| Important concept | Video Number | Time stamp |
|---|---|---|
| Accounting equation | 2 | 3:54 |
| Accounting firms | 5 | 10:13 |
| Asset | 2 | 1:52 |
| Audit committee | 6 | 6:37 |
| Audit fees | 5 | 11:17 |
| Audit independence | 5 | 10:56 |
| Audit reports | 6 | 5:04 |
| Balance sheet | 2 | 1:25 |
| Balance sheet | 8 | 2:13 |
| Board of directors | 5 | 2:27 |
| Business plan | 7 | 2:50 |
| Capital market | 5 | 5:11 |
| Collateral | 7 | 7:33 |
| Compensation contracts | 5 | 6:40 |
| Compensation contract example | 5 | 8:13 |
| Consumption | 1 | 0:38 |
| Contributed capital | 2 | 12:32 |
| Corporate governance | 6 | 1:33 |
| Corporate governance and board of directors | 6 | 5:26 |
| Corporate governance and capital markets | 6 | 2:30 |
| Corporate governance and independent auditors | 6 | 4:36 |
| Corporate governance and legal liability | 6 | 3:48 |
| Corporate governance and reputation and ethics | 6 | 3:16 |
| Cost of goods sold | 7 | 11:52 |
| Debt capital | 7 | 7:10 |
| Debt contracts | 5 | 1:12 |
| Debt covenants | 5 | 1:53 |
| Debt covenant example | 5 | 6:53 |
| Debt investors | 5 | 0:41 |
| Debt versus equity characteristics | 5 | 1:12 |
| Debt versus equity characteristics | 7 | 3:40 |
| Diversification | 1 | 6:58 |
| Dividends | 2 | 13:40 |
| Dividends | 7 | 14:31 |
| Domestic accounting standards | 6 | 13:44 |
| Earned capital | 2 | 12:56 |
| Equity capital | 7 | 6:45 |
| Equity investors | 5 | 0:55 |
| Executive compensation committee | 6 | 6:18 |
| Expenses | 2 | 10:17 |
| Financial Accounting Standards Board | 6 | 9:45 |
| Financial reporting regulations and standards | 6 | 7:09 |
| Financial statements | 1 | 5:55 |
| Financing activities and cash flows | 8 | 5:12 |
| Financing cash flows | 2 | 7:34 |
| Form 10K and Form 20F | 6 | 8:05 |
| Gone Fishins’ financial statements | 8 | 6:23 |
| How large an investment in assets? | 3 | 5:20 |
| How profitable? | 3 | 4:52 |
| How was cash managed? | 3 | 8:20 |
| How was owner investment managed? | 3 | 10:10 |
| Income statement | 2 | 9:17 |
| Income statement | 8 | 3:30 |
| Income tax expense | 7 | 13:23 |
| Independent auditors | 5 | 9:24 |
| Industry groups | 5 | 4:36 |
| International Accounting Standards Board (IASB) | 6 | 11:36 |
| International Financial Reporting Standards (IFRS) | 6 | 11:20 |
| Interest | 7 | 7:45 |
| Interest expense | 7 | 13:08 |
| Inventories | 7 | 10:16 |
| Investing activities and cash flows | 8 | 4:59 |
| Investing cash flows | 2 | 6:32 |
| Investment | 1 | 1:40 |
| Investors | 7 | 2:30 |
| Legal liability | 5 | 12:05 |
| Liabilities | 2 | 2:00 |
| Liabilities divided by total assets | 3 | 7:44 |
| Liquidation priority | 5 | 3:22 |
| Mark up | 7 | 12:13 |
| Net earnings | 2 | 11:00 |
| Net income | 2 | 11:00 |
| Net income | 7 | 13:34 |
| Net loss | 2 | 11:00 |
| Net profit | 2 | 11:00 |
| Operating activities and cash flows | 8 | 4:45 |
| Operating assets | 7 | 9:06 |
| Operating cash flows | 2 | 5:25 |
| Operating expenses | 7 | 12:36 |
| Operating, investing and financing and a fruit tree | 8 | 5:24 |
| Operations | 7 | 10:25 |
| Owners’ equity | 2 | 2:08 |
| Producing assets | 7 | 8:28 |
| Professional reputation and ethics | 5 | 11:33 |
| Providers of capital | 5 | 0:07 |
| Public Company Accounting Oversight Board (PCAOB) | 6 | 8:56 |
| Re-invested net income (retained earnings) | 7 | 14:53 |
| Residual right to assets | 5 | 3:33 |
| Return on assets (ROA) | 3 | 6:23 |
| Return on equity (owners’ investment) (ROE) | 3 | 11:26 |
| Revenues | 2 | 9:34 |
| Risk | 1 | 3:05 |
| Risk/return relationship | 1 | 3:31 |
| Roles of financial statements | 5 | 6:14 |
| Sales revenue | 7 | 11:21 |
| Sarbanes-Oxley Act | 6 | 8:40 |
| Securities and Exchange Commission | 6 | 10:00 |
| SEC Acts of 1933 and 1934 | 6 | 7:50 |
| Service revenue | 7 | 11:04 |
| Statement of cash flows | 2 | 4:56 |
| Statement of cash flows | 8 | 4:26 |
| Statement of owners’ equity | 2 | 12:15 |
| Statement of owner’s equity | 8 | 3:54 |
| U.S. Generally Accepted Accounting Standards | 6 | 9:40 |
| Where are the retained earnings? | 7 | 15:19 |
| Where did the assets come from? | 3 | 7:06 |
| Who owns net income? | 7 | 13:57 |
| Important concept | Video Number | Time stamp | |
