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ACCA F3 Regulatory Framework
 
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In this lecture we will look briefly at the regulatory system that exists for financial accounting, and the role of International Financial Reporting Standards. Free lectures for the ACCA F3 Financial Accounting / FIA FFA Exam To fully benefit from this video, download free ACCA F3 lecture notes from http://opentuition.com/acca/ *** The complete list of free ACCA lectures is available on http://opentuition.com/acca/
Views: 4342 OpenTuition
The Conceptual Framework for the Financial Reporting in a few minutes
 
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http://www.ifrsbox.com IFRS Framework summary explains current Framework developments, focusing on qualitative characteristics of financial reporting, its purpose, measurement, recognition, elements of the financial statements and many more. Get "Top 7 IFRS Mistakes" report and e-mail updates at http://www.ifrsbox.com
Views: 136691 Silvia M. (of IFRSbox)
The Accounting Regulatory Environment
 
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FIN 370 - Bryant University
Views: 1264 Jack Trifts
Accounting Standards Full | Accounting and Financial Management (ACCT101)
 
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http://goo.gl/D75S9t for more free video tutorials covering Accounting and Financial Management. This video gives an introduction on accounting standards full understanding the background of accounting principle & outlining the qualities and characteristics of financial information. GAAP, Generally Accepted Accounting Principles can be discerned by 2 origins- authoritative standard and conceptual framework. International Accounting Standards Board, IASB provides the foundational set of international accounting standards and Australian Accounting Standards Board, AASB uses these and adds on to them as necessary principle precise to Australia. IASB & AASB together have been considered as the base of authoritative standard. On the contrary, conceptual frameworks are developed by accounting professional to guide accountants when they prepare & present financial statement. Moving on, the video demonstrates the principles and SACS (Statement of Accounting Concepts) of conceptual frameworks in greater details. Next, it talks about the applications and difficulties of GAAP subsequently show how financial positions and performances as well as cash flows can allow users to make informed economic decision. Finally, the video talks about the quantitative characteristics of accounting standards that include relevance, reliability and comparability.
Views: 8662 Spoon Feed Me
Leases | Financial Accounting & Reporting | Miles CPA Review
 
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http://www.milescpareview.com/ Accounting for Leases in the United States regulated by the Financial Accounting Standards Board (FASB) by the Financial Accounting Standards Number 13.The accounting profession recognizes leases as either an operating lease or a capital lease (finance lease). A simple yet conceptual topic dealt perfectly! Watch this exclusive video from FAR section of CPA course and master the topic using this dynamic and interactive lecture. http://www.milescpareview.com/
Views: 85399 Miles CPAReview
An Overview of Financial Accounting
 
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This Lecture talks about An Overview of Financial Accounting
Views: 414 Cec Ugc
EG Module 1 - Co-regulation of the accounting profession
 
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EG Module 1 - Co-regulation of the accounting profession It can be very challenging to understand the regulatory structure applicable to the accounting profession. There are different boards responsible for different standards and in turn these report to different authorities. In this knowledge clip, we slowly build the regulatory structure piece by piece to aid with your understanding and learning. By the end you should be able to put together the different pieces to form a full visual depiction of the regulatory structure for the accounting profession. There are eight attributes that provide guidance in identifying the existence of a profession. The one attribute that is our focus here is a ‘high degree of autonomy and independence.’ This refers to the ability of the profession to set its own standards and regulate itself. As such, this leads us into the discussion of the accounting profession’s regulatory structure. The first piece of this regulatory puzzle is to understand the structure. The accounting profession used to have a high level of autonomy and self-regulation. Due to corporate failures and unprofessional conduct by some accountants, the accounting profession does not have full control over its regulation. Therefore it is not a self-regulatory structure. The Australian government now plays an important part in the regulatory structure. As such, this is referred to as a ‘co-regulatory structure’ since it is co-regulated by the government and the profession. The accounting profession in Australia comprises three professional bodies, namely: - CPA Australia - Chartered Accountants Australia and New Zealand (previously the Institute of Chartered Accountants Australia); - and - The Institute of Public Accountants (IPA). CPA Australia and The Chartered Accountants Australia and New Zealand established the Accounting Professional and Ethical Standards Board (APESB). This board comprises members from all three professional bodies and is responsible for setting ethical standards, such as the Code of Professional Conduct, which all three professional bodies are required to comply with. We have individual professional accountants who are required to register with one or more of these professional bodies. Each professional body has its own self-regulatory structure for monitoring compliance, setting minimum educational requirements and disciplinary processes. So, this picture outlines how the profession sets its own standards and has its own self-regulatory structures. We now look at the pieces making up the government regulation of the accounting profession. The Government piece of the regulatory puzzle starts with the Australian Financial Reporting Council (FRC). The FRC is a government body. The FRC has two boards that report directly to it. These are the Australian Accounting Standards Board (AASB) and the Australian Auditing and Assurance Standards Board (AUASB). The AASB is responsible for setting accounting standards while the AUASB is responsible for setting auditing and assurance standards. Therefore, accounting, auditing and assurance standards are not set by the profession but are set and regulated by the government. That is, they have the full force of the law and failure to comply could have legal consequences. Now let’s put all the regulatory pieces together. First we have the government regulated elements. That is the FRC which in turn has the AASB and the AUASB reporting to it. The accounting and auditing standards are set by the government. Next we have the profession’s self-regulated elements. That is the formation of the APESB and the setting of ethical standards. The professional bodies that are required to comply with all the standards are additional pieces and finally, we have the individual professional accountants who are members of one of more of these professional bodies. The professional bodies self-regulate their members. Therefore, looking at this completed puzzle, you would see that the accounting profession is not solely regulated by itself. There is a strong government element as well. Thus, this is a co-regulatory structure.
Accounting Rules
 
