2023 i-75 FAR CRAM Course!

Chapter 1 :   Intro to Accounting for those who need it-or Skip to Ch 2

• Lecture 1: Intro to Basic Accounting-

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• Content 1: Intro to basic accounting

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• Content 2: Intro to Accounting-

   69 slides 
• Lecture 2: Basic Accounting-Continued-Debits and Credits

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• Content 1: Intro to Debits and Credits

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• Content 2: Intro to Accounting-

   69 slides 
• Lecture 3: More Debits and Credits

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• Content 1: FAR-Intro More Debits and Credits

   00:32:10  
• Content 2: Intro to Accounting-

   69 slides 

Chapter 2 :   Cash Basis to Accrual-Adjusting Entries-Deferrals & Accruals

• Lecture 1: Deferral of Expense

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• Content 1: Deferral of Expense

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• Content 2: Deferral of Expense
• Lecture 2: Deferral of Revenue

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• Content 1: Deferral of Revenue

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• Content 2: Deferral of Revenue
• Lecture 3: Accrual of Revenue-

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• Content 1: Accrual of Revenue

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• Content 2: Accrual of revenue
• Lecture 4: Accrual of Expenses-

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• Content 1: Cash to Accrual-Expenses---

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• Content 2: Cash Basis to Accrual-Accrued Expenses
• Lecture 5: Cash Basis to Accrual-Net Income

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• Content 1: Cash to Accrual Net Income

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• Content 2: Cash to Accrual Net Income
• Lecture 6: Cash Basis to Accrual-Net Income-Continued

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• Content 1: Cash to Accrual Net Income-Continued

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• Content 2: Cash to Accrual-Net Income-Continued
• Lecture 7: Accruals and Deferrals Video Simulation

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• Content 1: Adjusting Entries Simulation-Accruals and Deferrals-Cash Basis to Accrual

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Chapter 3 :   FAR Disclosures and Footnotes-FASB Framework, Segments

• Lecture 1: MD&A Disclosure

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• Content 1: MD&A 2021

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• Content 2: Disclosures MD&A
• Lecture 2: Summary of Significant Accounting Policies

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• Content 1: disclosures-significant accounting policies

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• Content 2: Significant Accounting Policies---
• Lecture 3: Disclosures involving nature of operations and estimates

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• Content 1: disclosures regarding nature of operations and estimates

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• Content 2: Disclosures-Nature of Operations and Use of Estimates
• Lecture 4: Disclosures due to Concentrations

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• Content 1: Concentrations-FAR

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• Content 2: Disclosures due to concentrations
• Lecture 5: Subsequent Events

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• Content 1: Subsequent Events

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• Content 2: Subsequent events--
• Lecture 6: Segment Reporting

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• Content 1: Segment Reporting

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• Content 2: Reportable Segments
• Lecture 7: FASB Framework

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• Content 1: FASB Framework

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• Content 2: Accounting Standards

   146 slides 
• Lecture 8: Assets-The Basics

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• Content 1: Current Assets-The Basics

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• Content 2: Assets-The Basics

   20 slides 
• Lecture 9: Liabilities-The Basics

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• Content 1: Liabilities-The Basics

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• Content 2: Liabilities-the basics -Chapter 3 Lecture 9

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• Lecture 10: Fair Value Framework Part 1-Most Advantageous Market

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• Content 1: Fair Value Framework-Part 1-Most Advantageous Market-Valuation Methods

   00:32:51  
• Content 2: Fair Value Framework

   87 slides 
• Lecture 11: Fair Value Framework P2-Fair Value Hierarchy, Levels 1-3

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• Content 1: Fair Value Framework-Level 1-3 Inputs

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• Content 2: Fair Value Framework

   87 slides 
• Lecture 12: FASB Framework Disclosures and Footnotes Simulation

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• Content 1: FASB Framework Simulation

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• Lecture 13: FASB Framework simulation 2020

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• Content 1: FAR-FASB Framework Simulation

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• Lecture 14: Fair Value Simulation Video

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• Content 1: Balance Sheet -Fair Value Simulation

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Chapter 4 :   Accounts and Notes Receivable

• Lecture 1: accounts receivable-gross and net method

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• Content 1: Accounts receivable- gross and net method-

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• Content 2: Accounts Receivable and bad debt expense

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

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• Content 1: Credit Loss Expense Part 1--

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• Content 2: Credit Loss expense and allowance for credit losses
• Lecture 3: Estimating Credit Losses and Allowance for Credit Losses P2

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• Content 1: Credit Loss expense and allowance for credit losses
• Content 2: Credit Loss Expense and Allowance for Credit Losses P2--

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• Lecture 4: write-offs and recovery

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• Content 1: Write-off and recovery

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• Content 2: Accounts Receivable and bad debt expense

   120 slides 
• Lecture 5: Receivables-Factoring- Pledging and Assigning.