|---|---|---|---|
| Accounts | 9 | 01:20 | |
| Accounts payable | 9 | 03:52 | |
| Accounts receivable | 9 | 02:06 | |
| Accrual basis accounting | 19 | 04:23 | |
| Accrued payables | 9 | 04:01 | |
| Accumulated amortization | 16 | 05:33 | |
| Accumulated depreciation | 16 | 03:05 | |
| Adjusting entries | 11 | 07:49 | |
| Adjusting entries | 14 | 08:49 | |
| Amortization | 16 | 05:33 | |
| Assets | 9 | 00:28 | |
| Balance sheet | 9 | 06:34 | |
| Basic accounting equation | 9 | 00:10 | |
| Bonds payable | 9 | 04:42 | |
| Capital structure | 10 | 04:40 | |
| Cash | 9 | 01:55 | |
| Cash basis accounting | 19 | 04:45 | |
| Closing | 14 | 12:58 | |
| Closing dividends to retained earnings | 15 | 07:17 | |
| Closing expense accounts | 15 | 04:48 | |
| Closing income summary to retained earnings | 15 | 06:35 | |
| Closing process | 15 | 00:07 | |
| Closing revenue accounts | 15 | 03:48 | |
| Common stock | 9 | 05:06 | |
| Contra accounts | 16 | 00:03 | |
| Contra equity account | 17 | 03:47 | |
| Contributed capital | 9 | 05:06 | |
| Cost of goods sold | 11 | 01:56 | |
| Credit | 12 | 06:52 | |
| Current assets | 9 | 01:47 | |
| Current liabilities | 9 | 03:38 | |
| Debit | 12 | 06:46 | |
| Direct method of presentation | 20 | 15:18 | |
| Double entry system | 10 | 01:06 | |
| Expanded accounting equation | 12 | 00:56 | |
| Four steps of closing | 15 | 02:53 | |
| General ledger | 13 | 01:05 | |
| Income statement | 9 | 06:50 | |
| Income summary account | 15 | 02:55 | |
| Indirect method of presentation | 20 | 15:32 | |
| Intangible assets | 9 | 02:42 | |
| Interpreting changes in accounts receivable | 20 | 03:57 | |
| Interpreting changes in accrued payables | 20 | 10:30 | |
| Interpreting changes in prepaid expense | 20 | 08:49 | |
| Interpreting changes in unearned revenue | 20 | 05:08 | |
| Intangible assets | 16 | 04:33 | |
| Inventory | 9 | 02:15 | |
| Journal | 12 | 05:50 | |
| Journal entries | 12 | 06:03 | |
| Ledger | 12 | 05:37 | |
| Liabilities | 9 | 00:33 | |
| Long-term investments | 9 | 02:31 | |
| Long-term notes payable | 9 | 04:31 | |
| Net book value | 16 | 06:49 | |
| Net income versus net cash from operating activities | 19 | 04:12 | |
| Non-current assets | 9 | 01:47 | |
| Non-current liabilities | 9 | 03:43 | |
| Non-inventory assets | 18 | 01:12 | |
| Other income (loss) account | 18 | 04:34 | |
| Owner’s equity | 9 | 00:53 | |
| Permanent accounts | 15 | 02:03 | |
| Prepaid expenses | 9 | 02:19 | |
| Prepare balance sheet | 11 | 10:13 | |
| Prepare balance sheet | 14 | 13:17 | |
| Prepare balance sheet | 15 | 08:12 | |
| Prepare financial statements | 14 | 11:16 | |
| Prepare income statement | 11 | 11:40 | |
| Prepare income statement | 14 | 11:48 | |
| Prepare income statement | 15 | 08:21 | |
| Prepare statement of cash flows | 11 | 13:12 | |
| Prepare statement of cash flows | 14 | 14:07 | |
| Prepare statement of cash flows | 15 | 08:37 | |
| Prepare statement of shareholders’ equity | 11 | 12:15 | |
| Prepare statement of shareholders’ equity | 14 | 13:51 | |
| Prepare statement of shareholders’ equity | 15 | 08:28 | |
| Property, plant and equipment | 9 | 02:38 | |
| Property, plant and equipment and depreciation | 16 | 01:10 | |
| Realized gain on sale account | 18 | 03:33 | |
| Realized loss on sale account | 18 | 03:46 | |
| Re-arranged accounting equation | 12 | 02:39 | |
| Reconcile expenses with operating cash outflows | 20 | 11:06 | |
| Reconcile revenues with operating cash inflows | 20 | 06:22 | |
| Reconcile net income with net operating cash | 20 | 12:59 | |
| Record accounts receivable | 18 | 02:42 | |
| Record accounts receivable | 19 | 01:08 | |
| Record accrued expense/payable | 12 | 09:59 | |
| Record accrued expense/payables | 19 | 01:46 | |
| Record accrued income tax expense | 11 | 09:02 | |
| Record accrued income tax expense | 14 | 10:30 | |
| Record borrowing | 10 | 04:06 | |
| Record borrowing | 12 | 08:46 | |
| Record borrowing | 13 | 04:48 | |
| Record cash receipt on an accounts receivable | 19 | 06:09 | |
| Record common stock issuance for cash | 10 | 03:28 | |
| Record common stock issuance for cash | 12 | 07:27 | |
| Record common stock issuance for cash | 13 | 03:52 | |
