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Chapter 1 : Balance Sheet
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Chapter 2 : Cash Basis to Accrual-Adjusting Entries-Deferrals & AccrualsLecture 1: Deferral of ExpenseFree PreviewLecture 2: Deferral of RevenueFree PreviewLecture 3: Accrual of Revenue-Free PreviewLecture 4: Accrual of Expenses-Free PreviewLecture 5: Cash Basis to Accrual-Net IncomePrivateLecture 6: Cash to Accrual Net Income-ContinuedPrivateLecture 7: Accruals and Deferrals Video SimulationPrivate
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Chapter 3 : FAR Disclosures and Footnotes-Lecture 1: MD&A DisclosurePrivateLecture 2: Summary of Significant Accounting PoliciesPrivateLecture 3: Disclosures involving nature of operations and estimatesPrivateLecture 4: Disclosures due to ConcentrationsPrivateLecture 5: Subsequent EventsPrivateLecture 6: Assets-The BasicsPrivateLecture 7: Liabilities-The BasicsPrivateLecture 8: Fair Value Framework Part 1-Most Advantageous MarketPrivateLecture 9: Fair Value Framework P2-Fair Value Hierarchy, Levels 1-3Private
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Chapter 4 : Accounts and Notes ReceivableLecture 1: accounts receivable-gross and net methodPrivateLecture 2: Estimating Credit Loss Expense and Allowance for Credit Losses P1PrivateLecture 3: Estimating Credit Losses and Allowance for Credit Losses P2PrivateLecture 4: write-offs and recoveryPrivateLecture 5: Receivables-Factoring- Pledging and Assigning.PrivateLecture 6: Discounting a Note ReceivablePrivateLecture 7: Gross and Net Method simulationPrivateLecture 8: Notes Receivable-Non Interest Bearing NotesPrivateLecture 9: Notes Receivable simulation # 2PrivateLecture 10: Notes Receivable Simulation # 3PrivateLecture 11: Simulation-Analysis of Accounts ReceivablePrivate
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Chapter 5 : Revenue Recognition-Lecture 1: Step 1-Identify The Contract with a CustomerPrivateLecture 2: Step 2-Identify the Separate Performance ObligationsPrivateLecture 3: Step 3-Determine the Transaction PricePrivateLecture 4: Step 4-Allocate Transaction Price to Separate Performance ObligationsPrivateLecture 5: Step 5-Recognize Revenue as Performance Obligations are SatisfiedPrivateLecture 6: Incremental CostsPrivateLecture 7: Principal and AgentPrivateLecture 8: Revenue from Consignment ArrangementsPrivateLecture 9: Revenue Recognition Simulation Video-Imputed InterestPrivateLecture 10: Revenue Recognition Simulation Video-Variable ConsiderationPrivate
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Chapter 6 : Long Term Construction Contracts
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Chapter 7 : FAR Income Statement and Accounting ChangesLecture 1: Income Statement-The BasicsPrivateLecture 2: Income Statement-Expense CategoriesPrivateLecture 3: Discontinued operationsPrivateLecture 4: Accounting for Cloud Computing Arrangements-PrivateLecture 5: Accounting Changes-Change In EstimatePrivateLecture 6: Accounting Changes-Change in PrinciplePrivateLecture 7: Accounting Change- Change In Reporting EntityPrivateLecture 8: Prior Period Adjustments-Correction of ErrorsPrivateLecture 9: Statement of Retained EarningsPrivateLecture 10: Special Purpose FrameworksPrivateLecture 11: Private Company Council-The BasicsPrivateLecture 12: Private Company Council-Part 2PrivateLecture 13: Interim Financial Reporting-The BasicsPrivateLecture 14: Interim Financial Reporting-ContinuedPrivateLecture 15: Opening Retained Earnings-Restatement-Simulation VideoPrivateLecture 16: Accounting Changes SimulationPrivate