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Accounting Rules Generally Accepted Accounting Principles GAAP Why have accounting rules ? So that everyone plays the "accounting game" the same way. So, in order to provide comparative financial information the accounting profession has established some rules and guidelines. Two notable rule making bodies are the united State's Financial Accounting Standards Board and the International Accounting Standards Board. Free Accounting & Bookkeeping Help http://www.dwmbeancounter.com In a nutshell, my site Bean Counter is primarily an accounting educational and training site that offers free beginning bookkeeping and accounting tutorials, courses, exams, tests, quizzes, and games with a dose of humor injected.
Views: 3107 Bean Counter
[#3] Retirement of a Partner [ Comprehensive Problem ] Financial accounting tutorial:- by kauserwise
 
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▓▓▓▓░░░░───CONTRIBUTION ───░░░▓▓▓▓ If you like this video and wish to support this kauserwise channel, please contribute via, * Paytm a/c : 7401428918 * Paypal a/c : www.paypal.me/kauserwisetutorial [Every contribution is helpful] Thanks & All the Best!!! ─────────────────────────── Here is the video about Retirement of a partner Comprehensive problem in financial accounting, in this video we discussed how to preparation of Journal entry, how to prepare revaluation account, partners capital account, new balance sheet and Partners Loan account in simple manner, hope this will help you to get the subject knowledge at the end. if you like this please like, comment, share and subscribe. Thanks and All the best. To watch more tutorials pls visit: www.youtube.com/c/kauserwise * Financial Accounts * Corporate accounts * Cost and Management accounts * Operations Research Playlists: For Financial accounting - https://www.youtube.com/playlist?list=PLabr9RWfBcnojfVAucCUHGmcAay_1ov46 For Cost and Management accounting - https://www.youtube.com/playlist?list=PLabr9RWfBcnpgUjlVR-znIRMFVF0A_aaA For Corporate accounting - https://www.youtube.com/playlist?list=PLabr9RWfBcnorJc6lonRWP4b39sZgUEhx For Operations Research - https://www.youtube.com/playlist?list=PLabr9RWfBcnoLyXr4Y7MzmHSu3bDjLvhu
Views: 44547 Kauser Wise
Introduction to Internal Control | Accounting and Financial Management (ACCT101)
 
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http://goo.gl/O599DV for more free video tutorials covering Accounting and Financial Management. This video demonstrates why organizations need internal control and subsequently outlines the components as well as limitations of internal control. Internal control is a system of accounting procedures and processes that are designed by management and implemented by organizations personnel to promote a reliable financial reporting, ensure compliance with all regulations and promote effective as well as efficient operation. Moving on, the video explains internal control as an entire system that dictates how accounting data should be recognized, recorded and preserved. It is not just one particular act, but dictates how all activities are performed. Next, the video discusses about the needs of internal control. Later, the video outlines the components of internal control that includes control environment, risk assessment, information and communication, monitoring and control activities. Finally, the video briefly talks about the limitations of internal control system e.g., misjudgment, collisions, misunderstanding, clerical errors, expense and override activities etc.
Views: 18798 Spoon Feed Me
Decoding the CPA Exam | Financial Accounting & Reporting
 
