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FINANCIAL STATEMENTS, Principles of Accounting LECTURER-1 IN BANGLA
 
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FINANCIAL STATEMENT (BASIC ACCOUNTING) LECTURER-1 IN BANGLA. FINANCIAL ACCOUNTING or Principles of Accounting LECTURE FINANCIAL STATEMENT ANALYSIS FOR BBA, BBS, & MBS. This video is contributed by Md Mostafizur Rahman. Lecturer Govt. Janata College, Please Like, Comment and Share the Video among your friends and family members For latest updates subscribe My channel . ------------------------------------------------------------------------------------------------ Financial Accounting. Financial Accounting. R kabir began operating as a privat investigator on January 1, 2013. the trail balance colomns of the work sheet for kabir at march 31. is as follows: R. kabir Work sheet ( partial) for the quarter ending march 31,2013 Accounts titles Trail balance Dabit tk. Credit tk. Cash Accounts receivable Supplies Prepaid insurance Equipment Notes payable Accounts payable Capital Drawing Service revenue Salaries expenses Travel expenses Rent expenses Miscellaneous expenses 14400 7620 1250 4400 38000 1600 2200 2000 2200 300 14,000 14,350 28,000 17620 total 73970 73970 Additional information: 1. supplies on hand total tk.650. 2. depreciation is tk. 500 per quarter. 3. interest accrued on 6- month note payable issued January 1 tk. 600 4. insurance expired at the rate of tk.250 per month. 5. Service provided but unbilled at march 31 total tk.950. Instructions: prepare an income statement and owners equity statement for the quarter r. kabir did not make any additional investments in the business during the quarter ended march 31, 2013. r. kobir Income statement For the ended march31.2013 title tk Tk. Service revenue Add: accrued service revenue Expenses: Salaries exp Travel exp Rent exp Misc exp Supplies exp (1250-650) Depreciation exp Interest exp Insurances exp(250*3) Net income 17620 950 18570 (9150) 2200 2000 2200 300 600 500 600 750 9420 r. kobir Owner’s equity statement For the ended march 31, 2013. title tk Beginning capital Add: net income Less; Drawing Ending capital 28000 9420 37420 1600 35820 Balance sheet For the ended march 31, 2013. tk tk tk Assets Current assets cash a/r accrued s/r supplies on hand prepaid insurance less: Expired (2502*3) total current assets Property, plant and equipment Equipment Depreciation Total assets Liabilities and owners equity Notes payable a/p interest payable capital total liabilities and owners equty: 7620 950 14400 8570 650 3650 27270 37500 4400 750 38000 500 14000 14350 600 35820 64770 64770 ----------------------------------------------------------------------------------------- You can see my other videos... https://www.youtube.com/watch?v=xpjV3BkuiZY https://www.youtube.com/watch?v=h-XpBTO-_9Q&t=8s Accounting Equation Part-2 (FINANCIAL ACCOUNTING) BANGLA Tutorial https://www.youtube.com/watch?v=KhSHVAfJltk leverage Part-1 Financial Management. https://www.youtube.com/watch?v=TyLkPSh6QYg&t=279s Set (সেট) Business Application, Lecturer-1 [ Business Mathematics] https://www.youtube.com/watch?v=2dJkGTBD2QU Set Lecture-6 (Business Mathematics video lecture) https://www.youtube.com/watch?v=SopNALRY9NA Ven Diagtam [ Business Mathematics] https://www.youtube.com/watch?v=gZ213JYi2y0 Time Series Part-1 (Business Statistics) https://www.youtube.com/watch?v=f1wwjs9E_j8 Correlation Part-1 (BUSINESS STATISTICS.) BANGLE. https://www.youtube.com/watch?v=rCenctVfwPM https://www.youtube.com/watch?v=nkRdlZv5BBM&t=59s https://www.youtube.com/watch?v=I1-lPzjfY2A&t=382s https://www.youtube.com/watch?v=xPn5uO2N35Y https://www.youtube.com/watch?v=iBAUzjJLE9Q&t=47s
Views: 11349 Online Education BD
Fundamentals of Logic - Part 1 (Statements and Symbols)
 
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Part 1 of a brief rundown of the basic principles of the subject of logic. Reference Text: Setek and Gallo, Fundamentals of Mathematics Music: Orkybash - "Safety in Numbers"
Views: 4829 Adam Prance
IFRS 10 Consolidated Financial Statements - summary
 