| Record common stock issuance for cash | 17 | 01:20 | |
| Record common stock buy backs for cash | 17 | 02:45 | |
| Record depreciation | 11 | 08:06 | |
| Record depreciation | 14 | 09:04 | |
| Record dividend declaration | 11 | 06:51 | |
| Record dividend declaration | 12 | 10:30 | |
| Record dividend declaration | 14 | 07:04 | |
| Record equipment purchase for cash | 12 | 09:06 | |
| Record expenses paid for in cash | 11 | 05:07 | |
| Record expenses paid for in cash | 14 | 05:35 | |
| Record expiration of prepaid expense | 19 | 06:35 | |
| Record interest paid for in cash | 11 | 05:46 | |
| Record interest paid for in cash | 14 | 06:05 | |
| Record payments on accrued payables | 19 | 06:46 | |
| Record payment on a long-term liability | 11 | 06:28 | |
| Record payment on a long-term liability | 14 | 06:39 | |
| Record performance of services | 11 | 04:10 | |
| Record performance of services | 14 | 04:23 | |
| Record prepaid expenses | 19 | 01:22 | |
| Record provision of service | 12 | 09:30 | |
| Record purchase of inventory for cash | 10 | 06:14 | |
| Record purchase of inventory for cash | 13 | 06:32 | |
| Record purchase of inventory on account | 11 | 02:56 | |
| Record purchase of inventory on account | 14 | 03:10 | |
| Record purchase of land (PP&E) for cash | 11 | 04:45 | |
| Record purchase of land (PP&E) for cash | 14 | 05:02 | |
| Record purchase of non-inventory assets | 18 | 01:42 | |
| Record purchase of PP&E for cash | 10 | 04:55 | |
| Record purchase of PP&E for cash | 13 | 05:28 | |
| Record purchase of short-term investments | 10 | 05:34 | |
| Record purchase of short-term investment | 13 | 06:00 | |
| Record receipt of cash in advance | 11 | 03:37 | |
| Record receipt of cash in advance | 14 | 03:56 | |
| Record revenue on cash receipts in advance | 19 | 06:21 | |
| Record sale of inventory | 11 | 01:15 | |
| Record sale of inventory | 14 | 01:35 | |
| Record transactions (4 steps) | 10 | 00:35 | |
| Record unearned revenues | 19 | 02:22 | |
| Retained earnings | 9 | 05:32 | |
| Sell assets subject to depreciation or amortization | 18 | 04:55 | |
| Sell non-inventory assets | 18 | 03:07 | |
| Shareholders’ equity | 9 | 00:37 | |
| Short-term investments | 9 | 01:59 | |
| Short-term notes payable | 9 | 04:22 | |
| Six kinds of accounts | 12 | 01:13 | |
| Statement of cash flows | 9 | 07:25 | |
| Statement of shareholders’ equity | 9 | 07:12 | |
| T-accounts | 12 | 04:40 | |
| Temporary accounts | 15 | 01:47 | |
| Treasury stock | 17 | 00:05 | |
| Treasury stock rights | 17 | 05:44 | |
| Unearned revenue | 9 | 04:09 |
| Important concept | Video Number | Time stamp | |
|---|---|---|---|
| Accounts payable | 21 | 11:23 | |
| Accounts payable turnover | 27 | 07:48 | |
| Accounts receivable | 21 | 05:38 | |
| Accounts receivable turnover | 27 | 11:11 | |
| Add back of depreciation and amortization | 23 | 06:44 | |
| Add back of realized losses | 23 | 07:36 | |
| Adjustments for current assets and liabilities | 23 | 09:14 | |
| Adjustments in the indirect format | 23 | 05:45 | |
| Assets | 21 | 04:27 | |
| Asset turnover | 26 | 05:57 | |
| Asset turnover | 27 | 10:26 | |
| Capital structure | 26 | 00:45 | |
| Capital structure leverage | 27 | 01:24 | |
| Cash | 21 | 04:56 | |
| Cash flows from operating activities | 23 | 01:57 | |
| Contributed capital | 21 | 13:00 | |
| Contributed capital | 24 | 00:26 | |
| Cost of goods sold | 22 | 03:54 | |
| Cost of goods sold / sales | 27 | 15:28 | |
| Critical success indicators | 29 | 09:12 | |
| Current assets | 21 | 04:40 | |
| Current liabilities | 21 | 11:03 | |
| Current ratio | 27 | 04:39 | |
| Depreciation and amortization | 22 | 05:30 | |
| Determinants of profit margin | 29 | 05:54 | |
| Determinants of asset turnover | 29 | 06:56 | |
| Direct format | 23 | 04:33 | |
| Dividends | 24 | 02:05 | |
| Earned capital | 21 | 13:04 | |
| Earnings before interest and taxes (EBIT) | 27 | 06:52 | |
| Earnings per share | 22 | 08:39 | |
| Expense control | 26 | 07:05 | |
| Financial ratio analysis | 28 | 01:30 | |
| Financing activities | 23 | 14:37 | |
| Fiscal year | 25 | 00:30 | |
| Five basic questions of financial analysis | 25 | 02:15 | |
| Goodwill | 21 | 09:57 | |