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Tim Gearty, CPA, MBA, JD, CGMA shares some tips and tricks for the Financial Accounting & Reporting (FAR) Section of the CPA Exam. Other Sections: REG: https://youtu.be/nBLXjXWylZw AUD: https://youtu.be/2w-47r-GE00 BEC: https://youtu.be/xWYb6tRpOB8 Helpful Hints: https://youtu.be/fFjQPUMipOI http://www.njcpa.org SUBSCRIBE FOR MORE CPA VIDEO TIPS AND NEWS - https://www.youtube.com/c/njcpa?sub_confirmation=1 LET'S CONNECT: NJCPA ► http://www.njcpa.org FACEBOOK ► https://www.facebook.com/njscpa TWITTER ► https://twitter.com/njcpa LINKEDIN ► https://www.linkedin.com/grp/home?gid=165152
Views: 3787 NJCPA
Introduction to Financial Accounting - ACCA Financial Accounting (FA) lectures
 
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Introduction to Financial Accounting - ACCA Financial Accounting (FA) lectures The complete list of free ACCA Financial Accounting (FA) lectures is available on https://opentuition.com/acca/fa/ Please go to OpenTuition to download the Financial Accounting (FA) notes used in this lecture, view the index to allFA lectures, and post questions on the Ask the ACCA FA Tutor Forums because we do not provide support on youtube comments section. Free ACCA lectures for the ACCA Financial Accounting (FA) Exam
Views: 1239 OpenTuition
The Fed Explains Bank Supervision and Regulation
 
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Healthy banks and healthy economies go hand in hand. The latest in the Atlanta Fed’s animated video series explains how the Federal Reserve ensures banks are doing business safely and providing fair and equitable services to their communities.
Views: 21491 AtlantaFed
Introduction to Financial Reporting - Part 2/6
 
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This is a recording of a lecture presented on the 27th of February 2014. It provides an introduction to what accounting is, how accounting is used and accounting regulation.
Views: 595 drdavebond
What is Accounting?
 
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Introduction to Accounting. What is accounting? Accounting is a useful way of recording and summarizing financial information. Businesses use accounting to keep their financial information organized which helps them in making sense of their financial data and also keeps them compliant of financial regulations. Accounting consists of 2 parts. Bookkeeping and Analysis. Bookkeeping, which is also known as financial accounting, is the process of recording and summarizing financial information. Bookkeeping involves the recording of transactions such as sales, purchases and expenses which are then summarized and presented in the form of financial statements which show the overall health of the business. Bookkeeping helps to organize the financial data which facilitates the effective management of the business by providing key information such as how profitable the business is, such as how profitable the business is, how much money customers owe to the business, how much tax needs to be paid, and so on. Bookkeeping is the backbone of an accounting system and forms the basis of analysis in management accounting. Management accounting provides information for decision making, planning and control of the business. For example, information relating to investment decisions, budgeting and performance measurement. To summarize, accounting is a reliable process for recording, organizing and analyzing financial information which helps in the effective management of the business. Study Notes: https://accounting-simplified.com/financial/what-is-accounting.html
Views: 1668 Accounting Simplified
A Mind Map of Accounting Standards - Financial Reporting Module 1
 
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Practice questions, videos and other resources to help you with your CPA Program studies are available at knowledgequity.com.au. We are an independent provider of support resources for the CPA Program and are not affiliated with CPA Australia.
Understand Golden Rules of Accounting by a 17 year old Commerce Student
 
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Follow me on Facebook - https://www.facebook.com/Studywithlavish Golden rules of Accounting, personal Account, Real account, Journal entries, Nominal account, commerce, accounts, accounting, B.com, BBA, how to record journal entries, Golden rules of accounting in english, golden rules of accounting with examples, Golden rules of accounting in hindi
Views: 215366 Lavish Gupta
Standard Setting Bodies: FASB, GAAP, SEC, AICPA | Intermediate Accounting | CPA Exam FAR | Chp 1 p 2
 
