-2020

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Lecture 1: Asset Retirement Obligations

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Lecture 1: Partnership Formation and adding a new partner

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Lecture 2: Partnership Allocation of Income

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Lecture 3: Partnership Liquidation

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Lecture 4: Partnership Liquidation Simulation Video

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Lecture 1: Fair Value Simulation-Balance Sheet

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Lecture 2: FAR Testlet #1 2024

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Lecture 3: FAR Testlet #2 2024

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Lecture 4: FAR Testlet #3 2024

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Lecture 5: FAR Testlet #4 2024

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Lecture 6: Final Exam Simulation-Cash Basis to Accrual

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Lecture 7: FAR-"Best Bet" Final Exam Simulation Video-Investments-Equity Method

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Lecture 8: FAR "Best Bet" Final Exam Simulation Video-Capitalization of Interest

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Lecture 9: Final Exam Simulation-Adjusting and Correcting Journal Entries

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Lecture 10: FVNI Method Accounting for Investments in Equity Securities

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Lecture 11: Best Bet Simulation-Accounting for Income Tax-Book to Tax Income

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Lecture 12: Final Exam Simulation Video-Allowance for Credit Losses (NEW!)

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Lecture 13: Final Exam Simulation-Asset Retirement Obligations

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Lecture 14: Final Exam Simulation-Inventory-Part 1-Weighted Average and Periodic

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Lecture 15: Final Exam Simulation-Inventory Part 2-Moving Average and Perpetual

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Lecture 16: Final Exam Ratio Simulation Part 1

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Lecture 17: Final Exam Ratio Simulation Part 2

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Lecture 18: Long Term Construction Sim with a Loss-Part 1

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Lecture 19: Long Term Construction Sim with a Loss-Part 2

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Lecture 20: Long Term Construction sim with a loss-Part 3

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Lecture 21: What to do Exam Morning to Score 5 Extra Points!

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Lecture 1: Amazon E-Book for Those Taking FAR in 2024

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