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ACC 250
CBU
Course Overview
Lessons & Practice
I. Welcome
1. Introduction to Financial Accounting
11min
1.1. What is Financial Accounting?
0/1
1.1.1. What is Financial Accounting?
29 sec
1.2. Users of Accounting
0/1
1.2.1. Users of Financial Accounting
2 min
1.3. Forms of Business Organization
0/4
1.3.1. Sole-Proprietorship
1 min
1.3.2. Partnerships
2 min
1.3.3. Corporations
2 min
1.3.4. Practice
1 min
1.4. International Financial Reporting Standards (IFRS)
0/1
1.4.1. International Financial Reporting Standards (IFRS)
47 sec
1.5. Generally Accepted Accounting Principles (GAAP)
0/1
1.5.1. Generally Accepted Accounting Principles (GAAP)
36 sec
2. Financial Statements
1.7hr
2.1. Income Statement
0/1
2.1.1. The Purpose of an Income Statement
4 min
2.2. Revenues
0/4
2.2.1. Revenues
3 min
2.2.2. Example
1 min
2.2.3. Practice
31 sec
2.2.4. Practice
1 min
2.3. Expenses
0/3
2.3.1. Expenses
1 min
2.3.2. Practice
2.3.3. Practice
1 min
2.4. Net Earnings
0/4
2.4.1. Net Income and Earnings per Share
2 min
2.4.2. Example
2 min
2.4.3. Practice
3 min
2.4.4. Practice
5 min
2.5. Preparing the Income Statement
0/3
2.5.1. Preparing the Income Statement
2.5.2. Example
7 min
2.5.3. Practice
6 min
2.6. Balance Sheet
0/1
2.6.1. The Purpose of a Balance Sheet
33 sec
2.7. Assets
0/5
2.7.1. Assets
58 sec
2.7.2. Types of Assets
5 min
2.7.3. Asset Classification
2 min
2.7.4. Example
1 min
2.7.5. Practice
2 min
2.8. Liabilities
0/5
2.8.1. Liabilities
25 sec
2.8.2. Liability Classification
58 sec
2.8.3. Types of Liabilities
3 min
2.8.4. Example
2 min
2.8.5. Practice
54 sec
2.9. Shareholders' Equity
0/2
2.9.1. Shareholders' Equity (Owners' Equity)
2 min
2.9.2. Practice
2 min
2.10. Preparing the Balance Sheet
0/3
2.10.1. Preparing the Balance Sheet
3 min
2.10.2. Example
13 min
2.10.3. Practice
5 min
2.11. Statement of Changes in Equity
0/3
2.11.1. The Purpose of a Statement of Changes in Equity
2 min
2.11.2. Example
6 min
2.11.3. Practice
6 min
2.12. Statement of Cash Flows
0/1
2.12.1. The Purpose of a Statement of Cash Flows
56 sec
2.13. Cash Flow Classification
0/4
2.13.1. Cash Flow Classification
2 min
2.13.2. Example
1 min
2.13.3. Practice
2 min
2.13.4. Practice
1 min
3. Transaction Analysis
1.9hr
3.1. Accounting Characteristic, Assumptions and Principles
0/4
3.1.1. Qualitative Characteristics of Accounting Information
2 min
3.1.2. Accounting Assumptions
2 min
3.1.3. Accounting Principles
52 sec
3.1.4. Practice
2 min
3.2. The Accounting Cycle
0/1
3.2.1. The Accounting Cycle
38 sec
3.3. Accounts
0/3
3.3.1. Accounts
33 sec
3.3.2. Naming Accounts
4 min
3.3.3. Practice
5 min
3.4. Business Transactions
0/2
3.4.1. Business Transactions
1 min
3.4.2. Practice
2 min
3.5. The Accounting Equation
0/3
