Mastering Us Gaap: A Guide To Financial Reporting Standards




What you'll learn
Principles and applications of US Generally Accepted Accounting Principles (GAAP).
Financial statement presentation under US GAAP.
Revenue recognition principles according to US GAAP.
Inventory valuation methods and their application.
Treatment of intangible assets in financial reporting.
Understanding liabilities and their presentation in financial statements.
Equity accounting and its implications.
Application of ASC sections for comprehensive financial reporting.
Analysis of complex accounting scenarios using practical examples.
Interpreting accounting standards and their impact on financial statements.
Requirements
Basic understanding of accounting principles. Familiarity with financial statements. Knowledge of basic financial accounting terminology.
Proficiency in using accounting software (preferred but not mandatory). Ability to interpret and analyze numerical data. Understanding of business transactions and their impact on financial statements.
Basic knowledge of corporate finance concepts (preferred but not mandatory).
Access to relevant accounting standards and guidelines (e.g., US GAAP).
Description
Welcome to our comprehensive course on US Generally Accepted Accounting Principles (GAAP). In this course, we will delve deep into the intricacies of US GAAP, providing you with a thorough understanding of its principles and applications in financial reporting.Throughout this course, you will embark on a journey through various sections, each focusing on different aspects of US GAAP standards and regulations. From the fundamental principles to complex accounting treatments, you will explore topics ranging from financial statement presentation to revenue recognition, equity accounting to consolidation, and much more.Whether you are a student aiming to build a strong foundation in accounting principles, a professional seeking to enhance your understanding of US GAAP for career advancement, or an individual interested in gaining insights into financial reporting standards, this course is designed to meet your learning needs.Our engaging lectures, practical examples, and real-world case studies will provide you with the knowledge and skills necessary to navigate the complexities of US GAAP effectively. By the end of this course, you will emerge with a comprehensive understanding of US GAAP, empowering you to apply these principles with confidence in various accounting scenarios.Join us on this educational journey as we unravel the intricacies of US GAAP and equip you with the expertise needed to excel in the field of accounting and finance. Let's embark on this learning adventure together!Section 1: Introduction OverviewIn this introductory section, participants delve into the foundational aspects of US GAAP, gaining insight into its historical evolution, core principles, and overall significance in the realm of accounting and financial reporting. Through a comprehensive exploration, learners familiarize themselves with the fundamental concepts that underpin the subsequent discussions on ASC standards.Section 2: US GAAP: ASC 105 - GAAP History and HierarchyParticipants embark on a journey through the origins and development of US GAAP, tracing its evolution from its inception to the present day. They explore the intricate hierarchy of GAAP, understanding the roles played by various entities such as the Financial Accounting Standards Board (FASB) in setting and maintaining these standards.Section 3: US GAAP: ASC 205 - Presentation of Financial StatementsIn this section, learners are introduced to the essential principles governing the presentation of financial statements according to ASC 205. Through detailed discussions and illustrative examples, participants grasp the intricacies of comparative financial statements, discontinued operations, and the distinction between liquidation and going concern presentations.Section 4: US GAAP: ASC 210 - Balance SheetHere, participants delve into the nuances of ASC 210, focusing on the balance sheet. They gain a comprehensive understanding of the components of the balance sheet, including assets, liabilities, and equity. Through practical examples and case studies, learners analyze classified balance sheets and interpret the financial position of an organization.Section 5: US GAAP: ASC 215 and 225 - Shareholder Equity and Income StatementIn this section, participants explore ASC 215, which delineates the principles governing shareholder equity, and ASC 225, which pertains to the income statement. Through detailed discussions and real-world examples, learners understand the intricacies of reporting shareholder equity transactions and interpreting income statement elements such as revenue, expenses, gains, and losses.Section 6: US GAAP: ASC 230 - Statement of Cash FlowThis section focuses on ASC 230, which governs the preparation and presentation of the statement of cash flows. Participants gain insight into the different formats of the statement of cash flows and learn about the direct and indirect methods of cash flow reporting. Through practical exercises, learners develop proficiency in analyzing cash flow activities and assessing an organization's liquidity.Section 7: US GAAP: ASC 260 and 305 - EPS and Cash EquivalentsIn this section, participants delve into ASC 260, which addresses earnings per share (EPS), and ASC 305, which pertains to cash equivalents. Through comprehensive