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• Content 1: Factoring Receivables -Assignment- Pledge

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• Content 2: Receivables-Factoring, Assigning and Pledging-

   26 slides 
• Lecture 6: Discounting a Note Receivable

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• Content 1: Discounting a note

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• Content 2: Discounting a note

   7 slides 
• Lecture 7: Gross and Net Method simulation

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• Content 1: Gross and Net Method Simulation

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• Lecture 8: Notes Receivable-Non Interest Bearing Notes

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• Content 1: FAR-Notes receivable-non interest bearing note

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• Lecture 9: Notes Receivable simulation # 2

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• Content 1: Notes Receivable Sim # 1

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• Lecture 10: Notes Receivable Simulation # 3

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• Content 1: Notes Receivable Sim # 2

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• Lecture 11: Simulation-Analysis of Accounts Receivable

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• Content 1: Accounts receivable simulation

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• Content 2: Accounts receivable Sim

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• Content 3: Accounts receivable sim-

   10 slides 

Chapter 5 :   New Revenue Recognition Rules

• Lecture 1: 5 Steps to Revenue Recognition

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• Content 1: Revenue Recognition 5 Steps

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• Content 2: 5 Steps of Revenue Recognition

   26 slides 
• Lecture 2: Variable consideration

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• Content 1: FAR-Revenue Recognition-Variable Consideration

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• Content 2: Revenue Recognition-Variable Consideration

   14 slides 
• Lecture 3: Input and Output Methods-Contract Asset and Liability

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• Content 1: Revenue Recognition-Input and Output Methods, Contract Asset and Liability

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• Content 2: revenue recognition-Input and output methods, contract asset and liability

   34 slides 
• Lecture 4: Incremental Costs

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• Content 1: Revenue Recognition-Incremental costs

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• Content 2: revenue recognition-Incremental costs

   21 slides 
• Lecture 5: Principal and Agent

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• Content 1: Revenue Recognition Principal and Agent

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• Content 2: Revenue-Principal and Agent

   20 slides 
• Lecture 6: Revenue from Consignment Arrangements

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• Content 1: FAR-Consignment

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• Content 2: Consignment-FAR
• Lecture 7: Bill and Hold Arrangements

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• Content 1: Bill and Hold-Revenue Recognition

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• Content 2: Revenue Recognition Bill and Hold
• Lecture 8: Revenue from Warranties

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• Content 1: Warranty Revenue

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• Content 2: Warranty Revenue
• Lecture 9: Re-Purchase Agreements

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• Content 1: FAR- Revenue Recognition-Re-Purchase Agreements

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• Content 2: Revenue Recognition-Repurchase Agreements

   44 slides 
• Lecture 10: Sale with Right of Return

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• Content 1: Sale with right of return-Revenue Recognition

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• Content 2: Sale with Right of Return-

   13 slides 
• Lecture 11: Refund Liabilities

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• Content 1: FAR- Revenue Recognition-Refund Liability

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• Content 2: Refund Liability and Recovery Asset

   19 slides 
• Lecture 12: Contract Modifications

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• Content 1: FAR-Revenue Recognition-Contract Modifications

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• Content 2: FAR-Revenue Recognition-Contract Modifications and Gift Cards

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• Lecture 13: Gift Cards

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• Content 1: FAR-Revenue Recognition-Gift Cards

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• Content 2: FAR-Revenue Recognition-Contract Modifications and Gift Cards

   26 slides 
• Lecture 14: Franchise and Royalty Revenue

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• Content 1: Franchise Revenue---

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• Content 2: Franchise and royalty revenue 2021---
• Lecture 15: Licensing Revenue

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• Content 1: Licensing Revenue 2021

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• Content 2: Franchise and royalty revenue 2021
• Lecture 16: Long Term Construction-Percentage of Completion

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• Content 1: Long Term Construction Contracts

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• Content 2: Long Term Construction Contracts

   22 slides 
• Lecture 17: Completed Contract Method

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• Content 1: Completed Contract Method

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• Content 2: completed contract method
• Lecture 18: Revenue Recognition Simulation Video-Imputed Interest

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• Content 1: Revenue Recognition Sim Imputed Interest Journal Entries

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• Lecture 19: Revenue Recognition Simulation Video-Variable Consideration

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• Content 1: Variable Consideration Simulation

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• Lecture 20: Revenue Recognition Simulation Video-Multiple Deliverables

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• Content 1: Simulation on Multiple Deliverables

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• Lecture 21: Revenue Recognition Sim on Contract asset and Liability

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• Content 1: Revenue Recognition-Contract Asset and Liability

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• Content 2: Revenue Recognition-Contract Asset and Liability with Answers

   9 slides 
• Lecture 22: Warranty Simulation-Revenue Recognition

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• Content 1: Warranty Simulation-Revenue Recognition-

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Chapter 6 :   FAR Income Statement and Accounting Changes

• Lecture 1: Income Statement-The Basics

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• Content 1: FAR-Income Statement

   00:34:38  
• Content 2: Income Statement P1

   66 slides 
• Lecture 2: Discontinued operations

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• Content 1: Discontinued Operations-2022

   00:12:28  
• Content 2: Discontinued Operations-2022
• Lecture 3: Accounting for computer software to be sold, leased or licensed.

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• Content 1: Computer software to be sold, leased, or licensed.