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http://www.ifrsbox.com This is the short summary of IFRS 10 Consolidated Financial Statements. The objective of IFRS 10 is to establish principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities. IFRS 10: - requires to present consolidated financial statements; - defines the principle of control - sets out the accounting requirements for consolidated financial statements and - defines an investment entity and sets out an exception to consolidating particular subsidiaries of an investment entity. An investor controls an investee when It is exposed to or has rights to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Consolidated financial statements are the financial statements of a group presented as those of a single economic entity. Consolidation procedures: Step 1 – Combine like items of assets, liabilities, equity, income, expenses and cash flows of the parent with those of its subsidiaries. Step 2 - Offset or eliminate carrying amount of parent’s investment in subsidiary with parent’s portion of equity of each subsidiary. Step 3 - Offset or eliminate in full intragroup assets, liabilities, equity, income, expenses and cash flows relating to transactions between companies in the group. Investment entity is an entity that: - Obtains funds or money from one or more investors for the purpose of providing those investor(s) with investment management services; - Its business purpose is to invest funds solely for returns from capital appreciation, investment income, or both; and - It measures and evaluates the performance of substantially all of its investments on a fair value basis. If you’d like to learn how to consolidate, or anything about IFRS in general, please visit http://www.ifrsbox.com and subscribe to our free IFRS mini-course. Thank you!
Views: 97495 Silvia M. (of IFRSbox)
CS Principles: Conditionals - Part 2 If/Else Statements
 
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Start learning at http://code.org/ Stay in touch with us! • on Twitter https://twitter.com/codeorg • on Facebook https://www.facebook.com/Code.org • on Instagram https://instagram.com/codeorg • on Tumblr https://blog.code.org • on LinkedIn https://www.linkedin.com/company/code-org • on Google+ https://google.com/+codeorg Help us caption & translate this video! http://amara.org/v/61PV/
Views: 12750 Code.org
Code quality principles, Refactoring, #1 Multi return statements
 
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Code quality principles, Refactoring, #1 Multi return statements Учи Java и ищи работу вместе с http://job4j.ru/
Programming Basics: Statements & Functions: Crash Course Computer Science #12
 
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Today, Carrie Anne is going to start our overview of the fundamental building blocks of programming languages. We’ll start by creating small programs for our very own video game to show how statements and functions work. We aren’t going to code in a specific language, but we’ll show you how conditional statements like IF and ELSE statements, WHILE loops, and FOR loops control the flow of programs in nearly all languages, and then we’ll finish by packaging up these instructions into functions that can be called by our game to perform more and more complex actions. Produced in collaboration with PBS Digital Studios: http://youtube.com/pbsdigitalstudios Want to know more about Carrie Anne? https://about.me/carrieannephilbin The Latest from PBS Digital Studios: https://www.youtube.com/playlist?list=PL1mtdjDVOoOqJzeaJAV15Tq0tZ1vKj7ZV Want to find Crash Course elsewhere on the internet? Facebook - https://www.facebook.com/YouTubeCrash... Twitter - http://www.twitter.com/TheCrashCourse Tumblr - http://thecrashcourse.tumblr.com Support Crash Course on Patreon: http://patreon.com/crashcourse CC Kids: http://www.youtube.com/crashcoursekids
Views: 249322 CrashCourse
Financial Statements: Income, Retained Earnings, Balance Sheet, Cash Flow - Accounting video
 
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"What is Financial Accounting and Bookkeeping" - eBook JUST RELEASED! ONLY $.99 @ http://tiny.cc/m7slmw (FREE Sample - see details below) "What is Financial Accounting and Bookkeeping" is available in multiple formats including Kindle, iPad/iBooks, Kobo, Sony Reader, Nook, and PDF! "What is Financial Accounting and Bookkeeping" introduces integral accounting vocabulary, concepts and principles to give a foundation for learning accounting. Using conversational style language, the discussion on the differences in financial and managerial accounting give the reader a clear understanding of what financial accounting is. "What is Financial Accounting and Bookkeeping" provides step-by-step guidance through the accounting equation: (1) how to use the accounting equation in analyzing business transactions, and (2) using the accounting equation and transactional data information to later prepare financial statements and how those financial statements are linked together. "What is Financial Accounting and Bookkeeping" contains an accounting quiz and example accounting exam questions, with solutions, and a glossary of terms. -- The Financial Statements video by TheAccountingDr at http://youtu.be/Q0pYOrgULdQ discusses the four financial statements, what the statements are made up of and how all the statements are related. There are four financial statements: Income Statement, Statement of Retained Earnings, the Balance Sheet and the Statement of Cash Flows. These financial statements have a relationship that not only binds them together but requires creation in a specific order. Net income from the income statement is the difference between revenues and expenses. This number, net income, is then carried over to the statement of retained earnings to derive ending retained earnings. The ending retained earnings is then used in the owners' equity section of the balance sheet. Recall that the balance sheet is also the accounting equation and can be presented in one of two forms: report form or account form. Find this video with complete transcript of lecture notes at http://theaccountingdr.hubpages.com/hub/Accounting-Equation Other videos in this series: Part 1: Accounting Terms and Principles Part 2: The Accounting Equation Part 3: Revenue Recognition Principle and Matching Principle -- Thank you all for your wonderful support. Because of your support we have been able to reach and help numerous accounting students. Please continue to be a part of our mission to help other accounting students be successful by giving our videos thumbs up and adding our videos to your favorites. -- For more accounting/how to eLectures (and accompanying lecture notes), blog and a discount textbook-store visit www.TheAccountingDr.com Please note that videos may require Flash media and may not play on devices without Flash capabilities (i.e. iPad). Visit www.TheAccountingDr.com to watch the videos on non-Flash devices.
Review of Financial Accounting - Principles, Assumptions, & Constraints
 
