Ref.acc.450.k.1017

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Introductory Materials


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Suggestions to See Presentations  


Instructor's Introduction (2:53)

Avoiding Plagiarism (9:54)

Suggestions on Studying from John Durham PhD (1980)

Making Things Memorable (Effective Studying Approach by David Myers) (5:14)

Fischer et. al. Advanced Accounting 10e Textbook Companion Website (Another Textbook Website that may be helpful)


Equity Method of Accounting for Investments

Determining the Investment Balance - Equity Method (P1-13) - Image only

Equity Method of Accounting (3:58)

Equity Method Transactions (P1-17 Hoyne 11e) - Image only

Equity Method Transactions - Subsequent Acquisition of Additional Stock (P1-18 Hoyne 11e) - Image Only

Equity Accounting - Journal Entries (P1-28 Hoyne 11e) (9:31)

Equity Method - Determining Goodwill at time of Acquisition - Hoyle 12e P1-15 - Image only

Determining Equity Investment Balance and Gain or Loss on Partial Sale - Image Only

Determining Equity Investment Balance and Gain or Loss on Partial Sales (Hoyle 12e) - Image Only

Determining total income accrual and gain on sales of shares (P1-21 Hoyle 12e) - Hints and Image

Determining Equity Method Income and Investment Account Balance (P1-25 Hoyle 12e) - Image Only

Determining Equity Method Income and Investment Account Balance (P1-25 Hoyle 12e) - Image Only No. 2

Determining Investment in Equity Account - End of First Year (5:41)

Determining Equity Income from Subsidiary - End of First Year (5:15)

Equity Method of Accounting (Powerpoint Walkthrough Hoyle 5e Chapter 1) (33:32)

Equity Method of Accounting Illustrative Problem (22:39)

Chapter 1 PowerPoint Presentation:  Intercorporate Acquisitions - Baker 9e

Intercorporate Investments - Baker 9e - Ch 2 Powerpoint Presentations


Consolidations of Financial Information

Acquisition journal entries (5:53)

Consolidations - proportionate consolidation method (5:01)

Determining goodwill at time of acquisition (P2-15 Hoyle 12e) (3:34)

Determining retained earnings at time of acquisition (P2-18 12e) - image only

Determining the opening consolidated balances at time of acquisition (P2-19 Hoyne 11e) - image only

Determining consolidated patented technology intangible asset (P2-15 Hoyne 11e) - image only

Creating a consolidated balance sheet when we acquire 100% of another company (11:33)

Accounting for acquisition method In a business consolidation (9:57)

Computing the change in additional paid-In capital (Hoyne 11e) - image only

Consolidated current assets with less than 100% ownership at time of acquisition (Hoyne 11e) (5:24)

Consolidation of financial information (Hoyle chapter 2 5e Powerpoint walkthrough) (32:31)

Reporting Entity and Less Than 100 Percent-Owned Entitites -Baker 9e - Ch 2 Powerpoint Presentations

Chapter 4 Powerpoint Presentations - Consolidation of Wholly-Owned Subsidiaries - Baker 9e


Consolidations Subsequent to the Date of Acquisition and Outside Ownership

Consolidations - land transferred, elimination entries (Baker E7-7 9e) (image only)

Consolidations - Intercompany Eliminations - Profit in Inventory (7:58)

Consolidations - Intercompany Eliminations - Profit in Assets (8:51)

Determining Goodwill - Percentage of Ownership Acquired Over Time (3:10)

Goodwill Impairment - Single Test Method (2017) (5:10)

Consolidations subsequent to the acquisition date (13:12)

Hoyne P4-12 Part 1 - Thorough Walkthrough - Farhat (40:20)

Hoyne P4-12 Part 2 - Farhat (13:00)

Hints to Help Determine Consolidation Entries Required for Two Years (P3-20 Hoyne 11e) - Image Only

Intangible Balance 3-Years After Acquisition (Hoyne 9-11 12e) - Image Only

Consolidation with Controlling Interest (P4-27 Hoyne 11e) - Image Only

Cost vs Equity Method For Business Consolidation (9:36)

Consolidations - Income Taxes with Controlling Interest (P7-20 Hoyne 12e) - Image Only

