Investing Intro

Investing Intro

Bank reconciliation

Bank reconciliation

E6-8

E6-8

BE6-14

BE6-14

CH1-CPA Requirements

CH1-CPA Requirements

Distinction between auditing and accounting

Distinction between auditing and accounting

Exchange of Non-monetary Assets (Gain Situation)

Exchange of Non-monetary Assets (Gain Situation)

Exchange of Non-monetary Assets (Loss Situation)

Exchange of Non-monetary Assets (Loss Situation)

Exchanges of Non-Monetary Assets (Costs of PPE Acquisition)

Exchanges of Non-Monetary Assets (Costs of PPE Acquisition)

Presentation of PPE (ROA, Profit Margin, Assets Turnover)

Presentation of PPE (ROA, Profit Margin, Assets Turnover)

Depreciation Revision

Depreciation Revision

Special Depreciation Methods (Group method)

Special Depreciation Methods (Group method)

Depreciation Methods

Depreciation Methods

PPE Impairment

PPE Impairment

PPE Disposition

PPE Disposition

Subsequent Costs Accounting Treatments

Subsequent Costs Accounting Treatments

Contrubition of PPE

Contrubition of PPE

Self-Constructed Assets Valuation

Self-Constructed Assets Valuation

Property, Plant & Equipment Valuation When in Use: Cost Allocation Methods.

Property, Plant & Equipment Valuation When in Use: Cost Allocation Methods.

Property, Plant & Equipment Concepts.

Property, Plant & Equipment Concepts.

Valuation Using Relative Sales Value and Purchase Commitment

Valuation Using Relative Sales Value and Purchase Commitment

Retail Method to Estimate Inventory

Retail Method to Estimate Inventory

Gross Method (Estimate Inventory)

Gross Method (Estimate Inventory)

Lower of Cost or Market Value

Lower of Cost or Market Value

Lower of Cost of Net Realizable Value

Lower of Cost of Net Realizable Value

Inventory Analysis

Inventory Analysis

FIFO LIFO Example

FIFO LIFO Example

Cost of Sales, LIFO and FIFO Conversion

Cost of Sales, LIFO and FIFO Conversion

Inventory Fair Market Valuation and The Impact of FIFO and LIFO on Accounting Quality

Inventory Fair Market Valuation and The Impact of FIFO and LIFO on Accounting Quality

Expense Recognition (Matching Principle)

Expense Recognition (Matching Principle)