Advanced Accounting [Ref.acc.660.gc.1035]
General Information
APA Reference Style (How to Avoid Plagiarism)
Avoiding Plagiarism and APA Reference Style (9:54 min:sec)
APA Formatting and Style Guide
Student Companion Website for Kieso, Weygandt Warfield’s Intermediate Accounting 14e
Week 1 (Chapters 1, 2 and 3) - Financial Accounting Standards, Conceptual Framework and the Accounting Information System
Chapter 1 PowerPoint Presentations - Financial Accounting Standards
Chapter 2 PowerPoint Presentations - Conceptual Framework
Conceptual Framework Underlying Financial Accounting (24:15)
Chapter 3 PowerPoint Presentations - Accounting Information System
Accounting System Presentation (28:40)
Week 2 (Chapters 4 and 5 ) - The Income Statement, The Balance Sheet and Statement of Cash Flows
Chapter 4 PowerPoint Presentations - The Income Statement
Income Statement Presentation (25:30)
Income Statement - Irregular Items- Part 1 (11:07)
Income Statement - Irregular Items - Part 2 (7:30)
Chapter 5 PowerPoint Presentation - Balance Sheet and Statement of Cash Flows
Balance Sheet Preparation (14:10)
Cash Flow from Operating Activities - Indirect Method (7:33)
Cash Flow Statement and Balance Sheet - Part 1 (9:32)
Cash Flow Statement and Balance Sheet - Part 2 (8:32)
Statement of Cash Flows - Direct Method (11:17)
Statement of Cash Flows - Indirect Method - Part 1 (14:01)
Statement of Cash Flows - Indirect Method - Part 2 (11:27)
Cash Flows from Operations (9:19)
Statement of Cash Flows - Indirect Method (11:13)
Statement of Cash Flows - Indirect Method - Part 1 (11:41)
Statement of Cash Flows - Indirect Method - Part 2 (6:25)
Week 3 (Chapters 6 and 7) - Time Value of Money, Cash and Receivables
Chapter 6 Powerpoint Presentation - Time Value of Money
Future Value of a Lump-Sum Amount (0:56)
Excel's Rate Function Example (3:35)
Future Value of an Uneven Stream of Payments (6:42)
Present Value, Uneven Cash Flow Stream (3:46)
Present Value of an Annuity (2:17)
Capital Budgeting (These are really for a Finance course but they illustrate the use of PV or NPV)
Determining Relevant Costs - Net Present Value (5:18)
Determining Year 1 Operating Cash Flow (image only)
Operating Cash Flows - Penn Tennis Balls (5:19)
Capital Budgeting Example - New Product Introduction and Other (16:16)
Net Present Value (NPV) and Internal Rate of Return (IRR) (P11-13 12e) (8:33)
Payback and Net Present Value (3:00)
Crossover Rates, NPV and IRR (2:25)
Capital Budgeting: NPV, IRR and MIRR (P11-8 12e) (4:45)
Capital Budgeting Methods (P11-10 12e) (6:56)
Determining Operating Cash Flows - First Year (Self-Quiz Q.) (2:34)
Net Salvage Value (P12-3 12e) (3:53)
Chapter 7 Powerpoint Presentations - Cash and Receivables
Calculating the Value of an Annuity (Self-Quiz Answer) (image)
Funding a $35K Payment Starting Ten Years from now (image)
Determining Payment Amount - With Both PV and FV (3:24)
Bank Reconciliation Completed (image only)
Accounting for Bad Debts (Allowance Method) (6:13)
Accounts Receivable - Credit Card Transactions (9:32)
Accounts Receivable - Credit Card Transactions (9:32)
Uncollectible Accounts (i.e., Bad Debts) (3:22)
Bad Debt Reporting, Aging (5:56)
Uncollectible Accounts - Allowance Method - Percent of Sales (8:51)
Computing Bad Debt Amounts - Kettle Moraine Co. (5:24)
Accounts Receivable - Allowance for Doubtful Accounts - Percentage of Rec'bls (7:29)
Week 4 (Chapters 8 and 9) - Inventory
Chapter 8 PowerPoint Presentation - Inventory Valuation - Cost Basis
Journal Entries, Merchandising Transactions (7:18)