| Gross profit / sales | 27 | 16:24 | |
| Home Depot’s cash management | 25 | 05:46 | |
| Home Depot’s Liabilities / Shareholders’ equity | 25 | 04:38 | |
| Home Depot’s return on assets (ROA) | 25 | 04:00 | |
| Home Depot’s return on equity (ROE) | 25 | 13:56 | |
| Home Depot’s financing activities | 25 | 10:44 | |
| Home Depot’s investing activities | 25 | 09:45 | |
| Home Depot’s operating activities | 25 | 07:09 | |
| Home Depot’s statement of cash flows | 25 | 07:04 | |
| Home Depot versus Lowe’s | 28 | ||
| Accounts payable turnover | 28 | 11:27 | |
| Accounts receivable turnover | 28 | 14:15 | |
| Capital structure leverage | 28 | 04:54 | |
| Cost of goods sold / sales | 28 | 18:05 | |
| Current ratio | 28 | 07:14 | |
| Interest coverage | 28 | 10:03 | |
| Inventory turnover | 28 | 14:34 | |
| Long/short-term debt ratio | 28 | 06:06 | |
| Non-current asset turnover | 28 | 15:38 | |
| Operating expenses / sales | 28 | 19:38 | |
| Profit margin | 28 | 17:12 | |
| Quick ratio | 28 | 08:24 | |
| Return on assets | 28 | 21:00 | |
| Return on equity | 28 | 21:00 | |
| Total asset turnover | 28 | 13:06 | |
| Home Depot versus Lowe’s | 30 | ||
| Accounts payable turnover | 30 | 10:25 | |
| Accounts receivable turnover | 30 | 14:15 | |
| Capital structure leverage | 30 | 04:35 | |
| Cost of goods sold / sales | 30 | 07:03 | |
| Current ratio | 30 | 09:16 | |
| Interest coverage | 30 | 10:00 | |
| Inventory turnover | 30 | 07:55 | |
| Long/short-term debt ratio | 30 | 11:41 | |
| Non-current asset turnover | 30 | 07:55 | |
| Operating expenses / revenues | 30 | 07:03 | |
| Profit margin | 30 | 05:56 | |
| Quick ratio | 30 | 09:16 | |
| Return on assets | 30 | 04:10 | |
| Return on equity | 30 | 03:36 | |
| Total asset turnover | 30 | 06:13 | |
| How did Home Depot manage owner investment? | 25 | 12:52 | |
| How large an investment in assets? | 25 | 03:31 | |
| How profitable? | 25 | 02:38 | |
| Income tax expense | 22 | 07:45 | |
| Indirect format | 23 | 05:05 | |
| Indirect format of the operating section | 25 | 08:12 | |
| Intangible assets | 21 | 09:48 | |
| Interest coverage | 27 | 06:28 | |
| Interest expense (net) | 28 | 03:33 | |
| Inventory | 21 | 05:57 | |
| Inventory turnover | 27 | 12:08 | |
| Investing activities | 23 | 13:03 | |
| Leverage | 26 | 00:58 | |
| Leverage example | 26 | 02:05 | |
| Long/short term debt | 27 | 02:51 | |
| Long/short-term debt ratio | 29 | 08:41 | |
| Long-term investments | 21 | 08:01 | |
| Long-term liabilities | 21 | 13:20 | |
| Lower-of-cost-or-market rule | 21 | 06:28 | |
| Mark up over cost | 27 | 16:10 | |
| Multiplier | 29 | 02:54 | |
| Net cash provided by operating activities | 23 | 04:16 | |
| Net cash used by financing activities | 23 | 16:05 | |
| Net cash used by investing activities | 23 | 13:59 | |
| Net income | 22 | 08:21 | |
| Net income | 24 | 01:52 | |
| Net income before taxes | 22 | 07:27 | |
| Net operating income | 22 | 06:43 | |
| Non-current asset turnover | 27 | 13:14 | |
| Non-operating items | 22 | 01:43 | |
| Operating expenses | 22 | 03:48 | |
| Operating expenses / revenues | 27 | 16:45 | |
| Operating items | 22 | 01:32 | |
| Other expenses / revenues | 27 | 16:45 | |
| Other revenues and expenses | 22 | 07:04 | |
| Prepaid expenses | 21 | 07:21 | |
| Profit margin | 27 | 15:00 | |
| Profit margin X asset turnover | 29 | 04:49 | |
| Property, plant & equipment | 21 | 09:01 | |
| Quick ratio | 27 | 05:32 | |
| Retained earnings | 21 | 13:04 | |
| Retained earnings (earned capital) | 24 | 00:35 | |
| Return on assets | 26 | 07:47 | |
| Return on assets | 27 | 18:16 | |
| Return on assets (ROA) X Capital structure leverage | 29 | 01:55 | |
| Return on equity | 26 | 08:00 | |
| Return on equity | 27 | 19:02 | |
| Return on equity (ROE) analysis worksheet | 30 | 01:25 | |
| Return on equity (ROE) model | 29 | 00:37 | |
| Sales revenue | 22 | 03:07 | |
| Service revenue | 22 | 02:47 | |
| Shareholders’ equity | 21 | 12:53 | |
| Short-term investments | 21 | 05:09 | |
| Solvency | 26 | 05:03 | |
| Solvency ratios (tradeoffs) | 29 | 07:49 | |
| Stock issuances | 24 | 02:28 | |
| Stock repurchases | 24 | 02:37 | |
| Subtraction of realized gains | 23 | 08:05 | |