3.5.1. The Accounting Equation
2 min
3.5.2. The Expanded Accounting Equation
2 min
3.5.3. Practice
4 min
3.6. Debits and Credits
0/4
3.6.1. Debits and Credits
3 min
3.6.2. Example
5 min
3.6.3. Practice
5 min
3.6.4. Practice
3 min
3.7. Journal Entries
0/3
3.7.1. Journal Entries
1 min
3.7.2. Example
5 min
3.7.3. Practice
3 min
3.8. Journalizing Equity Related Transactions
0/6
3.8.1. Issuing Shares
3 min
3.8.2. Declaring and Paying Dividends
2 min
3.8.3. Example
2 min
3.8.4. Example
2 min
3.8.5. Practice
1 min
3.8.6. Practice
2 min
3.9. Journalizing Revenues
0/4
3.9.1. Journalizing Revenues
4 min
3.9.2. Example
5 min
3.9.3. Practice
3 min
3.9.4. Practice (Challenging)
3 min
3.10. Journalizing Expenses
0/3
3.10.1. Journalizing Expenses
2 min
3.10.2. Example
4 min
3.10.3. Practice
3 min
3.11. T-Accounts
0/4
3.11.1. T-Accounts
3 min
3.11.2. Example
4 min
3.11.3. Practice
4 min
3.11.4. Practice (Challenging)
5 min
3.12. Unadjusted Trial Balance
0/4
3.12.1. Trial Balance
54 sec
3.12.2. Unadjusted Trial Balance
1 min
3.12.3. Example
10 min
3.12.4. Practice (Video coming soon!)
4. The Year Ended Process
1.7hr
4.1. Accrual Accounting
0/2
4.1.1. Accrual Basis vs Cash Basis Accounting
60 sec
4.1.2. The Fiscal Year
44 sec
4.2. Adjusting Journal Entries
0/3
4.2.1. How to Write an Adjusting Journal Entry
3 min
4.2.2. Example
4 min
4.2.3. Practice
2 min
4.3. Accrued Expenses
0/4
4.3.1. Accrued Expenses
3 min
4.3.2. Example
5 min
4.3.3. Practice
2 min
4.3.4. Practice (Challenging)
7 min
4.4. Deferred Expenses
0/4
4.4.1. Deferred Expenses
2 min
4.4.2. Example
7 min
4.4.3. Practice
3 min
4.4.4. Practice (Challenging)
6 min
4.5. Accrued Revenues
0/3
4.5.1. Accrued Revenues
55 sec
4.5.2. Example
2 min
4.5.3. Practice
4 min
4.6. Deferred Revenues
0/3
4.6.1. Deferred Revenues
52 sec
4.6.2. Example
4 min
4.6.3. Practice
1 min
4.7. Adjusted Trial Balance
0/1
4.7.1. The Adjusted Trial Balance
2 min
4.8. Preparing the Financial Statements
0/1
4.8.1. Preparing the Financial Statements
2 min
4.9. Closing Entries
0/5
4.9.1. Temporary and Permanent Accounts
2 min
4.9.2. Closing Entries
4 min
4.9.3. Post-Closing Trial Balance
1 min
4.9.4. Example
7 min
4.9.5. Practice
6 min
4.10. Current Ratio
0/3
4.10.1. Current Ratio
2 min
4.10.2. Example
55 sec
4.10.3. Practice
2 min
4.11. Asset Turnover Ratio
0/3
4.11.1. Asset Turnover Ratio
1 min
4.11.2. Example
2 min
4.11.3. Practice
2 min
4.12. Return on Assets
0/3
4.12.1. Return on Assets
2 min
4.12.2. Example
2 min
4.12.3. Practice
2 min
4.13. Return on Equity
0/3
4.13.1. Return on Equity
1 min
4.13.2. Example
1 min
4.13.3. Practice
1 min
4.14. Profit Margin
0/4
4.14.1. Gross Profit Margin
1 min
4.14.2. Profit Margin
1 min
4.14.3. Example
2 min
4.14.4. Practice
1 min
5. Merchandising
2hr
5.1. Merchandising
