Канал: My First Accounting

The Effects of Small and Large Stock Dividends: Example 2, 102

The Effects of Small and Large Stock Dividends: Example 2, 102

Nonmonetary Asset Exchange: Example 1, 101

Nonmonetary Asset Exchange: Example 1, 101

Employee Stock Options (Graded Vesting): Example 2, 102

Employee Stock Options (Graded Vesting): Example 2, 102

Cash Flows from Operating Activities: Indirect Method 1, 101

Cash Flows from Operating Activities: Indirect Method 1, 101

Call Option and Put Option: Example 1, 101

Call Option and Put Option: Example 1, 101

Employee Stock Options: Example 1, 101

Employee Stock Options: Example 1, 101

150% Declining-Balance Depreciation: Example 3, 103

150% Declining-Balance Depreciation: Example 3, 103

Steps of Revenue Recognition: Example 1, 101

Steps of Revenue Recognition: Example 1, 101

Calculation of Lease Receivable: Lessor's Accounting 3, 103

Calculation of Lease Receivable: Lessor's Accounting 3, 103

Unrealized Gains or Losses: Example 1, 101

Unrealized Gains or Losses: Example 1, 101

How to Calculate Net Income: Example 3, 103

How to Calculate Net Income: Example 3, 103

Sales-Type Lease: Lessor's Accounting 2, 102

Sales-Type Lease: Lessor's Accounting 2, 102

How to Calculate Net Income: Example 2, 102

How to Calculate Net Income: Example 2, 102

How to calculate Net Income: Example 1, 101

How to calculate Net Income: Example 1, 101

Profit Margin and Asset Turnover Ratios 1, 101

Profit Margin and Asset Turnover Ratios 1, 101

Examples of Contra-Equity and Contra-Revenue Accounts 1, 101

Examples of Contra-Equity and Contra-Revenue Accounts 1, 101

Accounting for Defined Benefit Pension Plans 1, 101

Accounting for Defined Benefit Pension Plans 1, 101

Examples of Contra-Asset and Contra-Liability Accounts 1, 101

Examples of Contra-Asset and Contra-Liability Accounts 1, 101

Underlying Asset of the Lease: Lessor's Accounting 1, 101

Underlying Asset of the Lease: Lessor's Accounting 1, 101

The Effects of a Stock Dividend: Example 1, 101

The Effects of a Stock Dividend: Example 1, 101

The Effects of a Stock Split: Example 1, 101

The Effects of a Stock Split: Example 1, 101

Lease Accounting by a Lessee: 1, 101

Lease Accounting by a Lessee: 1, 101

Double Declining-Balance Depreciation: Example 2, 102

Double Declining-Balance Depreciation: Example 2, 102

Calculation of Gross Profit: Example 1, 101

Calculation of Gross Profit: Example 1, 101

Double Declining-Balance Depreciation: Example 1, 101

Double Declining-Balance Depreciation: Example 1, 101

What is a Weather Derivative? 101

What is a Weather Derivative? 101

Earnings Before Interest and Taxes (EBIT): Example 1, 101

Earnings Before Interest and Taxes (EBIT): Example 1, 101

Accounting Equation: Example 2, 102

Accounting Equation: Example 2, 102

When is the Equity Method used in Accounting? 101

When is the Equity Method used in Accounting? 101

Allowance for Doubtful Accounts: Example 2, 102

Allowance for Doubtful Accounts: Example 2, 102

FIFO Inventory Valuation: Example 1, 101

FIFO Inventory Valuation: Example 1, 101

LIFO Inventory Valuation: Example 1, 101

LIFO Inventory Valuation: Example 1, 101

Subsequent Measurement of Derivative Instruments 101

Subsequent Measurement of Derivative Instruments 101

Types of Pension Plans 101

Types of Pension Plans 101

Accounting Equation: Example 1, 101

Accounting Equation: Example 1, 101

Classification of Leases by a Lessor 101

Classification of Leases by a Lessor 101

Classification of Leases by a Lessee 101

Classification of Leases by a Lessee 101

Collection of A/R Previously Written Off 101

Collection of A/R Previously Written Off 101

Types of Hedges in Accounting 101

Types of Hedges in Accounting 101

Allowance for Doubtful Accounts: Example 1, 101

Allowance for Doubtful Accounts: Example 1, 101

Adjusting Journal Entry Example 3, Unearned Revenue, 103

Adjusting Journal Entry Example 3, Unearned Revenue, 103

Adjusting Journal Entry Example 2, Supplies,102

Adjusting Journal Entry Example 2, Supplies,102

Adjusting Journal Entry Example 1, Prepaid Insurance, 101

Adjusting Journal Entry Example 1, Prepaid Insurance, 101

Fair Value Measurement in the Principal Market 101

Fair Value Measurement in the Principal Market 101

Fair Value of an Asset: Orderly Transaction 101

Fair Value of an Asset: Orderly Transaction 101

Fair Value of an Asset: Exit Price 101

Fair Value of an Asset: Exit Price 101

Level 1 Inputs to Valuation Techniques 101

Level 1 Inputs to Valuation Techniques 101

Fair Value Hierarchy: Unobservable Inputs 101

Fair Value Hierarchy: Unobservable Inputs 101

Present Value of an Annuity Due 101

Present Value of an Annuity Due 101

Annuity Due and Ordinary Annuity 101

Annuity Due and Ordinary Annuity 101

Future Value of an Ordinary Annuity 101

Future Value of an Ordinary Annuity 101

Present Value of an Ordinary Annuity 101

Present Value of an Ordinary Annuity 101

Calculation of Sales Tax Amount 101

Calculation of Sales Tax Amount 101

Costs of Software to be Sold 101

Costs of Software to be Sold 101

Costs of Internal-Use Software 101

Costs of Internal-Use Software 101

Calculation of Goodwill Impairment Loss 101