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Chapter 8 : FAR Fixed Assets and ImpairmentsLecture 1: FAR-Fixed Asset Valuation-PrivateLecture 2: Land, Building, and Land ImprovementsPrivateLecture 3: Fixed Assets-Basket PurchasesPrivateLecture 4: Capitalization of interest-the basicsPrivateLecture 5: Capitalization of InterestPrivateLecture 6: Impairment of Fixed Assets and PatentsPrivateLecture 7: Intangible Assets- Indefinite Life vs Finite LifePrivateLecture 8: Straight Line DepreciationPrivateLecture 9: Sum of the Year's Digits DepreciationPrivateLecture 10: Double Declining Balance DepreciationPrivateLecture 11: Depreciation-Change in Methods-Units of ProductionPrivateLecture 12: Composite Depreciation and Asset DisposalsPrivateLecture 13: Capitalized Interest Simulation VideoPrivateLecture 14: Land and Land Improvements Simulation VideoPrivateLecture 15: Depletion-Private
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Chapter 9 : LeasesLecture 1: Leases-the BasicsPrivateLecture 2: Operating LeasesPrivateLecture 3: Operating Leases-Uneven Payments-PrivateLecture 4: Finance Leases-The BasicsPrivateLecture 5: Finance Leases-Lessee-Part 2PrivateLecture 6: Finance Lease Simulation-Lessee-Ordinary AnnuityPrivateLecture 7: Finance Lease Simulation-Lessee-Annuity DuePrivateLecture 8: Operating Leases Simulation-5 YearsPrivate
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Chapter 10 : Other LiabilitiesLecture 1: Liabilities-The BasicsPrivateLecture 2: accounts payable-gross and net methodPrivateLecture 3: payroll tax liabilitiesPrivateLecture 4: sales tax liabilitiesPrivateLecture 5: Contingent LiabilitiesPrivateLecture 6: Compensated AbsencesPrivateLecture 7: Current Liabilities-Special TopicsPrivateLecture 8: Purchase CommitmentsPrivateLecture 9: Termination Liabilities-The BasicsPrivateLecture 10: Termination Liabilities-No Future Services RequiredPrivateLecture 11: Termination Liabilities When Future Services are RequiredPrivateLecture 12: Notes PayablePrivateLecture 13: Contingent Liabilities Simulation Video Part 1PrivateLecture 14: Contingent Liabilities Simulation Video Parts 2 and 3Private
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Chapter 11 : FAR BondsLecture 1: Bonds-The Basics-PrivateLecture 2: Bonds-Present Value and Journal Entries-PrivateLecture 3: Bond Issuance CostsPrivateLecture 4: Bonds-Narrated Multiple Choice QuestionsPrivateLecture 5: Bonds issued between interest datesPrivateLecture 6: Year end bond interest accrualPrivateLecture 7: Early Extinguishment of BondsPrivateLecture 8: Additional bond topicsPrivateLecture 9: Bond Sinking Fund RequirementsPrivateLecture 10: Troubled Debt RestructuringPrivateLecture 11: Bond Extinguishment Simulation VideoPrivateLecture 12: Bond Issuance Cost Simulation VideoPrivate
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Chapter 12 : Cash and Cash Equivalents and Statement of Cash FlowsLecture 1: Cash and Cash EquivalentsPrivateLecture 2: Bank ReconciliationPrivateLecture 3: Intro to Statement of Cash FlowsPrivateLecture 4: Operating Section-Direct MethodPrivateLecture 5: Operating Section-Indirect MethodPrivateLecture 6: Operating Section-Indirect Method Part 2PrivateLecture 7: Investing and Financing SectionsPrivateLecture 8: Bank Reconciliation SimulationPrivateLecture 9: Cash Flow SimulationPrivate
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Chapter 13 : Stockholders EquityLecture 1: Stockholders Equity-The BasicsPrivateLecture 2: Participating Preferred StockPrivateLecture 3: Issuance of Common Stock for Cash, Other Assets and ServicesPrivateLecture 4: Stock SubscriptionsPrivateLecture 5: Preferred Stock-CumulativePrivateLecture 6: Convertible Preferred StockPrivateLecture 7: Treasury Stock-Cost Method and RetirementPrivateLecture 8: Treasury Stock-Par Value MethodPrivateLecture 9: Appropriated Retained EarningsPrivateLecture 10: Quasi-ReorganizationPrivateLecture 11: Statement of Changes in Stockholders EquityPrivateLecture 12: Stockholders Equity-Treasury Stock Simulation VideoPrivateLecture 13: Stockholders Equity-Stock Options Simulation VideoPrivateLecture 14: Cash and Property DividendsPrivateLecture 15: Stock Dividends and Stock SplitsPrivate
