Videos
NOTE: this is an experiment of mine and I would appreciate your input. Please beware that:

• These are best viewed in Windows Media 9 Player
• When the video starts to play click on the View pull down menu and select Full Screen
• If the image looks squished, try resetting your screen display to 1024x768 pixels.  To accomplish this go to your control panel, select Display, Select Settings, and change the settings to a larger display
• Please send me an email if you are able to access these videos and if you find them useful
   

ASSETS

• Software (t-accounts, no voice))
• Natural Resources (t-accounts - no voice)

BONDS

• Bonds Issued at a Discount (effective rate)
• Bonds Issued at a Discount (straight-line)
• Bonds Issued at a Premium (effective rate)
• Bonds Issued at a Premium (straight-line)

LEASES

• Introduction to Leases - Delta Airlines
• Criteria for Capital Lease
• Operating Leases
• Capital Leases
• Final Spreadsheet (an excel file, no voice)

MARKETABLE EQUITY SOLUTIONS
Note: Remember when in Windows Media hit Alt and Enter to put you into Full Screen.

• Introduction
• FMV Method (Insignificant Influence - t-accounts)
• FMV Method (Insignificant Influence - example) NOTE: I made a miscalculation of the dividends in the second year.  I calculated them as $19,000; they should be $29,000.
• Equity Method Method (Significant Influence - t-accounts)
• Equity Method Method (Significant Influence - example)
• Excel Spreadsheet (no voice) for examples for FMV and equity method

 Cash Flow

• The Brecker Problem is based on the Brecker Company in Exercise 23-13 of the Kieso text.  Please add the following assumption to the problem:
  • Assume the $120,000 of "Other Operating Expenses" consist of:
    • $20,000 Rent Expense
    • $70,000 Wage Expense
    • $  2,000 Miscellaneous Expense
    • $24,000 Depreciation Expense
    • $  4,000 Impairment Loss
    • $120,000
• Brecker Solution (Direct, Indirect, Schedule reconciling direct/indirect method)
  An excel file, no voice
• Indirect Method (Using Brecker as example)
• Direct vs. Indirect (Using Brecker as example)

EPS

• General Class Notes
• Calculation of Weighted Average Shares (class notes)
• Anti-dilution Test (class notes)
• Comprehensive Example from Kieso (page 809)

Stock Options

• Compensatory Stock Options