| Taxable income | 22 | 07:50 | |
| Total asset turnover | 27 | 10:26 | |
| Treasury stock | 24 | 02:45 | |
| Unearned revenues | 21 | 11:53 | |
| Where did the assets come from? | 25 | 04:15 |
| Important Concepts (Listed in alphabetical order) | Time Stamp | |
|---|---|---|
| Annuity Due | 08:03 | |
| Compound Interest | 01:38 | |
| Future Value of a Cash Flow | 02:33 | |
| Interest Rate | 00:40 | |
| Internal Rate of Return | 24:54 | |
| Ordinary Annuity | 07:53 | |
| Present Value of a Cash Flow | 12:03 | |
| Single Sum Cash Flow | 02:33 | |
| Time Period | 01:15 | |
| Time Value of Money | 00:00 |
| Important concept | Video Number | Time stamp |
|---|---|---|
| Accounting for bond investments | 44 | 02:55 |
| Accounting for bond liabilities | 41 | 15:09 |
| Accounting for bonds: an example | 41 | 16:06 |
| Accounting for common stock | 43 | 09:50 |
| Accounting for environmental clean-up | 40 | 15:28 |
| Accounting for general accrued liabilities | 40 | 14:26 |
| Accounting for lawsuits | 40 | 15:12 |
| Accounting for preferred stock | 43 | 06:22 |
| Accounting for provisions | 40 | 21:54 |
| Accounting for restructuring accruals | 40 | 16:15 |
| Accounting for retirement costs | 40 | 15:55 |
| Accounting for stock options | 43 | 20:56 |
| Accounting for treasury stock | 43 | 14:44 |
| Accounting for warranties | 40 | 14:49 |
| Accumulated other comprehensive income (AOCI) | 44 | 14:30 |
| Altman’s z-score | 31 | 14:40 |
| Amazon Analysis | 44 | 20:40 |
| Amazon balance sheet | 44 | 20:47 |
| Amazon footnote 1. Investments | 44 | 15:08 |
| Amazon footnote 2. Marketable Securities | 44 | 21:09 |
| Amazon income statement | 44 | 01:28 |
| Amazon level 1, 2, and 3 fair value disclosures | 44 | 23:26 |
| Amazon marketable securities | 44 | 00:17 |
| Amazon shareholders’ equity (AOCI) | 44 | 22:34 |
| Amazon statement of cash flows (investing) | 44 | 00:37 |
| Amortization of bond discount | 41 | 19:30 |
| Amortizing a bond investment | 44 | 08:30 |
| Available-for-sale classification | 44 | 12:06 |
| Black-Scholes stock option valuation model | 43 | 20:35 |
| Bond cash flow | 41 | 04:26 |
| Bond investment example | 44 | 16:58 |
| Bond issuances | 41 | 00:40 |
| Bond liability redemptions | 41 | 23:54 |
| Bond market rates of return | 41 | 21:13 |
| Bond market rates of return | 44 | 10:09 |
| Bond price | 41 | 03:56 |
| Bonds purchased at a premium | 44 | 07:50 |
| Bond terms | 41 | 02:23 |
| Bond yield | 41 | 10:44 |
| Call provisions | 41 | 03:45 |
| Capital lease accounting | 42 | 01:52 |
| Capital lease accounting: an example | 42 | 17:15 |
| Classifying bond investments | 44 | 11:24 |
| Classification | 31 | 05:02 |
| Collateral | 41 | 03:45 |
| Compute the effective interest rates | 42 | 08:02 |
| Compute effective interest rates | 44 | 04:12 |
| Contingencies | 40 | 07:51 |
| Contingency accounting options | 40 | 10:44 |
| Contingency framework | 40 | 11:45 |
| Contingent gain accrual entry | 40 | 11:26 |
| Contingent gains and conservatism | 40 | 12:36 |
| Coupon interest rate | 41 | 03:18 |
| Contingent liabilities under IFRS | 40 | 07:29 |
| Contingent loss accrual entry | 40 | 11:14 |
| Covenants | 41 | 03:45 |
| Credit rating agencies | 41 | 12:21 |
| Criteria for operating/capital lease accounting | 42 | 03:48 |
| Current assets | 31 | 07:14 |
| Current classification | 31 | 06:48 |
| Current liabilities | 31 | 09:03 |
| Current operating cycle | 31 | 07:36 |
| Debt versus equity | 43 | 02:39 |
| Determinable liabilities | 40 | 05:32 |
| Disclosure | 31 | 00:54 |
| Disclose bond liability market values | 41 | 23:25 |
| Discount on bond payable | 41 | 17:02 |
| Do stock dividends and splits have economic value? | 43 | 25:51 |
| Effective interest method | 41 | 15:24 |
| Effective interest method | 42 | 06:48 |
| Effective interest method | 44 | 03:43 |
| Face value | 40 | 06:12 |
| Face value | 41 | 02:40 |
| Footnotes to the financial statements | 31 | 02:26 |
| General financial analysis | 31 | 11:39 |
| General Motors analysis | 41 | 25:10 |
| GM balance sheets | 41 | 24:32 |
| GM Footnote 12. Long-term debt | 41 | 30:50 |
| GM income statements | 41 | 26:28 |
| GM statement of cash flows (financing section) | 41 | 30:01 |