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After the stock market crash in 1929 and the Great Depression, there were calls  for  increased  government  regulation  and  supervision—especially  financial  institutions  and  the  stock  market.  As  a  result,  the  federal  government  established  the  Securities  and  Exchange  Commission  (SEC)  to  help  develop  and  standardize  financial  information  presented  to  stockholders. The SEC is a federal agency and administers the Securities Exchange Act of 1934  and several other acts. Most companies that issue securities to the public or are listed on a stock  exchange are required to file audited financial statements with the SEC. In addition, the SEC has  broad powers to prescribe the accounting practices and standards to be employed by companies  that fall within its jurisdiction.  9.  At the time the SEC was created, it encouraged the creation of a private standards­setting  body. As a result, accounting standards have developed in the private sector either through the  American Institute of Certified Public Accountants (AICPA) or the Financial Accounting Standards  Board  (FASB).  The  SEC  has  affirmed  its  support  for  the  FASB  by  indicating  that  financial  statements  conforming  to  standards  set  by  the  FASB  will  be  presumed  to  have  substantial  authoritative support.  10.  Over its history, the SEC’s involvement in the development of accounting standards has  varied. In some cases, the private sector has attempted to establish a standard, but the SEC has  refused to accept it. In other cases, the SEC has prodded the private sector into taking quicker  action on setting standards.  11.  If  the  SEC  believes  that  an  accounting  or  disclosure  irregularity  exists  regarding  a  company’s  financial  statements,  the  SEC  sends  a  deficiency  letter  to  the  company.  If  the  company’s  response  to  the  deficiency  letter  proves  unsatisfactory,  the  SEC  has  the  power  to  issue a “stop order,” which prevents the registrant from issuing securities or trading securities on  the exchanges. Criminal charges may also be brought by the Department of Justice.  At  the  urging  of  the  SEC,  the  AICPA  appointed  the  Committee  on  Accounting  Procedure (CAP) in 1939. This group issued 51 Accounting Research Bulletins (ARBs) during  the years 1939 to 1959. In  1959,  the  AICPA  created  the  Accounting  Principles  Board  (APB).  The  major  purposes of this group were (a) to advance the written expression of accounting principles, (b) to  determine  appropriate  practices,  and  (c) to  narrow the  areas  of  difference  and  inconsistency  in  practice. Its  pronouncements,  known  as APB  Opinions,  were  intended to  be  based mainly  on  research studies and be supported by reason and analysis.  The FASB  14.  Early  in  its  existence  the  APB  was  criticized  for  lack  of  productivity  and  failing  to  act  promptly,  then  it  was  criticized  for  overreacting  to  certain  issues.  A  committee,  known  as  the  Study Group on Establishment of Accounting Principles (Wheat Committee), was set up to  study the APB  and  recommend  changes  in  its  structure  and  operation. The  result  of the Study  Group’s  findings  was  the  demise  of  the  APB  and  the  creation  of  the  Financial  Accounting  Standards Board (FASB) in 1973. The FASB represents the current rule­making body within the  accounting profession.  15.  The role of the AICPA in standard setting is now diminished, but has a Financial Reporting  Executive Committee  (FinREC), which is authorized to make public statements on behalf of the  AICPA  on  financial  reporting  matters.  FinREC  also  issues  audit  and  accounting  guides,  which  address  particular  areas  in financial  reporting.  Furthermore, the  AICPA  has  been the  leader  in  developing auditing standards through its Auditing Standards Board—but the Sarbanes­Oxley Act  now  requires  the  Public  Company  Accounting  Oversight  Board  to  oversee  the  development  of  auditing standards. The AICPA continues to develop and grade the CPA examination.  16.  The  mission  of  the  FASB  is  to  establish  and  improve  standards  of  financial  accounting  and reporting for the guidance and education of the public, which includes issuers, auditors
Public Interest Theory in Accounting
 
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==Ask me a question== - Facebook https://www.facebook.com/economista - Tweet @tetracarbon https://twitter.com/Tetracarbon - LinkedIn https://au.linkedin.com/in/tetracarbon - Snapchat tetracarbonedu Happy Studies! -Phillip
What is Financial Fair Play & Player Amortisation?
 
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Ever wondered about the logistics behind footballing transfers? ► Subscribe! It's free! http://bit.ly/TifoSubscribe ► And turn on your notifications for daily content! ► Please comment, share and like! ► http://tifofootball.com ► Follow Tifo Football on the socials! - Twitter: https://twitter.com/TifoFootball_ - Facebook: http://facebook.com/TifoFootball - Instagram: http://instagram.com/TifoFootball_ ► This was Written and Produced by Joe Devine! - Twitter: http://twitter.com/JM_Devine ► Want to win £2000 FOR FREE with our Premier League Predictor game uMAXit Football? - Website: http://umaxit.com ⚽⚽⚽ Tifo Football, formerly uMAXit Football, taking an illustrated look into the beautiful game. ⚽⚽⚽
Views: 167018 Tifo Football
Business Activities: Operating, Investing and Financing (Financial Accounting Tutorial #4)
 
