Відео

What tetbook you're using? Can I have to book's title please? 😊

Mind blowing lecture. Thanks professor

hello I really like your lectures, is is possible to get your lecture slides?

Glad to see you are doing well Dr. Strawser! Thanks for helping me on my way to a CPA. One of the most challenging courses but fruitful and rewarding.

I know you planned the land pun.

Thanks for this very informative video. Saved and subscribed 😀. Got a query wonder if you can help ! If we (as investor ) hold a Corp bond with say a 10 yr maturity but a call option at 5 years. Say Interest rates Are low and very likely hood of issuer redeeming at 5 years. Under ifrs would u report 5 yr as maturity or 10 years ( in risk management note / liquidity note ) ? Any ideas.

You are awesome sir

Your way of teaching is very efficient sir thank you..!

Nice video! Could you tell me when firms would have deferred tax liability in pension journal entry?

Appreciate your video; studying for my MACC and this gave me a great overview on the topic.

This video is simple and easy to understand. Thank you very much.

Thank you so much! That was so helpful. Im studying for the CFA exam next December, and these accounting treatments are not well explained in the CFA text book ( since its more of financial analysis not accounting) so its always good to know whats happening behind the scenes to get the bigger picture.

Thanks but how can i get this bokk plz

Amortization of the ROU asset for the lessee under an operating lease (approximately 48:17) is incorrectly assessed. The amortization is calculated as the PMT less the interest expense rather than straight-line depreciation less the interest expense.

At 43:34 I incorrectly multiply 755*$8.34. It should be 6,296.70. This creates a COGS of $13,743.15 and EI of $4,152.20.

At 28:07, Salaries and Wages Payable should be $64,850 (my credit is off by $100). Also, at 29:31, my payroll tax expense should be $100 less ($13,650 rather than $13,750).

At 38:47 I misstate the discount as 2% rather than 3%. However, I do the math correctly ($115,042 = 97% * $118,600).

At 8:29 I mis-record the forfeiture of options as a credit to APIC-Expired Options. It should be a debit to APIC-SO and a credit to Compensation Expense so reverse the expense we recorded for those options that were not vested.

Thank you for sharing all these amazing lectures with us. Please let us know what text book you used for these lectures.

The numbers for a couple of the examples were accidentally based on PVs of annuities due rather than ordinary annuities. I have corrected the course outline notes so the numbers are a bit different.

At 1:42 I mislabel beginning and ending balances of the "Plant Assets" t-account. It should begin with $260,000 and end with $300,000. Amazingly, I still fill the work between as if I had labeled them correctly so no further calculations are affected.

This video was made prior to organizing my problems into the current modules. They now correspond to the second module problems (Accounting Cycle). I provide answers to Case #2 and Case #3 in the video and explain Case #3. I provide answers and explain the accounting for a part of Case #4. I do a complete walkthrough of Case #5. I also explain Case #7 - #9.

At 42:33, I mistakenly calculate pre-tax income as $183,333. It should be $188,333. However, the mathematical computation is correct, as is the calculation of tax expense (I just put a '3' in the thousands place when writing it)

At 8:02, I mistakenly write accumulated depreciation - building as 116,667 after calculating the correct balance of 111,667 in the t-account below.

At 7:33 I make an arithmetic error. The amount of amortized discount should be $626. This would follow through, reducing the discount account by only $626, for a balance of $11,808. The more discount we close at the sale of a security, the less of a loss we would incur on the sale (other things equal). In this case, the proper realized loss would be $6,192. Which is a great teaching moment to consider what happens when we have errors! Would the result be the same if I over-amortized a premium?

At 24:24, I mistakenly record the interest revenue that should be recorded at the end of the year 12/31/17 (98,415). We should record 98,105 in interest revenue at 12/31/16.

At 14:42 I mistakenly assert that Goods Available for Sale less Ending Inventory (GAFS - End Inv.) is equal to Beginning Inventory (Beg Inv). GAFS - Ending Inventory = Cost of Goods Sold (COGS), always!

@William Strawser Thank you Thank you!!! Please keep uploading more videos like this. Your ability to break down the pension topic to its most basic components is truly amazing.....Elegantly done my good man.....Thank you again:)

Thank you, this video is very helpful =) Hope i will be survived on finals. Finally i got idea how to reconstruct the given information into cash flow statement. This really what i need. Thank you a lot.