2023 i-75 FAR COMPLETE Course

Chapter 1 :   Intro to Accounting- (optional) 1 Day

• Lecture 1: Intro to Basic Accounting-

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• Content 1: Intro to basic accounting

   00:10:42  
• 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

   00:15:48  
• 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-2-3 Days.

• Lecture 1: Deferral of Expense

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• Content 1: Deferral of Expense

   00:20:01  
• Content 2: Deferral of Expense
• Lecture 2: Deferral of Revenue

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• Content 1: Deferral of Revenue

   00:15:07  
• Content 2: Deferral of Revenue
• Lecture 3: Multiple Choice Questions on Deferrals of Revenue and Expense

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• Content 1: Multiple Choice Test on Deferrals of Revenue and Expense

   10 Questions 
• Lecture 4: Accrual of Revenue-

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• Content 1: Accrual of Revenue

   00:23:35  
• Content 2: Cash to Accrual Revenue
• Lecture 5: Accrual of Expenses

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

   00:13:57  
• Content 2: Cash Basis to Accrual-Accrued Expenses
• Lecture 6: Multiple Choice Questions on Accruals of Revenue and Expense

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• Content 1: Multiple choice questions on accruals of revenue and expense

   8 Questions 
• Lecture 7: Cash Basis to Accrual Net Income

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• Content 1: Cash to Accrual Net Income

   00:20:25  
• Content 2: Cash to Accrual Net Income
• Lecture 8: Cash Basis to Accrual Net Income-Continued

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• Content 1: Cash to Accrual Net Income-Continued

   00:10:25  
• Content 2: Cash to Accrual-Net Income-Continued
• Lecture 9: Accruals and Deferrals-Multiple Choice Test #1

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• Content 1: FAR- Accruals and deferrals Multiple Choice Test #1

   35 Questions 
• Lecture 10: Accruals and Deferrals Multiple Choice Test # 2

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• Content 1: FAR- Accruals and deferrals Multiple Choice Test # 2

   28 Questions 
• Lecture 11: Accruals and Deferrals Video Simulation

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

   00:26:19  

Chapter 3 :   Disclosures and Footnotes-FASB Framework, Segments 3-5 Days

• Lecture 1: MD&A Disclosure

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• Content 1: MD&A 2021

   00:05:09  
• Content 2: Disclosures MD&A
• Lecture 2: Summary of Significant Accounting Policies

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• Content 1: disclosures-significant accounting policies

   00:18:30  
• Content 2: Significant Accounting Policies---
• Lecture 3: Disclosures regarding nature of operations and estimates

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• Content 1: disclosures regarding nature of operations and estimates

   00:23:40  
• Content 2: Disclosures-Nature of Operations and Use of Estimates
• Lecture 4: Disclosures due to Concentrations

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• Content 1: Concentrations-FAR

   00:17:31  
• Content 2: Disclosures due to concentrations
• Lecture 5: Subsequent Events

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• Content 1: Subsequent Events

   00:18:11  
• Content 2: Subsequent events--
• Lecture 6: Segment Reporting

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• Content 1: Segment Reporting

   00:39:37  
• Content 2: Reportable Segments
• Lecture 7: M/C Test on Disclosures and Footnotes, Segments and subsequent events

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• Content 1: M/C Questions Disclosures, Footnotes, Subsequent events, and segments

   16 Questions 
• Lecture 8: FASB Framework

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• Content 1: FASB Framework

   00:34:12  
• Lecture 9: Assets-The Basics

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• Content 1: Current Assets-The Basics

   00:23:07  
• Content 2: Assets-The Basics

   20 slides 
• Lecture 10: Liabilities-The Basics

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• Content 1: Liabilities-The Basics

   00:10:07  
• Content 2: Liabilities-the basics -Chapter 3 Lecture 9

   15 slides 
• Lecture 11: 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 12: Fair Value Framework P2-Fair Value Hierarchy, Levels 1-3

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

   00:22:00  
• Content 2: Fair Value Framework

   87 slides 
• Lecture 13: FASB Framework Disclosures and Footnotes M/C Test #1

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• Content 1: FAR Disclosures and FASB Framework Multiple Choice Test #1

