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1431 free courses & lectures available for Basic Accounting

Identify Separate Performance Obligations (New FASB)| Intermediate Accounting| CPA Exam...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.17 hours
First there must be a determination whether a valid contract exists. A contract is an agreement between two or more parties that creates enforceable rights or ...
  
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Revenue Recognition: Identify Contract (New FASB)| Intermediate Accounting | CPA Exam F...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.31 hours
Revenue recognition practices are currently the most prevalent reason for accounting restatements. In response to fraudulent activities—and the increasing...
  
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Determine Transaction Price (New FASB) | Intermediate Accounting | CPA Exam FAR | Chp 1...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.34 hours
Third Step: Determine the Transaction Price 7. The transaction price is the amount of consideration that a company expects to receive from a customer in ...
  
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Allocate Price | Revenue Recognition (New FASB) | Intermediate Accounting | CPA Exam FA...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.32 hours
Fourth Step: Allocating the Transaction Price to Separate Performance Obligations 12. Companies often have to allocate the transaction price to more than one ...
  
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When to Recognize Revenue (New FASB) | Intermediate Accounting | CPA Exam FAR | Chp 18 p5

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.32 hours
eceived, expected value, most likely amount, relative fair value, sales returns and allowances, repurchase agreements, bill and hold, principal agent relationship ...
  
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Special Journals in Accounting | Financial Accounting | CPA Exam FAR | Chp 7 p 1

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.35 hours
Special journals, cash disbursements journal, cash receipts journal, sales journal, purchases journal, account receivable subsidiary ledger, accounts payable ...
  
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Overview & Purpose of Statement of Cash Flows | Intermediate Accounting | CPA Exam FAR ...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.45 hours
cash flow statement tutorial, cash flow statement explained, cash flow statement analysis, cash flow statement direct method, how to prepare cash flow statement ...
  
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Statement of Cash Flow--Indirect Method | Intermediate Accounting | CPA Exam FAR | Chp ...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.83 hours
Some cash flows relating to investing or financing activities are classified as operating activities. For example, receipts of investment income (interest and ...
  
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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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