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• Content 2: Computer software to be sold, leased, or licensed
• Lecture 4: Accounting for computer software costs-internal use

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• Content 1: Computer Software-Internal Use

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• Content 2: Computer Sofware-internal use
• Lecture 5: Accounting for Cloud Computing Arrangements-

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• Content 1: FAR-Cloud Computing-

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• Content 2: FAR-Cloud Computing

   24 slides 
• Lecture 6: Accounting Changes-Change In Estimate

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• Content 1: Change in Accounting Estimate

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• Content 2: Accounting Changes-2022
• Lecture 7: Accounting Changes-Change in Principle

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• Content 1: Change in Accounting Principle

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• Content 2: Accounting Changes-2022
• Lecture 8: Accounting Changes Continued-Error Corrections

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• Content 1: Accounting Changes-Error Corrections

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• Content 2: Accounting Changes P2

   91 slides 
• Lecture 9: Special Purpose Frameworks

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• Content 1: Special Purpose Frameworks

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• Content 2: Special Purpose Frameworks
• Lecture 10: Private Company Council-The Basics

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• Content 1: Private Company Council-Part 1

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• Content 2: Private Company Council
• Lecture 11: Private Company Council-Part 2

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• Content 1: Private Company Council Part 2

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• Content 2: Private Company Council
• Lecture 12: Research and Development

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• Content 1: FAR-Research and Development-July 2021

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• Content 2: research and development July 2021
• Lecture 13: Interim Financial Reporting-The Basics

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• Content 1: FAR-SEC Filings-Interim Financial Information-

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• Content 2: FAR-Interim Reporting-SEC Filings-
• Lecture 14: Interim Financial Reporting-Continued

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• Content 1: Interim Financial Reporting-Continued-

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• Content 2: FAR-Interim Reporting-SEC Filings-
• Lecture 15: Opening Retained Earnings-Restatement-Simulation Video

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• Content 1: accounting changes-retained earnings restatement sim

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• Lecture 16: Accounting Changes Simulation 2020

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• Content 1: Accounting Changes Simulation

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Chapter 7 :   FAR Fixed Assets and Impairments

• Lecture 1: FAR-Fixed Asset Valuation-

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• Content 1: Fixed Assets Part 1-April 2021

   00:19:42  
• Lecture 2: Land, Building, and Land Improvements

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• Content 1: Land, Building, and Land Improvements

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• Content 2: Land, Building, and Land Improvements
• Lecture 3: Fixed Assets-Basket Purchases

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• Content 1: basket purchases-April 21 2021

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• Content 2: Fixed Asset Basket Purchases-April 21 2021
• Lecture 4: Capitalization of interest-the basics

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• Content 1: Capitalization of interest-the basics

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• Content 2: Capitalization of interest-the basics

   7 slides 
• Lecture 5: Capitalization of Interest

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• Content 1: Capitalization of interest

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• Content 2: Capitalization of interest

   30 slides 
• Lecture 6: Impairment of Fixed Assets and Patents

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• Content 1: Impairment of fixed assets and patents

   00:21:16  
• Content 2: Impairment of fixed assets and patents
• Lecture 7: Intangible Assets- Indefinite Life vs Finite Life

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• Content 1: Intangible Assets-Indefinite vs Finite Life

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• Content 2: Intangible Assets-Indefinite Life vs finite life
• Lecture 8: Goodwill Impairment

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• Content 1: Goodwill Impairment

   00:24:27  
• Lecture 9: Straight Line Depreciation

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• Content 1: Straight line Depreciation-2021

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• Content 2: Straight Line Depreciation-FAR-
• Lecture 10: Sum of the Year's Digits Depreciation

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• Content 1: Depreciation-SYD

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• Content 2: Sum of the Year's Digits Depreciation
• Lecture 11: Double Declining Balance Depreciation

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• Content 1: Double Declining Balance Depreciation

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• Content 2: FAR-Double Declining Balance
• Lecture 12: Depreciation-Change in Methods-Units of Production

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• Content 1: Depreciation-Change of Methods and Units of Production

   00:24:19  
• Content 2: Switching Methods of Depreciation and Units of Production
• Lecture 13: Composite Depreciation and Asset Disposals

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• Content 1: composite depreciation and asset disposals April 2021

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• Content 2: Composite Depreciation and Asset Disposals-

   27 slides 
• Lecture 14: Depletion-April 2021

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• Content 1: Depletion-April 2021

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• Lecture 15: Capitalized Interest Simulation Video

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• Content 1: FAR-Simulation Capitalized Interest

   00:17:18  
• Lecture 16: Land and Land Improvements Simulation Video

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• Content 1: FAR-Simulation-Land Improvements

   00:16:01  

Chapter 8 :   Leases

• Lecture 1: Leases-the Basics

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• Content 1: Leases-The Basics

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• Content 2: Leases-the basics
• Lecture 2: Operating Leases

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• Content 1: Operating Leases-April 2022

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• Content 2: Operating Leases-
• Lecture 3: Operating Leases-Uneven Payments-

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• Content 1: Operating Leases-Uneven Payments Aug 2021

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• Content 2: Operating Leases-Uneven Payments
• Lecture 4: Finance Leases-The Basics

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• Content 1: Finance Leases-The Basics-

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• Content 2: Finance Lease-The basics
• Lecture 5: Finance Leases-Lessee-Part 2

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• Content 1: Finance Leases-Part 2

   00:32:35  
• Content 2: Finance Lease Part 2
• Lecture 6: Lessor-Sales Type Lease

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• Content 1: Sales Type Lease-Lessor

   00:46:53  
• Content 2: Sales Type Lease
• Lecture 7: Sale Leaseback

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• Content 1: Sale Leaseback

   00:30:51  
• Content 2: Leases Part IV-Sale Leaseback

   55 slides 
• Lecture 8: Lessor-Direct Financing Leases

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• Content 1: Direct Financing Leases-

