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Accounting for Leases: Bargain Purchase Option (New FASB Rules) Intermediate Accounting|CPA Exam FAR
 
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Like us on Facebook: https://www.facebook.com/accountinglectures Visit the website where you can search using a specific term: https://www.farhatlectures.com/ Connect with LinkedIn: https://www.linkedin.com/in/mansour-farhat-cpa-cia-cfe-macc-2453423a/ Executory costs are normal expenses associated with owning a leased asset, such as property insurance and property taxes. The accounting for executory costs depends on how the lease is structured, that is, whether the lease is a gross lease or a net lease. In a gross lease, the payments to the lessor are fixed as part of the rental payments in the contract. In a net lease, the lessee makes variable payments to a third party or to the lessor directly for the executory costs. Illustration 21A.29 provides examples of these two situations. Lease Prepayments and Incentives For all leases at the commencement date, the lease liability is the starting point to determine the amount to record for the right-of-use asset. Companies adjust the right-of-use asset for any lease prepayments, lease incentives, and initial direct costs made prior to or at the commencement date. These adjustments determine the amount to report as the right-of-use asset at the lease commencement date as follows. 1.Lease prepayments made by the lessee increase the right-of-use asset. 2.Lease incentive payments made by the lessor to the lessee reduce the right-of-use asset. 3.Initial direct costs incurred by the lessee (discussed in the next section) increase the right-of-use asset. Initial Direct Costs Initial direct costs are incremental costs of a lease that would not have been incurred had the lease not been executed. [16] Costs directly or indirectly attributable to negotiating and arranging the lease (e.g., external legal costs to draft or negotiate a lease or an allocation of internal legal costs) are not considered initial direct costs. For lessors, initial direct costs often are more significant because they are usually the party that solicits lessees as part of their sales activities. As a result, lessors often engage attorneys to prepare the legal documents, as well as pay commissions incurred in connection with the execution of a lease. Lessor accounting for initial direct costs depends on the type of lease. [17] •For operating leases, a lessor defers the initial direct costs and amortizes them as expenses over the term of the lease. •For sales-type leases, the lessor expenses initial direct costs at lease commencement (in the period in which it recognizes the profit on the sale). An exception is when there is no selling profit or loss on the transaction. If there is no selling profit or loss, the initial direct costs are deferred and recognized over the lease term. Lessors commonly also incur internal costs related to leasing activities. Examples are activities the lessor performs for advertising, servicing existing leases, and establishing and monitoring credit policies, as well as the costs for supervision and administration or for expenses such as rent and depreciation. Internal direct costs should not be included in initial direct costs. Such costs would have been incurred regardless of whether a lease was executed. As a result, internal direct costs are generally expensed as incurred. Bargain Purchase Options Short-Term Leases A short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. Rather than recording a right-of-use asset and lease liability, lessees may elect to expense the lease payments as incurred. Leases may include options to either extend the term of the lease (a renewal option) or to terminate the lease prior to the contractually defined lease expiration date (a termination option). In these situations, renewal or termination options that are reasonably certain of exercise by the lessee are included in the lease term. Therefore, a one-year lease with a renewal option that the lessee is reasonably certain to exercise is not a short-term lease. Disclosure Lessees and lessors must also provide additional qualitative and quantitative disclosures to help financial statement users assess the amount, timing, and uncertainty of future cash flows. These disclosures are intended to supplement the amounts provided in the financial statements. Qualitative disclosures to be provided by both lessees and lessors are summarized in Illustration 21A.36. [19] •Nature of its leases, including general description of those leases. •How variable lease payments are determined. •Existence and terms and conditions for options to extend or terminate the lease and for residual value guarantees. •Information about significant assumptions and judgments (e.g., discount rates). quantitative information that should be disclosed for the lessee. •Total lease cost. •Finance lease cost, segregated between the amortization of the right-of-use assets and interest on the lease liabilities. •Operating and short-term lease cost.
Stock Options | Intermediate Accounting | CPA Exam FAR | Chp 16 p 4
 
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stock options, convertible securities, convertible preferred stock, conversion feature, book value method, fair value, induced conversion, convertible debt warrants, stock warrants, proportional method, incrementable, stock options, stock warrant, paid-in capital, detachable, nondetachable warrant. stock rights, preemptive right, preemptive privilege, stock option, compensation expense, restricted stocks, unearned compensation, employee stock purchase plan, grant date, exercise date, exercise price
Lease Accounting For Capital Lease With Bargain Purchase Option (Effective Interest)
 
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Accounting for a capital lease with a bargain purchase option, showing how to setup and calculate the lease amortization schedule (using the effective interest method) for each lease payment plus the bargain purchase option payment and how to record the lease (using T Accounts) for the lessee and lessor, each lease payment includes three elements, (1) executory costs (maintenance, taxes, etc.), (2) fnancing cost (interest expense) and (3) reduction lease liability, capitalize as a leased asset (present valve of minimum lease payments plus present value of bargain purchase option), lease financing cost (incremental interest borrowing rate x beginning period carrying value of the lease), reduction of lease liability (minimum lease payment - interest cost for the period = principal reduction of lease liability for the period), annual depreciation for a bargain purchase is based on the economic life of the leased asset, ownership transferred to lessee at end of lease, remaining book value of lease to be depreciated (capital lease asset value - accummulated depreciation on lease = remaining amount to be depreciated), balance sheet journal entries for both lessee and lessor for the shown in T Accounts, detailed accounting example by Allen Mursau
Views: 23968 Allen Mursau
ESOP - Employee Stock option Plan ~ (Issue of Shares)
 
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In this lecture I have explained the simple and different way of calculating amount to be recorded every year in employees compensation expense account with the help of a practical problem. Entries related to transfer of 'Employee compensation expense' to 'Statement of profit and loss' may also be required in some cases which is not discussed in this problem. 🔴 Download Notes: https://drive.google.com/drive/folders/0BzfDYffb228JNW9WdVJyQlQ2eHc?usp=sharing 🔴 Connect on Facebook : https://www.facebook.com/ca.naresh.aggarwal 🔴 Connect with Google+: https://plus.google.com/u/0/+CANareshAggarwal #ESOP #Accounting #CorporateAccounts
Views: 7589 CA. Naresh Aggarwal
Employee Stock Options Explained
 