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For more videos like this go to www.patrickleemsa.com. Join Robinhood and we'll both get a share of stock like Apple, Ford, or Sprint for free. To do so, make sure you click on this link: https://share.robinhood.com/patrickl803 ___________________________________ NETWORK WITH ME! PATRICKLEECPA Twitter - https://twitter.com/patrickleecpa Website – https://www.patrickleecmsa.com ___________________________________________ Send a letter or send something cool about how you’re using these videos. Patrick Lee, MSA PO Box 936 Winfield, Kansas 67156 ___________________________________________ WORK WITH ME! CONTACT US: [email protected]
Views: 10390 Patrick Lee
Bank Reconciliation
 
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Learn how to prepare a bank reconciliation and make the associated journal entries.
Views: 128837 Accounting Videos
Constructing Financial Statements: Accounting Principles - Professiona Development 201
 
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This video is part of PRDV201 as part of our Professional Development area of study on http://www.saylor.org This work is licensed under a Creative Commons Attribution 3.0 Unported License. ( http://creativecommons.org/licenses/b... )
Views: 200 Saylor Academy
1 - The Four Core Financial Statements
 
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An overview of the four core financial statements, to accompany http://www.principlesofaccounting.com Chapter 1, Welcome to the World of Accounting *Check out the Classroom page to find out how to take this course for credit: http://www.principlesofaccounting.com/classroom.html
Views: 110351 Larry Walther
Identifying Doctrines & Principles: "If...Then" Statements
 
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Video describing how to identify doctrines and principles by looking for cause-and-effect relationships in the scriptures and then creating "if...then" statements as a way to summarize the principles found.
Views: 46 MrDRBerry
The Mission, Vision, and Values statements
 
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A great way to formalize a company’s purposes, goals, and values is to have formal mission, vision, and values statements. The Mission statement addresses the question “Why do we exist?” or “What is the fundamental reason for our organization’s existence?” The Vision statement describes the desired future position of the company and answers the questions “What do we want to achieve in the future?” and “Who do we want to become?” A company's values are the guiding principles for the way it expects its employees to behave. On Facebook: https://www.facebook.com/365careers/ On the web: http://www.365careers.com/ On Twitter: https://twitter.com/365careers Subscribe to our channel: https://www.youtube.com/365careers
Views: 19556 365 Careers
US GAAP vs. IFRS on the Financial Statements
 