   00:12:38  
• Lecture 9: Finance Lease Simulation-2020-Lessee-Ordinary Annuity

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• Content 1: Finance Lease Simulation Lessee

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• Content 2: Finance Lease Simulation -Lessee-Morgan-Ord annuity

   11 slides 
• Lecture 10: Finance Lease Simulation-2020 Lessee-Annuity Due

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• Content 1: Finance Leases-Lessee Annuity Due Simulation

   00:15:30  
• Lecture 11: 2020 Operating Leases Simulation-5 Years

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• Content 1: Operating Leases Simulation -5 Years

   00:17:09  
• Lecture 12: Operating Leases Simulation-Lessor-Uneven Payments

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• Content 1: Operating leases-Lessor with Uneven Payments

   00:09:15  
• Lecture 13: Lessor-Sales Type Lease Simulation

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• Content 1: Lessor-Sales Type Lease Simulation-April 2021

   00:22:40  

Chapter 9 :   Other Liabilities

• Lecture 1: Liabilities-The Basics

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• Content 1: Liabilities-The Basics

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• Lecture 2: accounts payable-gross and net method

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• Content 1: accounts payable-gross and net method

   00:11:50  
• Content 2: Current Liabilities

   97 slides 
• Lecture 3: payroll tax liabilities

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• Content 1: payroll taxes liabilities

   00:17:44  
• Content 2: Current Liabilities

   97 slides 
• Lecture 4: sales tax liabilities

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• Content 1: sales tax liability

   00:15:28  
• Content 2: Current Liabilities

   97 slides 
• Lecture 5: Contingent Liabilities

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• Content 1: Contingent Liabilities

   00:17:20  
• Content 2: Contingent Liabilities
• Lecture 6: Compensated Absences

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• Content 1: Compensated Absences-

   00:20:37  
• Content 2: Compensated Absences-
• Lecture 7: Current Liabilities-Special Topics

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• Content 1: Current Liabilities-Special Topics

   00:27:51  
• Content 2: Current Liabilities

   97 slides 
• Lecture 8: Purchase Commitments

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• Content 1: FAR-Purchase Commitments

   00:13:49  
• Content 2: FAR-Firm Purchase Commitments
• Lecture 9: Notes Payable

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• Content 1: FAR-Notes Payable-

   00:36:27  
• Content 2: FAR-Notes Payable-

   42 slides 
• Lecture 10: Contingent Liabilities Simulation Video Part 1

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• Content 1: Simulation on Contingent Liabilities-2021

   00:11:46  
• Lecture 11: Contingent Liabilities Simulation Video Parts 2 and 3

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• Content 1: Contingent Liabilities Simulation Parts 2 and 3

   00:12:56  

Chapter 10 :   FAR Bonds

• Lecture 1: Bonds-The Basics-

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• Content 1: BONDS -THE BASICs

   00:22:11  
• Content 2: Bonds-Present Value and Journal entries

   49 slides 
• Lecture 2: Bonds-Present Value and Journal Entries-

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• Content 1: Bonds-Issuer-Present Value and Journal Entries

   00:35:51  
• Content 2: Bonds-Present Value and Journal entries

   49 slides 
• Lecture 3: effective interest method, Bond Issuance Costs

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• Content 1: Effective interest and Bond Issuance costs

   00:37:05  
• Content 2: Bonds-Present Value and Journal Entries-

   63 slides 
• Lecture 4: Bonds-Narrated Multiple Choice Questions

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• Content 1:

   66 Questions 
• Content 2: Bonds-Narrated Practice Questions

   00:20:06  
• Content 3: Bonds-Present Value and Journal Entries-

   63 slides 
• Lecture 5: Bonds issued between interest dates

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• Content 1: Bonds issued between interest dates-

   00:23:27  
• Content 2: Bonds issued between interest dates-

   14 slides 
• Lecture 6: Year end bond interest accrual

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• Content 1: Year end bond interest accrual-March 2021

   00:15:28  
• Content 2: Year end bond interest accrual-March 2021
• Lecture 7: Early Extinguishment of Bonds

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• Content 1: Early Extinguishment of Bonds

   00:19:45  
• Content 2: Early Extinguishment of Bonds
• Lecture 8: Additional bond topics

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• Content 1: Additional Bond topics

   00:20:10  
• Content 2: Bonds-Additional Terms and Concepts
• Lecture 9: Troubled Debt Restructuring

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• Content 1: Troubled Debt Restructuring-

   00:18:45  
• Content 2: Troubled Debt Restructuring---

   37 slides 
• Lecture 10: Bond Extinguishment Simulation Video

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• Content 1: Bond Extinguishment Simulation

   00:15:23  
• Lecture 11: Bond Issuance Cost Simulation Video

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• Content 1: Bond Issuance Costs-Simulation

   00:20:49  

Chapter 11 :   Cash and Cash Equivalents and Statement of Cash Flows

• Lecture 1: Cash and Cash Equivalents

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• Content 1: FAR-Cash and Cash Equivalents

   00:30:32  
• Content 2: FAR-Cash and Cash Equivalents

   34 slides 
• Lecture 2: Bank Reconciliation

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• Content 1: Bank Reconciliation-March 2021

   00:22:50  
• Content 2: Bank Reconciliation-March 2021
• Lecture 3: Intro to Statement of Cash Flows

