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1232 free courses & lectures available for Cost Accounting

Impairment Losses | Intermediate Accounting | CPA Exam FAR | Chp 11 p 4

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.36 hours
The process to determine an impairment loss is (a) review events for possible impairment, (b) if events suggest impairment, determine if the sum of...
  
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Example E11-22: Depletion Expense | Intermediate Accounting | CPA Exam FAR

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.08 hours
Depletion refers to the process of allocating the cost of natural resources (wasting assets). The depletion base for natural resources includes acquisition...
  
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Example E11-16: Impairment of an Asset | Intermediate Accounting | CPA Exam FAR

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.13 hours
The process to determine an impairment loss is (a) review events for possible impairment, (b) if events suggest impairment, determine if the sum of...
  
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Example BE 11-4: Partial Year DDB Depreciation | Intermediate Accounting | CPA Exam FAR

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.06 hours
The depreciation method selected for a particular asset should be systematic and rational. Depreciation methods may be classified as: A. Activity method....
  
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Goodwill Calculation and Impairment of Goodwill | Intermediate Accounting | CPA Exam FA...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.44 hours
In a business combination, the cost (purchase price) is assigned where possible to the identifiable tangible and intangible net assets, and the remainder is...
  
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Intangible Assets | Intermediate Accounting | CPA Exam FAR | Chp 12 p 1

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.36 hours
The characteristics of an intangible asset are: (1) they lack physical existence, and (2) they are not a financial instrument. The most common types of intangible...
  
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Debt Ratio | Financial Accounting | CPA Exam FAR | Ch 2 P 6

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.17 hours
Debt ratio, , Journalizing, posting to the ledger, , Accounting equation, Debit, credit, assets, liabilities, equity, stockholders' equity, revenues, expenses, expenses ...
  
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Example: Goodwill Impairment | Intermediate Accounting | CPA Exam FAR | Chp 12 p 3

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.13 hours
In a business combination, the cost (purchase price) is assigned where possible to the identifiable tangible and intangible net assets, and the remainder is...
  
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My Youtube channel offers a growing number of free accounting lectures and accounting courses tha...

Deferred Expenses or Prepaid Expenses | Financial Accounting | CPA Exam FAR | Ch 3 P 3

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.43 hours
Adjusting entries, prepaid, Deferred expenses, deferred, revenues, depreciation expense, accrued expenses, accrued revenues, Journalizing, posting to the ...
  
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Current Liabilities | Intermediate Accounting | CPA Exam FAR | Chp 13 p 1

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.49 hours
liabilities as “probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other ...
  
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