Consolidations - Calculating Investment in Subsidiary Balance (P7-14 Hoyne 12e) - Hints - Image Only

Hoyne P4-16 - Interim Acquisition of Subsidiary Stock - Farhat (38:58)

Consolidations Subsequent to Date of Acquisition (Hoyne 5e Powerpoint Walkthrough) (33:42)

Hoyne P5-1 - Allocating Differences between Implied and Book Value with Noncontrolling interest - Farhat (24:51)

Consolidated Financial Statements with Outside Ownership (Hoye 5e Powerpoint Walkthrough (21:40)

Chapter 5 PowerPoint Presentation - Consolidation of Less Than 100 Percent Owned Subs - Baker 9e

Chapter 6 PowerPoint Presentation: Intercompany Inventory Transactions  - Baker 9e


Consolidated Financial Statements - Intra-Equity Transactions

Eliminating Profit in Ending Inventory Lecture (20:11)

Consolidations - Intra-Equity Inventory Transactions (Hoyne P5-20 11e) (8:40)

Determining Cost of Goods Sold from Sales and a Markup Percentage on Costs (image only)

Consolidations - Intra-Equity Transfers of Equipment (Hoyne P5-20 11e) (image only)

Consolidations with Asset Transactions (Hoyle P5-26 11e) (9:36) - Part 1

Consolidations with Asset Transactions (Hoyle P5-26 11e) (2:59) - Part 2

Consolidations - Intra-Equity Transfers with Inventory and Patent Amortization (5:39)

Chapter 7 PowerPoint Presentation: Intercompany Transfers of Services and Noncurrent Assets - Baker 9e

Chapter 8 PowerPoint Presentation: Intercompany Indebtness - Baker 9e


Variable Interest Entities, Intra-entity Debt, Consolidated Cash Flows and Other Issues

Consolidations - New Shares Issues Hoyne 11e P6-40 Part a (image only)

Consolidations - New Shares Issues Hoyne 11e P6-40 Part b (image only)

Consolidation Entries - Subsidiary Owns Debt of Parent Company (P6-28 Hoyne 11e) (image only)

Consolidations - Subs Purchases Bonds Issued By Par (P6-26 Hoyne 11e) 2012 Entries (image only)

Consolidations - Subs Purchases Bonds Issued By Par (P6-26 Hoyne 11e) 2013 & 14 Entries (image only)

Consolidations - Determining Goodwill w/Preferred Stock and Non Controlling Interest (image only)

Consolidation Entry where Intra-entity debt is involved (P6-28 Hoyne 11e) - approach to use (image only)

Consolidations - Basic and Diluted Earnings Per Share (P6-35 Hoyne 11e) (image only)

Consolidations - Calculation of Income Tax Expense and Income Tax Payable (P7-21 Hoyne 11e) (image only)


Accounting for Segments

Accounting for Segments Lecture (7:40)

Chapter 13 PowerPoint Presentation: Segment and Interim Reporting - Baker 9e



Accounting for Legal Reorganizations and Liquidations

Liquidation - Determining Note Holders’ portion of Proceeds (P13-22 Hoyne 11e) (image only)

Liquidation - Determining Bondholders’ Proceeds (P13-25 Hoyne 11e) (2:53)

Liquidation - Determining Selling Price (P13-26 Hoyne 11e) (image only)

Liquidation - Determining Mortgage Holders’ Proceeds (image only)

Company Liquidation Calculate Money Paid To Creditors P13-23 11e Hoyle (image only)

Reorganizations - Preparing a Balance Sheet (P13-35 Hoyne 11e) (image only)

Journal Entries Required - Emerging from Chapter 11 Bankruptcy (P13-36 Hoyne 11e) (image only)

Liquidation of a Partnership (13:46)


Foreign Currency Transactions, Hedging , Translation

Foreign Currency Transactions (P11-22 Baker 9e) (9:21)

Foreign Currency Translation And Remeasurement P10-28 11e Hoyle (image only)

Foreign Currency Translation (P10-25 Hoyne 11e) (image only)

Foreign Currency Translation - Determining the Exch Rate (P10-29 11e Hoyne) (image only)

Hedging of Foreign Exchange Risk (Hoyle 5e Chapter 7 Powerpoint Walkthrough) (35:53)


Worldwide Accounting

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