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Follow Hamid, or ask questions from him on Twitter here: https://twitter.com/hamids Hamid Shojaee of Axosoft explains how employee stock options work. Learn more about Axosoft: http://www.axosoft.com
Views: 51247 Axosoft
Financing an Options Purchase
 
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http://www.smbu.com/dailyvideo http://www.smbtraining.com is a Proprietary Trading firm located in NYC that specializes in trading equities. Our training programs were designed to help you develop the trading skills to become a consistently profitable trader. Written, video and classroom lectures are offered through SMB U, our education company. SMB offers training and trading products for new and semi-experienced traders. Learn more about SMB by checking us out at http://www.smbtraining.com. SMB Blog http://www.smbtraining.com/blog Facebook https://www.facebook.com/smbcap Twitter: https://twitter.com/smbcapital
Views: 380 SMB Capital
Options Trading for Beginners
 
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Options trading can be tricky for beginners. Watch this video to learn how to trade options. Like and share this video by E*TRADE to help others learn options trading. Important Note: Options involve risk and are not suitable for all investors. For more information, please read the Characteristics and Risks of Standardized Options at https://content.etrade.com/etrade/estation/pdf/charrisk.pdf before you begin trading options. Moreover, there are specific risks associated with buying options including the risk of the purchased options expiring worthless. Because of the importance of tax considerations to all options transactions, the investor considering options should consult his/her tax adviser as to how taxes affect the outcome of covered call writing. Commissions and other costs may be a significant factor.
Views: 670122 E*TRADE
Call and Put options for Dummies
 
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In finance, an option is a contract which gives the owner the right, but not the obligation, to buy or sell an underlying asset or instrument at a specified strike price on or before a specified date. The seller incurs a corresponding obligation to fulfill the transaction, that is to sell or buy, if the long holder elects to "exercise" the option prior to expiration. The buyer pays a premium to the seller for this right. An option which conveys the right to buy something at a specific price is called a call; an option which conveys the right to sell something at a specific price is called a put. Both are commonly traded, though in basic finance for clarity the call option is more frequently discussed, as it moves in the same direction as the underlying asset, rather than opposite, as does the put. http://www.garguniversity.com Check out Ebook "Mind Math" from Dr. Garg https://www.amazon.com/MIND-MATH-Learn-Math-Fun-ebook/dp/B017QEIF18
Views: 142506 Garg University
Bill Poulos Presents: Call Options & Put Options Explained In 8 Minutes (Options For Beginners)
 
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Bill Poulos and Profits Run Present: How To Trade Options: Calls & Puts Call options & put options are explained simply in this entertaining and informative 8 minute training video which uses 2 cartoon-based scenarios to help you learn how to trade call options and how to trade put options. If you've ever been confused by calls and puts in the past, this video will clear up any confusion you may have had. Also, if you're looking to learn how to trade options, you will learn some simple options trading strategies in this short video. For more training, get my free "dummies" guide to options trading here: http://www.prtradingresearch.com/simple-options-youtube3
Views: 1462598 Profits Run
Employee Stock Options
 
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Gives a basic overview of Employee Stock Options. What are they used for and what is the philosophy behind issuing them? Gives an example of how options are issued and when you might choose to exercise.
Views: 38985 Quatere
Forward contract introduction | Finance & Capital Markets | Khan Academy
 
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Forward Contract Introduction. Created by Sal Khan. Watch the next lesson: https://www.khanacademy.org/economics-finance-domain/core-finance/derivative-securities/forward-futures-contracts/v/futures-introduction?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets Missed the previous lesson? Watch here: https://www.khanacademy.org/economics-finance-domain/core-finance/derivative-securities/put-call-options/v/option-expiration-and-price?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets Finance and capital markets on Khan Academy: In many commodities markets, it is very helpful for buyers or sellers to lock-in future prices. This is what both forwards and futures allow for. This tutorial explains how they work and what the difference is between the two. About Khan Academy: Khan Academy offers practice exercises, instructional videos, and a personalized learning dashboard that empower learners to study at their own pace in and outside of the classroom. We tackle math, science, computer programming, history, art history, economics, and more. Our math missions guide learners from kindergarten to calculus using state-of-the-art, adaptive technology that identifies strengths and learning gaps. We've also partnered with institutions like NASA, The Museum of Modern Art, The California Academy of Sciences, and MIT to offer specialized content. For free. For everyone. Forever. #YouCanLearnAnything Subscribe to Khan Academy’s Finance and Capital Markets channel: https://www.youtube.com/channel/UCQ1Rt02HirUvBK2D2-ZO_2g?sub_confirmation=1 Subscribe to Khan Academy: https://www.youtube.com/subscription_center?add_user=khanacademy
Views: 291908 Khan Academy
Complex Purchase order and Retainage in R12.1.3 with Detail accounting impact
 
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This video demonstrate how to do the required setups for configuring the complex purchase order and retainage. Key setups are PO: enable service procurement profile options Yes Define document style from Purchasing--Setup--purchasing--Document style give retainage account in financial option either from PO or AP Define the required line type or use existed one Create PO from Buyer work center and create the invoice for full PO amount. observe the accounting entries and release the retainage amount as separate invoice line or invoice and observe the accounting entries. Please share this video with your friends, like the video and subscribe the channel
Views: 4428 MeetBusinessAnalyst
Matching a Purchase Order to an Invoice
 
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Matching a Purchase Order to an Invoice
Views: 21888 Upkar Takhar
Intro to Financial Accounting: Merchandiser Financial Accounting
 