   37 Questions 
• Content 2: FASB Framework Simulation

   00:10:29  
• Lecture 14: FASB Framework and Disclosures Multiple Choice Test #2

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• Content 1: FAR Disclosures and FASB Framework Multiple Choice Test 2

   40 Questions 
• Lecture 15: FASB Framework Simulation

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• Content 1: FAR-FASB Framework Simulation

   00:29:52  
• Lecture 16: Fair Value Simulation Video

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• Content 1: Balance Sheet -Fair Value Simulation

   00:17:36  

Chapter 4 :   Accounts and Notes Receivable. 3-5 Days

• Lecture 1: accounts receivable-gross and net method

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

   00:19:35  
• Content 2: Accounts Receivable
• Lecture 2: Estimating Credit Loss Expense and Allowance for Credit Losses P1

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• Content 1: Credit Loss Expense Part 1--

   00:08:12  
• Content 2: Credit Loss expense and allowance for credit losses
• Lecture 3: Estimating Credit Loss Expense and allowance for credit losses P2

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• Content 1: Credit Loss Expense and Allowance for Credit Losses P2--

   00:18:37  
• Content 2: Credit Loss expense and allowance for credit losses
• Lecture 4: write-offs and recovery

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• Content 1: Write-off and recovery

   00:22:30  
• Content 2: Accounts Receivable
• Lecture 5: Receivables-Factoring- Pledging and Assigning.

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• Content 1: Factoring Receivables -Assignment- Pledge

   00:24:13  
• Content 2: Receivables-Factoring, Assigning and Pledging-

   26 slides 
• Lecture 6: Discounting a Note Receivable

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• Content 1: Discounting a note

   00:14:46  
• Content 2: Discounting a note

   7 slides 
• Lecture 7: accounts and notes receivable m/c test and video Sim

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• Content 1: FAR Accounts and Notes Receivable Multiple Choice Test

   42 Questions 
• Content 2: Gross and Net Method Simulation

   00:23:24  
• Lecture 8: Notes Receivable-Non Interest Bearing Notes

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

   00:20:54  
• Lecture 9: Notes Receivable simulation # 2

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• Content 1: Notes Receivable Sim # 1

   00:14:10  
• Lecture 10: Notes Receivable Simulation # 3

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• Content 1: Notes Receivable Sim # 2

   00:13:24  
• Lecture 11: Simulation-Analysis of Accounts Receivable

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• Content 1: Accounts receivable simulation

   00:15:04  
• Content 2: Accounts receivable Sim

   10 slides 
• Content 3: Accounts receivable sim-

   10 slides 

Chapter 5 :   Revenue Recognition Rules-7 Days

• Lecture 1: 5 Steps to Revenue Recognition

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• Content 1: Revenue Recognition 5 Steps

   00:18:16  
• Content 2: 5 Steps of Revenue Recognition

   26 slides 
• Lecture 2: Variable consideration

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• Content 1: FAR-Revenue Recognition-Variable Consideration

   00:09:30  
• 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

   00:23:41  
• 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

   00:13:28  
• Content 2: revenue recognition-Incremental costs

   21 slides 
• Lecture 5: Principal and Agent

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• Content 1: Revenue Recognition Principal and Agent

   00:16:32  
• Content 2: Revenue-Principal and Agent

   20 slides 
• Lecture 6: M/C 5 Steps, Input and Output, Contract Asset, Incremental Costs

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• Content 1: M/C on 5 Steps, Contract Assets, Incremental costs, Principal & Agent

   11 Questions 
• Lecture 7: Revenue from Consignment Arrangements

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• Content 1: FAR-Consignment

   00:11:42  
• Content 2: Consignment-FAR
• Lecture 8: Bill and Hold Arrangements

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• Content 1: Bill and Hold-Revenue Recognition

   00:07:16  
• Content 2: Revenue Recognition Bill and Hold
• Lecture 9: Revenue from Warranties

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• Content 1: Warranty Revenue