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You'll learn the key differences between US GAAP and IFRS on the 3 main financial statements (Income Statement, Balance Sheet, and Cash Flow Statement). By http://breakingintowallstreet.com/ "Financial Modeling Training And Career Resources For Aspiring Investment Bankers" You'll also learn how to adjust an international company's financial statements to make it easier to model and project over time. Table of Contents: 1:46 Why US GAAP vs. IFRS Matters 5:28 Income Statement Terminology Differences 7:34 Balance Sheet Differences 14:09 How to Adjust the Financial Statements for an IFRS Company 20:02 Recap and Summary Income Statement: The Income Statement is very similar regardless of the accounting system. Some items have different names (e.g., Revenue is often called Turnover and Net Income is often called Profit), but that's about it. Balance Sheet: There are more differences on the Balance Sheet - items are often arranged in a different order (sometimes Long-Term Assets are listed first, then Current Assets, then Equity, then Long-Term Liabilities and Current Liabilities at the end). The Balance Sheet itself is usually called the "Statement of Financial Position." Also, items within the Equity section often have different names: Common Stock is called "Share Capital" or "Issued Capital." Additional Paid-In Capital is often called the "Share Premium." Retained Earnings and Treasury Stock tend to have similar names. IFRS-based companies also have many "Reserve" categories for items such as FX translation differences and unrealized gains and losses. For US-based companies, these items show up within Accumulated Other Comprehensive Income (AOIC) rather than being split out into separate "Reserve" categories. But the FUNCTIONALITY of the Balance Sheet is still very similar (items still flow in and change the same way), even if items have different names or are grouped differently. Cash Flow Statement There are more differences on the Cash Flow Statement, because most US-based companies use the INDIRECT method and most international companies use the DIRECT method. The Indirect Method starts with Net Income, makes non-cash adjustments, and lists the changes in Working Capital in the Cash Flow from Operations section. The Direct Method simply lists the cash received from customers and cash paid to suppliers and employees, along with income taxes and interest and other expenses, and so you don't see the full details behind the non-cash adjustments and working capital spending. When this happens, it is much, much harder to link the financial statements because changes in items such as Accounts Receivable and Accounts Payable won't flow into anything on the Cash Flow Statement. So we recommend ADJUSTING the financial statements as follows: First, find a reconciliation between this Cash Flow Statement and the company's operating income and/or net income. Then, make the Cash Flow Statement start with Net Income instead, as it normally does, and include all the line items from this reconciliation (non-cash adjustments, Working Capital changes, etc.). And if there are still remaining differences between items such as income taxes and interest expense on the Income Statement vs. Cash Flow Statement, make adjusting entries on the CFS that indicate the true cash amount that a company paid for those. Further Resources http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-US-GAAP-vs-IFRS.xlsx Examples of Financial Statements for US-Based Companies: http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-US-Chuck-E-Cheese.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-US-Jazz-Pharmaceuticals.pdf Examples of Financial Statements for International Companies: http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-Australia-Telstra.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-Brazil-Ambev.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-China-TenCent.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-France-Vivendi.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-India-Infosys.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-Japan-Suntory.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-Korea-Samsung.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-Mexico-FEMSA.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-Russia-Rostelecom.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-Saudi-Arabia-Saudi-Telecom.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-Singapore-SG-Airlines.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-South-Africa-PPC.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-UAE-DP-World.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-UK-Easyjet.pdf
Statement of Cash Flows Explained
 
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The Statement of Cash Flows is explained using the Indirect and Direct methods.
Views: 572462 Ryan Teeter
Vision Statement: Creating a vision statement with 4 compeling principles
 
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http://incomebuildingsolutions.com/emp - vision statement A vision statement should be simple and create a clear image of what is to be accomplished. Although there are many vision statement examples of how to write a vision statement on the web, this video provides insight into the 4 principles that Income Building Solutions (IBS) used to form its statement. These core principles include: (1) think big, (2) start small, (3) leverage efforts and (4) grow profitably. YouTube videos and related links: https://www.youtube.com/watch?v=g-wbmefB1s4 http://incomebuildingsolutions.com/vision-statement Topic: vision statement examples, how to write a vision statement
Financial Statements: Sole Trader (Live)
 
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In this live Gr 10 Accounting Exam Revision show we revise Financial Statements: Sole Trader. In this lesson we understand how to do year-end adjustments with particular reference to the income statement. We understand the concepts relating to matching principle of Accounting.
Views: 9307 Mindset Learn
Financial Statements
 
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Principles of Accounting I Minilecture - Financial Statements, Professor bruce Fried
Views: 8577 CSMDTube
And & Or Statements
 
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AP Com Sci Principles
Views: 21 Alma Iboa -19
Measurement of the elements of financial statements
 
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The measurement basis listed in the Conceptual Framework.
Views: 11679 tabaldiaccounting
Financial Statements
 
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Views: 9 Cori Crews
Recognition criteria for the elements of financial statements
 
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The recognition criteria for elements of general purpose financial reports in terms of the Conceptual Framework for Financial Reporting
Views: 11588 tabaldiaccounting
2017/06/15: 12 principles for a 21st century conservatism
 
