Welcome to Intermediate Accounting
Section 1 - Introduction of Financial Accounting
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Lesson 1.1 - Introduction to Financial Accounting (8:16)
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Lesson 1.2 - Capital Markets (10:00)
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Lesson 1.3 - Rate of Return (9:56)
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Lesson 1.4 - Cash vs Accrual - An Understanding (10:33)
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Lesson 1.5 - Example of Cash vs Accrual (8:10)
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Lesson 1.6 - Review of Generally Accepted Accounting Principles (GAAP) (8:54)
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Lesson 1.7 - International Reporting Standards (6:21)
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Lesson 1.8 - The Conceptual Framework (16:24)
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Lesson 1.9 - Assumptions in US GAAP (8:14)
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Lesson 1.10 - Principles in US GAAP (12:04)
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Lesson 1.11 - Measurement - Carrying Value of Accounts (7:36)
Section 2 - Review of the Accounting Process - The Basics
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Lesson 2.1 - Basic Understanding of Accounting (6:47)
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Lesson 2.2 - The Accounting Equation (10:01)
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Lesson 2.3 - Debits and Credits (15:26)
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Lesson 2.4 - Example of Debits and Credits Use (12:04)
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Lesson 2.5 - Permanent vs Temporary Accounts (6:43)
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Lesson 2.6 - Steps in the Accounting Cycle (8:53)
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Lesson 2.7 - Ledgers vs Journals (6:43)
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Lesson 2.8 - Adjusting Entries - Review and Prepayments (16:02)
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Lesson 2.9 - Accruals (12:35)
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Lesson 2.10 - Adjusting Entries - Estimates (6:44)
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Lesson 2.11 - Financial Statement Overview - Income Statement (9:11)
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Lesson 2.12 - Financial Statement Overview - The Balance Sheet (7:55)
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Lesson 2.13 - Financial Statement Overview - Statement of Cash Flows & Shareholder's Equity (5:32)
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Lesson 2.14 - The Closing Process (7:02)
Section 3 - Cash and Receivables
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Lesson 3.1 - Cash and Cash Equivalent (5:26)
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Lesson 3.2 - Internal Controls - Cash (11:51)
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Lesson 3.3 - Restricted Cash and Compensating Balances (4:48)
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Lesson 3.4 - Receivables Overview (7:24)
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Lesson 3.5 - Valuation of Accounts Receivables - Discounts (12:26)
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Lesson 3.6 - Example - Cash Discounts - Net vs Gross (10:02)
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Lesson 3.7 - Accounts Receivable and Sales Returns (13:53)
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Lesson 3.8 - Accounts Receivable - Annual Valuation (7:09)
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Lesson 3.9 - Allowance for Doubtful Accounts - Balance Sheet Approach (11:32)
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Lesson 3.10 - Allowance for Doubtful Accounts - Income Statement Approach (4:05)
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Lesson 3.11 - Example - Allowance for Doubtful Accounts (9:04)
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Lesson 3.12 - Short Term Interest Bearing Notes (13:04)
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Lesson 3.13 - Notes Receivable - Non Interest Bearing Notes (9:52)
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Lesson 3.14 - Effective Interest Rate (7:18)
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Lesson 3.15 - Financing Receivables - Secured Borrowing (10:12)
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Lesson 3.16 - Financing Receivables - Sale of Receivables (11:15)
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Lesson 3.17 - Sales of Notes Receivables (5:19)
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Lesson 3.18 - Decision Tree - Pledging or Transfer of Receivables (2:41)
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Lesson 3.19 - Receivables Turnover Ratio and Average Collection Period (8:03)
Section 9 - Leases
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Lesson 9.1 - Leases (13:24)
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Lesson 9.3 - Journal Entries to Leases (21:05)
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Lesson 9.4 - Advance Payments (10:35)
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Lesson 9.5 - Example of PV of Minimum Lease Payments (14:16)
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Lesson 9.6 - Bargain Purchase Option (17:19)
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Lesson 9.8 Guaranteed Residual Value (11:23)
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Lesson 9.8 - Other Lease Accounting Issues (7:09)
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Lesson 9.9 - Sale - Leaseback Arrangement (9:55)
Section 10 - Accounting for Income Taxes
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Lesson 10.1 - Accounting for Income Taxes (17:57)
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Lesson 10.2 - Temporary and Permanent Differences (10:36)
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Lesson 10.3 - Deferred Tax Liability (25:15)
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Lesson 10.4 - Deferred Tax Asset (22:31)
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Lesson 10.5 - DTA and DTL Example (21:32)
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Lesson 10.6 - Tax Rate Calculations (8:38)
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Lesson 10.7 - Uncertain Tax Position (10:39)
Section 11 - Pensions
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Lesson 11.1 - Pensions (10:43)
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Lesson 11.2 - Understanding Defined Benefit Plans - Pensions (15:42)
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Lesson 11.3 - What is a Pension Obligation? (9:40)
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Lesson 11.4 - Calculating PBO (17:43)
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Lesson 11.5 - Projected Benefit Obligations (11:08)
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Lession 11.6 - PBO = Service Costs (11:47)
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Lesson 11.7 - PBO = Interest Costs (6:43)
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Lesson 11.8 - PBO - Prior Service Costs (13:16)
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Lesson 11.9 - PBO - Payment of Retiree Benefits (5:17)
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Lesson 11.10 - Pension Plan Assets (8:17)
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Lesson 11.11 - Pension Expense (6:49)
Section 12 - Stockholders' Equity
Section 14.1 - The Balance Sheet
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Lesson 14.1 - Balance Sheet Overview (8:18)
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Lesson 14.2 - Asset Classification (6:47)
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Lesson 14.3 - Current Assets (11:49)
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Lesson 14.4 - Long-Term Assets (6:54)
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Lesson 14.5 - Liability Classifications (10:14)
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Lesson 14.6 - Shareholders' Equity Classification (8:51)
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Lesson 14.7 - Balance Sheet Classification Example (12:10)
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Lesson 14.8 - Financial Disclosures (5:42)
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Lecture 14.9 - Disclosure Notes - Types and Specific Notes (8:10)
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Lesson 14.10 - Auditor's Report (8:15)
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Lesson 14.11 - Ratio Analysis - Current Ratio and Quick Ratio (8:22)
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Lesson 14.12 - Ratio Analysis - Solvency Ratio - Debt Equity (6:03)
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Lesson 14.13 - Financial Leverage (9:09)
Section 15 - The Income Statement