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Introduction to Financial Accounting Professor Alexander Sannella Lecture 10 0:15 Merchandiser Financial Statements 2:29 Balance Sheet Example Learning Objective 2 6:10 Perpetual vs. Periodic Inventory Systems 8:12 Example 12:14 Pure Periodic System 13:06 Perpetual Inventory Systems 15:03 Summary 18:27 Example 22:16 Purchase Invoice 23:43 Purchase of Inventory: Journal Entries 24:11 Purchase on Credit 26:20 Transportation Costs 26:51 FOB Shipping Point 27:11 FOB Destination 33:58 Journal Entry (FOB Shipping) 35:38 Purchase returns and allowances 37:48 Journal Entry 44:40 Purchase Discounts 46:37 Journal Entry Questions and Explanations 51:29 Question 1 53:45 Question 2 Learning Objective 3 57:25 Sales Invoice 57:48 Recording a Sale 58:14 Summary 58:39 Journal Entry (cash sale) 1:00:28 Journal Entry (credit sale) 1:03:00 Sales Returns (2 entries) 1:04:27 Journal Entries (sales returns) 1:07:30 Sales Allowances (no restocking) 1:09:50 Sales Discounts There are two approaches to accounting for inventory; perpetual inventory accounting and periodic inventory accounting. In the periodic inventory accounting approach, purchases for the period are added to beginning inventory to arrive at an interim total referred to as cost of goods available for sale. At the end of the period, the inventory is physically counted. Subtracting the end-of-period inventory amount from the cost of goods available for sale leads to cost of goods sold. A purely periodic system is unrealistic for a large business. A business cannot wait until the endof the period and a physical count to determine its ending inventory and cost of goods sold (would never make it in time for financial statements). The periodic approach is most appropriate for inexpensive inventory that is sold by small shops that do not have opscan or point-of-sale capability. In a perpetual inventory system, detailed records of the cost of each inventory item are maintained and the cost of each item sold is determined from the records when the sale occurs. Under a perpetual system, inventory accounts are continually updated for acquisitions and sales and the cost of goods sold (to be charged against income) is determined after each sale in real time. Gross profit margins can also be determined at the point of sale in real time. The merchandise inventory is increased for additional costs of purchases, such as freight costs. Freight costs are the costs of transporting the goods to the buyer's place of business. FOB, or "free-on-board" terms will determine which party pays the freight fee. FOB shipping point means that goods are placed free on board the common carrier by the seller, and the BUYER pays the freight costs. FOB destination means that the goods are placed free on board at the buyer's place of business, and the seller pays the freight costs. Freight costs incurred by the seller on outgoing merchandise are an operating expense and are debited to "Freight out" or deliver expense, and cash is credited. Freight-out is classified as an operating expense by the seller and will be discussed with accounting for merchandiser sales. When the purchaser pays the freight, merchandise inventory is debited and cash is credited (freight in). The purchaser may return the merchandise, or choose to keep the merchandise if the supplier is willing to grant an allowance (deduction) from the purchase price. In a perpetual system, two entries must be made for every sale: (1) record the sale and (2) record the reduction of inventory. The sales invoice is the documentation used for recording the sale. Because we are using a perpetual approach to accounting for th e inventory, we will actually be making two entries. The first entry will record the sale and the related receipt of cash or account receivable. The second entry will record the reduction of inventory and the related cost of goods sold for this particular transaction. If we need to accept a sales return, in a perpetual system, we also need to make two entries. The first entry will show the reduction in accounts receivable, with a corresponding entry in sales returns and allowances. The second entry will show the merchandise inventory being restocked, with the returned merchandise with a corresponding entry to reduce the cost of goods sold. Sales returns and allowances is a contra revenue account. To receive additional updates regarding our library please subscribe to our mailing list using the following link: http://rbx.business.rutgers.edu/subscribe.html
Call Option As A Derivative (Intrinsic Value, Time Value, Unrealized Holding Gains & Losses)
 
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Accounting for a call option as a derivative used in speculation, call option value depends on market price of some common stock, the call option gives the right to buy a certain number of shares of stock (which the option purchased on) at a preset price (strike price), the option was purchased with the intent the stock price would increase above the strike price & stock would be purchased at the lower strike price & sold at the higher market price to earn a profit (based on number of shares for the Option, notational value), call option value = (intrinsic value + time value), the intrinsic value is the difference between the stocks market price & strike price & time value is the market appraisal where the options fair value, expectation that market price of shares will increase above the strike price, call option is recorded as an asset where any increase in intrinsic value (market price is greater than previous market price) is an increase in the Call Option & any decrease in intrinsic value (market price less than previous market price) is a decrease in Call Option, change in time value (reduction) decreases the Call Option, any increases or decreases in the Call Option are recorded as Unrealized Holding gains or losses as income, when exercising the Call Option cash settlement: (market price - strike price) x number of shares on option, a realized gain or loss is recognized based on the cash settlement & net amount in the Call Option account, detailed accounting by Allen Mursau
Views: 4172 Allen Mursau
Advanced Accounting 11: Bargain Purchase- Subsidiary
 
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Ken Boyd, the owner of St. Louis Test Preparation (www.stltest.net) presents Advanced Accounting 11. Boyd feels that students can best learn accounting by relating the subject to concepts they already know. As a former CPA, Auditor and College Professor, he brings a wealth of knowledge to the subject.
Views: 5917 AccountingED
Service Credit Purchase
 
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Learn about the types of Service Credit you may be eligible to purchase and the request and election process.
Views: 3182 CalPERS
Fair Value Hedge Foreign Currency | Advanced Accounting | CPA Exam FAR
 
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Explain the use of forward contracts as a hedge of an unrecognized firm commitment. In many cases, the firm enters into an agreement to purchase or sell goods where the transaction is denominated in a foreign currency. Because the exchange rate might change before the payable is paid or the receivable is Explaintheuseofforwardcontractsasahedgeofanunrecog- nized firm commitment. In many cases, the firm enters into an agreement to purchase or sell goods where the transaction is denominated in a foreign currency. Because the exchange rate might change before the payable is paid or the receivable is My website: https://farhatlectures.com/ Facebook page: https://www.facebook.com/accountinglectures LinkedIn: https://goo.gl/Pp2ter Twitter: https://twitter.com/farhatlectures Email Contact: [email protected]
How to Use QuickBooks Online to Record a Hud 1 Final Settlement Statement
 