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75% OFF the Full Crash Course on Udemy: http://bit.ly/2oZIdcP In this tutorial we discuss the various business activities a company encounters on a day to day basis. The activities of any company can be sorted into either operating, investing or financing activities. Operating normally has to do with current assets/current liabilities or working capital along with expenses and revenues. Investing activities involve long term or non-current assets like the purchase and sale of capital assets like property or investments (some examples). Financing activities involve non-current liabilities and equity accounts. The issuance of more shares to raise cash or the issuance of a dividend or repayment of bonds are all prime examples. Watch the video to get a basic idea as to how business activities are split into these three sections! Leave a comment or question if you have any trouble understanding the concept! ** NotePirate is privately owned and exclusive to NotePirate.com** Website: http://www.notepirate.com Follow us on Facebook: https://www.facebook.com/pages/Note-Pirate/514933148520001?ref=hl Follow us on Twitter: http://twitter.com/notepirate
Views: 24704 Notepirate
Rules of Debit and Credit
 
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In this video, you will learn in depth about accounting of business transactions and learn about how they affect different accounts, and how to apply the rules of debit and credit in different situations.
Views: 797757 Finance Train
Accounting Theory and Self Regulation
 
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Accounting 445 Final Project
Views: 2279 michelleromman
Lecture 08 - Accounting for financial instruments (2015)
 
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A recording of Lecture 8 of Accounting Standards & Regulations for the Autumn 2015 semester. Provides an introduction to the accounting for Financial Instruments (AASB 7, 9, 132 and 139). Recorded on April 30, 2015.
Views: 10357 drdavebond
Lease Accounting Overview (the new lease rule)
 
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This video provides an overview of lease accounting based on the new accounting rule per U.S. GAAP (ASU 2016-02). Under the new rule, all leases longer than one year must be capitalized. This means the lessee recognizes the property being leased as an asset, along with a corresponding liability for the lease payments. This is important, as many firms avoided recognizing billions of dollars in liabilities under the old lease accounting rules by structuring their leases to avoid capitalization. Even though all leases longer than one year must now be capitalized, both lessors and lessees must perform five different tests to determine what type of lease they have (lessees classify a lease as a finance lease or an operating lease, whereas lessors classify a lease as a sales-type lease or an operating lease). Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like Edspira on Facebook, visit https://www.facebook.com/Edspira To sign up for the newsletter, visit http://Edspira.com/register-for-newsletter 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 Twitter, visit https://twitter.com/Prof_McLaughlin To follow Michael on Facebook, visit https://www.facebook.com/Prof.Michael.McLaughlin
Views: 11708 Edspira
Introduction to Accounting
 
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7 questions you may have regarding Accounting: What is the role of accounting? What types of accounting are there? What is the purpose of financial statements? Who uses financial statements? What are the financial statements? What regulation applies to financial accounting? What is role ethical considerations? More information at http://accountingeducationwebsite.com/blog/?page_id=2
Views: 2744 Brent Gregory
Accounting Concepts and Principles: Accounting Basics and Fundamentals
 
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This lesson will teach you 7 Accounting Concepts and Principles that underly all accounting studies and practice. To add relevance, reliability and comparability throughout the behaviour of all accountants globally, accountants follow these 7 accounting concepts in all their activities. This lesson should be the first topic you study in your Introduction to Accounting knowledge journey as it lays the fundamentals for all future accounting study. You will learn about: * The Entity Concept 2:07 * The Accounting Period Concept 5:08 * The Cost Principle 8:02 * The Matching Concept 11:34 * The Profit Recognition Principle 13:49 * The Conservatism Principle 16:50 * The Going Concern Principle 20:15 Each concept is explained both with the theory and an example or two. If you apply all these concepts & principles throughout your activity as a student, bookkeeper or accountant then you will be a successful accounting professional. So whether you are a accounting student, bookkeeper or MBA candidate with a finance subject, you should find value in this lesson. You can also get in touch anytime if you need any further help or clarification beyond the lesson. Just check out the contact details in our YouTube Channel. --------------------- This video was brought to you by AccoFina. Subscribe to the Channel: https://goo.gl/84Sfeg Or just check out the Channel Page: https://goo.gl/yTj9Bs Here’s AccoFina’s Most Popular YouTube Video: https://goo.gl/Jbv685 And here’s AccoFina’s Latest YouTube Upload: https://goo.gl/wDM83Y AccoFina Website, Product Pages and Social Networking: 1) Website (includes Free Spreadsheets, Free Books and Free Calculators) http://www.accofina.com 2) Amazon Author Page: http://www.amazon.com/author/axeltracy 3) Udemy Instructor Page https://www.udemy.com/u/axeltracy/ 4) Facebook http://www.facebook.com/accofinaDotCom 5) Twitter http://www.twitter.com/accofina 6) Google+ http://plus.google.com/+accofina
Views: 142098 AccoFina
Accounts Receivable | Financial Accounting & Reporting | Miles CPA Review
 
