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Revenue Recognition: Warranties | Upfront Fees | Intermediate Accounting | CPA Exam FAR...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.25 hours
Companies often provide two types of warranties: a. Warranties that the product meets agreedupon specifications in the contract at the time the product is sold....
  
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Bill and Hold | Principal-Agent | Consignments | Intermediate Accounting | CPA Exam FAR...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.36 hours
A billandhold arrangement is a contract under which an entity bills a customer for a product but the entity retains physical possession of ...
  
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Sales Returns and Allowances | Intermediate Accounting | CPA Exam FAR | Chp 18 p 6

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.34 hours
Sales Returns and Allowances 16. (L.O. 3) A company grants customers the right of return for sales items for various reasons (e.g., dissatisfaction with the...
  
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Statement of Cash Flow--Direct Method | Intermediate Accounting | CPA Exam FAR | Chp 23...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.35 hours
Direct Method Minimum disclosure requirements for companies using the direct method include the following: Receipts a. Cash collected from customers. b.
  
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Statement of Cash Flow--Special Issues | Intermediate Accounting | CPA Exam FAR | Chp 2...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.32 hours
Special Problems in Statement Preparation 19. (L.O. 4) Some items that relate to various aspects of the statement of cash flows require special attention when ...
  
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Introduction to Financial Accounting | CPA Exam FAR | Chp 1 p 1

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.6 hours
Debit, credit, assets, liabilities, equity, stockholders' equity, revenues, expenses, cost of goods sold, gains, losses, GAAP, SEC, financial accounting, managerial ...
  
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Accrual & Deferral Adjustments | Financial Accounting | CPA Exam FAR | Chp 4 p 1

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.72 hours
Deferred expenses, deferred, revenues, depreciation, accrued expenses, accrued revenues, Journalizing, posting to the ledger, normal balances, Accounting ...
  
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Fraud Triangle & Internal Control | Financial Accounting | CPA Exam FAR | Chp 5 p 1

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.52 hours
Internal control, sarbanese-oxley, public company, internal control components, control procedures, risk assessments, information system, monitoring of controls, ...
  
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Internal Control for Cash & Bank Reconciliation | Financial Accounting | CPA Exam FAR |...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.87 hours
Internal control, sarbanese-oxley, public company, internal control components, control procedures, risk assessments, information system, monitoring of controls, ...
  
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Inventory | Financial Accounting | CPA Exam FAR | Chp 6 p 1

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.7 hours
FIFO, LIFO, Weighted average, specific identification, First in first out, Last in first out, Merchandising operation, purchase of inventory, FOB shipping, FOB ...
  
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