0/1
5.1.1. Merchandising Operations
2 min
5.2. Perpetual Inventory System
0/1
5.2.1. Perpetual Inventory System
1 min
5.3. Recording Purchases - Perpetual Inventory
0/3
5.3.1. Recording Purchases (Perpetual)
4 min
5.3.2. Example
2 min
5.3.3. Practice
4 min
5.4. Purchase Discounts - Perpetual Inventory
0/3
5.4.1. Purchase Discounts (Perpetual)
3 min
5.4.2. Example
3 min
5.4.3. Practice
5 min
5.5. Purchase Returns and Allowances - Perpetual Inventory
0/3
5.5.1. Purchase Returns and Allowances (Perpetual)
2 min
5.5.2. Example
5 min
5.5.3. Practice
3 min
5.6. Recording Sales - Perpetual Inventory
0/3
5.6.1. Recording Sales (Perpetual)
5 min
5.6.2. Example
1 min
5.6.3. Practice
5 min
5.7. Sales Discounts
0/3
5.7.1. Sales Discounts (Video coming soon!)
2 min
5.7.2. Example
3 min
5.7.3. Practice
8 min
5.8. Sales Returns and Allowances
0/3
5.8.1. Sales Returns and Allowances
4 min
5.8.2. Example
4 min
5.8.3. Practice
4 min
5.9. Periodic Inventory System
0/1
5.9.1. Periodic Inventory System
47 sec
5.10. Recording Purchases - Periodic Inventory
0/3
5.10.1. Recording Purchases (Periodic)
4 min
5.10.2. Example
2 min
5.10.3. Practice
4 min
5.11. Purchase Discounts - Periodic Inventory
0/3
5.11.1. Purchase Discounts (Periodic)
3 min
5.11.2. Example
2 min
5.11.3. Practice
4 min
5.12. Purchase Returns and Allowances - Periodic Inventory
0/3
5.12.1. Purchase Returns and Allowances (Periodic)
2 min
5.12.2. Example
5 min
5.12.3. Practice
3 min
5.13. Recording Sales - Periodic Inventory
0/3
5.13.1. Recording Sales (Periodic)
2 min
5.13.2. Example
3 min
5.13.3. Practice
4 min
5.14. Recording Cost of Goods Sold - Periodic Inventory
0/3
5.14.1. Recording Cost of Goods Sold (Periodic)
2 min
5.14.2. Example
3 min
5.14.3. Practice
4 min
6. Inventory
1.4hr
6.1. Inventory Costing Methods
0/1
6.1.1. Inventory
2 min
6.2. Specific Identification
0/3
6.2.1. Specific Identification
1 min
6.2.2. Example
3 min
6.2.3. Practice
5 min
6.3. First-in, First-out (FIFO)
0/3
6.3.1. First-in, First-out (FIFO)
45 sec
6.3.2. Example
8 min
6.3.3. Practice
4 min
6.4. Last-in, First-out (LIFO)
0/3
6.4.1. Last-in, First-out (LIFO)
43 sec
6.4.2. Example
6 min
6.4.3. Practice
4 min
6.5. Average Cost Method (Perpetual Inventory)
0/3
6.5.1. Average Cost Method (Perpetual Inventory)
3 min
6.5.2. Example
9 min
6.5.3. Practice
6 min
6.6. Average Cost Method (Periodic)
0/3
6.6.1. Average Cost Method (Periodic Inventory)
1 min
6.6.2. Example
5 min
6.6.3. Practice
4 min
6.7. Effects of Costing Methods of Financial Position
0/2
6.7.1. Effects of Costing Methods on Financial Position
2 min
6.7.2. Practice
3 min
6.8. Inventory Errors
0/2
6.8.1. Inventory Costing Methods
3 min
6.8.2. Practice
56 sec
6.9. Lower of Cost and Net Realizable Value (LCNRV)
0/3
