There is nothing wrong with his notes, you have to listen as he speaks and write it down or pause the video and take notes. I am just so grateful for his free lectures, I can't afford to buy it.
I am a self educator and enjoy reading financial statements and books. its very surprising on how much info is on the statements and the over all report, in all the teachers play a major role while learning this stuff and you sir make it easy to understand .
Roger is the best instructor that I have encountered in previewing numerous CPA courses (Becker, Kaplan, Yaeger). His cram helped me pass REG, and now is going to help me pass my last exam, AUD. Can't wait to be done!
I struggled a lot to understand the difference between cost/Marketable/Equity investments. After watching your videos on investments i feel very confident now. Thank you so much!!
+SHAHRUKH KHAN hey ,if anyone else wants to learn about cpa exam study schedule try Grathaw Simple Study Expert ( search on google ) ? Ive heard some amazing things about it and my m8 got great results with it.
We're glad you're thinking about taking the CPA Exam soon, Carlos! Thanks for watching and thanks for the kind words. Best of luck in your future endeavors! :)
Love your videos! Hi speed review but clear and repetitive emphasized points are highly appreciated. Truly dynamic and funny jokes and style. Thanks!!!
@@UWorldAccounting Wow! Thanks for a response. Finished Adv. Accounting in May, and just finished Costs in the summer. I'm 2 classes away from an Assoc. Degree and 8 classes away from a Bachelor's Degree. Using your Equity, costs, and Marketable securities videos (as starters) to learn what I have missed and drilling in what I've studied, making note cards along the way, and luvin your presentations and humorous techniques. Thank you sooo much! Anything you recommend I will certainly consider.
I agree with Johnny Cannon -- solid teaching style, but DEFINITELY make notes more legible. I was ready to pick this as my CPA Review course, but I just can't read the notes. I recommend slowing down a second or two... use abbreviations (more), but make this legible. You keep referring back to a table I cannot make much sense of. ...still looking.
Also, sorry if I am wrong, but is this an error??? ... after explaining the "balance sheet/cumulative; income statement/this year only," at 17:25 you state, "because these are income statement items only, they are 'cumulative'... therefore they're going where? To my income statement... income statement..." (17:30). But aren't they 'this year only' (not cumulative)?
Thanks so much Eun! We actually do have a Fresh Start discount if you'd like to switch over to us! www.rogercpareview.com/cpa-courses/discounts/fresh-start
Proceeds from issuing or payments for retiring bonds is a financing activity. However, if a HTM investment (bonds are typically HTM) is acquired or disposed, then it is considered an investing activity. Hope this helps and thanks for watching! :)
Thank you for your question SAMIR V! Unrealized gains and losses of AFS (or AVS securities) are shown on the balance sheet as part of comprehensive income. Realized gains and losses of AFS securities are shown on the Income Statement. In contrast, unrealized AND realized gains and losses of HFT securities all appear on the income statement. Hope this answers your question. If not, let us know!
In the video he is showing the step by step changes to the value of the security for year 1 and year 2. Since the journal entries are to the Income Statement, the entries would be made each year to account for the value changes. Great question! Thanks for watching!
+Georg Kerschhackl Sorry for the delayed response. Thanks for your feedback! We are in the process of adding transcripts to each video. That way, you'll be able to read the transcript or turn on the closed-captioning when you have difficulty reading the white board. Hope that helps!
There is nothing wrong with his notes, you have to listen as he speaks and write it down or pause the video and take notes. I am just so grateful for his free lectures, I can't afford to buy it.
+sonykiss HUNTE Good news is we are adding transcripts to all of our UA-cam videos over the next month so that you can follow along if needed.
I am a self educator and enjoy reading financial statements and books. its very surprising on how much info is on the statements and the over all report, in all the teachers play a major role while learning this stuff and you sir make it easy to understand .
Thanks to Roger - we have a world full of CPAs. Thank you for making concepts simpler and easy to understand.
Thanks for the kind words Abby!
Roger is the best instructor that I have encountered in previewing numerous CPA courses (Becker, Kaplan, Yaeger). His cram helped me pass REG, and now is going to help me pass my last exam, AUD. Can't wait to be done!
I struggled a lot to understand the difference between cost/Marketable/Equity investments. After watching your videos on investments i feel very confident now. Thank you so much!!
That's awesome to hear, Dasari! Thanks for the positive feedback--we really appreciate it. Best of luck in your studies! #HelloCPA
I am an auditor and recently audited Short Term Investments. I appreciate this video.
SHAHRUKH KHAN Glad it helped you!
+SHAHRUKH KHAN hey ,if anyone else wants to learn about cpa exam study schedule try Grathaw Simple Study Expert ( search on google ) ? Ive heard some amazing things about it and my m8 got great results with it.