| GM statement of cash flows (operating section) | 41 | 28:10 |
| Generic shareholders’ equity section | 43 | 05:42 |
| Held to maturity classification | 44 | 12:22 |
| Home Depot analysis | 42 | 12:01 |
| Footnote 3. Long-term debt | 42 | 14:23 |
| Footnote 5. Property and leases | 42 | 13:21 |
| Footnote 5 (Continued) | 42 | 14:47 |
| Home Depot income statement | 42 | 12:27 |
| Home Depot balance sheet (assets) | 42 | 13:04 |
| Home Depot balance sheet (liabilities) | 42 | 14:13 |
| Why is operating lease accounting preferred? | 42 | 15:35 |
| Home Depot vs. Lowe’s – effect of new standard | 42 | 21:03 |
| IFRS adjustment to provisions | 40 | 23:07 |
| Lessee | 42 | 00:30 |
| Lessor | 42 | 00:30 |
| Liabilities | 40 | 00:50 |
| Liability categories | 40 | 05:23 |
| Market value method (trading securities) | 44 | 13:08 |
| Materiality | 31 | 01:16 |
| Maturity | 41 | 02:59 |
| Maximum possible bond price | 41 | 06:40 |
| New lease accounting standard | 42 | 18:35 |
| Objectivity | 31 | 01:24 |
| Operating lease accounting | 42 | 00:48 |
| Operating versus capital lease accounting | 42 | 05:30 |
| Panera analysis | 43 | 27:39 |
| Consolidated statement of comprehensive income | 43 | 33:38 |
| Issuance of common stock | 43 | 29:17 |
| Other comprehensive income | 43 | 33:02 |
| Repurchase of common stock | 43 | 31:43 |
| Statement of shareholders’ equity | 43 | 28:09 |
| Stock-based compensation | 43 | 30:32 |
| Tax benefit from exercise of stock options | 43 | 35:07 |
| Panera contributed capital | 43 | 02:20 |
| Panera earned capital | 43 | 02:27 |
| Panera shareholders’ equity | 43 | 01:35 |
| Preferred stock par value | 43 | 07:45 |
| Preferred stock: a hybrid security | 43 | 08:00 |
| Provisions | 40 | 21:07 |
| Realized gains | 44 | 17:30 |
| Realized losses | 44 | 18:06 |
| Relevance | 31 | 01:08 |
| Required rates of return | 41 | 08:50 |
| Retiring treasury stock | 43 | 16:56 |
| Riskless rate of interest | 41 | 05:22 |
| Risk premium | 41 | 09:06 |
| Spread | 41 | 14:19 |
| Stated interest rate | 41 | 03:18 |
| Stock dividends | 43 | 24:45 |
| Stock option compensation expense | 43 | 22:19 |
| Stock option grant date | 43 | 18:42 |
| Stock options | 43 | 18:05 |
| Stock splits | 43 | 25:10 |
| Tax deductibility of interest | 40 | 04:56 |
| Trading security classification | 44 | 11:45 |
| Treasury stock | 43 | 12:28 |
| Unrealized gains | 44 | 19:58 |
| Unrealized losses | 44 | 19:06 |
| Use of current classification | 31 | |
| Bankruptcy prediction models | 31 | 14:28 |
| Debt covenants | 31 | 13:15 |
| Establish credit ratings | 31 | 12:25 |
| General financial analysis | 31 | 11:39 |
| Valuation | 31 | 03:31 |
| Volkswagen IFRS-based balance sheet | 40 | 03:15 |
| Volkswagen analysis | 40 | 17:29 |
| Audit report | 40 | 17:40 |
| Footnote 6. Other Operating Expenses | 40 | 19:31 |
| Footnote 30. Other provisions | 40 | 23:34 |
| Income statement | 40 | 17:59 |
| Other provisions | 40 | 21:37 |
| Change in provisions add back | 40 | 23:08 |
| Statement of cash flows | 40 | 27:35 |
| Where to disclose | 31 | 01:54 |
| Why distinguish debt from equity? | 43 | 03:49 |
| Why buy back common stock? | 43 | 13:01 |
| Working capital | 31 | 09:28 |
| Important concept | Video Number | Time stamp |
|---|---|---|
| Accounting for bad debts: an illustration | 32 | 11:25 |
| Accounting for manufacturing costs: example | 34 | 05:21 |
| Accounts receivable creation | 32 | 02:43 |
| Accounts receivable recovery | 32 | 21:00 |
| Accounts receivable write offs | 32 | 19:43 |
| Accumulated other comprehensive income (AOCI) | 36 | 03:32 |
| Acquiring inventory | 33 | 10:55 |
| Aging of receivables | 32 | 07:42 |
| Allowance for bad debts – creation | 32 | 16:06 |
| Allowance for credit losses (Caterpillar) | 32 | 05:10 |
| Allowance for uncollectibles under % credit sales | 32 | 10:45 |
| Allowance for uncollectibles under aging | 32 | 08:40 |
| Amazon: fair value accounting example | 36 | 15:31 |
| Asset purchases under different valuation models | 36 | 02:21 |
| Asset sales under different valuation models | 36 | 06:04 |
| Attaching values to financial statement accounts | 36 | 00:33 |
| Available-for-sale securities | 36 | 14:57 |
