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Introduction to Financial Accounting Basic Accounting Concepts (Chapter 1) January 28th, 2013 by Professor Victoria Chiu This lecture focuses mainly on famil...
Lecture 11: Inventories Professor Carolyn Levine Inventory are goods held for sale fr a retailer or merchandiser, but for a manufacturer it is goods used in ...
Lecture #1 CHAPTER 1 Three Major Categories of State or Local Government CHAPTER 2 Financial Reporting For State and Local Governments Introduction 0:00 Lear...
Lecture # 2 Chapter 3 - Government Operating Statement. Budgetary Accounting. Chapter 4 - Illustrative Transactions and Financial Statements. 03-10-14 Please...
Lecture # 2 Chapter 3 - Government Operating Statement. Budgetary Accounting. Chapter 4 - Illustrative Transactions and Financial Statements. 03-10-14 Please...
Lecture # 2 Chapter 3 - Government Operating Statement. Budgetary Accounting. Chapter 4 - Illustrative Transactions and Financial Statements. 03-10-14 Please...
Lecture # 3 Chapter 5 - Accounting for General Capital Assets and Capital Projects Chapter 6 - Accounting for General Long-Term Liabilities and Debt Services...
Lecture #4 CHAPTER 7 Accounting for the Business-Type Activities of State and Local Governments CHAPTER 8 Accounting for Fiduciary Activities - Agency & Trus...
Introduction to Managerial Accounting Professor Tatianna Gershberg Lecture: Performance Evaluation Systems Advantages and Disadvantages of Decentralization 0...
Lecture 1: Advanced Accounting Consolidation of Financial Information: Equity Method Professor Kogan Please visit our website at http://raw.rutgers.edu Time Stamps: 0:04 Introduction to Business Combinations 12:50 Acquisition Method when dissolution takes place 16:02 Acquisition Method - Consideration transferred is above net identified asset fair value 23:28 Example of Acquisition Method Summary: In Lecture #1, Professor Kogan will introduce business combinations which is the consolidation of financial information. In this chapter he will cover the acquisition method and how it affects the net identified asset Fair Value. He will slowly go through each step explaining in detail how acquisition method works. Please subscribe to our channel to get the latest updates on the RU Digital Library.
Business Law II: Professor Sharma Lecture #1, Chapter 18 Chapter 18: Formation of Sales and Lease Contracts Date: January 31, 2015 Please visit our website at http://raw.rutgers.edu Time Stamps: (in process) Summary of Lecture: (in process) Please subscribe to our channel to get the latest updates on the RU Digital Library.
Business Law II: Professor Sharma Lecture #1, Chapter 20 Chapter 20: Remedies for Breach of Sales and Lease Contracts Date: January 31, 2015 Please visit our website at http://raw.rutgers.edu Time Stamps: (in process) Summary of Lecture: (in process) Please subscribe to our channel to get the latest updates on the RU Digital Library.
Business Law II: Professor Sharma Lecture #2, Chapter 22 Chapter 22: Negotiable Instruments and E-Money Date: February 7, 2015 Please visit our website at http://raw.rutgers.edu Time Stamps: (in process) Summary of Lecture: (in process) Please subscribe to our channel to get the latest updates on the RU Digital Library.
Accounting Information Systems- Lecture 1 Professor Cooperberg 1/26/2015 Please visit our website at http://raw.rutgers.edu Time Stamps 0:05 The Data Hierarchy 4:16 Record Layout 5:45 Field Formats 7:08 Record Keys 11:01 Coding Systems 13:48 BlockCode Example- Chart of Accounts 14:58 Block Coding Problem 20:18 Numeric Group Coding 21:45 Mnemonic Group Coding 22:28 File Types 25:10 File Organization and Processing Modes 27:39 The Data Processing Cycle 29:25 Batch Processing 30:31 Online Processing 31:42 The Control Environment 36:04 AICPA Top 10 IT initiatives-2013 Summary: In this lecture, Professor Cooperberg will explains the type of structures used in accounting information systems. He reviews the data hierarchy used in access and familiarizes students with record layout. Professor Cooperberg continues with an explanation of field formats, record keys, and coding systems used in access. He concludes with examples of how each format is used. Please subscribe to our channel to get the latest updates on the RU Digital Library.
Accounting Information Systems- Lecture #2 January 28, 2014 Professor Cooperberg Please visit our website at http://raw.rutgers.edu Time Stamps: 0:04 IT- Hardware Components 1:15 Objectives 2:05 Input 2:49 Technologies for entering data 6:15 MICR systems 6:42 Optical scanning- Bar Codes and QR Readers 7:59 Point of Sale System 9:52 Processing Diagram 15:53 Output/Storage devices 16:59 Output: Printers and screen display 17:49 Storage: Permanent Storage 23:09 Types og Magnetic (Hard) disks and Flash drive 25:59 Quick Question 26:51 Computer software 27:54 Systems Software 37:36 Application Software 38:09 Systems Configuration Summary: In this lecture, Professor Cooperberg introduces students to hardware and software. He explains the computer system components including inputs, processing, and output/storage and provides students with examples of each component. Professor Cooperberg concludes with an explanation of software and provides several illustrations depicting how it works. Please subscribe to our channel to get the latest updates on the RU Digital Library.