   00:10:14  
• Content 2: Warranty Revenue
• Lecture 10: Re-Purchase Agreements

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

   00:37:31  
• Content 2: Revenue Recognition-Repurchase Agreements

   44 slides 
• Lecture 11: Sale with Right of Return

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

   00:14:48  
• Content 2: Sale with Right of Return-

   13 slides 
• Lecture 12: M/C Test Consignment, Bill and Hold, Warranties and Re-Purchase Agreements

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• Content 1: Consignment, Bill and Hold, Warranties, and Re-Purchase Agreements

   10 Questions 
• Lecture 13: Refund Liabilities

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• Content 1: FAR- Revenue Recognition-Refund Liability

   00:22:54  
• Content 2: Refund Liability and Recovery Asset

   19 slides 
• Lecture 14: Contract Modifications

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• Content 1: FAR-Revenue Recognition-Contract Modifications

   00:15:47  
• Content 2: FAR-Revenue Recognition-Contract Modifications and Gift Cards

   26 slides 
• Lecture 15: Gift Cards

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• Content 1: FAR-Revenue Recognition-Gift Cards

   00:08:58  
• Content 2: FAR-Revenue Recognition-Contract Modifications and Gift Cards

   26 slides 
• Lecture 16: M/C Test on Refund Liabilities, Contract Modifications and Gift Cards

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• Content 1: M/C Test on Refund Liabilities, Contract Modifications, and Gift Cards

   6 Questions 
• Lecture 17: Franchise and Royalty Revenue

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• Content 1: Franchise Revenue---

   00:23:47  
• Content 2: Franchise and royalty revenue 2021---
• Lecture 18: Licensing Revenue

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• Content 1: Licensing Revenue 2021

   00:14:31  
• Content 2: Franchise and royalty revenue 2021
• Lecture 19: Long Term Construction-Percentage of Completion

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• Content 1: Long Term Construction Contracts

   00:25:15  
• Content 2: Long Term Construction Contracts

   22 slides 
• Lecture 20: Completed Contract Method

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• Content 1: Completed Contract Method

   00:16:58  
• Content 2: completed contract method
• Lecture 21: M/C Questions on Franchise, Licenses, Royalty and Long Term Construction

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• Content 1: M/C Test on Franchise, Royalty, Licensing and Long Term Construction

   10 Questions 
• Lecture 22: M/C Test on Revenue Recognition

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• Content 1: FAR Revenue Recognition Multiple Choice Test #1

   25 Questions 
• Lecture 23: Revenue Recognition m/c test #2

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• Content 1: FAR Revenue Recognition Multiple Choice Test # 2

   37 Questions 
• Lecture 24: Revenue Recognition Multiple Choice Test # 3

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• Content 1: FAR Revenue Recognition Multiple Choice Test #3

   35 Questions 
• Lecture 25: Revenue Recognition Multiple Choice Test # 4

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• Content 1: FAR Revenue Recognition Multiple Choice Test # 4

   37 Questions 
• Lecture 26: Revenue Recognition Simulation Video-Imputed Interest

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• Content 1: Revenue Recognition Sim Imputed Interest Journal Entries

   00:10:40  
• Lecture 27: Revenue Recognition Simulation Video-Variable Consideration

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• Content 1: Variable Consideration Simulation

   00:08:34  
• Lecture 28: Revenue Recognition Simulation Video-Multiple Deliverables

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• Content 1: Simulation on Multiple Deliverables

   00:10:00  
• Lecture 29: Revenue Recognition Sim on Contract asset and Liability

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• Content 1: Revenue Recognition-Contract Asset and Liability

   00:27:19  
• Content 2: Revenue Recognition-Contract Asset and Liability with Answers

   9 slides 
• Lecture 30: Warranty Simulation-Revenue Recognition

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• Content 1: Warranty Simulation-Revenue Recognition-

   00:13:21  

Chapter 6 :   FAR Income Statement and Accounting Changes. 3-5 Days

• 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: Multiple Choice Questions on Income statement and discontinued operations

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• Content 1: M/C Questions on Income Statement and Discountinued operations