6.9.1. Lower of Cost and Net Realizable Value
3 min
6.9.2. Example
4 min
6.9.3. Practice
2 min
6.10. Inventory Turnover Ratio and Average Days to Sell
0/3
6.10.1. Inventory Turnover Ratio and Average Days to Sell
2 min
6.10.2. Example
2 min
6.10.3. Practice
3 min
7. Internal Control and Cash
42min
7.1. Internal Control
0/2
7.1.1. Internal Control
2 min
7.1.2. Control Activities
7.2. Petty Cash
0/4
7.2.1. Petty Cash
1 min
7.2.2. Using and Replenishing the Petty Cash
2 min
7.2.3. Example
2 min
7.2.4. Practice
2 min
7.3. Bank Reconciliation
0/3
7.3.1. Bank Reconciliation
9 min
7.3.2. Example
13 min
7.3.3. Practice
11 min
8. Receivables
1.2hr
8.1. Accounts Receivable
0/1
8.1.1. Accounts Receivable
1 min
8.2. Allowance for Doubtful Accounts
0/1
8.2.1. Allowance for Doubtful Accounts
4 min
8.3. Writing-off Accounts
0/3
8.3.1. Writing-off Accounts
1 min
8.3.2. Example
39 sec
8.3.3. Practice
27 sec
8.4. Recovering Written-off Accounts
0/3
8.4.1. Recovering Written-off Accounts
56 sec
8.4.2. Example
51 sec
8.4.3. Practice
38 sec
8.5. Percentage of Receivables Method
0/5
8.5.1. Percentage of Receivables Method
1 min
8.5.2. Example
4 min
8.5.3. Example
4 min
8.5.4. Practice
3 min
8.5.5. Practice
16 min
8.6. Percentage of Sales Method
0/3
8.6.1. Percentage of Sales Method
1 min
8.6.2. Example
3 min
8.6.3. Practice
3 min
8.7. Receivables Turnover Ratio and Average Collection Period
0/3
8.7.1. Receivables Turnover Ratio and Average Collection Period
3 min
8.7.2. Example
3 min
8.7.3. Practice
4 min
8.8. Notes Receivable
0/3
8.8.1. Notes Receivable
1 min
8.8.2. Example
1 min
8.8.3. Practice
1 min
8.9. Collecting Notes Receivable
0/3
8.9.1. Collecting a Note Receivable
3 min
8.9.2. Example
2 min
8.9.3. Practice
3 min
8.10. Dishonored Notes Receivable
0/3
8.10.1. Uncollected Notes Receivable
52 sec
8.10.2. Example
2 min
8.10.3. Practice
2 min
9. Long-Term Assets
2.2hr
9.1. Property, Plant & Equipment
0/1
9.1.1. Property, Plant & Equipment
1 min
9.2. Intangible Assets
0/1
9.2.1. Intangible Assets
1 min
9.3. Acquisition Cost
0/4
9.3.1. Acquisition Cost
1 min
9.3.2. Example
2 min
9.3.3. Practice
1 min
9.3.4. Self-Constructed Assets (*Coming soon)
9.4. Basket Purchases
0/3
9.4.1. Basket Purchases
3 min
9.4.2. Example
4 min
9.4.3. Practice
5 min
9.5. Assets purchased with Zero-interest Notes
0/4
9.5.1. Assets Purchased with Zero-interest Note
2 min
9.5.2. Example
2 min
9.5.3. Practice
1 min
9.5.4. Present Value of $1 Factor Table
9.6. Capital Expenditures vs Operating Expenses
0/4
9.6.1. Capital Expenditures vs Operating Expenses
2 min
9.6.2. Example
2 min
9.6.3. Practice
9.6.4. Practice
2 min
9.7. Depreciation and Amortization
0/2
9.7.1. Depreciation and Amortization
4 min
9.7.2. Amortization Table
44 sec
9.8. Straight-Line Method
0/5
9.8.1. Straight-Line Method