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http://www.milescpareview.com/ Accounts Receivable is the lifeblood of any business house. Any business Organization thrives and sustains on its debtors and sales. Managing and Controlling Accounts Receivables is an important activity for any CPA. The topic is well dealt and explained. Watch this exclusive video straight from Miles CPA Review course and master this hot topic for the CPA exam. http://www.milescpareview.com/
Views: 111645 Miles CPAReview
Advanced Regulatory Studies Program: Ratemaking, Accounting, Finance, and Economics
 
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Advanced Regulatory Studies Program: Ratemaking, Accounting, Finance, and Economics Intensive workshops for regulatory professionals, with an emphasis on analytical skills; open to everyone (government, non-profit, and private sectors). For more information: http://ipu.msu.edu/advanced/index.php
Views: 348 IPUMSU
Fraud and New International Accounting Rules
 
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Al Rosen: Over a hundred 'dirty tricks' possible under new IFRS accounting regulations. To watch a multi-part interview, click the link below: http://www.therealnews.com/t2/index.php?option=com_content&task=view&id=33&Itemid=74&jumival=662
Views: 7866 TheRealNews
1.2 Accounting|Meaning and Scope of Accounting|Accounting Functions| Users of Accounting Information
 
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Common Proficiency Test : Accounting Meaning and Scope of Accounting | Functions of Accounting | Accounting : Functions of Accounting- Measurement Forecasting Decision Making Comparison and Evaluation Control Government Regulation Taxation (00:00-07:45) Sub- field of Accounting- Financial Accounting Management Accounting Cost Accounting Social Responsibility Accounting Human Resource Accounting (07:46-09:20) Uses of Accounting Information- Investors Employees Leaders and Suppliers Customerss Government Public (09:21-17:36) Video by Edupedia World (www.edupediaworld.com), Free Online Education. Click here (https://www.youtube.com/playlist?list=PLJumA3phskPGBBRBw8-cTPYNCtNHLvZ1x) for more videos on Common Proficiency Test-Accounting. All Rights Reserved.
Views: 6680 Edupedia World
Accountancy Laws, Ethics, Taxes and Financial Reporting: Regulatory Review
 
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Cover case studies and engage in discussion questions that cover the California Accountancy Act, CBA regulations and actions that have led to recent CBA disciplinary actions. This course fulfills the California Board of Accountancy's two-hour regulatory review requirement.
Views: 43 CalCPA
FUNDAMENTAL ACCOUNTING CONCEPTS
 
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www.veduexcel.com VISIT MY SITE WWW.INDASSIMPLIFIED.COM
Views: 363295 k pavan sandeep
CPA- Regulation Exam - Items from other Entities Video 4
 
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To become a licensed Certified Public Accountant (CPA), you must first pass the Uniform CPA Examination®. The CPA Exam consists of four, four-hour sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR) and Regulation (REG). This video is related to one of the exams which is Regulation. This video is one of the several videos which may help you in passing your next CPA exam. If you have any question, please post it in the comment and I will get back to you at my earliest.
Views: 6 Khurram Aziz
The real truth about the 2008 financial crisis | Brian S. Wesbury | TEDxCountyLineRoad
 