| Average cost flow assumption | 35 | 08:11 |
| Bad debt amounts (Selected companies) | 32 | 06:04 |
| Bad debts | 32 | 04:41 |
| Barnes & Noble balance sheet (shareholder’s equity) 36 | 04:00 | |
| Barnes & Noble footnote: Inventories | 36 | 11:02 |
| Barnes & Noble footnote: PP&E | 36 | 11:45 |
| Capitalized inventory cost | 34 | 02:30 |
| Carrying inventory | 33 | 12:27 |
| Caterpillar balance sheet assets | 33 | 02:54 |
| Caterpillar financial services: an analysis | 32 | 23:07 |
| Allowance for credit losses (activity) | 32 | 26:02 |
| Asset section of balance sheet | 32 | 23:17 |
| Caterpillar Note 3 (Finance receivables) | 32 | 23:41 |
| Income statement | 32 | 24:05 |
| Provision for credit losses | 32 | 24:15 |
| Statement of cash flows (operating section) | 32 | 24:42 |
| Caterpillar: Footnote D. Inventories | 33 | 20:10 |
| Caterpillar income statement | 33 | 03:12 |
| Caterpillar Manufacturing: an analysis | 34 | 09:36 |
| Balance sheet (asset section) | 34 | 09:42 |
| Income statement | 34 | 09:57 |
| Footnote 7: Inventories | 34 | 10:10 |
| Caterpillar statement of cash flows (operating) | 33 | 03:44 |
| Comparisons across the three flow assumptions | 35 | 10:31 |
| Conservatism principle | 33 | 17:44 |
| Cost flow assumption | 35 | 02:46 |
| Cost flow assumptions and inventory cost allocation | 35 | 09:45 |
| Cost flow assumptions tradeoffs | 35 | 15:12 |
| Costs to attach to inventories | 34 | 01:35 |
| Counterbalancing effects | 33 | 07:13 |
| Deere& Company analysis | 35 | 18:51 |
| Balance sheet (asset section) | 35 | 18:57 |
| Effective income tax rate | 35 | 19:44 |
| Footnote 15. Inventories | 35 | 20:20 |
| Income statement | 35 | 19:13 |
| LIFO liquidation | 35 | 20:55 |
| LIFO reserve | 35 | 21:50 |
| LIFO reserve: uses | 35 | 22:33 |
| LIFO versus FIFO: estimating income differences | 35 | 22:37 |
| Switching LIFO to FIFO: income and tax effects | 35 | 25:13 |
| Direct labor | 34 | 04:35 |
| Earnings behavior across different valuation models | 36 | 09:00 |
| Estimating bad debts | 32 | 07:04 |
| Fair value accounting | 36 | 14:37 |
| Finance receivables | 32 | 01:04 |
| Financial accounting versus tax accounting | 35 | 01:16 |
| Finished goods subsidiary ledger | 34 | 04:07 |
| First-in, first out (FIFO) cost flow assumption | 35 | 09:03 |
| Historical cost model | 36 | 10:35 |
| Holding gains under different valuation models | 36 | 02:43 |
| Holding losses under different valuation models | 36 | 04:36 |
| Impairment recoveries under IFRS | 36 | 13:46 |
| Impairment write downs | 36 | 11:26 |
| Impairment write downs: US GAAP vs IFRS | 36 | 13:24 |
| Income tax effects of cost flow assumptions | 35 | 14:13 |
| Input cost inflation/deflation effects | 35 | 10:54 |
| Inventory accounting and net income | 33 | 04:32 |
| Inventory accounting: four major issues | 33 | 09:16 |
| Inventory accounting (manufacturers) | 34 | 03:57 |
| Inventory cost flow assumption | 33 | 15:40 |
| Last-in, first-out (LIFO) cost flow assumption | 35 | 06:54 |
| Lifetime earnings across different valuation models | 36 | 08:45 |
| LIFO and IFRS | 35 | 12:59 |
| LIFO conformity rule | 35 | 13:17 |
| LIFO disadvantages | 35 | 17:10 |
| LIFO liquidation | 35 | 18:03 |
| Lower-of-cost-or-market | 36 | 10:49 |
| Lower-of-cost-or market rule | 33 | 17:31 |
| Merchandise inventory | 33 | 00:23 |
| Nordstrum balance sheet (asset section) | 34 | 03:30 |
| Overhead | 34 | 04:35 |
| Percent of credit sales | 32 | 09:38 |
| Perpetual method | 33 | 12:37 |
| Raw materials subsidiary ledger | 34 | 04:07 |
| Realized gains | 36 | 06:13 |
| Retail inventory accounting: a simple example | 34 | 02:19 |
| Revenue recognition principles | 32 | 01:53 |
| Subsidiary ledgers | 32 | 12:52 |
| Summary of bad debt accounting | 32 | 21:56 |
| Target balance sheet assets | 33 | 01:00 |
| Target: Footnote 12. Inventory | 33 | 19:36 |
| Target income statement | 33 | 01:21 |
| Target statement of cash flows (operating section) | 33 | 01:48 |
| Taxable income | 35 | 01:51 |
| Uncollectible receivables | 32 | 04:41 |
| Unearned revenue | 32 | 02:20 |
| Units to include in inventory | 34 | 01:27 |
| Volkswagen: impairment recovery example | 36 | 14:04 |