2 min
9.8.2. Example
5 min
9.8.3. Example
3 min
9.8.4. Practice
3 min
9.8.5. Practice
2 min
9.9. Double-Declining Balance Method
0/4
9.9.1. Double-Declining Balance Method
4 min
9.9.2. Example
2 min
9.9.3. Practice
2 min
9.9.4. Practice
6 min
9.10. Units of Production Method
0/4
9.10.1. Units of Production Method
3 min
9.10.2. Example
2 min
9.10.3. Practice
2 min
9.10.4. Practice
2 min
9.11. Changes in Estimates
0/5
9.11.1. Changes in Estimates
2 min
9.11.2. Example
3 min
9.11.3. Example
3 min
9.11.4. Practice
5 min
9.11.5. Practice (Challenging)
5 min
9.12. Disposal of Assets
0/3
9.12.1. Disposal of Assets
2 min
9.12.2. Example
4 min
9.12.3. Practice
6 min
9.13. Asset Impairment
0/3
9.13.1. Asset Impairment
2 min
9.13.2. Example
4 min
9.13.3. Practice
3 min
9.14. Goodwill
0/5
9.14.1. Goodwill
3 min
9.14.2. Example
6 min
9.14.3. Example
9.14.4. Practice
1 min
9.14.5. Practice
3 min
9.15. Fixed Asset Turnover Ratio
0/3
9.15.1. Fixed Asset Turnover Ratio
41 sec
9.15.2. Example
2 min
9.15.3. Practice
4 min
9.16. Natural Resources (*Coming soon)
10. Current Liabilities
2.3hr
10.1. Accounts Payable and Notes Payable
0/4
10.1.1. Accounts Payable
2 min
10.1.2. Notes Payable
3 min
10.1.3. Example
5 min
10.1.4. Practice
5 min
10.2. Current Portion of Long-term Debt
0/3
10.2.1. Current Portion of Long-term Debt
2 min
10.2.2. Example
4 min
10.2.3. Practice
3 min
10.3. Uncertain Liabilities
0/1
10.3.1. Uncertain Liabilities
2 min
10.4. Payroll Liabilities (Canada)
0/3
10.4.1. Payroll Liabilities
5 min
10.4.2. Example
4 min
10.4.3. Practice
7 min
10.5. Payroll Liabilities (US)
0/3
10.5.1. Payroll Liabilities
7 min
10.5.2. Example
17 min
10.5.3. Practice
14 min
10.6. Sales Tax Liabilities
0/4
10.6.1. Sales Tax Liabilities
3 min
10.6.2. Example
3 min
10.6.3. Example
3 min
10.6.4. Practice
3 min
10.7. Warranties
0/4
10.7.1. Warranties
4 min
10.7.2. Example
3 min
10.7.3. Practice
2 min
10.7.4. Practice
2 min
10.8. Deferred Income Tax
0/6
10.8.1. What is Deferred Income Tax?
6 min
10.8.2. Example
2 min
10.8.3. Practice
6 min
10.8.4. Example
7 min
10.8.5. Practice
4 min
10.8.6. Practice
7 min
11. Long-Term Liabilities
2.9hr
11.1. Non-Interest Bearing Notes
11.2. Fixed Principle Instalment Notes
11.3. Blended Instalment Notes
11.4. Fundamentals of Bonds
0/3
11.4.1. What is a Bond?
4 min
11.4.2. Coupon Payments
3 min
11.4.3. Practice
2 min
11.5. Issuing a Bond
0/7
11.5.1. Bond Pricing
7 min
11.5.2. Recording a Bond Issuance
2 min
11.5.3. Example
3 min
11.5.4. Example
4 min
11.5.5. Example
1 min
11.5.6. Practice
9 min
11.5.7. Present Value Factor Tables
11.6. Bond Amortization: Effective Interest Rate Method
0/6
11.6.1. Interest Expense
2 min
11.6.2. Bond Amortization Table
3 min
11.6.3. Example
6 min
11.6.4. Example
6 min