discussions and case studies, learners understand the computation and disclosure of EPS, as well as the classification and valuation of cash equivalents on the balance sheet.Section 8: US GAAP: ASC 310 - ReceivablesParticipants in this section explore ASC 310, which focuses on the accounting treatment of receivables. Through in-depth lectures and practical examples, learners understand the different methods of recognizing and measuring receivables, including the allowance method and the direct write-off method. They also gain insights into the valuation of receivables and the impact of credit risk on financial statements.Section 9: US GAAP: ASC 323 and 326 - Investments and Credit LossesIn this section, participants delve into ASC 323, which covers equity method investments, and ASC 326, which addresses credit losses on financial instruments. Through detailed explanations and case studies, learners grasp the accounting principles related to equity investments and the determination of credit losses. They also learn how to apply these principles to various investment scenarios.Section 10: US GAAP: ASC 330 - InventoryThis section focuses on ASC 330, which governs the accounting treatment of inventory. Participants learn about inventory valuation methods, such as the first-in, first-out (FIFO) method and the weighted average cost method. Through practical examples and exercises, learners understand how inventory valuation impacts financial statements and analyze inventory-related transactions.Section 11: US GAAP: ASC 350 - Intangibles - Goodwill and OtherIn this section, participants explore ASC 350, which addresses the accounting treatment of intangible assets, including goodwill. Through comprehensive lectures and case studies, learners understand the concepts of intangible asset recognition, measurement, and impairment testing. They also gain insights into the accounting treatment of goodwill and other intangible assets acquired in business combinations.Section 12: US GAAP: ASC 360 - Property, Plant, and EquipmentThis section focuses on ASC 360, which governs the accounting treatment of property, plant, and equipment (PP&E). Participants learn about the initial recognition, subsequent measurement, and depreciation of PP&E assets. Through practical examples and discussions, learners understand how to account for PP&E disposals and impairments and interpret related financial disclosures.Section 13: US GAAP: ASC 405 and 430 - Liabilities and Deferred RevenueIn this section, participants delve into ASC 405, which covers the accounting treatment of liabilities, and ASC 430, which addresses deferred revenue. Through detailed explanations and case studies, learners explore various types of liabilities and understand how they are measured and reported in financial statements. They also gain insights into the recognition and deferral of revenue and analyze the impact of these transactions on financial performance.Section 14: US GAAP: ASC 470 - DebtParticipants in this section explore ASC 470, which governs the accounting treatment of debt. Through comprehensive lectures and practical examples, learners understand the classification, measurement, and presentation of debt instruments in financial statements. They also gain insights into the accounting for troubled debt restructurings and analyze the impact of debt-related transactions on a company's financial position.Section 15: US GAAP: ASC 505 - EquityThis section focuses on ASC 505, which addresses the accounting treatment of equity instruments. Participants learn about the classification, measurement, and presentation of equity securities, including common stock and preferred stock. Through practical examples and discussions, learners understand how to account for treasury stock transactions, stock dividends, and stock splits, and analyze the impact of these transactions on shareholders' equity.Section 16: US GAAP: ASC 605 - Revenue RecognitionIn this section, participants delve into ASC 605, which governs the accounting treatment of revenue recognition. Through detailed explanations and case studies, learners explore the principles of revenue recognition and understand the criteria for revenue recognition under US GAAP. They also gain insights into the accounting for various types of revenue transactions and analyze the impact of revenue recognition on financial statements.Section 17: US GAAP: ASC 705 and 740 - Cost of Sales and Income TaxesThis section focuses on ASC 705, which covers the accounting treatment of cost of sales, and ASC 740, which addresses income taxes. Participants learn about the classification, measurement, and presentation of cost of sales in financial statements and gain insights into the accounting for income taxes, including deferred tax assets and liabilities. Through practical examples and discussions, learners understand how these transactions impact a company's financial performance and tax obligations.Section 18: US GAAP: ASC 810 - ConsolidationIn this final section, participants explore ASC 810, which governs the accounting treatment of consolidation and business combinations. Through comprehensive lectures and case studies, learners understand the principles of consolidation, including the determination of control and the preparation of consolidated financial statements. They also gain insights into the accounting for variable interest entities (VIEs) and analyze the impact of consolidation on financial reporting.