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Chapter 14 : FAR Marketable Securities and other investmentsLecture 1: Investments in Debt Securities -TradingPrivateLecture 2: Investments in AFS Debt SecuritiesPrivateLecture 3: Investments in Held to Maturity Debt Securities-PrivateLecture 4: Investments in Equity Securities-FVNI Method-PrivateLecture 5: Fair Value Net Income Method Part 2PrivateLecture 6: Equity Method-PrivateLecture 7: Equity Method With GoodwillFree PreviewLecture 8: Cash Surrender Value of Life InsurancePrivateLecture 9: Simulation on Investment in Equity Securities-Fair Value- Net Income methodPrivateLecture 10: Investment in Available for Sale Debt Securities Simulation Part 1PrivateLecture 11: Investment in Available for Sale Debt Securities Simulation Part 2-PrivateLecture 12: Allowance for Credit Loss SimulationPrivate
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Chapter 15 : Business Combinations-Lecture 1: 3 Types of Business CombinationsPrivateLecture 2: Cost of Acquisition-Fair Value AdjustmentsPrivateLecture 3: Goodwill and Non-controlling interest-The BasicsPrivateLecture 4: Goodwill and Non-Controlling Interest ContinuedPrivateLecture 5: Fair Value of Net Assets not KnownPrivateLecture 6: Consolidated Financial Statements and Eliminating Journal EntryPrivateLecture 7: Inter-company InventoryPrivateLecture 8: Sale of Inter-company Fixed AssetsPrivateLecture 9: Variable Interest EntitiesPrivateLecture 10: Consolidated Financial Statements-Worksheet entriesPrivateLecture 11: Microsoft Excel-Consolidated Worksheet Simulation-PrivateLecture 12: Consolidated Financial Statements with NCIPrivate
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Chapter 16 : FAR Foreign Currency and Hedging
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Chapter 17 : Government Accounting and ReportingLecture 1: Government Accounting-The BasicsPrivateLecture 2: Basic Governmental Funds-Part 1PrivateLecture 3: Basic Governmental Funds Part 2PrivateLecture 4: Proprietary FundsPrivateLecture 5: 5 Categories of Fund BalancePrivateLecture 6: Fiduciary FundsPrivateLecture 7: Cash Flow StatementPrivateLecture 8: Other Financing Sources and UsesPrivateLecture 9: Encumbrances and Closing EntriesPrivateLecture 10: Property TaxesPrivateLecture 11: Fund Level Financial Reporting-Major vs Non-Major FundsPrivateLecture 12: Government Funds-Video Simulation with Journal EntriesPrivateLecture 13: Government Financial Statement TitlesPrivateLecture 14: Enterprise Fund Statement of Cash Flows Simulation VideoPrivate
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Chapter 18 : FAR Not For ProfitLecture 1: Not For Profits-The BasicsPrivateLecture 2: Not For Profits-Net Asset ModelPrivateLecture 3: Not For Profits-Financial Reporting ObjectivesPrivateLecture 4: Not For Profits-Program vs SupportPrivateLecture 5: Conditional vs UnconditionalPrivateLecture 6: Not For Profits-Fixed Assets and Investment IncomePrivateLecture 7: Not For Profits-Endowment ReportingPrivateLecture 8: Multi-Year PledgesPrivateLecture 9: Donated ServicesPrivateLecture 10: Statement of Cash FlowsPrivateLecture 11: Functional Expenses BreakdownPrivateLecture 12: Colleges and Universities Part 1PrivateLecture 13: Colleges and Universities Part 2PrivateLecture 14: Not For Profit-Hospitals Part 1PrivateLecture 15: Not For Profit Hospitals Part 2PrivateLecture 16: Not For Profit-Cash Flow StatementPrivate
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Chapter 19 : Earnings Per ShareLecture 1: Basic Earnings Per Share-NumeratorPrivateLecture 2: Basic Earnings Per Share-Numerator-DenominatorPrivateLecture 3: Fully Diluted earnings Per SharePrivateLecture 4: Options and WarrantsPrivateLecture 5: Earnings Per Share Simulation VideoPrivateLecture 6: Basic EPS-Advanced TopicsPrivate
