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The Accountant (Aurelio Lopez Jr.)
Registrace 18. 10. 2012
I created this channel so that my students can access my class discussions and tutorials, anytime, anywhere. Enjoy!
Cost of Capital and Capital Structure
In this video, I have discussed the formulas in computing the individual cost of capital for each long-term source of funds. Also, I have discussed the computation of the weighted average cost of capital (WACC).
I also include a quick overview on financial leverage as it relates to capital structure, the U shaped marginal cost of capital and the optimal capital structure.
Later in the video, I have also discussed other methods of computing the cost or return of ordinary equity using Dividend Growth Model (Gordon Growth Model) and Capital Asset Pricing Model (CAPM).
I also include a quick overview on financial leverage as it relates to capital structure, the U shaped marginal cost of capital and the optimal capital structure.
Later in the video, I have also discussed other methods of computing the cost or return of ordinary equity using Dividend Growth Model (Gordon Growth Model) and Capital Asset Pricing Model (CAPM).
zhlédnutí: 470
Video
Capital Budgeting
zhlédnutí 347Před rokem
In this video, I have discussed the different capital budgeting issues used in evaluating long-term projects, such as: 1. Net Cost of Investment 2. Net Returns 3. Project Evaluation Techniques Project Evaluation Techniques discussed are the following: 1. Payback period, payback reciprocal and payback bailout 2. Accounting rate of return (simple and average) 3. Net present value, profitability i...
AFAR - Corporate Liquidation/Debt Restructuring/Home Office Branch Accounting (Multiple Choices)
zhlédnutí 160Před rokem
In this video, I have discussed the Learning Activities 2 with some multiple choice problems and their solutions for these topics: 1. Corporate Liquidation 2. Troubled Debt Restructuring 3. Home Office and Branch Accounting The discussion of the accounting procedures and concepts for the abovementioned topics and the typical problems and issues encountered with it are in this video: czcams.com/...
PROF 4_Module 2_Lesson 1
zhlédnutí 776Před rokem
In this video, I have discussed the concept notes of Lesson 1 of Module 2 for our subject PROF 4 - Auditing in CIS Environment.
PROF 4_Module 2_Lesson 3 - Supplementary Video
zhlédnutí 338Před rokem
This is a supplementary video on how to approach IT Audit or Auditing in a CIS Environment.
PROF 4_Module 2_Lesson 2
zhlédnutí 665Před rokem
In this video, I have discussed the concept notes of Lesson 2 of Module 2 for our subject PROF 4 - Auditing in CIS Environment.
Accounting for Business Combination - Module 1 Learning Activities 2 Solutions (Tagalog)
zhlédnutí 164Před rokem
In this video, I have discussed a simplified approach in understanding the process of accounting for business combinations. This is the multiple choice exercises (learning activities 2) discussion for the Business Combination lecture video. Lecture videos for learning activities 1 of Business Combination: AFAR - Business Combination Simplified Part 1 (Tagalog): czcams.com/video/ZnbpJqaIciI/vide...
Bonds Payable and Effective Interest Method - Part 1 (Discount) - Tagalog
zhlédnutí 9KPřed 2 lety
In this video, I have discussed a short introduction to Bonds. I have also discussed the typical journal entries in relation to the accounting of Bonds Payable. The video also includes an extensive discussion of the amortization process of Discount on Bonds Payable using effective interest method. Amortization of Premium and discussion of serial bonds were both discussed in the part 2 of this d...
Bonds Payable and Effective Interest Method - Part 2 (Premium and Serial Bonds) - Tagalog
zhlédnutí 4,7KPřed 2 lety
In this video, I have discussed a short introduction to Bonds. I have also discussed the typical journal entries in relation to the accounting of Bonds Payable. The video also includes an extensive discussion of the amortization process of Premium on Bonds Payable using effective interest method. On the last part, I have discussed the accounting for serial bonds. Amortization of Discount was bo...