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• Content 1: Intro to Statement of Cash Flows

   00:10:52  
• Lecture 4: Operating Section-Direct Method

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• Content 1: Statement of Cash Flows-Direct Method

   00:25:13  
• Content 2: Cash Flow Statement-Direct Method
• Lecture 5: Operating Section-Indirect Method

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• Content 1: Indirect Method Part 1

   00:12:45  
• Content 2: Indirect Method Parts 1 and 2
• Lecture 6: Operating Section-Indirect Method Part 2

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• Content 1: Indirect Method Part 2

   00:22:39  
• Content 2: Indirect Method Parts 1 and 2
• Lecture 7: Investing and Financing Sections

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• Content 1: Statement of Cash Flows-Investing and Financing

   00:20:26  
• Content 2: Investing and Financing Section
• Lecture 8: Bank Reconciliation Simulation

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• Content 1: Bank Rec-Simulation Edgar-2021---

   00:10:38  
• Lecture 9: Cash Flow Simulation

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• Content 1: Cash Flow Simulation-2021

   00:14:20  

Chapter 12 :   Stockholders Equity

• Lecture 1: Stockholders Equity-Common Stock

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• Content 1: Stockholders Equity P1

   00:36:07  
• Content 2: Stockholders Equity P1

   147 slides 
• Lecture 2: Stock Subscriptions

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• Content 1: Stock Subscriptions July 2020

   00:11:57  
• Content 2: Stockholders Equity P1

   147 slides 
• Lecture 3: Preferred Stock Part 1-Cumulative and Convertible Preferred

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• Content 1: Preferred stock Part 1

   00:21:07  
• Content 2: Preferred Stock---
• Lecture 4: Preferred Stock-Participating

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• Content 1: Participating Preferred Stock

   00:18:00  
• Content 2: Preferred Stock---
• Lecture 5: Treasury Stock-Cost Method and Retirement

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• Content 1: Treasury Stock-Cost Method and Retirement

   00:31:15  
• Content 2: Treasury Stock-Cost Method and Retirement
• Lecture 6: Treasury Stock-Par Value Method

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• Content 1: FAR-treasury stock-par value method

   00:31:39  
• Content 2: Treasury Stock-Par Value-2021
• Lecture 7: Dividends

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• Content 1: Cash Dividends, Stock Dividends and Stock Splits

   00:35:01  
• Content 2: FAR-Dividends-Stockholders Equity
• Lecture 8: Appropriated Retained Earnings

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• Content 1: Appropriated Retained Earnings

   00:15:32  
• Content 2: Appropriated Retained Earnings
• Lecture 9: Quasi-Reorganization

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• Content 1: Quasi-Re-organization

   00:13:13  
• Content 2: Quasi-Re-organization
• Lecture 10: Statement of Changes in Stockholders Equity

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• Content 1: FAR-Statement of Changes in Stockholders Equity Video

   00:14:22  
• Lecture 11: Non-Compensatory Stock Options

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• Content 1: Non-Compensatory Stock Options-Feb 2021

   00:17:27  
• Content 2: Stockholders Equity -Stock Options
• Lecture 12: Compensatory Stock Options

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• Content 1: Compensatory Stock Options

   00:32:43  
• Content 2: Stockholders Equity -Stock Options
• Lecture 13: Stock Rights and Bundled Securities

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• Content 1: Stock rights and bundled securities

   00:23:36  
• Content 2: Stock issued with detachable warrants-feb 2021
• Lecture 14: Stockholders Equity-Treasury Stock Simulation Video

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• Content 1: Treasury Stock Simulation

   00:13:32  
• Lecture 15: Stockholders Equity-Stock Options Simulation Video

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• Content 1: FAR-Stock Options Simulation

   00:26:02  

Chapter 13 :   FAR Marketable Securities and other investments

• Lecture 1: Investments in Debt Securities -Trading

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• Content 1: Debt Securities-Trading

   00:21:08  
• Content 2: Investment in Debt Securities
• Lecture 2: Investments in AFS Debt Securities

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• Content 1: FAR-Investment in Debt Securities-AFS

   00:31:46  
• Content 2: Investment in Debt Securities
• Lecture 3: Investments in Held to Maturity Debt Securities-

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• Content 1: Investments in HTM Debt Securities

   00:28:02  
• Content 2: Investment in Debt Securities
• Lecture 4: Investments in Equity Securities-FVNI Method-

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• Content 1: FVNI-Fair Value Net Income

   00:13:47  
• Content 2: FVNI-Parts 1 and 2---
• Lecture 5: Fair Value Net Income Method Part 2

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• Content 1: FAR-FVNI Part 2

   00:11:15  
• Content 2: FVNI-Parts 1 and 2---
• Lecture 6: Equity Method-

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• Content 1: FAR-Equity Method

   00:22:15  
• Content 2: Equity method of investments
• Lecture 7: Equity Method With Goodwill

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• Content 1: Equity Method with Goodwill

   00:32:05  
• Content 2: Marketable Securities-Equity Method with Goodwill
• Lecture 8: Cash Surrender Value of Life Insurance

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• Content 1: FAR-cash surrender value of life insurance

   00:13:54  
• Lecture 9: Simulation on Investment in Equity Securities-Fair Value- Net Income method

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• Content 1: FVNI Method Simulation on Investing in Equity Securities