11.6.5. Practice
5 min
11.6.6. Practice
5 min
11.7. Recording a Coupon Payment
0/7
11.7.1. Recording a Coupon Payment
2 min
11.7.2. Example
2 min
11.7.3. Example
1 min
11.7.4. Example
2 min
11.7.5. Practice
3 min
11.7.6. Practice
3 min
11.7.7. Practice
1 min
11.8. Recording Bond Interest Accrual
0/5
11.8.1. Journal Entry: Interest Accrual
5 min
11.8.2. Example
5 min
11.8.3. Example
5 min
11.8.4. Practice
5 min
11.8.5. Practice
3 min
11.9. Retirement of Bonds at Maturity
0/3
11.9.1. Retirement of Bonds at Maturity
46 sec
11.9.2. Example
1 min
11.9.3. Practice
41 sec
11.10. Early Redemption of Bonds
0/5
11.10.1. Bond Early Redemption
6 min
11.10.2. Example
17 min
11.10.3. Example
4 min
11.10.4. Practice
5 min
11.10.5. Practice
17 min
11.11. Times-interest-earned Ratio
0/3
11.11.1. Times-interest-earned Ratio
1 min
11.11.2. Example
1 min
11.11.3. Practice
3 min
11.12. Debt-to-Asset Ratio
0/3
11.12.1. Debt-to-Asset Ratio
59 sec
11.12.2. Example
2 min
11.12.3. Practice
2 min
11.13. Bond Related Accounts on the Balance Sheet
0/3
11.13.1. Bonds on the Balance Sheet
1 min
11.13.2. Example
8 min
11.13.3. Practice
11.14. Bond Related Accounts on the Income Statement
0/3
11.14.1. Bonds on the Income Statement
1 min
11.14.2. Example
3 min
11.14.3. Practice
4 min
12. Shareholders' Equity
1.6hr
12.1. The Benefits of Share Ownership
0/1
12.1.1. Benefits of Share Ownership
1 min
12.2. Types of Shares
0/3
12.2.1. Common Shares
3 min
12.2.2. Preferred Shares
3 min
12.2.3. Practice
56 sec
12.3. Status of Shares
0/1
12.3.1. Status of Shares
3 min
12.4. Issuing No-Par Value Shares
0/3
12.4.1. Issuing No-Par Value Shares
1 min
12.4.2. Example
3 min
12.4.3. Practice
2 min
12.5. Issuing Par-Value Shares
0/3
12.5.1. Issuing Par Value Shares
2 min
12.5.2. Example
2 min
12.5.3. Practice
1 min
12.6. Repurchasing Shares
0/1
12.6.1. Why do Companies Repurchase Shares?
2 min
12.7. Retiring No-Par Value Shares
0/3
12.7.1. Retiring No-Par Value Shares
2 min
12.7.2. Example
4 min
12.7.3. Practice
4 min
12.8. Retiring Par-Value Shares
0/3
12.8.1. Retiring Par-value Shares
3 min
12.8.2. Example
1 min
12.8.3. Practice
4 min
12.9. Treasury Shares
0/3
12.9.1. Treasury Shares
2 min
12.9.2. Example
1 min
12.9.3. Practice
2 min
12.10. Dividends
0/3
12.10.1. Dividends
44 sec
12.10.2. Dividend Dates
4 min
12.10.3. Practice
12.11. Cash Dividends
0/4
12.11.1. Cash Dividends
1 min
12.11.2. Example
2 min
12.11.3. Example
3 min
12.11.4. Practice
5 min
12.12. Stock Dividends
0/5
12.12.1. Stock Dividends
2 min
12.12.2. Example
3 min
12.12.3. Example
2 min
12.12.4. Practice
2 min
12.12.5. Practice
2 min
12.13. Stock Splits
0/4
12.13.1. Stock Splits
2 min
12.13.2. Example
2 min
12.13.3. Practice
2 min
12.13.4. Practice
1 min
12.14. Dividend Yield
0/3
12.14.1. Dividend Yield