   5 Questions 
• Lecture 4: Accounting for computer software to be sold, leased or licensed.

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

   00:13:03  
• Content 2: Computer software to be sold, leased, or licensed
• Lecture 5: Accounting for computer software for internal use

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• Content 1: Computer Software-Internal Use

   00:06:40  
• Content 2: Computer Sofware-internal use
• Lecture 6: Accounting for Cloud Computing Arrangements-

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• Content 1: FAR-Cloud Computing-

   00:18:29  
• Content 2: FAR-Cloud Computing

   24 slides 
• Lecture 7: FAR-research and development-

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

   00:27:39  
• Content 2: research and development July 2021
• Lecture 8: M/C Questions on Computer Software and Cloud Computing

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• Content 1: M/C Test on Research and Development, Software and Cloud Computing

   8 Questions 
• Lecture 9: Accounting Changes-Change In Estimate

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• Content 1: Change in Accounting Estimate

   00:09:33  
• Content 2: Accounting Changes-2022
• Lecture 10: Accounting Changes-Change in Principle

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• Content 1: Change in Accounting Principle

   00:14:18  
• Content 2: Accounting Changes-2022
• Lecture 11: Accounting Changes Continued-Error Corrections

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• Content 1: Accounting Changes-Error Corrections

   00:40:14  
• Content 2: Accounting Changes P2

   91 slides 
• Lecture 12: M/C Question on Accounting Changes

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• Content 1: M/C Questions on Accounting Changes and error corrections

   6 Questions 
• Lecture 13: Special Purpose Frameworks

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• Content 1: Special Purpose Frameworks

   00:18:34  
• Content 2: Special Purpose Frameworks
• Lecture 14: Private Company Council-The Basics

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• Content 1: Private Company Council-Part 1

   00:11:40  
• Content 2: Private Company Council
• Lecture 15: Private Company Council-Part 2

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• Content 1: Private Company Council Part 2

   00:12:37  
• Content 2: Private Company Council
• Lecture 16: Multiple Choice Questions-Special Purpose Framework and Private Company Council

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• Content 1: Special Purpose Framework and Private Company Council

   7 Questions 
• Lecture 17: Interim Financial Reporting-The Basics

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

   00:22:09  
• Content 2: FAR-Interim Reporting-SEC Filings-
• Lecture 18: Interim Financial Reporting-Continued

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• Content 1: Interim Financial Reporting-Continued-

   00:20:00  
• Content 2: FAR-Interim Reporting-SEC Filings-
• Lecture 19: M/C Questions on Interim Financial Information

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• Content 1: M/C Questions on Interim Financial Information

   7 Questions 
• Lecture 20: Income Statement & Accounting Changes M/C Test # 1

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• Content 1: FAR Income Statement & Accounting Changes M/C Test #1

   47 Questions 
• Lecture 21: Income Statement and Accounting Changes M/C Test # 2

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• Content 1: FAR Income Statement and Accounting Changes M/C Test #2

   36 Questions 
• Lecture 22: Opening Retained Earnings-Restatement-Simulation Video

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• Content 1: accounting changes-retained earnings restatement sim

   00:18:54  
• Lecture 23: Accounting Changes Simulation 2020

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• Content 1: Accounting Changes Simulation

   00:17:39  

Chapter 7 :   Cumulative Test Chapters 1-6. 1-2 Days

• Lecture 1: Test-First Six Chapters

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• Content 1: FAR Cumulative Test # 1 Chapters 1-6-FASB Framework, A/R, revenue rec

   94 Questions 

Chapter 8 :   FAR Fixed Assets and Impairments. 3-5 Days.