   00:20:58  
• Lecture 10: Investment in Available for Sale Debt Securities Simulation Part 1

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• Content 1: Available for Sale Debt Securities-2021-Simulation-Part 1

   00:12:28  
• Lecture 11: Investment in Available for Sale Debt Securities Simulation Part 2-

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• Content 1: Available for Sale Debt Securities-2021-Simulation-Part 2

   00:11:06  
• Lecture 12: Allowance for Credit Loss Simulation

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• Content 1: Credit Loss Simulation

   00:17:49  

Chapter 14 :   Business Combinations-

• Lecture 1: 3 Types of Business Combinations

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• Content 1: 3 Types of Business Combinations

   00:25:06  
• Content 2: Business Combinations-

   154 slides 
• Lecture 2: Cost of Acquisition-Fair Value Adjustments

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• Content 1: Costs of Acquisition-Fair Value Adjustments

   00:27:44  
• Content 2: Business Combinations-

   154 slides 
• Lecture 3: Goodwill and Non-controlling interest-The Basics

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• Content 1: Goodwill and Non-Controlling interest-The basics

   00:10:47  
• Content 2: Business Combinations
• Lecture 4: Goodwill and Non-Controlling Interest Continued

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• Content 1: Goodwill and Non-Controlling Interest continued

   00:11:38  
• Content 2: Business Combinations
• Lecture 5: Fair Value of Net Assets not Known

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• Content 1: Fair Value of Net Assets not Known

   00:09:17  
• Content 2: Business Combinations
• Lecture 6: Consolidated Financial Statements and Eliminating Journal Entry

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• Content 1: Business Combinations-Eliminating Entry-

   00:33:55  
• Content 2: Business Combinations-

   154 slides 
• Lecture 7: Inter-company Inventory

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• Content 1: FAR-Inter-company Inventory Video

   00:13:38  
• Content 2: Intercompany Inventory

   27 slides 
• Lecture 8: Sale of Inter-company Fixed Assets

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• Content 1: Inter-company Fixed Assets-Depreciation

   00:16:36  
• Content 2: Inter-company Sales of Equipment
• Lecture 9: Consolidated Financial Statements-Worksheet entries

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• Content 1: FAR-Consolidated Statements Worksheet Video

   00:45:55  
• Content 2: consolidated financial statements eliminations with answers-braincert
• Lecture 10: Microsoft Excel-Consolidated Worksheet Simulation-

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• Content 1: Microsoft Excel-Business Combinations-FAR

   00:31:06  
• Lecture 11: Consolidated Financial Statements with NCI

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• Content 1: Consolidation With Non Controlling Interest

   00:24:34  
• Content 2: NCI Consolidated Financial Statement eliminations with answers Jan 2021

Chapter 15 :   FAR Foreign Currency and Hedging

• Lecture 1: Introduction to Foreign Currency Transactions

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• Content 1: FAR- intro to foreign currency-2021

   00:24:50  
• Content 2: Foreign Currency FAR part 1 July 2021
• Lecture 2: Foreign Currency Import Transactions

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• Content 1: foreign currency import transaction 2021

   00:19:17  
• Content 2: foreign currency import transaction 2021
• Lecture 3: Intro to Foreign currency export transactions

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• Content 1: Intro to Foreign Currency Export Transactions

   00:07:32  
• Content 2: Foreign currency P2

   88 slides 
• Lecture 4: Foreign Currency Export Transactions and Hedging

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• Content 1: FAR-Foreign Currency Accounting Natural Hedge-Export -

   00:27:39  
• Content 2: Foreign currency P2

   88 slides 
• Lecture 5: Foreign Currency Translation and Re-measurement Part 1

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• Content 1: Financial Statement Conversion P1

   00:26:34  
• Content 2: Conversion of foreign financial statements

   81 slides 
• Lecture 6: Foreign Currency Translation and Re-Measurement-P2

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• Content 1: Conversion of Financial Statements-Part 2

   00:19:49  
• Content 2: Conversion of foreign financial statements

   81 slides 
• Lecture 7: Fair Value Hedge

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• Content 1: FAR-Fair Value Hedge

   00:15:58  
• Content 2: FAR-Fair Value Hedge

   12 slides 
• Lecture 8: Cash Flow Hedge

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• Content 1: FAR-Cash Flow Hedge

   00:18:01  
• Content 2: FAR-Cash Flow Hedge

   24 slides 
• Lecture 9: Call Options

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• Content 1: Call Options

   00:13:08  
• Content 2: Call Options
• Lecture 10: Put Options

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• Content 1: Put Options

   00:18:04  
• Content 2: Put Options
• Lecture 11: Interest Rate Swap

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• Content 1: FAR-Interest Rate Swap

   00:07:09  
• Content 2: FAR-Interest Rate Swap

   8 slides 
• Lecture 12: Foreign Currency Translation Video

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• Content 1: FAR-Foreign Currency Translation Sim

   00:16:23  

Chapter 16 :   Government Accounting and Reporting

• Lecture 1: Proprietary Funds vs Basic Governmental Funds

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• Content 1: Governmental and Proprietary Funds

   00:37:54  
• Content 2: government part 1-

   47 slides 
• Lecture 2: 5 Categories of Fund Balance

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• Content 1: Governmental and Proprietary Funds # 2 Including 5 Categories of Fund balance