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Get the checklist, and read the blog post here: https://nerdenterprises.com/use-quickbooks-online-record-hud-1-final-settlement-statement/ Subscription Options: https://nerdenterprises.com/services/subscription-based-training/ One to One Training: https://nerdenterprises.com/services/one-to-one-training/ Get templates: https://nerdenterprises.com/resources-page/templates/
Views: 15812 Nerd Enterprises, Inc.
lease-vs-purchase-with-taxes
 
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This video demonstrates how to compare lease and purchase cash flows with tax implications
Views: 16519 Codible
SALES & PURCHASE ENTRIES IN TALLY.ERP9/S.NO-4
 
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learn step by step !!
Views: 481610 TALLY ONLINE CLASS
Tally ERP-9 Accounts with Inventory Basic Class-Hindi|Stock Group, Item,Units|Stock Mgt. in Tally
 
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Learn Inventory Management ,Stock Management in Tally ERP9, learn how to maintain accounts with inventory in tally erp 9 with gst. Accounts with inventory, Accounts with stock, Inventory Means Stock Creation in which we learn stock group creation, Stock Item creation, Unit of Measure creation and showing stock report in Stock Summary that is stock register which shows stock inwards, stock outwards, stock closing balance. Also Learn Opening Stock and Closing Stock Adjustments. Learn How to Post Purchase, Sales, Purchase Return, Sales Return Entries with Stock in Tally. You can manage your business accounts with stock. Learn about Tally erp 9 Inventory Vouchers with Practical Examples. It is Basic Class for Inventory or Stock Mgt. in Tally for Beginners. It is Full Step by Step Tally Tutorial in Hindi. Must Watch to Master in Tally Accounting Practical Approach to work smartly. Have a Nice Day!!! Happy Learning!!! Keep Learning!!! Complete Basic Accounting Class with Example -Day 1|Journal Entry in Tally https://www.youtube.com/watch?v=vZQGxkommug&list=PLlDtUyWdJwXXx8VkVuPoRuqbVJzOBj9Cv&index=1 INTRODUCTION to TALLY ERP 9 Day-2| Tally Versions, Gateway of Tally https://www.youtube.com/watch?v=XCszfm-6nBY&t=1s Company Creation, Alteration, Tally Password, Vault Password, Delete Company- Day 3 https://www.youtube.com/watch?v=pqLoH8ObJ_M Concept of Groups in Tally-Day-4 https://www.youtube.com/watch?v=6wi9BGM4iLA How to Create Ledgers-Day-5 https://www.youtube.com/watch?v=Cb6QLeXs_OU Voucher Entry -Contra,Payment,Receipt,Journal,Sales,Purchase Voucher-Day-6 https://www.youtube.com/watch?v=tGX9iZSWu9I Watch All Bank Transaction Entries in Tally-Day 7 https://www.youtube.com/watch?v=QV1M0ALJPOA Discount Related Entries in Tally | Cash or Trade Discount | All About Discount Tally-Day 8 https://www.youtube.com/watch?v=AfMlAyxw3j8&index=8&list=PLlDtUyWdJwXXx8VkVuPoRuqbVJzOBj9Cv&t=25s Basic Adjustment Entries|Journal Voucher Entries -Day-9 https://www.youtube.com/watch?v=IYBoqln8uK4&index=9&list=PLlDtUyWdJwXXx8VkVuPoRuqbVJzOBj9Cv&t=25s Common Tally Problems Dr/ Cr Mode|Single Payment Mode|DAY-10 https://www.youtube.com/watch?v=43azz8FC89A&index=10&list=PLlDtUyWdJwXXx8VkVuPoRuqbVJzOBj9Cv Download Practices Entries form our blog: http://cpitudaipur.blogspot.in/ Watch Tally Erp 9 Shortcut and Tricks- https://www.youtube.com/watch?v=s2vcoM6kF8M&t=25s Watch Tally Erp 9 Calculator Tricks- https://www.youtube.com/watch?v=wdTXMZIfdh4 Watch How to Run Tally in Pen Drive- https://www.youtube.com/watch?v=48yH5o4ytLA Learn Tally Erp 9 Basic To Advance Level-https://www.youtube.com/playlist?list=PLlDtUyWdJwXXx8VkVuPoRuqbVJzOBj9Cv Visit Our Website: http://www.cpitudaipur.com Visit Our Blog: http://cpitudaipur.blogspot.in/ Like Our Facebook Page: http://facebook.com/cpitudr Please Subscribe to Our Channel https://www.youtube.com/channel/UCSMsxXvvi-7XvygtsMWRBOg
Accounting for the Purchase and Sale of Treasury Stock
 
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Please like our Facebook page at https://www.facebook.com/rutgersweb To watch the entire video of this lecture, go to https://www.youtube.com/watch?v=V9xxIjk1w8Y To receive additional updates regarding our library please subscribe to our mailing list using the following link: http://rbx.business.rutgers.edu/subscribe.html
Determining Basis in Employee Stock Options
 
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A stock option is a contract issued by an employer to an employee to purchase a set amount of shares of company stock at a fixed price for a limited period of time. There are two broad classifications of stock options issued: non-qualified stock options (NQO) and incentive stock options (ISO). Rules for determining basis in employee stock options are discussed in this lecture video. Topics Covered * Identification of the different types of employee stock options * Qualifying and disqualifying dispositions of employee stock options and ESPPs * Calculating basis in stock acquired through employee stock purchase plans * Compensation rules relating to ESPPs and NQOs * Restricted stock, including RSUs and RSAs * Benefits and procedures for making a Section 83(b) election You can purchase the manual for this course for $0.99 at http://pnwtaxschool.com/oc-catalog/all/section-1083?keywords=basis Pacific Northwest Tax School is approved by the following organizations as a provider of continuing education: * The IRS * NASBA QAS (NASBA Sponsor #109290), * Oregon Tax Board, * The Texas State Board of Public Accountancy (Texas Sponsor #009794) * The New York State Board for Public Accountancy (Sponsor License #002479) You can receive 3 hours of CE by enrolling in this course at http://pnwtaxschool.com/oc-catalog/all/section-969?keywords=basis. The cost of the course is $50. Terms of use Pacific Northwest Tax School's course materials and teaching techniques are valuable proprietary information of Pacific Northwest Tax School, and all such information is subject to copyright, including written, recorded, internet based as well as all other electronic media. Each Student agrees that she/he will use the information only for purposes of education and training; and as a condition of enrollment, that they will not disseminate the information to any third party and will treat the materials as confidential information of Pacific Northwest Tax School. As a condition of enrollment, Students pledge not use any information in any competitive fashion, including to create or derive competitive materials. Students further agree that any breach of these terms and conditions shall cause the school irreparable harm, entitling Pacific Northwest Tax School to injunctive relief, as well as any other remedy that may be available at law or equity. Students shall have twelve months from date of enrollment in any continuing education course, to successfully complete the course and receive their Certificate of Completion.
Convertible Securities | Intermediate Accounting | CPA Exam FAR | Chp 16 p 1
 