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Conservatism has all-too-often found itself unable to articulate a coherent positive doctrine. By this I mean specifically that the laudable conservative tendency to preserve the best of past has too-often manifested itself in a series of "thou shalt not" statements, instead of laying out a manifesto of fundamental values that might serve to unite people around a set of common ambitions. I am attempting to rectify this problem with this statement of principles, some of which I believe might have the additional virtue of being attractive to young people, looking for mature and forthright purpose and responsibility. I am not making the claim that the statement is perfect, comprehensive or final. Background to the talk: I spoke at Carleton Place, a town in Lanark County, Thursday, June 15/17. I was invited by Randy Hillier, who is a Member of Provincial Parliament for Ontario (randyhilliermpp.com). You can find out more about him here: https://en.wikipedia.org/wiki/Randy_Hillier_(politician) Tenets of a viable 21st century conservatism 1. The fundamental assumptions of Western civilization are valid. 2. Peaceful social being is preferable to isolation and to war. In consequence, it justly and rightly demands some sacrifice of individual impulse and idiosyncrasy. 3. Hierarchies of competence are desirable and should be promoted. 4. Borders are reasonable. Likewise, limits on immigration are reasonable. Furthermore, it should not be assumed that citizens of societies that have not evolved functional individual-rights predicated polities will hold values in keeping with such polities. 5. People should be paid so that they are able and willing to perform socially useful and desirable duties. 6. Citizens have the inalienable right to benefit from the result of their own honest labor. 7. It is more noble to teach young people about responsibilities than about rights. 8. It is better to do what everyone has always done, unless you have some extraordinarily valid reason to do otherwise. 9. Radical change should be viewed with suspicion, particularly in a time of radical change. 10. The government, local and distal, should leave people to their own devices as much as possible. 11. Intact heterosexual two-parent families constitute the necessary bedrock for a stable polity. 12. We should judge our political system in comparison to other actual political systems and not to hypothetical utopias. Additional generally relevant links: Patreon: https://www.patreon.com/jordanbpeterson Self Authoring: http://selfauthoring.com/ Jordan Peterson Website: http://jordanbpeterson.com/ Podcast: http://jordanbpeterson.com/jordan-b-p... Reading List: http://jordanbpeterson.com/2017/03/gr... Twitter: https://twitter.com/jordanbpeterson
Views: 655012 Jordan B Peterson
How to perform a bank reconciliation
 
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Your cash journal $ and your bank statement $ don't match? A bank reconciliation is the way to go! Review how a bank reconciliation is performed and learn about what you might consider when auditing a client's bank reconciliation.
Views: 414915 AmandaLovesToAudit
Financial Statements - An Introduction
 
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Basic overview of the four financial statements required by GAAP.
Views: 37155 AccountingWITT
Financial Statements - Interconnectivity
 
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Overview of the interconnectivity between the four financial statements required by GAAP.
Views: 16713 AccountingWITT
IFRS - IAS 1 - Presentation of Financial Statements
 
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An overview of the requirements of IAS 1 - Presentation of Financial Statements along with applicability for Indian entities under Ind AS. Courtesy: The Institute of Computer Accountants (www.icajobguarantee.com)
Views: 140076 Vikash Goel
Obtaining Written Statements for Statement Analysis
 
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One of the key principles with Investigative Statement Analysis is obtaining proper statements. The most effective way to obtain a written statement from someone is to ask them to please "write down everything that happened" and just let them write. That may not sound sophisticated, but the genius is in the simplicity. By asking that simple question, we allow the individual to answer freely, with their own words and language. We do not contaminate their response through a myriad of question-and-answers prior to obtaining the statement. This will provide insight into the individual and their thought process and provide a good foundation for assessing the truthfulness or deception within their account. For more information, training and a free newsletter go to our website at http://www.truthsleuth.com
Views: 235 LIESllc
The 9 Satanic Statements
 
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😈 Count Jackula continues his discussion of Satanism with Anton LaVey's 9 Satanic Statements of the Church of Satan. COUNT JACKULA'S SOCIAL MEDIA 💀 PATREON - https://goo.gl/WV85ke 💀 INSTAGRAM - https://goo.gl/wRTKKc 💀 TWITTER - https://goo.gl/Tb8bMj 💀 TWITCH - https://goo.gl/sZm4lG THE CHURCH OF SATAN ⛧ YOUTUBE CHANNEL - https://goo.gl/TfxVeq ⛧ TWITTER - https://goo.gl/4l8yu1 ⛧ WEBSITE - https://goo.gl/n04Xao THE SATANIC TEMPLE 🐐 YOUTUBE CHANNEL - https://goo.gl/y4ZXXf 🐐 TWITTER - https://goo.gl/CYZR0m 🐐 WEBSITE - https://goo.gl/jSXZzC MUSIC 🎵 Magic by @TONEZPRO (OFFICIAL) https://soundcloud.com/tonez-pro Creative Commons — Attribution 3.0 Unported— CC BY 3.0 http://creativecommons.org/licenses/b... Music provided by Audio Library https://youtu.be/gr_sQ_nGejM 🎵 Aftermath - Kevin Macleod https://www.youtube.com/watch?v=DuNXo... 🎵 Midnight Mile - Loud Lord x Slight https://soundcloud.com/loudlordbitch/... 🎵 Prince of Darkness - Electric Hellfire Club https://www.youtube.com/watch?v=9Uxsy...
Views: 466 Satanic Panic Room
Introduction to Logic
 
