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コース：Accounting for Decision Making戻るには、こちら をクリックしてください。
- Welcome
- Why Do We Have Accounting?
- What is Accrual Accounting?
- What is a Balance Sheet?
- What is an Income Statement?
- Comparing the Two Statements
- Transactions to Financial Statements
- Journal Entries
- T-Accounts
- Using T-Accounts for Account Analysis
- An Overview of the Accounting Cycle
- Comprehensive Example Set Up
- Recording Externally Prompted Transactions
- Recording Adjusting Journal Entries
- Recording Closing Journal Entries
- Making an Income Statement
- Making a Balance Sheet
- The Economics of Value Creation
- Accounting Guidance on Revenue Recognition
- Bookkeeping for Revenue Recognition
- Accounting for the Allowance for Doubtful Accounts and the Bad Debt Expense
- What goes into Inventory and Cost of Goods Sold
- Which One Did We Sell? Inventory Cost Flow Assumptions
- Bookkeeping for Inventory Transactions
- How Do We Think About Long Lived Assets?
- Basic Bookkeeping for Depreciation
- Changing Depreciation Estimates
- Selling an Asset
- When an Asset is used to make another Asset
- How Do We Think About Non-Physical Assets?
- Bookkeeping for Amortization and Intangibles
- What is Goodwill?
- Calculating Goodwill
- Asset Impairments
- An Overview of Liabilities
- Deferred Revenue
- What is a Contingent Liability?
- Bookkeeping for Contingent Liabilities
- The Economics of Interacting with Owners
- Basic Bookkeeping for Equity
- Treasury Stock
- Why Do We Have Cash Flow Statements?
- Putting Cash into Categories
- Direct Cash Flow Example
- What is an Indirect Cash Flow Statement
- Indirect Cash Flow Example
- Changes in Working Capital
- Indirect with Changes in Working Capital Example
- What is a Ratio?
- Warnings About Ratios
- Build Your Own Ratios
- Stock Over Stock
- Flow Over Flow
- Stock and Flow Ratios
- Congratulations
- Greg Miller and Gautam Kaul