• 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

   00:13:57  
• Content 2: Land, Building, and Land Improvements
• Lecture 3: Fixed Assets-Basket Purchases

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• Content 1: basket purchases-April 21 2021

   00:07:33  
• 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

   00:11:59  
• Content 2: Capitalization of interest-the basics

   7 slides 
• Lecture 5: Capitalization of Interest

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• Content 1: Capitalization of interest

   00:27:47  
• Content 2: Capitalization of interest

   30 slides 
• Lecture 6: M/C Questions on Land, Buildings, and Capitalization of Interest

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• Content 1: M/C Test on Land, Building, and Capitalization of Interest

   7 Questions 
• Lecture 7: 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 8: Intangible Assets- Indefinite Life vs Finite Life

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• Content 1: Intangible Assets-Indefinite vs Finite Life

   00:13:32  
• Content 2: Intangible Assets-Indefinite Life vs finite life
• Lecture 9: Goodwill Impairment-

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• Content 1: Goodwill Impairment

   00:24:27  
• Lecture 10: M/C Questions on Intangible Assets and Impairments

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• Content 1: M/C Test on Intangible Assets and Impairments

   8 Questions 
• Lecture 11: Straight Line Depreciation

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• Content 1: Straight line Depreciation-2021

   00:09:22  
• Content 2: Straight Line Depreciation-FAR-
• Lecture 12: Sum of the Year's Digits Depreciation

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• Content 1: Depreciation-SYD

   00:09:47  
• Content 2: Sum of the Year's Digits Depreciation
• Lecture 13: Double Declining Balance Depreciation

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• Content 1: Double Declining Balance Depreciation

   00:11:10  
• Content 2: FAR-Double Declining Balance
• Lecture 14: Depreciation Part 2-Changing Depreciation Methods and 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 15: Composite Depreciation and Asset Disposals

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• Content 1: composite depreciation and asset disposals April 2021

   00:18:29  
• Content 2: Composite Depreciation and Asset Disposals-

   27 slides 
• Lecture 16: Depletion-April 2021

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• Content 1: Depletion-April 2021

   00:09:41  
• Lecture 17: M/C Questions on Depreciation and Depletion

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• Content 1: M/C Questions on Depreciation and Depletion

   11 Questions 
• Lecture 18: Fixed Assets-Multiple Choice Test

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• Content 1: FAR Fixed Assets Multiple Choice Test

   26 Questions 
• Lecture 19: Fixed Assets Multiple Choice Test # 2

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• Content 1: FAR Fixed Assets Multiple Choice Test #2

   26 Questions 
• Lecture 20: Capitalized Interest Simulation Video

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• Content 1: FAR-Simulation Capitalized Interest

   00:17:18  
• Lecture 21: Land and Land Improvements Simulation Video

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• Content 1: FAR-Simulation-Land Improvements

   00:16:01  

Chapter 9 :   Leases. 3-5 Days.

• Lecture 1: Leases-The Basics

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• Content 1: Leases-The Basics

   00:11:02  
• Content 2: Leases-The Basics---
• Lecture 2: Operating Leases

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• Content 1: Operating Leases-April 2022

   00:29:23  
• Content 2: Operating Leases-
• Lecture 3: Operating Leases-Uneven Payments

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• Content 1: Operating Leases-Uneven Payments Aug 2021

   00:10:17  
• Content 2: Operating Leases-Uneven Payments
• Lecture 4: Finance Leases-The Basics

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• Content 1: Finance Leases-The Basics-

   00:19:13  
• 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: M/C Questions on Operating and Finance Leases

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• Content 1: M/C Questions on Operating and finance Leases

   9 Questions 
• Lecture 7: Lessor-Sales Type Lease

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• Content 1: Sales Type Lease-Lessor

   00:46:53  
• Content 2: Sales Type Lease
• Lecture 8: Sale Leaseback

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• Content 1: Sale Leaseback

   00:30:51  
• Content 2: Sale Leaseback
• Lecture 9: Lessor-Direct Financing Leases

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• Content 1: Direct Financing Leases-

   00:12:38  
• Lecture 10: Leases-Multiple Choice Test #1

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• Content 1: Far Leases Multiple Choice Test-Test # 1

   44 Questions 
• Lecture 11: FAR-Multiple Choice Test # 2

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• Content 1: Far Leases Multiple Choice Test-Test # 2

   40 Questions 
• Lecture 12: Finance Lease Simulation-2020-Lessee-Ordinary Annuity

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• Content 1: Finance Lease Simulation Lessee