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This talk was given at a local TEDx event, produced independently of the TED Conferences. The Great Economic Myth of 2008, challenging the accounting to accounting principal. Brian Wesbury is Chief Economist at First Trust Advisors L.P., a financial services firm based in Wheaton, Illinois. Mr. Wesbury has been a member of the Academic Advisory Council of the Federal Reserve Bank of Chicago since 1999. In 2012, he was named a Fellow of the George W. Bush Presidential Center in Dallas, TX where he works closely with its 4%-Growth Project. His writing appears in various magazines, newspapers and blogs, and he appears regularly on Fox, Bloomberg, CNBCand BNN Canada TV. In 1995 and 1996, he served as Chief Economist for the Joint Economic Committee of the U.S. Congress. The Wall Street Journal ranked Mr. Wesbury the nation’s #1 U.S. economic forecaster in 2001, and USA Today ranked him as one of the nation’s top 10 forecasters in 2004. Mr. Wesbury began his career in 1982 at the Harris Bank in Chicago. Former positions include Vice President and Economist for the Chicago Corporation and Senior Vice President and Chief Economist for Griffin, Kubik, Stephens, & Thompson. Mr. Wesbury received an M.B.A. from Northwestern University’s Kellogg Graduate School of Management, and a B.A. in Economics from the University of Montana. McGraw-Hill published his first book, The New Era of Wealth, in October 1999. His most recent book, It’s Not As Bad As You Think, was published in November 2009 by John Wiley & Sons. In 2011, Mr. Wesbury received the University of Montana’s Distinguished Alumni Award. This award honors outstanding alumni who have “brought honor to the University, the state or the nation.” There have been 267 recipients of this award out of a potential pool of 91,000 graduates. About TEDx, x = independently organized event In the spirit of ideas worth spreading, TEDx is a program of local, self-organized events that bring people together to share a TED-like experience. At a TEDx event, TEDTalks video and live speakers combine to spark deep discussion and connection in a small group. These local, self-organized events are branded TEDx, where x = independently organized TED event. The TED Conference provides general guidance for the TEDx program, but individual TEDx events are self-organized.* (*Subject to certain rules and regulations)
Views: 1776135 TEDx Talks
Golden Rules of Accounting In Hindi – How to Create Journal Entry
 
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In this video you will learn Golden Rules of Accounting. You will also learn a formula to create journal entries. After watching this full video you will have the power to create journal entry. ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- GST Rate - https://www.youtube.com/watch?v=ruVGVF0MZiU Same Header In Excel On All Pages - Same Header - https://youtu.be/UklTgHHU_UQ How To File GSTR 3 - GSTR 3 - In Hindi - https://youtu.be/rEc2s8pdt58 How To File GSTR 2 - GSTR 2 - In Hindi - https://youtu.be/SAHiavYPAA4 How To File GSTR 1 - GSTR 1 - In Hindi - https://youtu.be/5PQdNFU0GrI GST : GST Return Filing - GSt Return Form - https://youtu.be/GZRagRYpXbM GST Accounting Entries - Intra & Inter State Purchase and Sales Entries In Tally In Hind - https://youtu.be/LgfeIjIsao0 GST Accounting Entries - GST Accounting Entries In Tally In Hind - https://youtu.be/fv-VX3p1SP8 TDS entry in Tally - https://youtu.be/OiqCz_XQ6s0 More Than 100 Abbreviation - https://youtu.be/OSbwX5yIz3E How To Create Purchase Entry In Tally ERP9 - https://youtu.be/D7Q-qfqr3d4 How To Choose ITR Forms – How To Select ITR Form In Hindi - https://youtu.be/OAXtSGoGvyA ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Wish your greate success, Sudip Mondal Golden rules of accounting – how to create journal entry in hindi, golden rules of accounting, how to create journal entry in hindi, sonar pathar glass, kancher haturi, joler putul, accounting, journal, rules, of, to, entry, hindi, golden, basic accounting, financial accounting, journal entries accounting, basic accounting for beginners, accounting startup, start accounting firm, beginners accounting, account kaise banaye, journal knowledge, basic accounting knowledge, accounting knowledge in hindi, golden rules in accounts, accounts basics, accounts beginners,
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Post-Crisis Reform and Fair Value Accounting
 
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Bob Pozen of Harvard Business School discusses the controversial accounting rules and where we should go from here.
Objective of Financial Reporting for State and Local Governments | Governmental Accounting | CPA
 
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www.farhatlectures.com Like us on Facebook: https://www.facebook.com/accountinglectures Visit the website where you can search using a specific term: http://www.farhatlectures.org/ Connect with Linked In: https://www.linkedin.com/in/mansour-farhat-cpa-cia-cfe-macc-2453423a/ Financial statements have value only to the extent that they serve the needs of users. Having con- sidered the characteristics of government and not‐for‐profit entities, we now consider the general purposes of financial statements and the groups most likely to use them. We can then address the need for specific objectives of financial reporting and can review the objectives developed by both the GASB and the FASB. The purposes for which external financial statements—those included in an annual report—are employed vary from user to user and facilitate a combination of functions.4 For the most part, they should allow users to: • Assess financial condition. Users need to analyze past results and current financial condi- tions to determine the ability of the entity to meet its obligations and to continue to provide expected services. By establishing trends, users are better able to predict future fiscal develop- ments and to foresee the need for changes in revenue sources, resource allocations, and capital requirements. • Compare actual results with the budget. In light of the importance of the adopted budget, users want assurance that the entity adhered to it. Significant variations from the budget may signify either poor management or unforeseen circumstances that require an explanation. • Determine compliance with appropriate laws, regulations, and restrictions on the use of the funds. Users want evidence that the organization has complied with legal and contractual requirements, such as bond covenants, donor and grantor restrictions, taxing and debt limita- tions, and applicable laws. Violations not only can have serious financial repercussions, but can also jeopardize the entity’s viability. • Evaluate efficiency and effectiveness. Users want to know whether the entity is achieving its objectives and, if so, whether it is doing so efficiently and effectively. Hence, they need to compare accomplishments (outcomes) with service efforts and costs (resource inputs).
Europlace Financial Forum Jerôme HAAS Accounting standards 2/4
 
