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From Baruch DML
26 playsThis tutorial discusses the accounting for a capital lease transaction, with emphasis on the general entries that are necessary when a company acquires an asset through… -
From Baruch DML
5 playsThis video discusses the calculation of diluted earnings per share when a company has stock options outstanding. The tutorial is presented by Paquita Davis-Friday,… -
From Baruch DML
35 playsThis tutorial discusses the accounting for a capital lease transaction. Capital lease is basically a way to purchase large value asset with a financing arrangement… -
From Baruch DML
44 playsThis video discusses the calculation of diluted earnings per share when a company has convertible debt and/or preferred stock. The tutorial is presented by… -
From Baruch DML
26 playsThis video discusses the calculation of basic earnings per share (EPS). The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin… -
From Baruch DML
3 playsThis video is the Part 3 of the presentation on non-monetary asset exchanges. It discusses the accounting when the transition is considered to lack commercial substance.… -
From Baruch DML
3 playsThis video is the Part 2 of the presentation on non-monetary asset exchanges. It discusses the accounting when the transaction is considered to have commercial substance… -
From Baruch DML
4 playsThis video is the Part 1 of the presentation on non-monetary asset exchanges. Topics include whether or not the assets exchanged are alike, or dissimilar (whether or nor… -
From Baruch DML
14 playsThis tutorial introduces the topic of investments in equity securities. It involves the accounting for the purchase of another corporation's common shares. This… -
From Baruch DML
8 playsThis tutorial introduces the topic of investments in equity securities. It involves the accounting for the purchase of another corporation's common shares. This… -
From Baruch DML
18 playsThis tutorial introduces the topic of investments in equity securities. It involves the accounting for the purchase of another corporation's common shares. This… -
From Baruch DML
22 playsThis tutorial introduces the topic of investments in equity securities. It involves the accounting for the purchase of another corporation's common shares. This… -
From Baruch DML
4 playsThis tutorial introduces the topic of investments in equity securities. It involves the accounting for the purchase of another corporation's common shares. This… -
From Baruch DML
9 playsThis tutorial introduces the topic of investments in equity securities. It involves the accounting for the purchase of another corporation's common shares. This… -
From Baruch DML
5 playsThis tutorial introduces the concept of LIFO (Last In, First Out) reserve, and explains why there is discrepancy in financial statements between the uses of LIFO (Last… -
From Baruch DML
2,661 playsThis tutorial introduces how a company allocates dividends between its preferred stockholders and common stockholders. The tutorial is presented by Christine Tan,… -
From Baruch DML
9 playsThis tutorial introduces what effect inventory errors are on the calculation of net income for that accounting period. The tutorial is presented by Christine Tan,… -
From Baruch DML
11 playsThis tutorial introduces how a company accounts for its treasury stocks (Part 3). A treasury stock is stock which is bought back by the issuing company The… -
From Baruch DML
35 playsThis tutorial introduces part 1 of bank reconciliation, the process of matching figures from company accounting records against those on a bank statement. The… -
From Baruch DML
16 playsThis tutorial introduces part 2 of bank reconciliation, the process of matching figures from company accounting records against those on a bank statement. The…
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- Highlights
- About the DML
- Weissman School of Arts and Sciences
- Zicklin School of Business
- Marxe School of Public Affairs
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Baruch Community
- Academics
- Benchmark Society
- Ethics Week
- Athletics
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- Donald H. Smith Distinguished Lecture Series
- Executives on Campus
- Faculty Development Seminars
- Master Teacher Series
- Russell Banks CEO Leadership Lecture Series
- Strategic Plan
- Technology Conference Teaser Videos
- Tutorials
- Highlights
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Centers and Institutes
- Baruch Performing Arts Center (BPAC)
- Bernard L. Schwartz Communication Institute
- Center for Innovation and Leadership in Government
- Center for Nonprofit Strategy and Management
- Center on Equality Pluralism and Policy (CEPP)
- Computer Center For Visually Impaired People (CCVIP)
- Corporate Communication International
- Field Center for Entrepreneurship
- International Center for Corporate Accountability
- Marketing Resource Lab
- Newman Real Estate Institute
- Starr Career Development Center
- Subotnick Financial Services Center
- Wasserman Trading Floor - Subotnick Center
- Weissman Center for International Business
- Writing Center
- Zicklin Center for Corporate Integrity
- CUNY-TV Specials
- Newman Library
- Highlights
- About the DML
- Weissman School of Arts and Sciences
- Zicklin School of Business
- Marxe School of Public Affairs
-
Baruch Community
- Academics
- Benchmark Society
- Ethics Week
- Athletics
- Baruch Athletic Hall of Fame Induction Ceremony
- Baruch Teaching and Technology Conference
- Case Studies and Other Classroom Reality Shows
- Ceremonies & Awards
- Claire Mason Women of Distinction Lecture Series
- Donald H. Smith Distinguished Lecture Series
- Executives on Campus
- Faculty Development Seminars
- Master Teacher Series
- Russell Banks CEO Leadership Lecture Series
- Strategic Plan
- Technology Conference Teaser Videos
- Tutorials
- Highlights
-
Centers and Institutes
- Baruch Performing Arts Center (BPAC)
- Bernard L. Schwartz Communication Institute
- Center for Innovation and Leadership in Government
- Center for Nonprofit Strategy and Management
- Center on Equality Pluralism and Policy (CEPP)
- Computer Center For Visually Impaired People (CCVIP)
- Corporate Communication International
- Field Center for Entrepreneurship
- International Center for Corporate Accountability
- Marketing Resource Lab
- Newman Real Estate Institute
- Starr Career Development Center
- Subotnick Financial Services Center
- Wasserman Trading Floor - Subotnick Center
- Weissman Center for International Business
- Writing Center
- Zicklin Center for Corporate Integrity
- CUNY-TV Specials
- Newman Library