   00:23:15  
• Content 2: Finance Lease Simulation -Lessee-Morgan-Ord annuity

   11 slides 
• Lecture 13: Finance Lease Simulation-2020 Lessee-Annuity Due

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• Content 1: Finance Leases-Lessee Annuity Due Simulation

   00:15:30  
• Lecture 14: 2020 Operating Leases Simulation-5 Years

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• Content 1: Operating Leases Simulation -5 Years

   00:17:09  
• Lecture 15: Operating lease Simulation-Lessor-Uneven Payments

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• Content 1: Operating leases-Lessor with Uneven Payments

   00:09:15  
• Lecture 16: Lessor-Sales Type Lease Simulation

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

   00:22:40  

Chapter 10 :   Other Liabilities-1-3 Days.

• Lecture 1: Liabilities-The Basics

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• Content 1: Liabilities-The Basics

   00:10:07  
• 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: M/C Test on Current Liabilities including Payroll Tax, Sales Tax, payables.

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• Content 1: M/C Questions Sales tax, payroll taxes, and other current liabilities

   7 Questions 
• Lecture 6: Contingent Liabilities

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• Content 1: Contingent Liabilities

   00:17:20  
• Content 2: Contingent Liabilities
• Lecture 7: Compensated Absences

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• Content 1: Compensated Absences-

   00:20:37  
• Content 2: Compensated Absences-
• Lecture 8: Current Liabilities-Special Topics

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• Content 1: Current Liabilities-Special Topics

   00:27:51  
• Content 2: Current Liabilities

   97 slides 
• Lecture 9: Purchase Commitments

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• Content 1: FAR-Purchase Commitments

   00:13:49  
• Content 2: FAR-Firm Purchase Commitments
• Lecture 10: M/C Test on Contingencies Compensated Absences and Purchase Commitments

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• Content 1: M/C Test Contingencies, compensated absences and purchase commitments

   10 Questions 
• Lecture 11: Notes Payable

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• Content 1: FAR-Notes Payable-

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

   42 slides 
• Lecture 12: Multiple Choice Test-other liabilities

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• Content 1: Other Liabilities

   32 Questions 
• Lecture 13: Contingent Liabilities Simulation Video-Part 1

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• Content 1: Simulation on Contingent Liabilities-2021

   00:11:46  
• Lecture 14: 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 11 :   FAR Bonds-3-5 Days

• Lecture 1: Bonds-The Basics-

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• Content 1: Bonds-The Basics

   00:22:29  
• Content 2: Bonds-The Basics
• Lecture 2: Bonds-Present Value and Journal Entries-

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• Content 1: Present Value and Journal Entries

   00:20:20  
• Content 2: Present Value and Journal Entries
• Lecture 3: Bond Issuance Costs

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• Content 1: Bond Issuance costs

   00:11:23  
• Content 2: bond issuance costs
• Lecture 4: M/C Test on Bonds-Present Value and Effective interest method

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• Content 1: M/C Test on Bonds, Present Value and Effective Interest Method

   6 Questions 
• Lecture 5: Bonds issued between interest dates

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• Content 1: Bonds Issued between interest dates

   00:13:35  
• Content 2: Bonds issued between interest dates-
• Lecture 6: Year end bond interest accrual

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• Content 1: Year End Bond Interest Accrual

   00:14:06  
• Content 2: Year End bond interest accrual
• 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: Bond Sinking Fund Requirements

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• Content 1: Bond Sinking Fund Requirements

   00:05:16  
• Content 2: Bond Sinking fund
• Lecture 10: M/C Test-Bonds Accrued interest and early retirement

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• Content 1: M/C Test on Bonds with accrued interest and early retirement

   8 Questions 
• Lecture 11: Troubled Debt Restructuring

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• Content 1: Troubled Debt Restructuring-

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

   37 slides 
• Lecture 12: Multiple Choice Test Bonds

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• Content 1: FAR-Bonds Multiple Choice Test

   37 Questions 
• Lecture 13: Bond Extinguishment Simulation Video

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• Content 1: Bond Extinguishment Simulation

   00:15:23  
• Lecture 14: Bond Issuance Cost Simulation Video

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• Content 1: Bond Issuance Costs-Simulation