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Accounting standards : audacity is needed to builD a balanced world standard around business
Internal Control and Fraud Financial Accounting CPA Exam FAR
 
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Webiste: www.farhatlectures.com Like us on Facebook: https://www.facebook.com/accountinglectures Visit the website where you can search using a specific term: http://www.farhatlectures.org/ Connect with Linked In: https://www.linkedin.com/in/mansour-farhat-cpa-cia-cfe-macc-2453423a/ The most important element of the fraud triangle is opportunity. For an employee to commit fraud, the workplace environment must provide opportunities that an employee can take advantage of. Opportunities occur when the workplace lacks sufficient controls to deter and detect fraud. For example, inadequate monitoring of employee actions can create opportunities for theft and can embolden employees because they believe they will not be caught. A second factor that contributes to fraud is financial pressure. Employees sometimes commit fraud because of personal financial problems caused by too much debt. Or, they might commit fraud because they want to lead a lifestyle that they cannot afford on their current salary. The third factor that contributes to fraud is rationalization. In order to justify their fraud, employees rationalize their dishonest actions. For example, employees sometimes justify fraud because they believe they are underpaid while the employer is making lots of money. Employees feel justified in stealing because they believe they deserve to be paid more.
golden rule of Accounting (in Hindi )
 
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In this video all information is given about Accounting Accounting is one of the oldest and most respected professions in the world and accountants can be found in every industry from entertainment to medicine. Accountants are responsible for determining an organization’s overall wealth, profitability, and liquidity. Without accounting, organizations would have no basis or foundation upon which daily and long-term decisions could be made.The person in charge of accounting is known as an accountant and this individual is typically required to follow a set of rules and regulations, such as the Generally Accepted Accounting Principles. Accountants and bookkeepers prepare and maintain financial records. They make sure that financial records are accurate and prepared correctly. Additionally, they also make sure that tax reports are prepared correctly and paid when they are due. Accounting is a business language that gives information about the financial position of an organization. By learning Accounting we can easily communicate and understand the financial position of any business. Accounting allows a company to analyze the financial performance of the business and look at statistics such as net profit. The American Accounting Association defines Accounting as "The process of identifying, measuring and communicating economic information to permit informed judgements and decisions by users of the information." Accounting is systematic process of identifying, recording, measuring, classifying, verifying, summarizing, interpreting and communicating financial information. It reveals profit or loss for a given accounting period and the value of a firm's assets, liabilities and owners' equity. One part of accounting focuses on presenting the information in the form of general-purpose financial statements for people outside of the company. These external reports must be prepared in accordance with generally accepted accounting principles often referred to as GAAP . This part of accounting is known as Financial Accounting.This is the information that is used by managers, shareholders, banks, creditors, the public etc to make decisions involving the organization and its operations. Financial accounting information is subject to a set of ground rules that dictate how the information is reported and this ensures uniformity. Another part of Accounting provide company's management with the information in shape of reports it needs to keep the business financially healthy. These analyses and reports are not distributed outside of the company, This area of accounting is known as Management Accounting.
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Lecture 10 - Accounting for Income Taxes
 
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A recording of Lecture 10 of Accounting Standards & Regulations for the Autumn 2015 semester. Provides an introduction to the accounting for Income Taxes (AASB 112). Recorded on May 14, 2015.
Views: 8047 drdavebond
Seeking to introduce the Financial Services (Regulation of Derivatives) Bill
 
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Bank accounting rules allow them to overstate profits and understate losses. This Bill seeks to address the problem. For more, see this page: http://www.stevebaker.info/campaigns/the-financial-system/financial-services-regulation-of-derivatives-bill And these posts: http://www.stevebaker.info/tag/accounting/
Views: 174 Steve Baker