Accounting Information Systems- System Analysis and Design (Documentation) Chapter 7B February 4, 2015 Professor Cooperberg Please visit our website at http://raw.rutgers.edu Time Stamps" 0:04 System Analysis and Design (Documentation) 0:28 Study Objectives 1:57 Documenting systems: Why documentation is important 3:26 Documenting systems: Example of flowchart 3:54 Process Map: Pictorial representation of business process 4:41 Process Map: Order fulfillment process- First level 7:04 Process Map: Second level Order fulfillment Process Map 7:59 Process Map: Restaurant Process Map 8:15 System Flowchart 8:44 System Flowchart: Standard Sybology 9:22 Systems Flowchart: Payroll sytsem flowchart 11:02 Flowchart Guidlines 12:37 Program Flowcharts 14:48 Decision Tables 18:08 Data Flow Dioagrams 20: 07 Data Flow Diagrams: Context Diagram 21:35 Data Flow Diagrams: Physical Data Flow Program 22:07 Data Flow Diagrams: Phsycial Data Flow Program Example 24: 14 Data Flow Diagrams: Logical Data Flow Diagram 24:38 Data Flow Diagrams: Logical Data Flow Diagram Example 26:09 Data Flow Diagram: Logical DFD- Decomposition 26:26 Data Flow Diagram:: Decomposition- Exploded View of 3.0 27:16 Data Flow Diagram: Guidlines for Drawery DFD's 28:30 Entity Relationship Diagrams (ERD) 31:30 Entity Relationship Diagrams: Cardinality 32:24 Entity Relationship Diagrams: ERD of Course Offerings 34:09 Quick Question 34:24 Software Tools 35:51 Software Tools: Case tool- Excelerator Summary In this lecture, Professor Cooperberg covers analysis and design (documentation). He explains the following topics: documenting systems, process maps, the system of flow chart, flow chart guidelines, program flowcharts, decision tables, data flow diagrams, entity relationship diagrams, and software tools. He provides an analysis and example for each of these topics. Please subscribe to our channel to get the latest updates on the RU Digital Library.
Accounting Information Systems- Logical Data Modeling (and Chang Chapter1) Chapter 8 Professor Cooperberg Please visit our website at http://raw.rutgers.edu Time Stamps 0:04 Logical Data Modeling 0:47 Study Objectives 1:20 From analysis to design 2:19 Entity- Relationship Diagrams 4:12 Cardinalities 15:41 Cardinalities- Crow's Feet Conventions 15:49 Extended- Entity Relationship Model (EER) 21:15 REA Models 23:49 REA General Diagrams 24:36 Basic Economics Dualities 26:25 Overall REA Model 29:10 REA: Revenue and Expenditure Cycles 30:58 REA - Cherokee Art and Antiques 47:24 Data Flow Diagram (DFD) 48:06 Context Level Data Flow Diagram 48:51 Level 0 Data Flow Diagrams 51:40 Level 1 Data Flow Diagrams 53:03 The 9 Steps Process of Database Design Summary In this lecture, Professor Cooperberg teaches logical data modeling. He introduces the following topics: entity- relationship diagrams, cardinalates, REA models, and the context level data flow diagrams. He explains each topic in detail and provides examples of how they each apply to the accounting information systems. Please subscribe to our channel to get the latest updates on the RU Digital Library.
Lecture 6: Audit Responsibilities and Objectives.
Lecture 2: Overview of Auditing and the Profession By Professor Helen Brown ----MARKINGS HAVE 8 SECONDS ADDED TO THEM FOR THE INTRO.---- Video Begins with a ...
Advanced Accounting- Partnerships Lecture 10/31/14 Professor Kogan Please visit our website at http://raw.rutgers.edu Time Stamps: 0:04 Review of Translation of Foreign Currency Financial Statements 14:18 Highly Inflationary Economics 22:02 Partnerships 35:35 Alternative Legal Forms 37:19 Alternative Legal Forms- Limited Liability Company 41:53 Purpose of the articles for Partnerships and Corporations 48:06 Articles of Partnership Summary: In this Lecture, Professor Kogan will first review translation of foreign currency financial statements. Then he will go on to partnerships and what type of partnerships are there. He will discuss what type of partnerships are legal and alternative to corporations. Please subscribe to our channel to get the latest updates on the RU Digital Library.
Advanced Accounting- Governmental Accounting Lecture-11/6/14 Professor Kogan Please visit our website at http://raw.rutgers.edu Time Stamps: 6:15 Governemental Accounting 12:08 GASB 14:30 Newark Public Schools Report 14:48 2 steps of financial statements 15:08 Governmental Wide Financial Statement 15:28 Statement of Net Assets 22:53 Statement of Activities 23:21 Figure out how the company uses their money on an annal basis 26:39 Basic Fund Financial Statements 29:36 Notes of Financial Statements Summary: In this lecture, Professor Kogan will introduce the topic Governmental Accounting. He will explain how governmental accounting uses the GASB method. He will show you an example of governmental accounting through the Newark public school report. Though the example of Newark public school report, he will explain that there are two sets of financial statements that the students will take a look at which are the governmental wide financial statement and basic financial statement. He first introduces the governmental wide financial statements which is the whole entity together. Soon after professor Kogan explains the statement of net assets which is basically a form of the balance sheet. The he goes into the statement of activities which is the form of income statements. As the lecture goes he gets into the Basic fund financial statement and briefly discusses how the footnotes will help get a better understanding of the company and how this may help the accountant. Please subscribe to our channel to get the latest updates on the RU Digital Library.
Intermediate Accounting I Lecture 2: Review of the Accounting Process (Part 2) by Rebecca Bloch In this lecture, the professor reviews the different financia...
Lecture 8: Auditing: Materiality and Risk Assessment