   00:20:49  

Chapter 12 :   Cash and Cash Equivalents, Statement of Cash Flows. 2-4 Days

• 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: M/C Questions on Cash and Cash Equivalents and Bank Reconciliation

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• Content 1: M/C Questions on Cash Equivalents and Bank Reconciliation

   9 Questions 
• Lecture 4: Intro to Statement of Cash Flows

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• Content 1: Intro to Statement of Cash Flows

   00:10:52  
• Lecture 5: 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 6: Operating Section-Indirect Method-Part 1

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• Content 1: Indirect Method Part 1

   00:12:45  
• Content 2: Indirect Method Parts 1 and 2
• Lecture 7: 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 8: 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 9: Statement of Cash Flows Multiple Choice Test

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• Content 1: FAR Statement of Cash Flows Multiple Choice Test

   46 Questions 
• Lecture 10: Bank Reconciliation Simulation

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

   00:10:38  
• Lecture 11: Cash Flow Simulation-

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• Content 1: Cash Flow Simulation-2021

   00:14:20  

Chapter 13 :   Cumulative Test # 2. 1-2 Days.

• Lecture 1: Cumulative Test #2

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• Content 1: FAR-Cumulative Test # 2, Fixed Assets, Leases, Liabilities, Cash flow

   82 Questions 

Chapter 14 :   Stockholders Equity-2-4 Days

• 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 Stock

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• Content 1: Preferred stock Part 1

   00:21:07  
• Content 2: Preferred Stock---
• Lecture 4: Preferred Stock-Part 2-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-Re-organization

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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 Multiple Choice Test #1

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• Content 1: FAR Stockholders' equity Multiple Choice Test #1

   29 Questions 
• Lecture 15: Stockholders Equity Multiple Choice Test # 2

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• Content 1: FAR Stockholders' equity Multiple Choice Test #2

   30 Questions 
• Lecture 16: Stockholders Equity-Treasury Stock Simulation Video

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• Content 1: Treasury Stock Simulation

   00:13:32  
• Lecture 17: Stockholders Equity-Stock Options Simulation Video

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• Content 1: FAR-Stock Options Simulation

   00:26:02  

Chapter 15 :   FAR Marketable Securities and other investments. 2-4 Days.

• 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: FAR-Marketable Securities Multiple Choice Test

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• Content 1: FAR Marketable Securities Multiple Choice Test

   46 Questions 
• Lecture 9: Cash Surrender Value of Life Insurance

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

   00:13:54  
• Lecture 10: 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 11: Simulation on Available for Sale Debt Securities-Part 1

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

   00:12:28  
• Lecture 12: Simulation on Available for Sale Debt Securities Part 2

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

   00:11:06  
• Lecture 13: Allowance for Credit Losses Simulation

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• Content 1: Credit Loss Simulation

   00:17:49  

Chapter 16 :   FAR Foreign Currency and Hedging. 2-4 Days.

• 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 and Hedging Multiple Choice Test

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• Content 1: FAR Foreign Currency Accounting and Hedging Multiple Choice Test

   52 Questions 
• Lecture 13: Foreign Currency Translation Video

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• Content 1: FAR-Foreign Currency Translation Sim

   00:16:23  

Chapter 17 :   Pensions-1-2 Days

• Lecture 1: Pension Plan Financial Statements

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• Content 1: Pension Plan Accounting July 2021

   00:18:33  
• Content 2: Pension Plan financial statements-july 2021

Chapter 18 :   Business Combinations-2-4 Days.