AFAR - Corporate Liquidation/Debt Restructuring/Home Office Branch Accounting
zhlédnutí 162Před 2 lety
In this video, I have discussed the concepts of: 1. Corporate Liquidation 2. Troubled Debt Restructuring 3. Home Office and Branch Accounting I have discussed the accounting procedures for the abovementioned topics and the typical problems and issues encountered with it. Learning Activities 2 with multiple choice problems and solutions are in this video: czcams.com/video/Nxb8PG8xmiE/video.html
Intermediate Accounting 2 - Chapter 4: Provisions (Tagalog)
zhlédnutí 7KPřed 2 lety
In this video, I have discussed the basics of recognition and measurement of provisions as part of liabilities. I have also discussed other considerations in the measurement of provisions. The discussion also included the difference in the treatment of contingent asset and contingent liabilities. Lastly, there is also a discussion on decommissioning liability.
Intermediate Accounting 2 - Chapter 3: Warranty Liability (Tagalog)
zhlédnutí 10KPřed 2 lety
In this video, I have discussed the accounting situation involving warranty liability. I have discussed the recognition principle and accounting approach for warranty expense and liability.
Variable Costing (Tagalog)
zhlédnutí 473Před 2 lety
In this video, I have discussed the income statement presentation using Variable Costing. I have also discussed the main distinction between Absorption Costing and Variable Costing.
Intermediate Accounting 2 - Chapter 2: Premium Liability (Tagalog)
zhlédnutí 18KPřed 2 lety
In this video, I have discussed the accounting scenarios involving premium liability and customer loyalty program.
Intermediate Accounting 2 - Chapter 1: Liabilities (Tagalog)
zhlédnutí 24KPřed 2 lety
Intermediate Accounting 2 - Chapter 1: Liabilities (Tagalog)
The Bangko Sentral ng Pilipinas (Tagalog)
zhlédnutí 6KPřed 2 lety
The Bangko Sentral ng Pilipinas (Tagalog)
Intro to MAS and Management Accounting - Part 1 (Tagalog)
zhlédnutí 1,6KPřed 2 lety
Intro to MAS and Management Accounting - Part 1 (Tagalog)
Intro to MAS and Management Accounting - Part 2 (Tagalog)
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Intro to MAS and Management Accounting - Part 2 (Tagalog)
Intro to MAS and Management Accounting - Part 3 (Tagalog)
zhlédnutí 292Před 2 lety
Intro to MAS and Management Accounting - Part 3 (Tagalog)
Cost Accounting - Process Costing - LA 1 (Tagalog)
zhlédnutí 386Před 2 lety
Cost Accounting - Process Costing - LA 1 (Tagalog)
Cost Accounting - Process Costing - LA 2 (Tagalog)
zhlédnutí 145Před 2 lety
Cost Accounting - Process Costing - LA 2 (Tagalog)
FAR - Accounts and Notes Receivable - Learning Activities 2
zhlédnutí 134Před 2 lety
FAR - Accounts and Notes Receivable - Learning Activities 2
FAR - Accounts and Notes Receivable part 3 (Tagalog)
zhlédnutí 99Před 2 lety
FAR - Accounts and Notes Receivable part 3 (Tagalog)
thank, sir!
sir, thank you po.
Thank you so much pooo!
Sir helpful po un video ,,, my ask po sana ako anu po books gamit nio or kun my papayo po kayo n books or author.para. Sa topic na ito,,thanks po mor powers
intermediate accounting 2 ni valix.
please provide handout also
Hello po sir san po makikita yung file po na ginamit ninyo?
sana po nextime pa elaborate po yung mga responsibilities hehe sorry po hindi ko maintindihan masyado
Hi Sir can I request a copy of your PPT po?
Hello po pwede din po ba makihingi ng file nyu po?
Nakkatulong ka kuya slamat po
dami ko po natutunan dito salamat sir
Sir ILYYYYYYYYYYYYYYY
thank you so much sir! galing niyo po magturo. learned a lot in this lecture vid :))
thank you po sir, pwede po ba mahingi rin ung file na ginamit nyo?
Sa module kasi namin to e.. pero pwede mo makita to sa book ni Franklin Agamata na Management Advisory Services..
Hello po, thank you for this video lecture. Ask lang po if pwede makahinge ng copy of materials used?