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Chapter 20 : FAR Accounting for Income TaxesLecture 1: Permanent DifferencesFree PreviewLecture 2: Temporary Differences-Book Income this year, taxable income next yearFree PreviewLecture 3: Temporary Differences-Taxable Income this year, book income next yearFree PreviewLecture 4: temporary differences-expenses/deductionsPrivateLecture 5: Temporary Differences-Advanced topicsPrivateLecture 6: Deferred Tax Asset-Valuation AllowancePrivateLecture 7: Net Operating LossPrivateLecture 8: Simulation-Book Income to Taxable IncomePrivate
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Chapter 21 : FAR InventoryLecture 1: Inventory-The BasicsPrivateLecture 2: Perpetual vs Periodic InventoryPrivateLecture 3: Inventory ErrorsPrivateLecture 4: Inventory-ConsignmentPrivateLecture 5: Lower of Cost and NRVPrivateLecture 6: Lower of Cost or MarketPrivateLecture 7: FIFO InventoryPrivateLecture 8: LIFO-PeriodicPrivateLecture 9: LIFO-PerpetualPrivateLecture 10: Dollar Value LIFOPrivateLecture 11: Weighted Average and Moving AveragePrivateLecture 12: Inventory Errors Simulation VideoPrivateLecture 13: Inventory Count and FOB's Simulation VideoPrivateLecture 14: Simulation-Gross Margin Method-Estimating Ending InventoryPrivateLecture 15: Simulation-Inventory-Relative Sales Value and Retail MethodPrivateLecture 16: Simulation-Sub Ledger to General Ledger ReconciliationPrivate
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Chapter 22 : FAR-Comprehensive Income
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Chapter 23 : FAR Ratio AnalysisLecture 1: Ratios-Common Size Balance Sheet and Income StatementPrivateLecture 2: Ratio Analysis-Liquidity RatiosPrivateLecture 3: Transaction Effect on RatiosPrivateLecture 4: Operating Cycle and Cash Conversion CyclePrivateLecture 5: Transaction Effect on Ratios-Simulation VideoPrivateLecture 6: Financial Statement Ratios-Simulation VideoPrivateLecture 7: Journal Entries and Ratios Simulation-2020Private
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Chapter 24 : Asset Retirement Obligations
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Chapter 25 : Partnership Accounting
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Chapter 26 : FAR Final Review-M/C Testlets and Best Bet Simulation VideosLecture 1: Fair Value Simulation-Balance SheetPrivateLecture 2: FAR Testlet #1 2024PrivateLecture 3: FAR Testlet #2 2024PrivateLecture 4: FAR Testlet #3 2024PrivateLecture 5: FAR Testlet #4 2024PrivateLecture 6: Final Exam Simulation-Cash Basis to AccrualPrivateLecture 7: FAR-"Best Bet" Final Exam Simulation Video-Investments-Equity MethodFree PreviewLecture 8: FAR "Best Bet" Final Exam Simulation Video-Capitalization of InterestPrivateLecture 9: Final Exam Simulation-Adjusting and Correcting Journal EntriesFree PreviewLecture 10: FVNI Method Accounting for Investments in Equity SecuritiesPrivateLecture 11: Best Bet Simulation-Accounting for Income Tax-Book to Tax IncomePrivateLecture 12: Final Exam Simulation Video-Allowance for Credit Losses (NEW!)PrivateLecture 13: Final Exam Simulation-Asset Retirement ObligationsPrivateLecture 14: Final Exam Simulation-Inventory-Part 1-Weighted Average and PeriodicPrivateLecture 15: Final Exam Simulation-Inventory Part 2-Moving Average and PerpetualPrivateLecture 16: Final Exam Ratio Simulation Part 1PrivateLecture 17: Final Exam Ratio Simulation Part 2PrivateLecture 18: Long Term Construction Sim with a Loss-Part 1PrivateLecture 19: Long Term Construction Sim with a Loss-Part 2PrivateLecture 20: Long Term Construction sim with a loss-Part 3PrivateLecture 21: What to do Exam Morning to Score 5 Extra Points!Private
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Chapter 27 : Amazon-E-Book-Top 75 Questions for FAR
Course Description
The i75 FAR Cram includes 15 Days of Access to all the i75 FAR Videos and the Final Review Chapter. Perfect for those who Do NOT already have i75 FAR Complete. If you want the multiple choice chapter tests, get the i75 FAR Complete monthly subscription instead of the 15 Day FAR CRAM.