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Introductory logic, definitions and examples, truth tables, equivalent statements, quantifiers, conditionals, DeMorgan. For more free math videos, visit: https://www.professorserna.com In this video we introduce the concept of a statement as a sentence that has a truth value: true or false, which we represent with the letters T and F. We also introduce existential quantifiers like: some, sometimes, there is, there exists and universal quantifiers like: all, always none, never. Then, we introduce compound statements which combine simple statements with connectives like: and, or, not and the conditional and we use truth tables to define those connectives and to find the truth values of compound statements. Finally, we give a few examples about the conditional and its negation. If you liked this video, please, write a review about me in Google: http://bit.ly/2hP2S3g Share this video: https://youtu.be/OLGVhszBlq4 To be notified about new videos, subscribe to my channel: https://bit.ly/2gmvtIO contact me here: https://goo.gl/vnShib ..
Views: 500005 ProfessorSerna
Syntax Directed Translation for Boolean Statements by Deeba Kannan
 
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Syntax Directed Translation(SDT) for Boolean Statements(Numerical Method) by Deeba Kannan
Views: 842 deeba kannan
Company Financial Statements
 
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Download Show Notes: http://www.mindset.co.za/learn/sites/files/LXL2013/LXL_Gr12Accounting_06_Company%20Financial%20Statements_07Mar.pdf In this live Grade 12 Accouting show we take a close look at Company Financial Statements. In this lesson we examine the changes to the format of an income statement and balance sheet of a company. We recap on GAAP principles and focus on year-end adjustments which affect the financial statements. Visit the Learn Xtra Website: http://www.learnxtra.co.za View the Learn Xtra Live Schedule: http://www.learnxtra.co.za/live Join us on Facebook: http://www.facebook.com/learnxtra Follow us on Twitter: http://twitter.com/learnxtra ( E00197372 )
Views: 25953 Mindset Learn
Learn Accounting in 1 HOUR  First Lesson: Debits and Credits
 
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The ultimate video for new accounting students to learn basic accounting principles and accounting mechanics. This video assumes you know NOTHING and by the end of it, has you reading fortune 500 company financial statements. Learn more and become student at EF University for FREE - http://executivefinance.teachable.com/ Like us Facebook- https://www.facebook.com/exfinance/ Linkedin- https://www.linkedin.com/company/executive-finance Twitter- https://twitter.com/exfinance
Views: 1168100 Executive Finance
Monthly Client Statements
 
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One of the six principles of Consumer Directed Care is Transparency One expression of Transparency is a Monthly Client Statement. Here is what Monthly Client Statement should look like.
Views: 114 Primunity Homecare
Intro to Financial Accounting: Accounting Equation, Journal Entries, and Financial Statements
 
