Straight line depreciation method

Certified Management Accountant Overview

6:54mins

Financial statement overview

13:21mins

Characteristics and Components of Financial Statements

13:14mins

Balance Sheet and its Components

12:20mins

Balance Sheet and its Components - Part 2

10:06mins

Example of a BALANCE SHEET

4:59mins

Income Statement

11:47mins

Irregular items in Income Statement

12:12mins

Notes relevant to Income statement and limitation of Income statement

10:29mins

Statement of Comprehensive Income

9:19mins

Statement of changes in Equity

6:10mins

Statement of Retained Earnings

4:57mins

Introduction to Shares

3:14mins

Preferred Shareholders

5:21mins

Equity Shareholders

5:26mins

Issue of stocks

11:19mins

Stock dividend and Stock Splits

3:45mins

Introduction to STATEMENT OF CASH FLOW

8:20mins

Components of cash flow statement and types of cash flow statement

6:58mins

Example on DIRECT & INDIRECT CASH FLOW STATEMENT

9:26mins

Revenue Recognition Principles.

4:16mins

Installment Sales Method

6:57mins

Example on Installment Sales Method

6:44mins

Cost Recover Method

6:20mins

Long Term Construction Contracts

6:45mins

Example on Completed Contract Method

8:41mins

Example on Percentage of Completion Method

11:51mins

Example on Percentage of Completion Method - Continued

7:57mins

Introduction to Inventory

8:06mins

Methods of Inventory Accounting

3:13mins

Perpetual Inventory System

5:03mins

Periodic Inventory System

5:16mins

Period end physical count

11:04mins

Inventory estimation

7:14mins

Errors in recording Invnetory

4:30mins

Impact on financial statements of error in recording inventory

4:19mins

Methods on determining cost of inventory

1:54mins

Specific Identification Method

3:21mins

Average method

4:09mins

Example on moving average method

6:22mins

Example on weigted average method

3:40mins

FIFO ( First In First Out)

4:55mins

LIFO (Last In First Out)

9:22mins

Analysis of FIFO vs LIFO

7:14mins

Inventory Measurement Principle

11:55mins

Application of Inventory measurement principle

6:22mins

Accounts Receivable

6:05mins

Sale on Return Basis

3:56mins

Allowance for uncollectivle and Bad Debts

8:39mins

Aging Schedule

4:55mins

Writing off Accounts Receivable

5:44mins

Factoring of Accounts Receivable

9:41mins

Introduction to Investments

2:00mins

Debt Securities - Held to Maturity

3:26mins

Held to Maturity Securities

10:37mins

Available fo sale securities

5:45mins

Example on Available for Sale Securities

7:36mins

Introduction to Trading Securities

6:11mins

Example on Trading Securities

5:04mins

Introduction to Equity Securities

5:05mins

Business Combination and Consolidations

7:32mins

Intercompany transactions receivable and payable

3:07mins

Intercompany Transactions Intercompany sale of inventory

5:17mins

Intercompany transaction sale of fixed asset and Parent Investment Account

8:47mins

Non Controlling Interests

6:24mins

Equity Method for Investments in Equity Securities

9:36mins

Fair Value Measurements method for investment in equity securities

3:12mins

Property Plant & Equipments

5:11mins

Expenditure on Fixed Assets

3:37mins

Introduction to Depreciation

8:48mins

Introduction to various methods of depreciation

2:41mins

Straight line depreciation method

4:09mins

Unit of output method

3:40mins

Declining balance method

4:54mins

Sum of years digit method

4:18mins

Impairment of Fixed Assets

6:19mins

Example on Impairment of Fixed Assets

3:25mins

Disposal of Fixed Assets

3:17mins

Introduction to Intangible Assets

4:16mins

Intangible asset with finite useful life

3:22mins

Intangible asset with indefinite useful life

4:20mins