1 min
12.14.2. Example
48 sec
12.14.3. Practice
1 min
12.15. Dividend Payout Ratio
0/3
12.15.1. Dividend Payout Ratio
51 sec
12.15.2. Example
46 sec
12.15.3. Practice
1 min
12.16. Price-Earnings Ratio
0/3
12.16.1. Price-Earnings Ratio
2 min
12.16.2. Example
45 sec
12.16.3. Practice
1 min
12.17. Earnings per Share
0/3
12.17.1. Earnings per Share
1 min
12.17.2. Example
1 min
12.17.3. New Practice Question
2 min
13. Investments
1.6hr
13.1. Classification of Investments
0/1
13.1.1. Classification of Investments
2 min
13.2. Cost Method
0/5
13.2.1. The Cost Method
3 min
13.2.2. Example
4 min
13.2.3. Example
5 min
13.2.4. Practice
3 min
13.2.5. Practice
4 min
13.3. Fair Value Through Profit or Loss
0/5
13.3.1. Fair Value Through Profit or Loss
5 min
13.3.2. Example
10 min
13.3.3. Example
2 min
13.3.4. Practice
6 min
13.3.5. Practice
1 min
13.4. Equity Method
0/5
13.4.1. The Equity Method
1 min
13.4.2. Example
3 min
13.4.3. Example
5 min
13.4.4. Practice
17 min
13.4.5. Practice
1 min
13.5. Investing in Debt
0/5
13.5.1. Investing in Debt
5 min
13.5.2. Example
4 min
13.5.3. Example
7 min
13.5.4. Practice
4 min
13.5.5. Practice
5 min
14. The Cash Flow Statement
1.6hr
14.1. The Purpose of a Cash Flow Statement
0/1
14.1.1. The Cash Flow Statement
1 min
14.2. Operating Activities Section (Direct Method)
0/3
14.2.1. Operating Activities (Direct Method)
1 min
14.2.2. Example
6 min
14.2.3. Practice
2 min
14.3. Operating Activities Section (Indirect Method)
0/3
14.3.1. Operating Activities (Indirect Method)
3 min
14.3.2. Example
6 min
14.3.3. Practice
5 min
14.4. Investing Activities Section
0/3
14.4.1. Investing Activities
3 min
14.4.2. Example
10 min
14.4.3. Practice
11 min
14.5. Financing Activities Section
0/3
14.5.1. Financing Activities
2 min
14.5.2. Example
8 min
14.5.3. Practice
8 min
14.6. Preparing the Complete Cash Flow Statement
0/3
14.6.1. Complete Cash Flow Statement
2 min
14.6.2. Example
3 min
14.6.3. Practice
4 min
14.7. Quality of Earnings Ratio
0/3
14.7.1. Quality of Earnings Ratio
2 min
14.7.2. Example
1 min
14.7.3. Practice
1 min
14.8. Capital Expenditure Ratio
0/3
14.8.1. Capital Expenditure Ratio
1 min
14.8.2. Example
1 min
14.8.3. Practice
1 min
14.9. Free Cash Flow
0/3
14.9.1. Free Cash Flow
46 sec
14.9.2. Example
1 min
14.9.3. Practice
1 min
14.10. Cash Coverage Ratio
0/3
14.10.1. Cash Coverage Ratio
2 min
14.10.2. Example
1 min
14.10.3. Practice
2 min
14.11. Cash Current Debt Coverage Ratio
0/3
14.11.1. Cash Current Debt Coverage
2 min
14.11.2. Example
2 min
14.11.3. Practice
1 min
14.12. Cash Total Debt Coverage Ratio
0/3
14.12.1. Cash Total Debt Coverage Ratio
60 sec
14.12.2. Example (Copy)
1 min
14.12.3. Practice (Copy)
2 min
15. Financial Statement Analysis
1.6hr
15.1. Horizontal Analysis