Merchandising Journal Entries (9:42)
Calculating Cost of Goods Sold (1:21)
Various Inventory Costing Methods (7:41)
Inventory Methods: FIFO, LIFO and Average Cost (6:40)
Inventory Methods: FIFO, LIFO and Average Cost (10:56)
FIFO versus LIFO, Financial Statements (3:55)
Inventory Cost Flows - Perpetual Systems - Part 1 (10:41)
Inventory Cost Flows - Perpetual Systems - Part 2 (5:59)
FIFO versus LIFO, Financial Statement Preparation and Analysis (17:00)
Chapter 9 PowerPoint Presentations - Additional Inventory Valuation Issues
Dollar Value LIFO Lecture (13:03)
Retail Inventory Method (4:11)
Lower of Cost or Market (4:07)
Lower of Cost or Market (5:19)
Lower of Cost or Market (7:41)
Lower of Cost or Market By Item, Category (6:00)
LCM Inventory and Valuation Account (4:39)
Impact of Inventory Errors on Operating Income (image)
Week 5 (Chapters 10, 11 & 12) - Property, Plant and Equipment
PowerPoint Presentation - Chapter 10 - Acquisition and Disposition
PowerPoint Presentation - Chapter 11 - Depreciation, Impairment, Depletion
Straight-Line Depreciation Exercise Solved (image only)
Plant Asset Costs and Depreciation (10:39)
Acquisition of Land, Building and Improvements (6:57)
Disposition, Replacement of Fixed Assets (4:56)
Long-Lived Asset Transactions Part 1 (8:53)
Long-Lived Asset Transactions Part 2 (14.42)
Asset Cost Allocation and Straight-Line Depreciation (5:21)
Depreciation - Double Declining Balance Method (6:57)
PowerPoint Presentation - Chapter 12 - Intangible Assets
Intangible Assets - Identification and Classification (3:54)
Intangible Assets - Recording and Amortization (7:50)
Goodwill Impairment (E12-15) (2:46)
Week 6 (Chapters 13 and 14 ) - Current Liabilities, Contingencies and Long-Term Liabilities
PowerPoint Presentations - Chapter 13 - Current Liabilities and Contingencies
Notes Payable Transactions (4:24)
Analyzing the Reclassification of Debt (3:29)
Warranty Liability and Expenses (9:47)
Refinancing Short-Term Debt (4:49)
Chapter 14 PowerPoint Presentations - Long-Term Liabilities
Determining Bond Proceeds, Recording the Issuance and Amortization Schedule (7:24)
Determining Bond Proceeds Including Accrued Interest (2:57)
Journal Entries Related to Bonds (5:01)
Carrying Value versus Market Value of Bonds (7:47)
Schedule of Discount Amortization (4:21)
Bond Discounts and Premium (7:17)
Bond Amortization Schedule, Effective Interest (5:08)
Bond Interest Amortization (4:23)
Loan Amortization Schedule (7:58)
Recording Installment Notes Payable (10:12)
Week 7 (Chapters 15 and 16) - Stockholders' Equity
PowerPoint Presentation - Chapter 15 - Stockholders' Equity
Stockholders' Equity Lecture (37:02) (give this a few minutes to download)
Issuance of Common Stock (7:47)
Stockholders' Equity Transactions including Treasury Stock (11:38)
Book Value Per Share, Allocation of Dividends (11:18)
Analysis of Changes in Retained Earnings Account (6:48)
Treasury Stock, Cash Dividends and Retained Earnings Part 1 (13:10)
Treasury Stock, Cash Dividends and Retained Earnings Part 2 (2:54)
Stock Transactions, JE Corrections (6:40)
Treasury Stock Transactions - Weighted Avg. & FIFO(4:32)
PowerPoint Presentation - Chapter 16 - Dilutive Securities and Earnings Per Share
Earnings Per Share, Simple Capital Structure (E16-18 12ed) (15:20)
Earnings Per Share, Many Situations (P19-6 Spiceland 5e) (5:40)
Earnings Per Share - New Shares issued During the Year (image only)
Week (Chapter 23) - Statement of Cash Flows
PowerPoint Presentation - Chapter 23 - Statement of Cash Flows