Time Value of Money
Explaining Effective Annual Rate of Interest
Calculating Effective Annual Rate of Interest
Future Value of a Single Amount
Present Value of a Single Cash Flow
Future Value of an Annuity
Present Value of an Annuity
Future Value of an Annuity Due
Present Value of an Annuity Due
Future Value of a Growing Annuity
Present Value of a Perpetuity
Present Value of a Growing Perpetuity
Present Value of a Perpetuity Due
Present Value of a Delayed Perpetuity
Percentage of Completion Method
Completed Contract Method
Percentage of Completion vs. Completed Contract Method
5 Steps of Revenue Recognition (ASU 2014-09)
Installment Sales Method in Accounting
Cost Recovery Method
Accounting for Bundled Services
Accounting for Franchise Fees
Book Income vs. Tax Income
Temporary Tax Differences
Permanent Tax Differences
Temporary vs. Permanent Differences
Deferred Tax Asset
Deferred Tax Liability
Income Tax Expense vs. Income Tax Payable
Net Operating Loss (NOL) Carrybacks and Carryforwards
Deferred Tax Asset Valuation Allowance
Reversing a Deferred Tax Asset Valuation Allowance
Accounting for Uncertain Tax Positions
Effective Tax Rate
Current Liabilities Explained
Loss Contingencies Explained
How to Account for an Extended Warranty
Defined Benefit vs. Defined Contribution Pension Plan
Calculating Pension Expense for a Defined Contribution Plan
Calculating Pension Expense for a Defined Benefit Plan
5 Components of Pension Expense for a Defined Benefit Plan
PBO vs. ABO vs. VBO
Calculating the Projected Benefit Obligation (PBO)
Calculating the Change in Plan Assets
Prior Service Cost
Calculating Corridor Amortization
Recording Pension Expense (Journal Entry)
Calculating the Funded Status of Pension Plan
Accounting for Pensions vs. Other Postretirement Benefits
How to Measure a Company’s Postretirement Healthcare Benefit Obligation
Journal Entry for Postretirement Benefit Expense
Lease Accounting Overview
The 5 Lease Classification Tests
Finance Lease (Lessee)
Operating Lease (Lessee)
Finance vs. Operating Lease (Lessee)
Sales-type Lease (Lessor)
Operating Lease (Lessor)
Sales-type vs. Operating Lease (Lessor)
Direct Financing Lease (Lessor)
Guaranteed Residual Value (Lessee)
Unguaranteed Residual Value (Lessor)
Bargain Purchase Option (Lessee)
Introduction to Segment Reporting
Determining Reportable Segments
Example of Segment Reporting (Walmart)
Segment Reporting Disclosures
Segment Reporting: IFRS vs. U.S. GAAP
The 3 Types of Accounting Changes
Change in Accounting Principle
Change in Reporting Entity
Change in Accounting Estimate
Accounting Errors
Foreign Exchange Gain or Loss
Foreign Exchange Gain or Loss (advanced)
Foreign Currency Borrowing
Consolidated Balance Sheet
Consolidated Balance Sheet with Noncontrolling Interest
Noncontrolling Interest- Balance Sheet
Noncontrolling Interest- Income Statement
Diluted EPS using the If-Converted Method
Diluted EPS using the Treasury Stock Method
Diluted EPS using the Treasury Stock Method (shortcut approach)
Diluted Earnings Per Share | Convertible Preferred Shares
How to Account for Convertible Debt (U.S. GAAP)
How to Account for Convertible Debt (IFRS)
How to Account for Spring Loaded Options
Accounting for Employee Share Purchase Plans
How to Account for Restricted Stock Award