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Introduction to Financial Accounting Professor Alexander Sannella Lecture 3 Learning Objective 3 The Accounting Equation (A=L+OE) 0:21 Equity 1:33 Contributed or Paid in Capital 2:27 Retained Earnings 7:05 (+revenues-expenses-dividends) Owner Transactions 11:32 Revenues 12:45 Gains 13:40 Expenses vs. Losses 16:19 Dividends 17:58 Summary (Equity) 21:10 Income 22:56 Questions and Explanations Question 1 23:56 Question 2 28:50 Question 3 32:59 Learning Objective 4 How to Analyze a transaction 36:14 Transactions Analysis (Double Entry) 37:22 Examples 39:32 Questions and Explanations Question 1 57:014 Question 2 59:52 Question 3 1:03:47 Learning Objective 5 Financial Statements 1:08:58 Income Statement 1:10:10 The accounting equation is: Assets = Liabilities + Equity. Equity is the owner's residual claim against the assets of the company. It includes contributed capital, retained earnings, and accumulated other comprehensive income. It is known as Stockholder's Equity in a corporation. Stockholder's equity consists of three major components: contributed or paid in capital, accumulated other comprehensive income, and retained earnings. The owner's claim on the resources increase and decrease as the company engages in operating activities. Contributed or paid in capital includes the common stock sold by the entity at face or par value and amounts received above par value called additional paid-in capital or paid-in capital in excess of par (denoted APIC). Retained earnings represent the historical record of earnings (losses) that have not been paid out or distributed as dividends to shareholders. Retained earnings consist of three items: revenues, expenses, and dividends. As the company earns revenue, assets increase and the shareholder claims against the assets of the company will increase. Conversely, as the company incurs expenses, shareholders claims against the assets of the company will decrease. The other events that can change the company's claim against the assets of the company is the amount of resources that shareholders invest in the company (via common stock) and the amount of resources that the owners take out of the company Revenues are economic resources that have been earned by delivering products or services to external customers. Revenues are the gross increase in stockholders' equity resulting from business activities entered into for the purpose of earning income. Revenues are asset inflows, or reduction of liabilities, resulting from the normal operations of the business. Gains, on the other hand, while they are asset inflows, or reduction of liabilities, they are from peripheral or nonoperating activities. Expenses are the costs associated with selling goods or services to external customers. Expenses are the cost of assets consumed or services used in the process of earning revenue. Expenses are asset outflows, or increases of liabilities, resulting from the normal operations of the business. Losses are asset outflows, or increases of liabilities, resulting from peripheral or nonoperating activities. Dividends are distributions of cash or other assets to stockholders; dividends reduce retained earnings. Dividends are NOT expenses in the determination of net income but are distributions of net income. The amount of the annual withdrawals (dividends) is usually limited by the business to prevent an owner from taking out more resources in a given period than the company can sustain. A transaction is a special kind of historical event. A transaction must involve the exchange of economic resources, and we must be able to measure the economic impact in monetary units. Buying a copying machine for the office would be considered a transaction, whilst simply meeting with a potential customer would not qualify as a transaction. Each transaction must have a dual effect on the accounting equation so that the equality of the equation is preserved. This is commonly known as double entry bookkeeping or the double entry system. For example, if an individual asset is increased, there must be a corresponding decrease in another asset, an increase in a specific liability, or an increase in stockholder's equity. There are four financial statements. They are the Income Statement, Statement of Retained Earnings, Balance Sheet, and Statement of Cash Flows. They are used by all companies as the primary means of communicating to external stakeholders. The income statement includes temporary accounts reflecting completed accounting cycles. The model of the income statement is simply revenues (gains, asset inflows, reduction in liabilities / obligations) minus expenses (losses, asset outflows, or an increase in liabilities / obligations) equals net income (listed on the bottom of the statement).
Views: 121195 Rutgers Accounting Web
An Attorney's Guide to Understanding Financial Statements Part I
 
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At times, attorneys fail to recognize the value of understanding basic accounting principles. However, familiarity with financial statements can often have a great impact on a lawyer's ability to successfully service his or her clientele. Mark S. Gottlieb, an expert in forensic accounting and business valuation, shares his extensive knowledge of balance sheets, income statements, and accounting principles through this informative lecture tailored to attorneys.
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Creating Congruence Statements: Lesson (Geometry Concepts)
 
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Discover more at www.ck12.org: http://www.ck12.org/geometry/Congruence-Statements/. Here you'll learn how to write a congruence statement and use congruence statements in order to identify corresponding parts. This video gives more detail about the mathematical principles presented in Creating Congruence Statements. This is part of CK-12’s Geometry: Triangles and Congruence. See more at: 1. Triangle Sum Theorem: http://www.ck12.org/geometry/Triangle-Sum-Theorem/ 2. Exterior Angles Theorems: http://www.ck12.org/geometry/Exterior-Angles-Theorems/ 3. Congruent Triangles: http://www.ck12.org/geometry/Congruent-Triangles/ 4. Congruence Statements: http://www.ck12.org/geometry/Congruence-Statements/ 5. Third Angle Theorem: http://www.ck12.org/geometry/Third-Angle-Theorem/ 6. SSS Triangle Congruence: http://www.ck12.org/geometry/SSS-Triangle-Congruence/ 7. SAS Triangle Congruence: http://www.ck12.org/geometry/SAS-Triangle-Congruence/ 8. ASA and AAS Triangle Congruence: http://www.ck12.org/geometry/ASA-and-AAS-Triangle-Congruence/ 9. HL Triangle Congruence: http://www.ck12.org/geometry/HL-Triangle-Congruence/ 10. Isosceles Triangles: http://www.ck12.org/geometry/Isosceles-Triangles/ 11. Equilateral Triangles: http://www.ck12.org/geometry/Equilateral-Triangles/ Watch the whole series of CK-12's Geometry videos: https://www.youtube.com/playlist?list=PLhWx3LZhlpsfZglz0JcMu7AMqcROsISuG
Views: 5853 CK-12 Foundation
Financial Statement Audit
 