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Stock options, convertible securities, convertible preferred stock, conversion feature, book value method, fair value, induced conversion, convertible debt warrants, stock warrants, proportional method, incrementable, stock warrant, paid-in capital, detachable, nondetachable warrant. stock rights, preemptive right, preemptive privilege, stock option, compensation expense, restricted stocks, unearned compensation, employee stock purchase plan, grant date, exercise date, exercise price earnings per share, simple earnings per share, complex earnings per share, dilutive securities,weighted average number of shares outstanding, diluted earnings per share, if converted feature,
Excel 2010: Buy versus lease calculation
 
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Shows how to analyze the total cost of leasing versus buying, using Excel 2010. Follow us on twitter: https://twitter.com/codible Some good books on Excel and Finance: Financial Modeling - by Benninga: http://amzn.to/2tByGQ2 Principles of Finance with Excel - by Benninga: http://amzn.to/2uaCyo6
Views: 73862 Codible
Equity Method of Accounting for Investments
 
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This video uses a comprehensive example to demonstrate how to account for investments using the Equity Method. When an investor owns between 20% and 50% of a firm's stock, the investor is deemed to have significant influence and must recognize a proportionate share of the firm's earnings. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like us on Facebook, visit https://www.facebook.com/Edspira Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Facebook, visit https://facebook.com/Prof.Michael.McLaughlin To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin
Views: 56260 Edspira
Merchandising: Purchase Discounts, Purchase Returns, Purchase Allowances - Accounting video
 
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A purchase discounts and purchase returns and allowances example. Other videos in this series: Part 1 - Operating Cycle, Inventory, and Purchase Discount Terms Part 3 - Selling Inventory Part 4 - Adjusting and Closing Part 5 - Income Statements and Business Evaluation For more accounting/how to eLectures (and accompanying lecture notes), blog and a discount textbook-store visit www.TheAccountingDr.com Please note that videos may require Flash media and may not play on devices without Flash capabilities (i.e. iPad).
Purchase Fixed Assets as Stock Item with GST in Tally ERP 9 Part-69 | Learn Tally for GST
 
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Learn purchase of fixed assets as stock item with gst in tally erp 9. Fixed assets or capital goods are assets which are purchased for long-term use and are not likely to be converted quickly into cash, such as land, buildings, computer, laptop, printer, plant and machinery, furniture and equipment vehicles and tools. Capital goods are assets that an organization uses to produce goods or services. Learn how to post fixed asset purchase accounting entries as stock item so it shows in stock summary with quantities and learn what the effect in gstr 2 in tally. All options explain with detail, learn what is the accounting treatment of fixed assets and capital goods in tally, learn all accounting entries for gst. Learn Fixed Asset management accounting in Tally. It is full step by step tally video tutorial in Hindi based on advance, professional, expert tally course for gst accounting with tally. It is a part of rscfa course. 🙏Click to Watch All Videos on 👉Capital Goods Purchase & Input Tax Credit Adjustment with GST https://www.youtube.com/watch?v=fTsgpAO8VCQ 👉GST Accounting Entries in Tally Day by Day – https://www.youtube.com/playlist?list=PLlDtUyWdJwXWXAGj_W0peoAfenOKHeCYN 👉Click to Watch Basic Tally Accounting Video Day By Day- https://www.youtube.com/playlist?list=PLlDtUyWdJwXXx8VkVuPoRuqbVJzOBj9Cv 👉Visit Our Website: https://www.cpitudaipur.com 👉Visit Our Blog: https://cpitudaipur.blogspot.in/ 👉Like Our Facebook Page: http://facebook.com/cpitudr 👉Please Subscribe to Our Channel https://www.youtube.com/channel/UCSMsxXvvi-7XvygtsMWRBOg
Employee Stock Purchase Plans (ESPPs): Core Concepts & Benefits
 
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Learn about the fundamentals and benefits of an employee stock purchase plan (ESPP) from the experts at http://www.myStockOptions.com. This video covers the key ESPP terms, including the offering period, purchase date, lookback, and discount. Using animation, it presents examples that highlight the benefits of an ESPP.
Views: 23073 myStockOptions
Incentive Stock Options and Non Qualified Options
 
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What is the difference between an Incentive Stock Option (ISO) and a Non-Qualified Option? Do they have different tax implications? When are the handed out and what basic rules pertain to each?
Views: 15912 Quatere
Selling Put Options in Smaller Trading Accounts
 
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Tom Sosnoff and Tony Battista explain when to sell put options to take advantage of return on capital in a smaller trading account. The strategy they discuss allows investors to use capital more efficiently and increase their probability of success. tastytrade is a real financial network with 8 hours of live programming from 7am-3pm CT WATCH LIVE at https://www.tastytrade.com/tt/#/  Subscribe for FREE  and have full access to our segments on demand.
Views: 175787 tastytrade
SOS Educational Webcast: The Whole Enchilada: Accounting for PSUs from Top to Bottom
 
