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Cost Method Investments, ASC 325

Investments in equity securities 1. If fair value is readily determinable –> Apply ASC 320 Investments – Debt and Equity … More

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Accounting Questions Video: Apply accounting equation to determine total revenues.
Accounting Questions Video: Apply accounting equation to determine total expenses.
Accounting Questions Video: Apply accounting equation to determine total assets.
Accounting Questions Video: Apply accounting equation to determine total liabilities.
Accounting Questions Video: Apply accounting equation to determine total equity.
What is managerial accounting?
Cost Flow Assumptions, US GAAP
Cost of Inventory
Initial Measurement of Inventory
Periodic Inventory System
Perpetual Inventory System
Recording Inventory Transactions
Consigned Goods
Goods in Transit
Recognition of Inventory
What is inventory?
Journal Entry Review Questions 5
Journal Entry Review Questions 4
Journal Entry Review Questions 3
Journal Entry Review Questions 2
Journal Entry Review Questions 1
Definitions of ratios
Financial Ratios Example II-B
Financial Ratios Example II-A
Financial Ratios Example I-B
Financial Ratios Example I-A
Cash dividend
Common stock
Borrowings
Sale of noncurrent assets
Depreciation
Purchase of noncurrent assets
Unearned revenue
Prepaid expenses
Review of solvency ratios
Review of liquidity ratios
Review of activity ratios
Review of profitability ratios
What are the financial statements prepared by an entity?
How is the dividend yield calculated?
How is the dividend payout ratio calculated?
Merchandise transactions
Debits and credits
How is the price to book ratio calculated?
How is the price earnings (P/E) ratio calculated?
How is the free cash flow calculated?
Treasury stock
Stock dividend
Cash dividend
How is the debt to cash flow ratio calculated?
How is the current debt to cash flow ratio calculated?
How is the cash flow return on assets calculated?
Issuance of common stock
Repayment of bonds payable
Issuance of bonds payable
How are ROE, ROA and the assets to equity ratio related?
How is the assets to equity ratio calculated?
How is the times interest earned ratio calculated?
How is the long-term debt to assets ratio calculated?
How is the debt to assets ratio calculated?
How is the debt to equity ratio calculated?
Income taxes payable
Salaries payable
Notes payable
How is the working capital ratio calculated?
How is the quick ratio calculated?
How is the current ratio calculated?
Accounts payable
Goodwill
Sale of equipment
How is the accounts payable turnover ratio calculated?
How is the accounts receivable turnover ratio calculated?
How is the inventory turnover ratio calculated?
Depreciation
Purchase of equipment
Allowance for doubtful accounts
How is the assets turnover ratio calculated?
What is the Du Pont analysis of the return on assets (ROA)?
How is the earnings per share (EPS) calculated?
Notes receivable
Assets
Accrued revenue
How is the return on equity (ROE) calculated?
How is the return on assets (ROA) calculated?
How is the gross profit ratio calculated?
Unearned revenue
Accrued expenses
Prepaid expenses
Gross profit
Cost of goods sold
Sale of merchandise
Purchase of merchandise
What does a journal entry look like when cash is paid?
How is the profit margin ratio calculated?
Where can users obtain financial information about entities?
What are the items reported on the statement of cash flows of an entity?
What are the items reported on the income statement of an entity?
What are the items reported on the balance sheet of an entity?
What does a journal entry look like when cash is received?
Which information does each financial statement provide?
What are the financial statements prepared by an entity?
What are the key financial ratios to analyze stock market information?
When does a journal entry balance?
On which side do assets, liabilities, equity, revenues and expenses have normal balances?
Which transactions are recorded on the credit side of a journal entry?
Which transactions are recorded on the debit side of a journal entry?
What are the components of the accounting equation?
What are debits and credits?
What are the key financial ratios to analyze the cash flow of an entity?
What are the key financial ratios to analyze the solvency of an entity?
What are the key financial ratios to analyze the liquidity of an entity?
What is a journal entry in accounting?
What are the key financial ratios to analyze the activity of an entity?
What are the key financial ratios for profitability analysis?
What are the key financial ratios to analyze the activity of an entity?
