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Long-Term Assets (Operational Assets)

Acquisitions, Dispositions, Trade-ins and Non-Monetary Exchanges

Long Term Asset Impairments - Lecture (15:08)

Acquisition of Land, Building and Improvements (6:57)

Acquisition Costs (6:00)

Disposition, Replacement of Fixed Assets (4:56)

Asset Costs (3:15)

Asset Trade-In (5:01)

Non-Monetary Exchanges (3:17)

Transactions, Depreciation and Other

Long-Lived Asset Transactions  Part 1 (8:53)

Long-Lived Asset Transactions  Part 2 (14.42)

Asset Cost Allocation and Straight-Line Depreciation (5:21)

Depreciation Lecture (10:39)

Depreciation Methods (29:37)

Depreciation Methods (9:49)

Straight-Line Depreciation Exercise Solved (image only)

Plant Asset Costs and Depreciation (10:39)

Depreciation - Double Declining Balance Method (6:57)

Depreciation Methods - Partial years (8:01)

Purchase And Self-Constructed Cost of Assets (0:37)

Capitalized Interest (1:32)

Goodwill Impairment (2:46)

Refinancing Short-Term Debt (4:49)


Notes Payable Transactions (4:24)

Warranties (4:00)

Warranty Liability and Expense (9:47)
Analyzing the Reclassification of Debt (3:29)

Various Contingencies (4:37)


Carrying Value versus Market Value of Bonds (7:47)

Calculating Bond Proceeds (image)

Determining Bond Proceeds, Recording the Issuance and Amortization Schedule  (7:24)

Journal Entries Related to Bonds (5:01)

Schedule of Bond Amortization (4:21)

Bonds - Premiums, Discounts and Interest (image)

Bond Discount Amortization - Straight Line (9:26)

Basic Bond Valuation (6:26)

Valuing a Bond Issued at a Discount (4:18)

Bond Discounts and Premium (7:17)

Bond Amortization Schedule, Effective Interest (5”08)

Bonds - Fair Value (5:54)

Bond Interest Amortization (4;23)

Extinguishment of Debt - Journal Entry (image only)

Determining Bond Proceeds Including Accrued Interest (2:57)


Direct Financing Lease, Financial Statement Effects (5:41)

Operating Lease, Advanced Payments and Leasehold Improvements (2:38)

Capital Lease - Lessee (9:45)

Sales-Type Lease Example (Calculating Interest Expense) (3:17)

Stockholders’ Equity

 Stockholders' Equity Lectures (37:02)

Retained Earnings and Stockholders' Equity (15:04)

Stockholders' Equity Transactions including Treasury Stock (11:38)

How To Compute Dividends (Image)

How To Compute and Allocate Dividends (Image)

Book Value Per Share, Allocation of Dividends (11:18)

Analysis of Changes in Retained Earnings Account (6:48)

Stock Dividends (image)

Treasury Stock, Cash Dividends and Retained Earnings Part 1 (13:10)

Treasury Stock, Cash Dividends and Retained Earnings Part 2 (2:54)

Issuance of Common Stock (na)

Stock Transactions, JE Corrections (6:40)

Treasury Stock Transactions - Weighted Avg. & FIFO (E18-9 Spiceland 5e) (4:32)

Stock Dividends and Splits (image)

Stock Splits and Stock Dividends (4:04)

Calculating Dividends Per Share (image)

Stock and Cash Dividends (image)

Calculating Dividends Paid to Preferred Shareholders (image)