   00:30:38  
• Content 2: Government 2-

   56 slides 
• Lecture 3: Fiduciary Funds

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• Content 1: Fiduciary Activities

   00:32:35  
• Content 2: Fiduciary Activities

   54 slides 
• Lecture 4: Cash Flow Statement

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• Content 1: Enterprise Fund Statement of Cash flows

   00:06:47  
• Content 2: Enterprise Fund Statement of Cash flows
• Lecture 5: Other Financing Sources and Uses

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• Content 1: Other Financing Sources and Uses

   00:12:51  
• Content 2: Other Financing Sources and Uses
• Lecture 6: Encumbrances and Closing Entries

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• Content 1: Closing entries and Encumbrances

   00:33:28  
• Content 2: Encumbrances and Closing Entries

   125 slides 
• Lecture 7: Property Taxes

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• Content 1: Government-Property Tax accrual

   00:12:50  
• Content 2: Government-Property Taxes

   23 slides 
• Lecture 8: Fund Level Financial Reporting-Major vs Non-Major Funds

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• Content 1: Major vs Non-major Funds

   00:17:01  
• Content 2: Major vs Non-major Funds
• Lecture 9: Intro to Government Wide Financial Statements

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• Content 1: Government Wide Financial Statements-

   00:31:31  
• Content 2: Intro to Government Wide Financial Statements
• Lecture 10: Two Levels of Government wide Financial Statement Reporting

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• Content 1: Government Wide P2-Two Levels of FS Reporting---

   00:27:31  
• Content 2: Two levels of GW financial statement reporting
• Lecture 11: GWFS-Reconciliation

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• Content 1: GW Reconciliation Video-

   00:25:09  
• Content 2: Government Wide Reconciliation
• Lecture 12: Government Wide-Fin Statements, Function and Program-Component Units

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• Content 1: Government Wide FS-Function Program-Component Units

   00:49:52  
• Content 2: Government Wide FS, Function and Program, Component Units

   104 slides 
• Lecture 13: GASB Lease Accounting-

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• Content 1: GASB Lease Accounting

   00:24:05  
• Content 2: GASB Lease Accounting

   44 slides 
• Lecture 14: Government Funds-Video Simulation with Journal Entries

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• Content 1: Government Simulation-Journal Entries

   00:25:12  
• Lecture 15: Government Wide Reconciliation Simulation Video Bal. Sheet

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• Content 1: Government Wide Reconciliation-Balance Sheet

   00:20:12  
• Lecture 16: Government Wide Reconciliation Simulation Video-Bal Sheet #2

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• Content 1: Government Wide Reconciliation BS #2

   00:04:10  
• Lecture 17: Government Wide Reconciliation Sim Video-Income Statement

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• Content 1: Government Wide Reconciliation Income Statement

   00:09:34  
• Lecture 18: Government Financial Statement Titles

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• Content 1: FAR-Government Financial Statement Titles Simulation

   00:18:00  
• Lecture 19: Enterprise Fund Statement of Cash Flows Simulation Video

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• Content 1: Enterprise Fund Statement of Cash Flows

   00:19:31  

Chapter 17 :   FAR Not For Profit

• Lecture 1: Not For Profits-The Basics

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• Content 1: Not For Profit-The Basics

   00:06:18  
• Content 2: Not For Profit-The Basics
• Lecture 2: Not For Profit-Net Assets Model

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• Content 1: Not For Profits-Net Asset Model

   00:16:13  
• Content 2: Not For Profits-Net Assets Model
• Lecture 3: Not For Profits-Objectives of Financial Reporting

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• Content 1: Not For Profit-Objectives of Financial Reporting

   00:11:52  
• Content 2: Not For Profits-Objectives of Financial Reporting
• Lecture 4: Not For Profits-Program vs Support

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• Content 1: Not For Profit-Program vs Support

   00:07:55  
• Content 2: Not For Profit-Program vs Support
• Lecture 5: Conditional vs Unconditional

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• Content 1: Not For Profit-Conditional vs Unconditional

   00:17:30  
• Content 2: Not For Profit Conditional vs Unconditional
• Lecture 6: Fixed Assets and Investment Income

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• Content 1: Fixed Assets and Investment Income

   00:14:13  
• Content 2: Not For Profit-Fixed Assets and Investment Income
• Lecture 7: Not For Profits-Endowment Reporting

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• Content 1: FAR-Not For Profits-Endowments

   00:19:05  
• Content 2: FAR-Not For Profits-endowments

   35 slides 
• Lecture 8: Multi-Year Pledges

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• Content 1: Multi Year Pledges-Not For Profits

   00:12:55  
• Content 2: Multi Year Pledges-Not For Profit
• Lecture 9: Donated Services

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• Content 1: Donated Services--

   00:09:52  
• Content 2: Donated Services--
• Lecture 10: Statement of Cash Flows

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• Content 1: Not For Profit Statement of Cash Flows

   00:13:04  
• Content 2: Not For Profit Statement of Cash Flows
• Lecture 11: Functional Expenses Breakdown

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• Content 1: Expense Breakdown by Function

   00:13:52  
• Content 2: Not For Profit-Functional Expense Breakdown
• Lecture 12: Specific Industry Applications-Colleges and Universities

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• Content 1: Not For Profit-Colleges and Universities