What are the key financial ratios for profitability analysis?
What are the key financial ratios used in business analysis?
Owner’s Equity Journal Entry Example 21
Journal entries to record inventory transactions under a perpetual inventory system
Journal entries to record inventory transactions under a periodic inventory system
Presentation of Financial Statements, Discontinued Operations, ASC 205
Journal entry to record the collection of accounts receivable previously written-off
Journal entry to record the write-off of accounts receivable
Journal entry to record the estimated amount of accounts receivable that may be uncollectible
Journal entry to record the collection of accounts receivable
Journal entry to record the sale of merchandise on account
Journal entry to record the sale of merchandise in cash
Journal entry to record the purchase of merchandise
Journal entry to record the payment of rent
Journal entry to record the payment of salaries
Journal entry to record the purchase of equipment
Journal entry to record the investment by owner
List of updates to the codification topic 820
Costs of software to be sold, leased, or marketed, ASC 985
Servicing Assets and Liabilities, ASC 860
Sale of Financial Assets, ASC 860
Subsequent Events, ASC 855
Nonmonetary Transactions, ASC 845
Sale-Leaseback Transactions, ASC 840
Capital Leases, ASC 840
Operating Leases, ASC 840
Leases, ASC 840
Imputation of Interest, ASC 835
Capitalization of Interest, ASC 835
Interest, ASC 835
Translation of Financial Statements, ASC 830
Foreign Currency Transactions, ASC 830
Foreign Currency Matters, ASC 830
Financial Instruments, ASC 825
Fair Value Measurements and Disclosures, ASC 820
Derivatives and Hedging, ASC 815
Consolidation, Variable Interest Entities, ASC 810
Consolidation, Noncontrolling Interests, ASC 810
Consolidation, ASC 810
Business Combinations, ASC 805
Equity Transactions
Liabilities
Noncurrent assets
Property, plant and equipment (PP&E)
Depreciation Methods
Disposal of Property, Plant and Equipment
Research and Development Arrangements, ASC 730
Research and Development, ASC 730
Compensation: Stock Compensation, ASC 718
Defined Benefit Plans: Pension, ASC 715
Revenue Recognition: SEC Staff Accounting Bulletin Topic 13, ASC 605
Revenue Recognition, ASC 605
Treasury Stock, ASC 505
Stock Dividends, Stock Splits, ASC 505
Classification of Inventory
Cost of Inventory
Inventory Recording Systems
Cost Flow Assumptions
Lower of Cost or Market (LCM)
Inventory Analysis
Distinguishing Liabilities from Equity, ASC 480
Gain Contingencies, ASC 450
Loss Contingencies, ASC 450
Contingencies, ASC 450
Exit or Disposal Cost Obligations, ASC 420
Asset Retirement and Environmental Obligations, ASC 410
Real Estate Sales, ASC 360
Property, Plant and Equipment, ASC 360
Website Development Costs, ASC 350
Internal-Use Software, ASC 350
Intangibles Other than Goodwill, ASC 350
Goodwill and Other, ASC 350
Capitalized Advertising Costs, ASC 340
Inventory, ASC 330
Cost Method Investments, ASC 325
Equity Method, ASC 323
Investments: Equity Method and Joint Ventures, ASC 323
Investments-Debt and Equity Securities, ASC 320
Transfers of Securities: Between Categories, ASC 320
Overview of Investments in Other Entities, ASC 320
Investments in Debt and Equity Securities, ASC 320
Receivables, ASC 310
Accounts Receivable
Bank Reconciliation
Cash and Cash Equivalents
Interim Reporting, ASC 270
Earnings per Share, ASC 260
Accounting Changes and Error Corrections, ASC 250
Statement of Cash Flows, ASC 230
Income Statement, ASC 225
Income Statement, Extraordinary and Unusual Items, ASC 225
Comprehensive Income, ASC 220
Balance Sheet, ASC 210
Offsetting, ASC 210
Presentation of Financial Statements, ASC 205
Codification of U.S. GAAP, ASC 105
Generally Accepted Accounting Principles, ASC 105
Adjusting Entries
Accruals and Deferrals
Accrual Basis Accounting
Closing Journal Entries
Steps of Accounting Cycle
Accounting Equation
Debits and Credits
Accounting Journal Entries
Elements of Income Statement
Operating Expenses
Nonoperating Income and Expenses
Net Income
Profitability and Activity Ratios
Elements of Balance Sheet
Classified Balance Sheet
Classification of Assets
Classification of Liabilities
Components of Stockholders’ Equity
Liquidity and Solvency Ratios
Classified Balance Sheet Practice
The Objective of Accounting
Users of Accounting Information
Generally Accepted Accounting Principles (GAAP)
Characteristics of Useful Information
Assumptions of Financial Reporting
Types of Financial Statements
Elements of Financial Statements
Forms of Business Organizations
Types of Business Activities
Extraordinary and Unusual Items, ASU 2015-01
Research and Development Costs

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