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Roger Philipp, CPA, CGMA, describes Financial Statement Audits. This clip is a sample of the CPA Exam review lecture from the Roger CPA Review AUD course. Roger discusses concepts such as professional skepticism, reasonable assurance, materiality, and how to determine the scope of a financial audit. Topics such as these are heavily tested on the CPA Exam. Connect with us: Website: https://www.rogercpareview.com Blog: https://www.rogercpareview.com/blog Facebook: https://www.facebook.com/RogerCPAReview Twitter: https://twitter.com/rogercpareview LinkedIn: https://www.linkedin.com/company/roger-cpa-review Are you accounting faculty looking for FREE CPA Exam resources in the classroom? Visit our Professor Resource Center: https://www.rogercpareview.com/professor-resource-center/ Video Transcript Sneak Peek: Now, the CPA exam focuses mainly on this one right here, called a financial statement audit. What is a financial statement audit? That's where you go out to the company and you pick up management’s financial statements. Now, these are management’s statements. In other words, management is responsible for the presentation. Management is responsible for the content. Our job as an auditor, should we decide to accept it, is to obtain sufficient, appropriate audit evidence, enough good audit evidence, so we can give an opinion on management’s representations. So, that is our goal as an auditor. We’re called an external, independent, objective. We have to be independent, objective, unbiased, neutral...you can't own stock in the company or you can't do that audit because you're not independent. So, a financial statement audit is basically an examination or an audit for the purpose of giving an objective opinion as to the fairness of financial statement presentations. So, let's break that down. What is a financial statement audit? It's an examination or an audit. So it's an audit. It is an audit for the purpose of giving an objective opinion. You’re giving an objective, unbiased, neutral, clear mental attitude opinion because when you go out and pick up...Whose statements are these? Management's. When you pick up management’s statements, you are giving an opinion on all this brown stuff, right? How appropriate. So, our opinion covers only this brown stuff. The fun stuff...this is called other information. This is the stuff that management puts in there. We have a responsibility to look it over, read it, make sure it's reasonable, but our opinion really covers this because our whole purpose of this is to give this audit opinion which says, ”In our opinion the statements referred to above presents fairly in all material respects to the financial position of X Co. as of 12/31/x1. The results of its operations are in conformity with US GAAP.” So, we're giving an opinion on GAAP. Are these statements presented fairly in conformity with United States generally accepted accounting principles? So, in order to do an audit, it's an examination or an audit for the purpose of giving what we call an objective, unbiased, neutral opinion. We're giving an opinion because these statements are not ours.
Views: 86442 Roger CPA Review
Converting US GAAP to IFRS Financial Statements
 
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Converting US GAAP to IFRS Financial Statements
Views: 5376 Hustona12
CPA Exam Questions FAR | Elements of Financial Statements | Intermediate Accounting
 
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Accounting equation, Debit, credit, assets, liabilities, equity, stockholders’ equity, revenues, expenses, expenses, cost of goods sold, gains, losses, GAAP, SEC, financial accounting, managerial accounting, CPA exam, income statement, balance sheet, statement of retained earnings, accounting, comprehensive income, US GAAP
500.30 Merchandising Financial Statements-Accounting instructions
 
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Accounting transaction involving inventory are clearly important to the accounting of a merchandising company but also help to understand accrual principles in general, inventory being a good example of an asset that is capitalized and then expensed when used in the form of cost of goods sold. Why Learn Accounting - Financial Accounting / Managerial Accounting https://youtu.be/uaWDB1YdA1k?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Double Entry Accounting System Explained - Accounting Equation https://youtu.be/66e9QbrkE4g?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Cash vs Accrual - Cash Method / Accrual method differenc https://youtu.be/i2O0cexCrqc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Revenue Recognition Principle https://youtu.be/M_pauBGz5Jc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI Double Entry Accounting System Explained - Balance Sheet https://youtu.be/kOItl8E3fNA?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Income Statement Introduction https://youtu.be/1k11H8icQxc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Accounting Objectives - Relevance Reliability Comparability https://youtu.be/mO8tPzFmN8o?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Rules - Accounting Equation https://youtu.be/0vy6W_WTO2I?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Throught Process / Steps - Accounting Equation https://youtu.be/SlTo3EXDuqU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Owner Deposits Cash Transaction Accounting Equation https://youtu.be/lPZoImc88eU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Work Completed for Cash Transaction Accounting Equation https://youtu.be/ll5xIHVdrVs?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 100.110 Pay Employee with Cash Transaction Accounting Equati https://youtu.be/bSa3NuVpkwc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits Normal Balance - Double Entry Accounting Sy https://youtu.be/alSWKuWPlxU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits - One Rule to Rule Them All https://youtu.be/RL3BFjL1eyE?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
Conditionals: If Statements
 
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