'What's the difference between bonds and your boyfriend? Bonds mature.' LOL.
Damn, I wish my accounting professor taught like this!
I am Brazilian and Loved the vídeo...thinking About having the CPA exam soon....i will keep studying to improve my english....Many Thanks Teacher !
We're glad you're thinking about taking the CPA Exam soon, Carlos! Thanks for watching and thanks for the kind words. Best of luck in your future endeavors! :)
I understand so much more after watching this! Thank you!
Dustin D Wonderful news and thank you!
Love your videos! Hi speed review but clear and repetitive emphasized points are highly appreciated. Truly dynamic and funny jokes and style. Thanks!!!
So happy you love our videos, Miriam! Thanks for watching! :) Which part are you currently studying?
@@UWorldAccounting Wow! Thanks for a response. Finished Adv. Accounting in May, and just finished Costs in the summer. I'm 2 classes away from an Assoc. Degree and 8 classes away from a Bachelor's Degree. Using your Equity, costs, and Marketable securities videos (as starters) to learn what I have missed and drilling in what I've studied, making note cards along the way, and luvin your presentations and humorous techniques.
Thank you sooo much!
Anything you recommend I will certainly consider.
So greatttt
This is a clearer description of CFA L2 FRA material than instruction for that. Thank you.
+Dennis Jordan Good to her that you found it helpful! Thanks!
Roger CPA Review is awesome!
Thank you so much, this is so helpful. God bless your heart!
+Mont-Yarih Great to hear you found it helpful.
this is so helpful, I have an auditing exam next week. thanks a lot
+William Saputra Wiguna Great to hear! Thanks for the feedback!
good luck! :)
I agree with Johnny Cannon -- solid teaching style, but DEFINITELY make notes more legible. I was ready to pick this as my CPA Review course, but I just can't read the notes. I recommend slowing down a second or two... use abbreviations (more), but make this legible. You keep referring back to a table I cannot make much sense of. ...still looking.
Also, sorry if I am wrong, but is this an error??? ... after explaining the "balance sheet/cumulative; income statement/this year only," at 17:25 you state, "because these are income statement items only, they are 'cumulative'... therefore they're going where? To my income statement... income statement..." (17:30). But aren't they 'this year only' (not cumulative)?
I noticed it also. But according to his definitions I understand your conclusion in correct.
so great
Thanks for watching!
Thanks to this...It really helps me a lot..
It's our pleasure, Nanami! Happy studying! #HelloCPA
I want to have your class when I take my Cpa exam.
Solid teaching style. I would suggest that you make your notes more legible. I'm a 1st language viewer and cannot read your writing. Thanks again.
hahaha I love your class hahaha!
I should have bought Roger instead of Wiley. I will definitely gonna recommend this to ppl... Your videos is fun to watch, not boring at all!
Thanks so much Eun! We actually do have a Fresh Start discount if you'd like to switch over to us! www.rogercpareview.com/cpa-courses/discounts/fresh-start
thank you!!!
+718lmc Absolutely!
the standard have change, or does the US GAAP still use securities for trading , available for sale and held to maturity?
US GAAP still uses the categories of Trading, Available for Sale, and Held to Maturity for securities. Thanks for watching!
For htm you have it labeled as a cash flow as investing? Isn't bonds a form of financing?
Proceeds from issuing or payments for retiring bonds is a financing activity. However, if a HTM investment (bonds are typically HTM) is acquired or disposed, then it is considered an investing activity. Hope this helps and thanks for watching! :)
The lecture is very nice but the "camera man/woman" is poor. Abreham from Ethiopia
where does allowance reflects in HFT and AFS, income statement of BS?
Thank you for your question SAMIR V! Unrealized gains and losses of AFS (or AVS securities) are shown on the balance sheet as part of comprehensive income. Realized gains and losses of AFS securities are shown on the Income Statement. In contrast, unrealized AND realized gains and losses of HFT securities all appear on the income statement. Hope this answers your question. If not, let us know!
At the 15:32 mark can we just say 140 less the new value of 90 to get to 50 or is that just a coincidence?
In the video he is showing the step by step changes to the value of the security for year 1 and year 2. Since the journal entries are to the Income Statement, the entries would be made each year to account for the value changes. Great question! Thanks for watching!
Do you cover Consolidation?
Hi Trudy! We do cover consolidation, but that video is available to our students only at this time. Thanks for watching! Best of luck in your studies.
Your content are interesting. But also stopping your video I can't read your notes.
+Georg Kerschhackl Sorry for the delayed response. Thanks for your feedback! We are in the process of adding transcripts to each video. That way, you'll be able to read the transcript or turn on the closed-captioning when you have difficulty reading the white board. Hope that helps!