Module kasi namin to e.. pero I can send you a copy nung problem na ginamit ko as illustration..
Sure, thank you po.
Thank you po sir so proud of you po sending 💕
Saan po makakabili ng book na ganito?
Sa Conanan Bookstore or Sa GIC Publishing.. Intermediate Acctg book ni Valix..
Magkaiba po ba ang financial institutions and financial intermediaries?
Ginagamit naman yung term interchangeably.. pero ginagamit natin yung term na financial intermediary kung gusto nating i-emphasize yung role and function nya sa financial system..
Magkaiba po ba ang financial institutions and financial intermediaries?
Thank you po. Very helpful itong video.
thank you sir!
Sir good day po! Hehe ask q lang po paano po ung n ang unknown? Huhu un po kac ang nasa assignment nMin huhu thank u pooo
Ask ko paano po mag-compute ng present value of annuity due na may 5% escalation every year
Pag may escalation, need mong magcompute manually pa isa-isa per year kasi nag iiba iba yung rate e..
Thank you for this comprehensive but easy to understand lecture!
Hi Sir, thanks for this ang ganda ng explanation. Waiting for Part 3
Grabe, napakagaling niyo pong nai-explain yung sales made evenly!! thank you po!!! <3
Thank you sir. Hindi nagpapautang ung sari sari store dito samin. Pinanood ko to sa kanya pra malaman niya na normal lang sa business ang utang. After watching tinanggal na niya ung sign na "No Credit". Salamat boss at may pang-ulam na ako na sardinas. Jokes aside, thank you sir. Malaking tulong to para sa exam ko bukas!
Bakit po nagiging 1.12, 1.10 yung 12%and 10% hindi po ba 0.12 at 0.10?
Kasi yung 1 ay representative na nung principal.. kumbaga principal plus intetest (P + i), kaya naging 1 + 0.10 or 1.10
Thankyou pooo
FSN Inventory please.
maraming salamat Sir..God bless po
sir, pwede po magtransfer sa pinatuturuan nyong school? CHARIZ 😭
Sana po gumawa pa po kayo ng mga ganitong content sa ibang topic, napakahelpful po thank u!
tHANK YOU PO SA BID SANA MATAPOS NIYO PO BUONG INTERMEDIATE ACC MAS MALINAW PO KASI DITO
The design is very Agamata yieee. Salamat dito Sir!
maraming salamattttttt pooooo
Thank you so much dito sir!! Hoping na more problems sa ibang scope like bank recon
THANK YOUUUU POOO💙💙💙💙
Pwede po pahelp hehe
About saan?
thank you po sir, mas lalo ko syang na gets sa explanation mo <3
pa send po ng pdf
may tutorial ka po ba ng accounting system using ms access ?
Kung pano gumawa or pano mag develop? Iba iba kasi yung pagka design ng accounting system depende sa business process. Though merong mga widely used accounting systems like SAP, Oracle or Quickbooks.
why inventory management is a core activity in operations management?
That's the heart of your operations e.. your inventory is your business kung mechandising or manufacturing ka.. what you sell is what your business is..
Hello! Thank you for this helpful vid! But, may ask if meron rin kayong discussion about financial asset at amortized cost?
Sir thank you so much po for your videos hoping po na magpatuloy pa po kayo maraming maraming salamat po
Thanks po sa vid mo sir, ask ko lang po kung may video lecture po b kau ng single period inventory model
Wala eh..
@@theaccountantaureliolopezj6532 thanks po more power
Hi sir Lopez ☺️ I have question po. What does this mean? “The financial statements are prepared on certain assumptions, principles and practices which are ascertained to understand their significance.”
sir pano po 67%.? 2,000% ?
Saan?
Good afternoon sir pwede paturo po
meron po kayong just in time and backflush accounting?
Sir same po ba yung net sales at net income? Wala po kasing nakalagay na net sales sa activity ko.
Nope.. sales is benta palang yun, net income is malinis na or kita..
@@theaccountantaureliolopezj6532 Helloooo po, pwede po ba ako humingi ni copy of this problem na pinapakita ninyo po in this video? Thank you po! :))