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I recorded this video to discuss how differences in depreciation expense for GAAP vs. the depreciation deduction on the tax return can lead to deferred tax liabilities. These differences arise from…
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Clip from Fall 2020, Session 5. This video reviews an accounting cycle problem, Yoshida Gardens, recording all transactions and creating the financial statements including the statement of cash…
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Discussion of financial statement analysis, DuPont Framework, Textbook's ROA calculation, financial leverage, Home Depot (negative overall equity due to repurchase activity) You can view Home…
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Clip of slides from introductory session of ACCT 5202 from spring 2020. Overview of financial reporting, illustration of how accounting works.
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Clip of session on 2/27/2020 from spring 2020. This clip discusses depreciation methods and an example of recording a gain/loss on sale/disposal of PPE. Here is a link to the spreadsheet was used…
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Clip of session on 2/27/2020 from spring 2020. Discussion of this spreadsheet showing inventory use over time by firms. There is a notable trend in the number of firms with no inventory. Of firms…
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Originally recorded fall semester of 2019. Discussion of Chapter 8 discussing long-lived tangible (PP&E) and intangible assets, including a discussion of depreciation methods and impairment…
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Clip from spring 2020 session originally on 2/13/2020. Discussion of accounts receivable and bad debts under the allowance method with this example. Note that the discussion of the allowance method…
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Clip from spring 2020 session originally on 2/13/2020. Discussion of revenue recognition under new revenue recognition standard ASC 606 with example: MTM case (click to view), solution (click to…
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Clip from session on 2/20/2020 in spring 2020. This clip discusses the following spreadsheet to illustrate FIFO vs LIFO and to discuss using annual report disclosures to estimate FIFO from LIFO…
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This is a clip from session 8, fall 2019. Discussion of bonds and leases. Reviewed extra bond/lease slides, reviewed the following spreadsheets: Bonds and other applications of time value of money…
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This video discusses some of the transactions from June from the Jana Juice example and shows how to prepare the financial statements including the statement of cash flows. Statement of Cash Flows …
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Statement of Cash Flows 1) New simple accounting cycle example with new slides posted on Canvas (50 minutes) a) Completion of Accounting Cycle Problem b) Discussion of Cash Flows, life…
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Explanation of Debits and Credits from a past lecture 2 in Fall 2019. Clipped at 1:05:05 to 1:17:26.
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Illustration of Accounting Cycle using Excel. This is a clip of a past class from Fall 2019 from 1:32:15 to 2:12:30.
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