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1423 free courses & lectures available for Financial Accounting

Simple Rate of Return for Capital Budgeting | Managerial Accounting | CMA Exam | Ch 13 P 5

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.1 hours
simple rate of return, net present value, NPV, internal rate of return, IRR, payback period, cost of capital, capital budgeting, Present value of single amount, ...
  
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Cash Flow Preference Decisions for Capital Budgeting | Managerial Accounting | CMA Exam...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.19 hours
Residual income, common fixed cost, Return on investment, ROI, segment margin, traceable fixed cost Present value of single amount, present value of annuity, ...
  
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Property, Plant and Equipment | Intermediate Accounting | CPA Exam FAR | Chp 10 p 1

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.35 hours
Property, plant, and equipment possess certain characteristics that distinguish them from other assets owned by a business enterprise. These characteristics ...
  
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Interest Capitalization | Self-Constructed Assets | Intermediate Accounting| CPA Exam F...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.56 hours
When machinery and equipment to be used by an entity are constructed rather than purchased, a problem exists concerning the allocation of overhead costs.
  
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Valuation of Property, Plant, and Equipment | Intermediate Accounting | CPA Exam FAR | ...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.38 hours
A number of accounting problems are involved in the acquisition and valuation of fixed assets. In general, an asset should be recorded at the fair market value of ...
  
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Exchanges of Non-Monetary Assets | Intermediate Accounting | CPA Exam FAR | Chp 10 p 4

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.78 hours
Nonmonetary assets such as inventory or property, plant, and equipment are items whose price may change over time. Controversy exists in regard to...
  
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Costs Subsequent to Acquisition | Intermediate Accounting | CPA Exam FAR | Chp 10 p 5

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.23 hours
Costs related to plant assets that are incurred after the asset is placed in use are either added to the asset account (capitalized) or charged against operations...
  
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Disposition of Property, Plant and Equipment | Intermediate Accounting | CPA Exam FAR |...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.21 hours
When a plant asset is disposed of, the accounting records should be relieved of the cost and accumulated depreciation associated with the asset. Depreciation...
  
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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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