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This heated presentation will walk you through the entire process of accounting for PSUs: from fair values to attribution (regular and spicy - delayed service inceptions, reverse FIN 28, and time-based vesting after goal achievement), forfeiture rates, application and true up, to tax accounting (even the impact of 162(m)), diluted EPS (when to include/exclude and other FAQs) and even disclosure reporting under ASC 718. Join our expert panel as they layer in the flavors of accounting for PSUs like building a mole sauce from scratch. Speakers: Elizabeth Dodge, CEP, Equity Plan Solutions Michael Esposito, CEP, Solium Bill Storey, CPA, Stock & Option Solutions, Inc. So Quotable: "Accounting for Performance Share Units or PSUs can be quite tricky. The accounting treatment is different for PSUs with performance conditions (company/individual specific metrics/milestones) and PSUs with market conditions (stock price/total shareholder return metrics). I’m looking forward to discussing this topic with Elizabeth and Michael and providing insight to those attending the webcast or catching a replay of the webcast down the road." -Bill Storey, CPA, Stock & Option Solutions, Inc.
ESOP 101 - How an Employee Stock Ownership Plan Works
 
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A Moss Adams webcast presented by Dena Herbolich, Wayne Fjeld, and Michael Hall. Learn more at: http://www.mossadams.com/services/audits-and-accounting/employee-benefit-plans/overview?YT ***Webcast Replays are not eligible for CPE***
Views: 26577 Moss Adams
Employee Stock Purchase Plans (ESPPs): Taxes
 
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To maximize the benefits from your employee stock purchase plan (ESPP) you need to understand five key tax rules explained in this video by the experts at http://www.myStockOptions.com. Using animated examples, this video covers key ESPP taxation concepts, including the special rules that apply based on how long you have held the shares.
Views: 25018 myStockOptions
Tally.ERP 9 in Hindi ( Debit Note / Credit Note - 1 ) Part 123
 
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Tally ERP 9 - Intermediate Level - https://goo.gl/aQrYqj इस विडियो में आप जानेगें डेबिट/क्रेडिट नोट वाउचर उपयोग करना In this video you will learn how to use debit / credit note voucher.
Views: 419552 Gyanyagya
W is for Warrants - The Elite Investor Clubs A - Z of Investing
 
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As we reach the letter W in our A to Z of investing we really are on the home straight now. And today we’re going to cover one of the more arresting aspects of investing because W stands for Warrants – did you see what I did there?! Earlier in this series we talked about stock options, which give you the right but not the obligation to buy or sell shares at a particular price on or before a particular date. If you remember, you can buy a call option if you think the price is going up or a put option if you think the price is going down. The main advantage over buying the actual shares is leverage. For the same amount of money you can control a larger number of shares and therefore achieve a bigger bang for the buck IF your hunch proves correct. Options are bought and sold between investors without any involvement from the underlying company. Stock warrants offer the same benefits as stock options but have two fundamental differences. First of all, the warrants are issued by the company itself rather than another investor. So if you think Marks and Spencer shares are going up, you might look for call warrants issued by the company rather than taking an option on some shares belonging to another investor. The second difference concerns what happens when the option or warrant is exercised. If you exercise a call option with another investor to buy Marks and Spencer shares at five pounds, you’ll take delivery of the shares he owns. If you exercise a warrant to buy those same shares at five pounds, Marks and Spencer will provide the shares to fulfil the transaction. Why would the company do this? Simple. It’s a means of raising money. Why would you use warrants rather than options? Firstly, because they tend to be cheaper to buy than options so you could control even more shares for the same amount of cash. And secondly because warrants have a much longer lifespan than options. An option term will usually not be more than two or three years, whereas warrants can be valid for up to fifteen years. So if you’re a medium to long term trader you might find warrants acquired directly from the company can give you the perfect balance between risk, timescale and investment. In other words, you’ve got a much longer time period to prove your hunch than with options. A variation on the warrant theme is covered warrants, sometimes called naked warrants. Not sure why, you’d think if they’re naked they should be uncovered warrants. Anyway, these tend to be issued by financial institutions rather than companies and can have a mixture of financial instruments underlying them. This could be equities, bonds, currencies and so on and covered warrants will trade on a number of stock exchanges. The premium you pay for the covered warrant is the most you can lose – there’s no concept of margin calls so your liability is limited. They are called covered because the issuer will cover themselves or hedge their bet by buying the underlying financial instrument in the market. These tend to be shorter term than equity warrants, usually six to twelve months. They have more in common with options than traditional warrants, though they tend to have longer maturity dates. Just like spread betting, futures and options, warrants are a form of trading that you should only get involved with after you’ve been trained by people like my friends Marcus de Maria and Siam Kidd. They’re not for beginners and you can easily lose all your money if you’re not careful. On the other hand, if you know what you’re doing warrants can be cheaper and more flexible than options because they give you a longer period in which to be proved right. Put the work in so that you’re more often right than wrong and you’re on the way to making some serious wonga!
Views: 12474 Elite Investor TV
Sales Invoice Printing Setting Using  F12 Options
 
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How to set sales invoice options using F12 Features.
Views: 214643 Komalkumar Shah
Certified Islamic Professional Accountant | Accounting | Murabaha & Murabaha to the Purchase Orderer
 
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Berkeley Middle East Inc. USA offering Berkeley CIPA video series which are classroom recordings of our live lectures. We have several options to train you including CIPA online which is live interactive by using latest video conferencing tools, live on campus & for corporate trainings at client site. We help candidate for passing in CIPA examination. To purchase CIPA videos from Berkeley Middle East Inc. Visit our website www.berkeleyme.com or Call +971 56 7590305 Berkeley Middle East is proud to be the first training company in the world to create awareness through video lectures about Islamic Banking and Finance program. "At Berkeley Middle East success is our promise".
Leasing - Determining the lease term
 