• 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: M/C Test on Types of Combinations, Goodwill and Non-Controlling Interest

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• Content 1: M/C Types of Business Combinations and Fair Value Adjustments

   11 Questions 
• Lecture 7: 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 8: Inter-company Inventory

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• Content 1: FAR-Inter-company Inventory Video

   00:13:38  
• Content 2: Intercompany Inventory

   27 slides 
• Lecture 9: Inter-company Sales of Fixed Assets and Depreciation

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• Content 1: Inter-company Fixed Assets-Depreciation

   00:16:36  
• Content 2: Inter-company Sales of Equipment
• Lecture 10: Variable Interest Entities

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• Content 1: Variable Interest Entities

   00:12:56  
• Content 2: Variable Interest Entity
• Lecture 11: M/C Questions on Consolidated Financial Statements Intercompany Eliminations

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• Content 1: M/C Test Consolidated Financial Statements, Inter-Company Eliminations

   11 Questions 
• Lecture 12: Business Combinations-Multiple Choice Test

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• Content 1: FAR-Business Combinations Multiple Choice Test

   49 Questions 
• Lecture 13: Consolidated Financial Statements-Worksheet entries

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• Content 1: consolidated financial statements with workpaper elimination entries

   00:43:43  
• Content 2: consolidated financial statements eliminations with answers-braincert
• Lecture 14: Microsoft Excel-Consolidated Worksheet Simulation-

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• Content 1: Microsoft Excel-Business Combinations-FAR

   00:31:06  
• Lecture 15: Consolidated Financial Statements with NCI

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• Content 1: Consolidated financial statements with NCI

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

Chapter 19 :   FAR-Cumulative Test # 3. 1-2 Days

• Lecture 1: FAR-Cumulative Test # 3

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• Content 1: FAR Cumulative Test # 3 Equity, Investments, Combinations, Currency

   84 Questions 

Chapter 20 :   Government Accounting and Reporting. 5-7 Days

• 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: Fiduciary Funds

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• Content 1: Fiduciary Activities

   00:32:35  
• Content 2: Fiduciary Activities

   54 slides 
• Lecture 3: 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 4: M/C Tests on Three Types of Funds and 5 Categories of Fund Balance

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• Content 1: M/C Test on 3 Types of Funds and Categories of Fund Balance

   9 Questions 
• Lecture 5: Government Statement of Cash Flows

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• Content 1: Enterprise Fund Statement of Cash flows

   00:06:47  
• Content 2: Enterprise Fund Statement of Cash flows
• Lecture 6: M/C Test on Statement of Cash Flows

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• Content 1: M/C Test on Governmental Statement of Cash Flows

   5 Questions 
• Lecture 7: 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 8: 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 9: M/C Test on Other Financing Sources and Uses, Budget and Ecumbrances

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• Content 1: Other Financing Sources and Uses, Budget and Encumbrances

   8 Questions 
• Lecture 10: Property Taxes

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• Content 1: Government-Property Tax accrual

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

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

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• Content 1: Major vs Non-major Funds

   00:17:01  
• Content 2: Major vs Non-major Funds
• Lecture 12: M/C Test on Government Property Tax Entries and Major and Non-Major Funds

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• Content 1: M/C Test Government-Property Taxes and Major and Non-Major Funds

   7 Questions 
• Lecture 13: 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 14: Two Levels of Government wide Financial Statement Reporting

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• Content 1: Two Levels of Government Wide Financial Statement Reporting

   00:13:38  
• Content 2: Two Levels of Government Wide Financial Statement Reporting
• Lecture 15: GWFS-Reconciliation

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• Content 1: GW Reconciliation Video-

   00:25:09  
• Content 2: Government Wide Reconciliation
• Lecture 16: M/C Questions on Government Wide Financial Statements and Reconciliation

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• Content 1: M/C Questions on Government Wide financial Statements & Reconciliation

   13 Questions 
• Lecture 17: 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 18: GASB Lease Accounting-

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• Content 1: GASB Lease Accounting

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

   44 slides 
• Lecture 19: M/C Test on Government- Fund Based Financial Statements #1

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• Content 1: FAR-2022 Government Fund Accounting Multiple Choice Test #1

   40 Questions 
• Lecture 20: Governmental Fund Multiple Choice Test # 2

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• Content 1: FAR-2022 Government Fund Accounting Multiple Choice Test #2

   36 Questions 
• Lecture 21: Government Wide Financial Statements-Multiple Choice Test

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• Content 1: FAR-Government Wide Financial Statements Multiple Choice Test

   36 Questions 
• Lecture 22: Government Funds-Video Simulation with Journal Entries

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