Table of Contents
Current Assets
Investments
Property, Plant and Equipment
Other Assets
Liabilities
Equity
Error Corrections
Current Assets
- Cash and Cash Equivalents – Lecture 2, Part 1
- Petty Cash Fund – Lecture 2, Part 2
- Bank Reconciliation – Lecture 2, Part 3
- Proof of Cash – Lecture 2, Part 4
- Trade Receivable and Allowances – Lecture 2, Part 5 & 6
- Financing of Receivable – Lecture 1, Part 2
- Pledge – Lecture 1, Part 2
- Factoring – Lecture 1, Part 2
- Notes Receivable – Lecture 2, Part 7 & 8
- Discounting on Notes Receivable – Lecture 1, Part 3
- Loan Receivable – Lecture 1, Part 1
- Inventory Composition – Lecture 1, Part 4
- Invetoriable Cost – Lecture 1, Part 4
- Inventory System – Lecture 1, Part 5
- Purchase Discount – Lecture 1, Part 5
- Inventory Errors – Lecture 1, Part 5
- Impairent of Inventory – Lecture 1, Part 6 & 7
- Subsequent Measurement of Inventory – Lecture 1, Part 6 & 7
- Inventory Cost Flow – Lecture 1, Part 8
- Inventory Estimation – Lecture 1, Part 9 & 10
Investments
- Investment in Equity at Fair Value – Lecture 3, Part 1
- Investment in Equity Through Profit or Loss – Lecture 3, Part 1 & 2
- Sales of Share – Lecture 3, Part 3
- Investment in Equity Through Other Comprehensive Income – Lecture 3, Part 1
- Sales of Share – Lecture 3, Part 4
- Dividends – Lecture 3, Part 4
- Unrealized Gain or Loss – Lecture 3, Part 1
- Investment in Associates – Lecture 3, Part 5 & 6
- Investment in Debt Securities – Lecture 3, Part 7 & 8
- Interest Receivable – Lecture 3, Part 8
- Amortized Cost – Lecture 3, Part 8
- At Fair Value Through Profit or Loss – Lecture 3, Part 8
- At Fair Value Through Other Comprehensive Income – Lecture 3, Part 9
Property, Plant and Equipment
- Different Modes of Acquisition – Lecture 3, Part 10
- Cash Acquisition – Lecture 4, Part 1
- Acquired by Issuing Notes Payable – Lecture 4, Part 1
- Acquired by Issuing Shares – Lecture 4, Part 1
- Acquired Through Exchange – Lecture 4, Part 1
- Land and Building – Lecture 4, Part 2
- Borrowing Cost – Lecture 4, Part 3, 4 & 5
- Government Grant – Lecture 4, Part 6, 7 & 8
- Depreciation – Lecture 4, Part 9 & 10
- Change in Estimate – Lecture 4, Part 11
- Impairment – Lecture 4, Part 12 – 15
- Revaluation Surplus – Lecture 4, Part 16 & 17
Other Assets
- Intangibles – Lecture 5, Part 2 & 3
- Research and Development – Lecture 5, Part 4
- Patent – Lecture 5, Part 5 & 6
Liabilities
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- Provision on Estimated Premium Liability – Lecture 5, Part 1
- Provision on Estimated Warranty Liability – Lecture 5, Part 1
- Provision on Estimated Claims and Litigations – Lecture 5, Part 1
- Provision on Estimated Liability – Lecture 5, Part 1
- Operating Lease – Lecture 5, Part 7
- Finance Lease – Lecture 5, Part 7 – 10
Equity
- Shareholder’s Equity – Lecture 6, Part 10 – 12
- Basic Earnings per Share – Lecture 6, Part 14
- Stock Option – Lecture 6, Part 15 & 16
- Preference Share – Liquidating Value – Lecture 6, Part 13
- Unappropriated Retained Earnings – Lecture 6, Part 10
Error Corrections
- Error Corrections – Lecture 6, Part 1 – 9