Calculation of Goodwill Impairment Loss 101

When are Assets considered to be Impaired? 101

When are Assets considered to be Impaired? 101

Income Effect of Overstated Ending Inventory 101

Income Effect of Overstated Ending Inventory 101

COGS and Ending Inventory Balance 101

COGS and Ending Inventory Balance 101

Accelerated Depreciation and Tax Effects 101

Accelerated Depreciation and Tax Effects 101

Accelerated Depreciation Methods 101

Accelerated Depreciation Methods 101

Gain or Loss on Disposal of PP&E Assets 101

Gain or Loss on Disposal of PP&E Assets 101

Examples of Property, Plant and Equipment (PP&E) Assets 101

Examples of Property, Plant and Equipment (PP&E) Assets 101

Examples of Inventory Accounts 101

Examples of Inventory Accounts 101

Closing Journal Entry Example 3, Income Summary account, 103

Closing Journal Entry Example 3, Income Summary account, 103

Calculation of Goodwill Amount 101

Calculation of Goodwill Amount 101

Examples of Intangible Assets 101

Examples of Intangible Assets 101

Is Land Depreciated? 101

Is Land Depreciated? 101

Double Declining-Balance Depreciation Method 101

Double Declining-Balance Depreciation Method 101

Book Value (Carrying Amount) of PP&E Assets 101

Book Value (Carrying Amount) of PP&E Assets 101

Depreciation Expense and Accumulated Depreciation 101

Depreciation Expense and Accumulated Depreciation 101

Is straight-line depreciation amount same for each period? 101

Is straight-line depreciation amount same for each period? 101

Does Depreciation Expense Require Cash Outflow? 101

Does Depreciation Expense Require Cash Outflow? 101

What does PP&E stand for in Accounting? 101

What does PP&E stand for in Accounting? 101

Are Notes Receivable Current Assets? 101

Are Notes Receivable Current Assets? 101

Accounts Receivable Turnover Ratio 101

Accounts Receivable Turnover Ratio 101

Inventory Turnover Ratio 101

Inventory Turnover Ratio 101

Lower of Cost and Net Realizable Value (NRV) 101

Lower of Cost and Net Realizable Value (NRV) 101

Net Realizable Value (NRV) of Inventory 101

Net Realizable Value (NRV) of Inventory 101

Inflation and Last-in, First-out (LIFO) Inventory 101

Inflation and Last-in, First-out (LIFO) Inventory 101

Inflation and First-in, First-out (FIFO) Inventory 101

Inflation and First-in, First-out (FIFO) Inventory 101

Goods in Transit 101

Goods in Transit 101

COGS and Ending Inventory 101

COGS and Ending Inventory 101

Last-in, First-out (LIFO) Inventory Method 101

Last-in, First-out (LIFO) Inventory Method 101

First-in, First-out (FIFO) Inventory Method 101

First-in, First-out (FIFO) Inventory Method 101

Consigned Goods Inventory 101

Consigned Goods Inventory 101

Consignment Sales Revenue 101

Consignment Sales Revenue 101

Calculation of Net Sales 101

Calculation of Net Sales 101

Calculation of Gross Profit Ratio 101

Calculation of Gross Profit Ratio 101

Calculation of Gross Profit 101

Calculation of Gross Profit 101

Classification of Investments in Securities 101

Classification of Investments in Securities 101

When are goods delivered? 101

When are goods delivered? 101

Matching Principle in Accounting 101

Matching Principle in Accounting 101

Allowance for Doubtful Accounts 102

Allowance for Doubtful Accounts 102

Allowance for Doubtful Accounts 101

Allowance for Doubtful Accounts 101

Current Ratio in Accounting 101

Current Ratio in Accounting 101

Current Assets and Current Liabilities 101

Current Assets and Current Liabilities 101

Cash Balance and Cash Flows 101

Cash Balance and Cash Flows 101

Closing Journal Entry Example 2: Expense Account, 102

Closing Journal Entry Example 2: Expense Account, 102

Closing Journal Entry Example 1: Revenue Account, 101

Closing Journal Entry Example 1: Revenue Account, 101

Closing Journal Entries 101

Closing Journal Entries 101

Temporary Accounts in Accounting 101

Temporary Accounts in Accounting 101

Asset Turnover Ratio 101

Asset Turnover Ratio 101

Return on Assets (ROA) 101

Return on Assets (ROA) 101

Deferred Revenue 101

Deferred Revenue 101

Prepaid Expense 101

Prepaid Expense 101

Profit Margin on Sales Ratio 101

Profit Margin on Sales Ratio 101

Retained Earnings 101

Retained Earnings 101

Cash Basis Accounting 101

Cash Basis Accounting 101

Accrual basis accounting 101

Accrual basis accounting 101

Cash payment transaction 101

Cash payment transaction 101

Earnings per Share (EPS) 101

Earnings per Share (EPS) 101

Price/Earnings (P/E) Ratio 101

Price/Earnings (P/E) Ratio 101

Cash transaction 101

Cash transaction 101

Cash account 101

Cash account 101

Statement of Cash Flows 101

Statement of Cash Flows 101

Statement of Comprehensive Income 101

Statement of Comprehensive Income 101

Income Statement 101

Income Statement 101

Balance Sheet 101

Balance Sheet 101

Accounting Journal Entries, increase in an asset 101

Accounting Journal Entries, increase in an asset 101

Topics of Financial Accounting 101

Topics of Financial Accounting 101

Accounting Equation 101

Accounting Equation 101

How to calculate Net Income 101

How to calculate Net Income 101

Financial Accounting 101

Financial Accounting 101