Overview
Section 1: IntroductionOverview
Lecture 1 US GAAP Overview Part 1
Lecture 2 US GAAP Overview Part 2
Section 2: US GAAP: ASC 105 - GAAP History and Hierarchy
Lecture 3 Introduction to US GAAP
Lecture 4 Objectives of US GAAP
Lecture 5 Abbreviations
Lecture 6 Financial Accounting Standards
Lecture 7 FASB Standard Setting
Lecture 8 FASB Standard Setting Continue
Lecture 9 ASC Part 1
Lecture 10 ASC Part 2
Lecture 11 ASC Part 3
Lecture 12 ASC Part 4
Lecture 13 ASC Part 5
Lecture 14 ASC Part 6
Lecture 15 ASC Part 7
Lecture 16 Conclusion ASC 105
Section 3: US GAAP: ASC 205 - Presentation of Financial Statements
Lecture 17 Introduction to Accounting Standard Codification 205
Lecture 18 Comparative FS
Lecture 19 Comparative FS Example
Lecture 20 Discontinued FS
Lecture 21 Discontinued Example
Lecture 22 Liquidation FS
Lecture 23 Going Concern FS
Lecture 24 Primary Financial Statement
Section 4: US GAAP: ASC 210 - Balance Sheet
Lecture 25 Introduction to Accounting Standard Codification 210 BS
Lecture 26 Balance Sheet
Lecture 27 Example of Classified Balance Sheet
Section 5: US GAAP: ASC 215 and 225 - Shareholder Equity and Income Statement
Lecture 28 Accounting Standard Codification 215
Lecture 29 Introduction to ASC 225
Lecture 30 Asc Example 225
Section 6: US GAAP: ASC 230 - Statement of Cash Flow
Lecture 31 Introduction to ASC 230
Lecture 32 ASC 230 Overview
Lecture 33 Format Example
Lecture 34 CFS Methods
Lecture 35 Direct Method of Cash Flow
Lecture 36 Direct and Indirect Method Activities
Lecture 37 CFS Format Example
Section 7: US GAAP: ASC 260 and 305 - EPS and Cash Equivalents
Lecture 38 Introduction to ASC 260
Lecture 39 ASC 260 Overview
Lecture 40 Simple Capital Structure
Lecture 41 Weighted Average Example
Lecture 42 Complex Capital Structure
Lecture 43 EPS Example
Lecture 44 Introduction to ASC 305
Lecture 45 Classification of Cash and Example
Section 8: US GAAP: ASC 310 - Receivables
Lecture 46 Receivables and Example
Lecture 47 Receivable Discount and Example
Lecture 48 Direct write off Example
Lecture 49 Allowance Method Excel Example
Lecture 50 Concepts and NR
Section 9: US GAAP: ASC 323 and 326 - Investments and Credit Losses
Lecture 51 Equity Method
Lecture 52 Equity Accounting
Lecture 53 Equity Accounting Example
Lecture 54 Financial Intruments-Credit Losses
Section 10: US GAAP: ASC 330 - Inventory
Lecture 55 Introduction to ASC 330
Lecture 56 Inventory Valuation Example
Lecture 57 Inventory Accounting
Lecture 58 Inventory Accounting Example Part 1
Lecture 59 Inventory Accounting Example Part 2
Lecture 60 Inventory Accounting Example Part 3
Section 11: US GAAP: ASC 350 - Intangibles - Goodwill and Other
Lecture 61 Introduction to ASC 350
Lecture 62 Goodwill Example
Lecture 63 Intangibles
Section 12: US GAAP: ASC 360 - Property, Plant, and Equipment
Lecture 64 Introduction to ASC 360
Lecture 65 Depreciation Methods
Lecture 66 Basic Depreciation Methods
Lecture 67 Disposals of PP and E
Section 13: US GAAP: ASC 405 and 430 - Liabilities and Deferred Revenue
Lecture 68 ASC-405 Liabilities
Lecture 69 ASC-430 Deferred Revenue
Lecture 70 ASC-430 Deferred Revenue Continue
Section 14: US GAAP: ASC 470 - Debt
Lecture 71 ASC-470 Debt
Lecture 72 ASC-470 Debt Continue
Lecture 73 Troubled Debt Restructurings
Section 15: US GAAP: ASC 505 - Equity
Lecture 74 Introduction to ASC 505
Lecture 75 Equity and Treasury Stock
Lecture 76 Treasury Stock Cost Method
Lecture 77 Treasury Stock Par Method
Lecture 78 Stock Dividend
Lecture 79 Stock Dividend Continue
Lecture 80 Stock Splits
Section 16: US GAAP: ASC 605 - Revenue Recognition
Lecture 81 Introduction to ASC-605
Lecture 82 Revenue Recognition
Lecture 83 Revenue Recognition Examples Part 1
Lecture 84 Revenue Recognition Examples Part 2
Lecture 85 Revenue Recognition Examples Part 3
Lecture 86 Revenue Recognition Examples Part 4
Section 17: US GAAP: ASC 705 and 740 - Cost of Sales and Income Taxes
Lecture 87 ASC-705 Cost of Sales
Lecture 88 Introduction to ASC-740
Lecture 89 Income Taxes Differences
Lecture 90 Income Taxes Examples
Section 18: US GAAP: ASC 810 - Consolidation
Lecture 91 Introduction to ASC 810
Lecture 92 Consolidation
Lecture 93 VIE Model
Lecture 94 Acquisition Method
Lecture 95 Elimination JE
Lecture 96 Elimination JE Continue
Accounting professionals seeking to enhance their knowledge of US Generally Accepted Accounting Principles (GAAP).,Finance professionals aiming to deepen their understanding of financial reporting standards.,Students pursuing accounting or finance degrees interested in gaining expertise in US GAAP.,Individuals preparing for professional accounting certifications (e.g., CPA, CMA) requiring proficiency in US GAAP.,Business owners or managers wanting to improve their financial reporting practices and compliance with US accounting standards.,Auditors seeking to stay updated on US GAAP regulations and requirements.,Professionals transitioning into accounting or finance roles requiring familiarity with US GAAP.,Anyone interested in understanding the fundamentals of US financial reporting standards for personal or career development.



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