0/3
15.1.1. Horizontal Analysis
30 sec
15.1.2. Example
1 min
15.1.3. Practice
42 sec
15.2. Vertical Analysis
0/5
15.2.1. Vertical Analysis
53 sec
15.2.2. Example
1 min
15.2.3. Example
46 sec
15.2.4. Practice
52 sec
15.2.5. Practice
48 sec
15.3. Ratio Analysis
0/2
15.3.1. Ratio Analysis
1 min
15.3.2. Practice
1 min
15.4. Profit Margin
0/4
15.4.1. Gross Profit Margin
1 min
15.4.2. Profit Margin
1 min
15.4.3. Example
2 min
15.4.4. Practice
1 min
15.5. Asset Turnover
0/3
15.5.1. Asset Turnover Ratio
1 min
15.5.2. Example
2 min
15.5.3. Practice
2 min
15.6. Return on Assets
0/3
15.6.1. Return on Assets
2 min
15.6.2. Example
3 min
15.6.3. Practice
2 min
15.7. Return on Equity
0/3
15.7.1. Return on Equity
1 min
15.7.2. Example
1 min
15.7.3. Practice
1 min
15.8. Payout Ratio
0/3
15.8.1. Payout Ratio
51 sec
15.8.2. Example
46 sec
15.8.3. Practice
43 sec
15.9. Price-Earnings Ratio
0/3
15.9.1. Price-Earnings Ratio
2 min
15.9.2. Example
45 sec
15.9.3. Practice
1 min
15.10. Dividend Yield
0/3
15.10.1. Dividend Yield
1 min
15.10.2. Example
48 sec
15.10.3. Practice
1 min
15.11. Current Ratio
0/3
15.11.1. Current Ratio
2 min
15.11.2. Example
2 min
15.11.3. Practice
2 min
15.12. Quick Ratio (Acid Test Ratio)
0/3
15.12.1. Quick Ratio (Acid Test Ratio)
49 sec
15.12.2. Example
2 min
15.12.3. Practice
2 min
15.13. Cash Ratio
0/3
15.13.1. Cash Ratio
56 sec
15.13.2. Example
1 min
15.13.3. Practice
49 sec
15.14. Receivables Turnover Ratio
0/3
15.14.1. Receivables Turnover Ratio and Average Collection Period
3 min
15.14.2. Example
2 min
15.14.3. Practice
1 min
15.15. Inventory Turnover Ratio
0/3
15.15.1. Inventory Turnover Ratio and Average Days to Sell
2 min
15.15.2. Example
2 min
15.15.3. Practice
1 min
15.16. Cash Current Debt Coverage Ratio
0/3
15.16.1. Cash Current Debt Coverage
2 min
15.16.2. Example
2 min
15.16.3. Practice
1 min
15.17. Times Interest Earned Ratio (Interest Coverage Ratio)
0/3
15.17.1. Times Interest Earned Ratio
1 min
15.17.2. Example
2 min
15.17.3. Practice
3 min
15.18. Debt-to-Asset Ratio
0/3
15.18.1. Debt-to-Asset Ratio
59 sec
15.18.2. Example
51 sec
15.18.3. Practice
2 min
15.19. Debt-to-Equity Ratio
0/3
15.19.1. Debt-to-Equity Ratio
39 sec
15.19.2. Example
33 sec
15.19.3. Practice
35 sec
15.20. Cash Total Debt Coverage Ratio
0/3
15.20.1. Cash Total Debt Coverage
60 sec
15.20.2. Example
1 min
15.20.3. Practice
2 min
15.21. Cash Coverage Ratio
0/3
15.21.1. Cash Coverage Ratio
2 min
15.21.2. Example
1 min
15.21.3. Practice
2 min
15.22. Earnings per Share
0/3
15.22.1. Earnings per Share
1 min
15.22.2. Example
1 min
15.22.3. Practice
2 min
15.23. Free Cash Flow
0/3
15.23.1. Free Cash Flow
46 sec
15.23.2. Example
1 min
15.23.3. Practice
1 min
16. TVM (*Coming soon)
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