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Learn more at PwC.com - https://pwc.to/2JBu7d4 Upon adoption of the new leases standard, companies will bring virtually all leases onto the balance sheet. The lease term is one of the key inputs that can impact the classification and measurement of a lease. Identifying the lease term may not always be as simple as it seems, and getting this wrong could have a significant impact on a company’s accounting under the new leases guidance. Key considerations for determining the term of a lease and the relationship between the lease term and the short term lease exception that is available for lessees. *Transcript text has been reduced for space restrictions. Watch the full video for the complete information. To determine the lease term, first, start with the non-cancelable period of the lease. Then, add any renewal option periods for renewals the lessee is reasonably certain of exercising. Third, add any periods covered by a termination option if the lessee is reasonably certain it will NOT exercise that option. Fourth add any periods from an option to extend (or not terminate) the lease that are controlled by the lessor. The sum of these four items equals the lease term. You may have noticed that the treatment of renewal and termination options depends on whether the lessee is reasonably certain to exercise the option. So that begs the question, what exactly does "reasonably certain" mean? The good news is that the concept of “reasonably certain” in the new leases guidance is the same as “reasonably assured” in the current guidance. The determination of whether exercise of an option is reasonably certain is based on factors at the lease commencement date that would create an economic incentive for the lessee either to exercise or to not exercise the option. Examples of factors that could create economic incentives include: - the pricing of a lease renewal option below market rates -significant leasehold improvements that would be impaired if the term was not extended -lease termination or relocation costs that would be avoided by extending the lease; and -the importance of the leased asset to the lessee’s operations in avoiding any business interruption. Evaluating renewal and termination options requires judgment, but it is a key step in determining the lease term. This judgment is critically important to assessing lease classification and measurement. The lease term also determines whether a lease qualifies for the short term lease exception, which could provide relief to lessees upon adoption of the new standard. The new leases guidance provides a short term lease exception in which lessees may elect to NOT apply the new recognition guidance for short term leases. This election should be made by class of underlying asset, so, foe, leases of office space or leases of office equipment. If a lessee chooses to elect the short term lease exception, it would NOT recognize a right of use asset or lease liability on its balance sheet and instead would recognize the lease payments as an expense on a straight-line basis over the lease term, consistent with the current leases guidance. Exactly what qualifies as a “short term lease”? As defined in the new guidance, a short term lease is a lease that, at the commencement date, has a lease term of 12 months or less and does NOT include an option to purchase the underlying asset that the lessee is reasonably certain to exercise. The evaluation of whether a lease qualifies as short term is based on the contractual lease term at the commencement date. This evaluation is NOT based on the remaining lease term at the time a lessee adopts the new leases guidance. The second point to highlight is that to qualify for this exception, the lease term must be 12 months or less. We believe that this definition should be applied strictly and should consider the impacts of renewal and termination options. In summary, it’s critical to understand and evaluate all provisions in each lease agreement. Small changes can impact if a lease qualifies as a short term lease, which may affect a lessee’s accounting for the arrangement. As companies prepare to apply the new guidance to their lease portfolios, they will be making many judgments that will impact the classification and measurement of right of use assets and lease liabilities. Determining the lease term, and identifying leases that qualify for the short term lease exception, are just a couple of these judgments. For more information, please refer to the Leases page on CFOdirect.com
Views: 7713 PwC US
Tally ERP 9-Composition Dealer Accounting in GST Part-83| Tally Composition Scheme Entries under GST
 
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Learn composition dealer accounting in Tally ERP 9. Tally Composition Scheme Entries under GST. Tally ERP 9 release 6.4, Introduce new option for composition dealer accounting under GST. Watch to learn all about composition scheme under GST. How to file quarterly return GSTR 4 for composition dealer? Businesses with annual turnover upto Rs 1.5 crore can opt for composition scheme. How to post reverse charge entries for composition dealer, entries for rcm on composition dealer or reverse charge applicable under composition scheme for transportation charges discuss in this video. Learn gst composition dealer in tally. How to create Composition Company in tally. Purchase from composition dealer entry in tally. Learn composition scheme in tally erp 9. Learn GST Accounting Entries for Composition Scheme Dealer in Tally ERP 9. How to post entries for composition purchase, composition sales, how to set cost of purchase with gst in tally. How to set method of appropriation in purchase invoice with cgst, cgst, igst ledgers using value appropriation. Learn all about gst implementation for composition dealer in new tally version Tally erp 9 release 9.4, Learn how to create ledger for composition purchase and composition sales and expenses under composition scheme of GST. How to print sales invoice that is bill of supply for composition sales transactions in tally. How to find out total turnover to pay composition tax to government. Watch to learn composition accounting in tally. Learn composition entry in tally. This is our free online tally course, we provide tally GST online classes, so you can learn and study tally accounting online. It is Full Step by Step Tally Tutorial in Hindi. This Tally ERP 9 Video Tutorial Based on Advance, Professional, expert Tally accounting course with GST. It is a Part of RSCFA Course run by Career Planet. 👉Click to Watch All Videos on GST Accounting Entries in Tally Day by Day – https://www.youtube.com/playlist?list=PLlDtUyWdJwXWXAGj_W0peoAfenOKHeCYN 👉Click to Watch Basic Tally Accounting Video Day By Day- https://www.youtube.com/playlist?list=PLlDtUyWdJwXXx8VkVuPoRuqbVJzOBj9Cv 👉Visit Our Website: https://cpitudaipur.com/ 👉Visit Our Blog: https://cpitudaipur.blogspot.in/ 👉Like Our Facebook Page: http://facebook.com/cpitudr 👉Please Subscribe to Our Channel https://www.youtube.com/channel/UCSMsxXvvi-7XvygtsMWRBOg
Statement of Cash Flows | Intermediate Accounting | CPA Exam FAR | Chp 5 p 2
 