   00:20:13  
• Content 2: not for profit-colleges and universities

   48 slides 
• Lecture 13: Not For Profit-Hospitals Part 1

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• Content 1: Not For Profit Hospital Accounting Part 1

   00:12:49  
• Content 2: Not For Profit Hospitals
• Lecture 14: Not For Profit Hospitals Part 2

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• Content 1: Not For Profits Hospitals Part 2

   00:14:12  
• Content 2: Not For Profit Hospitals
• Lecture 15: Not For Profit-Cash Flow Statement

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• Content 1: Not For Profit-Cash Flow Statement Simulation

   00:07:04  

Chapter 18 :   Earnings Per Share

• Lecture 1: Basic Earnings Per Share-Numerator

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• Content 1: Earnings Per Share-Numerator-

   00:25:47  
• Content 2: Basic EPS-Numerator-

   31 slides 
• Lecture 2: Basic Earnings Per Share-Numerator-Denominator

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• Content 1: Basic EPS-denominator-

   00:25:06  
• Content 2: Basic EPS-Denominator-

   22 slides 
• Lecture 3: Split Adjusted Earnings Per Share

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• Content 1: FAR-Split adjusted earnings per share

   00:26:35  
• Content 2: Split Adjusted Earnings Per share -

   41 slides 
• Lecture 4: Fully Diluted earnings Per Share

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• Content 1: Fully Diluted EPS

   00:27:40  
• Content 2: Fully Diluted EPS September
• Lecture 5: Options and Warrants

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• Content 1: Diluted EPS-Options and Warrants

   00:13:23  
• Content 2: Earnings Per Share-Options and Warrants
• Lecture 6: Earnings Per Share Simulation Video

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• Content 1: Earnings Per Share Simulation

   00:16:30  

Chapter 19 :   FAR Accounting for Income Taxes

• Lecture 1: Permanent Differences

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• Content 1: Permanent Difference

   00:24:55  
• Content 2: Permanent Differences-April 2022
• Lecture 2: Temporary Differences-Book Income this year, taxable income next year

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• Content 1: Temporary Differences-Book income this year, taxable income next year

   00:13:54  
• Content 2: Temporary Differences-Book income this year, taxable income next year
• Lecture 3: Temporary Differences-Taxable Income this year, book income next year

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• Content 1: Taxable Income this year, book income next year.

   00:06:12  
• Content 2: Temporary Differences-Taxable income this year, book income next year
• Lecture 4: temporary differences-expenses/deductions

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• Content 1: Temporary Differences-Expenses/Deductions

   00:23:24  
• Content 2: Temporary Differences-Expenses/Deductions

   31 slides 
• Lecture 5: Temporary Differences-Advanced topics

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• Content 1: Temporary Differences-Advanced topics

   00:29:48  
• Content 2: Temporary differences-advanced topics

   66 slides 
• Lecture 6: Deferred Tax Asset-Valuation Allowance

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• Content 1: FAR-Deferred Tax Asset-Valuation allowance---

   00:18:08  
• Content 2: Deferred Tax Asset Valuation Allowance-April 2021
• Lecture 7: Net Operating Loss

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• Content 1: FAR-Income Taxes-Net Operating Loss-2021

   00:13:55  
• Content 2: FAR-Net Operating Losses
• Lecture 8: Simulation-Book Income to Taxable Income

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• Content 1: Simulation on Accounting for Income Taxes-Book Income to Taxable Income-2021

   00:18:23  

Chapter 20 :   FAR Inventory

• Lecture 1: Inventory-The Basics

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• Content 1: Inventory-The Basics---

   00:11:38  
• Content 2: Inventory-The Basics
• Lecture 2: Perpetual vs Periodic Inventory

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• Content 1: FAR-Periodic vs Perpetual-Feb 2021

   00:26:03  
• Content 2: FAR-Periodic and Perpetual Inventory Feb 2021
• Lecture 3: Inventory Errors

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• Content 1: Inventory Errors-FAR and Audit

   00:21:29  
• Content 2: Inventory Errors-Far and Audit
• Lecture 4: Inventory-Consignment

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• Content 1: FAR-Inventory-Consignment

   00:13:27  
• Content 2: FAR-Inventory-Consignment
• Lecture 5: Lower of Cost and NRV

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• Content 1: Inventory-Lower of Cost or Net Realizable Value

   00:09:01  
• Content 2: Inventory-Lower of Cost or NRV
• Lecture 6: Lower of Cost or Market

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• Content 1: Lower of Cost or Market

   00:18:25  
• Content 2: Inventory-Lower of Cost or Market
• Lecture 7: FIFO Inventory

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• Content 1: Inventory FIFO

   00:23:15  
• Content 2: FIFO Inventory

   22 slides 
• Lecture 8: LIFO

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• Content 1: FAR-Inventory LIFO

   00:18:26  
• Content 2: Inventory P2

   111 slides 
• Lecture 9: Dollar Value LIFO

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• Content 1: Dollar Value LIFO-March 2021

   00:16:40  
• Content 2: Dollar Value LIFO-March 2021
• Lecture 10: Weighted Average and Moving Average

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• Content 1: FAR-Inventory Weighted Average and Moving Avg

   00:22:31  
• Content 2: Inventory P2

   111 slides 
• Lecture 11: Inventory Errors Simulation Video

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• Content 1: Inventory Errors Simulation-

   00:19:50  
• Lecture 12: Inventory Count and FOB's Simulation Video