Topic 1 - Introduction to Recognition, Valuation and Disclosure
Text Book Reading (M2.A2.T01)
Topic 2 - Accounts Receivable
Text Book Reading (M2.A2.T02)
Review Question
Topic 3 - Factoring & Accounts Receivable
Topic 4 - Net Realizable Value
Topic 5 - Inventories
Text Book Reading (M2.A2.T05)
Topic 6 - Costs Included in Inventory
Topic 7 - FIFO, LIFO & Weighted Average
Topic 8 - Periodic and Perpetual Inventory System
Mock Exam
Topic 9 - Inventory Count, Errors, and Valuation
Topic 10 - Investments
Text Book Reading (M2.A2.T10)
Topic 11 - Investment Valuation Methods
Topic 12 - Amortization Cost Method
Topic 13 - Fair value method
Topic 14 - Impairment method for investment valuation
Topic 15 - Equity method
Topic 16- Consolidation method
Review Questions
Topic 17 - Property, plant, and equipment (fixed assets)
Text Book Reading (M2.A2.T17)
Topic 18 - Impairment of Assets
Topic 19 - Intangible Assets
Text Book Reading (M2.A2.T19)
Topic 20- Impairment of Goodwill
Topic 21 - Short-term Debts
Text Book Reading (M2.A2.T21)
Topic 22 - Warranty liabilities
Text Book Reading (M2.A2.T22)
Topic 23 - Off-balance Sheet Financing
Topic 24- Accounting for income taxes – Deferred Tax
Text Book Reading (M2.A2.T24)
Topic 25 - Leases
Text Book Reading (M2.A2.T25)
Topic 26 - Equity
Text Book Reading (M2.A2.T26)
Topic 27 - Common Stock
Topic 28 - Classification of Shares
Topic 29 - Preferred Stock
Topic 30 - Retained Earnings
Topic 31 - Treasury Stock
Topic 32 - Revenue Recognition
Lecture Videos - Revenue Recognition - Conditional and Unconditional Assets
Lecture Videos - Revenue Recognition - Five Steps to Recognize Revenue
Lecture Videos - Revenue Recognition - Disclosures for Revenue Recognition
Text Book Reading (M2.A2.T32)
Topic 33 - Contract with a Right of Return – Revenue Recognition
Topic 34 - Consigned Goods Sales – Revenue Recognition
Topic 35 - Accounting for Long Term Contracts
Text Book Reading (M2.A2.T35)
Topic 36 - Expense Recognition
Text Book Reading (M2.A2.T36)