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cash flow statement tutorial, cash flow statement explained, cash flow statement analysis, cash flow statement direct method, how to prepare cash flow statement, cash flow statement direct vs indirect, cash flow statement direct vs indirect, Cash flow statement FAR, Financial Accounting Reporting,FAR,FAR CPA Review,FAR CPA Exam,FAR CPA Lectures, Roger CPA FAR,CPA Exam FAR Tips, ,how to pass the CPA exam,how to study for the cpa exam,becker,cpa exam,cpa, CPA exam Tutor,CPA exam Tutoring, video, FAR video, Free FAR video The information in a statement of cash flows should help investors, creditors, and others to assess: (1) the entity’s ability to generate future cash flows; (2) the entity’s ability to pay dividends and meet obligations; (3) the reasons for the difference between net income and net cash flow from operating activities; and (4) the cash and noncash investing and financing transactions during the period. The required presentation of the statement of cash flows provides financial statement users with information about the major sources and uses of cash during the fiscal period. Classification of Cash Flows 3. The statement of cash flows classifies cash receipts and cash payments by operating, investing, and financing activities. Operating activities include all transactions and events that are not investing and financing activities. Operating activities include the cash effects of transactions that enter into the determination of net income, such as cash receipts from sales of goods and services, and cash payments to suppliers and employees for acquisitions of inventory and expenses. Operating activities involve income determination items. 4. Investing activities include (a) making and collecting loans, and (b) acquiring and disposing of investments and productive long-lived assets. Investing activities involve cash flows generally resulting from changes in long-term asset items. 5. Financing activities involve liability and stockholders’ equity items and include (a) obtaining cash from creditors and repaying the amounts borrowed, and (b) obtaining capital from owners and providing them with a return on, and return of, their investment. Financing activities involve cash flows generally resulting from changes in long-term liability and stockholders’ equity items. 6. The typical cash receipts and cash payments of a business entity classified according to operating, investing, and financing activities are shown below. Operating Activities Cash inflows From sales of goods or services. From returns on loans (interest) and on equity securities (dividends). Cash outflows To suppliers for inventory. To employees for services. To government for taxes. To lenders for interest. To others for expenses. Investing Activities Cash inflows From sale of property, plant, and equipment. From sale of debt or equity securities of other entities. From collection of principal on loans to other entities. Cash outflows To purchase property, plant, and equipment. To purchase debt or equity securities of other entities. To make loans to other entities. Financing Activities Cash inflows From sale of equity securities. From issuance of debt (bonds and notes). Cash outflows To stockholders as dividends. To redeem long-term debt or reacquire capital stock.
QuickBooks Online: Best Chart of Accounts Setup & How to import it from Excel
 
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Download/Purchase my chart of Accounts Template: http://www.quickbooks-training.net/ultimate-chart-of-accounts-for-quickbooks-desktop/ Chart of Accounts setup examples with their numbering system will be discussed on this video. How to import the chart of accounts in quickbooks from excel is also covered. A full list of the most common accounts used on this sample template will show you the best was to setup your chart of accounts Call our office 954-414-1524 to setup a private training/consultation about QuickBooks, Excel, Accounting/Bookkeeping, Taxes, and/or General Business Consulting (rates vary fro $250 to $525) for first consultation depending on length and consultant required. E-mail Hector your questions [email protected] To setup a 30-day free trial of QuickBooks Online and then a 50% http://www.quickbooksoffer.com/?cid=irp-4337#pricing
Views: 1732 Hector Garcia CPA
How to maintain company Salary payroll in Tally erp9(HINDI) All step with examples
 
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How to maintain company Salary payroll in Tally erp9(HINDI) All step with examples
Views: 388756 Anirban Sarkar
6 Things to Consider Before You Buy a Laptop in Hindi | By Ishan
 
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6 Things to Consider Before You Buy a Laptop in Hindi | By Ishan We all have a laptop, or need one, at some point in life. Unfortunately, buying a laptop has become more complex than it should be, thanks to the gazillion number of laptops that companies have in the market. Big companies like HP, Dell and Lenovo sell hundreds of different kind of laptops. Out of these which one is right for you? While it's tricky to give outright recommendations because each user has different set of requirements, we can tell you about some broad guidelines that you should keep in mind while buying a laptop. Keep Supporting Us :- Website : https://www.ishanllb.com/ Website : http://www.eisarahi.com/ Email : [email protected] Facebook Official : https://www.facebook.com/eisarahiofficial Facebook Page : https://www.facebook.com/IshanLLB/ Twitter : https://twitter.com/ishanllb Tags :- 6 Things to Consider Before You Buy a Laptop in Hindi,नया लैपटॉप लेने से पहले ध्यान में रखे 6 चीज़े,naya laptop lene se pahle,new laptop kaisa le,laptop kaisa lena chahiye,kitni ram ka laptop lena chahiye,naya laptop lene se pahle dhyan rakhne wali chize,new laptop in hindi,tips before buying a new laptop in hindi,what to check before buying a laptop in hindi,new laptop lene se pahle dhyan me rakhe,naya laptop,new laptop kaise le,ishan llb,ishanllb
Views: 545736 ISHAN LLB
LEASE OPTION EXAMPLE | RENT TO OWN EXAMPLE
 
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http://buybaltimoreproperties.com/ Get full asking price for your property by doing a Rent-To-Sell contract with a Rent-To-Own buyer. Visit our website at www.BuyBaltimoreProperties.com to see all of our rent-to-own properties, and let us know if you are looking for a rent-to-own home or would like us to help you find a rent-to-own buyer for your house. Contact Shannon French (410) 948-9434 for more information. http://buybaltimoreproperties.com/
Views: 4765 Keith French
Accounting for Leases -  Part 4
 
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This is a continuation of the discussion on the topic of accounting for leases. This video demonstrates the effects of a bargain purchases options.
Views: 211 Lynnette Yerbury
13 How to create Purchase Order - ZipBooks Cloud Based GST Ready Accounting, CRM Software
 
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How to create Purchase Order - ZipBooks Cloud Based GST Ready Accounting, CRM Software
Views: 104 ZipBooks Software
John Messina Real Estate Attorney California Commercial Lease Book Option Purchase
 
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MessinaHankinLaw.com Get a copy of John Messina's book: California Commercial Lease Option Purchase Agreements Line by Line: A Detailed Look at California Commercial Lease Option Purchase Agreements and How to Change Them to Meet Your Needs [Paperback] If people just dealt with the "what ifs" prior to formalizing their contractual relationship, they would not later have to deal with the "what nows." It's the "what nows" that ultimately serve as the foundation for bitter litigation. Friendships and families are forever divided over matters that could have easily been avoided if, during the excitement of the venture, simple "what if" questions were addressed by all parties. Some of these questions with respect to a lease and option to purchase are what inspired me to draft the commercial lease, purchase option, and purchase agreement discussed in this book. MessinaHankinLaw.com
without Inventory Accounting Sale Purchase, Credit/Debit Note, expense Vouscher Entry
 
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Its Great Feature for CA and Accountants and those who don't want to maintain Inventory. with GST Reports