| Work in process (WIP) subsidiary leader | 34 | 04:07 |
| Yahoo: goodwill write down example | 36 | 12:19 |
| Important concept | Video Number | Time stamp | |
|---|---|---|---|
| 3M analysis | |||
| Acquired intangible assets | 39 | 24:32 | |
| Balance sheet (asset section) | 39 | 02:46 | |
| Capitalized interest | 39 | 09:06 | |
| Construction in process | 39 | 09:25 | |
| Depreciation/amortization methods | 39 | 17:57 | |
| Property, plant & equipment | 39 | 03:07 | |
| Research and development | 39 | 01:44 | |
| Restructuring actions | 39 | 20:52 | |
| Statement of cash flows (depr/amrt add back) | 39 | 17:33 | |
| Statement of cash flows (investing section) | 39 | 08:06 | |
| Accounting for long-lived assets (key issues) | 39 | 05:38 | |
| Accounting for purchases of 100% equity | 38 | 10:38 | |
| Accounting for purchases of 50% – 99% equity | 38 | 19:34 | |
| Accounting for real estate | 39 | 23:46 | |
| Acquisition of long-lived assets | 39 | 07:01 | |
| AT&T balance sheet (asset section) | 39 | 04:25 | |
| Betterments | 39 | 10:17 | |
| Capitalized costs | 39 | 07:02 | |
| Capitalized interest | 39 | 08:30 | |
| Cisco balance sheet (asset section) | 39 | 05:10 | |
| Companies where long-lived assets are important | 39 | 02:35 | |
| Consolidated financial statements | 38 | 00:50 | |
| Control equity investments | 37 | 04:20 | |
| Control equity investments | 38 | 00:42 | |
| Cost allocation (depreciation and amortization) | 39 | 11:20 | |
| Depreciation/amortization methods: example | 39 | 12:28 | |
| Accelerated | 39 | 14:00 | |
| Activity method | 39 | 14:32 | |
| Comparing methods | 39 | 15:16 | |
| Straight-line | 39 | 12:53 | |
| Depreciation base | 39 | 13:50 | |
| Depletion | 39 | 17:13 | |
| Disposal of long-lived assets | 39 | 25:20 | |
| Due Diligence | 38 | 01:57 | |
| Due diligence outcome | 38 | 09:33 | |
| Individual value assessment | 38 | 02:12 | |
| Combined entity value | 38 | 08:17 | |
| Fair value assessment (individual assets and liab) | 38 | 05:00 | |
| Firm valuation | 38 | 08:41 | |
| Target balance sheet | 38 | 03:18 | |
| Liquidation value | 38 | 07:06 | |
| Equity income | 37 | 10:25 | |
| Equity loss | 37 | 11:01 | |
| Equity method | 37 | 08:24 | |
| Equity method: an example | 37 | 08:58 | |
| Fixed assets | 39 | 00:28 | |
| Goodwill account creation | 38 | 11:39 | |
| Goodwill definition | 38 | 01:15 | |
| Goodwill impairment | 38 | 12:48 | |
| Home Depot balance sheet (asset section) | 39 | 04:56 | |
| Impairments of long-lived assets | 39 | 19:09 | |
| Impairments under US GAAP vs IFRS | 39 | 23:02 | |
| Intangible assets | 39 | 00:33 | |
| Intangible assets – cost allocation | 39 | 23:59 | |
| Investments in equity securities (categories) | 37 | 00:48 | |
| Level of influence | 37 | 02:52 | |
| Long-lived assets: definition | 39 | 00:16 | |
| Maintenance costs | 39 | 10:30 | |
| Market value accounting | 37 | 04:58 | |
| Market value accounting: an example | 37 | 05:17 | |
| Natural resource cost allocation | 39 | 17:13 | |
| No influence equity investments | 37 | 03:11 | |
| Non-controlling (minority) interest | 38 | 20:43 | |
| Post acquisition expenditures | 39 | 10:09 | |
| Purchase method | 38 | 00:52 | |
| Realized gains | 37 | 05:48 | |
| Realized losses | 37 | 06:06 | |
| Research and development costs | 39 | 01:14 | |
| Restructuring expense | 39 | 20:42 | |
| Retirement of long-lived assets | 39 | 26:29 | |
| Rights of equity | 37 | 00:10 | |
| Sale/trade-in of long-lived asset | 39 | 26:45 | |
| Significant influence equity investments | 37 | 03:50 | |
| Unrealized gains | 37 | 07:05 | |
| Unrealized losses | 37 | 07:45 | |
| Walt Disney: an analysis | 37 | 11:23 | |
| Balance sheet (asset section) | 37 | 11:51 | |
| Footnote 5. Investments | 37 | 12:07 | |
| Income statement | 37 | 13:05 | |
| Statement of cash flows | 37 | 14:06 | |
| Yahoo: an analysis | 38 | 13:50 | |
| Balance sheet (asset section) | 38 | 14:06 | |
| Footnote 4. Acquisitions (Polyvore) | 38 | 15:00 | |
| Goodwill impairments (Tumblr) | 38 | 16:43 | |
| Income statement | 38 | 18:28 | |
| Statement of cash flows (Operating section) | 38 | 18:47 | |
| Statement of shareholders’ equity | 38 | 21:59 |