UIUC - Accounting Analysis II: Accounting for Liabilities and Equity 

Syllabus

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Orientation Quiz

Introduction to Pensions

Main Elements in Accounting for Pensions

Example: Main Elements in Accounting for Pensions

Pensions Assets and Liabilities

Example: Pensions Assets and Liabilities

First Round in Constructing the Pension Puzzle

Example: First Round in Constructing the Pension Puzzle

Module 1 Overview and Resources

Lesson 1.1 Knowledge Check

Lesson 1.1 Knowledge Check

Lesson 1.1 Example Knowledge Check

Lesson 1.3 Knowledge Check

Lesson 1.3 Example Knowledge Check

Lesson 1.4 Knowledge Check

Lesson 1.4 Example Knowledge Check

Module 1 Quiz

AOCI/PSC and its Amortization

Example: AOCI/PSC and its Amortization

AOCI/Gain or Loss and its Amortization

Example: AOCI/Gain or Loss and its Amortization

Completing the Pension Puzzle

The Pension Spreadsheet

Module 2 Overview and Resources

Lesson 2.1 Knowledge Check

Lesson 2.1 Example Knowledge Check

Lesson 2.2 Knowledge Check

Lesson 2.2 Example Knowledge Check

Lesson 2.3 Knowledge Check

Lession 2.3 Lecture 2 Knowledge Check

Module 2 Quiz

Introduction to Equity

Contributed Equity: Issue of Stock

Contributed Equity: Issue of Stock Example

Contributed Equity: Repurchase of Stock

Example: Contributed Equity: Repurchase of Stock

Earned Equity: Cash versus Property Dividends

Earned Equity: Cash versus Property Dividends Example

Earned Equity: Stock Dividend versus Stock Split

Earned Equity: Stock Dividend versus Stock Split Example

Module 3 Overview and Resources

Lesson 3.1 Knowledge Check

Lesson 3.2 Knowledge Check

Lesson 3.2 Example Knowledge Check

Lesson 3.3 Knowledge Check

Lesson 3.3 Example Knowledge Check

Lesson 3.4 Knowledge Check

Lesson 3.4 Example Knowledge Check

Lesson 3.5 Knowledge Check

Lesson 3.5 Example Knowledge Check

Module 3 Quiz

Introduction to Employees' Share-based Compensation Plans

Restricted Share Awards/Units

Restricted Share Awards/Units Example

Stock Options

Example: Stock Options

Graded Vesting and Forfeitures of Options

Graded Vesting and Forfeitures of Options Example

Stock Appreciation Rights

Module 4 Overview and Resources

Lesson 4.1 Knowledge Check

Lesson 4.2 Knowledge Check

Lesson 4.2 Example Knowledge Check

Lesson 4.3 Knowledge Check

Lesson 4.3 Example Knowledge Check

Lesson 4.4 Knowledge Check

Lesson 4.4 Example Knowledge Check

Lesson 4.5 Knowledge Check

Module 4 Quiz

Basic Earnings Per Share

Basic Earnings Per Share Example

Diluted EPS: Treasury Stock Method

Diluted EPS: Treasury Stock Method Example

Diluted EPS: If-Converted Method

Diluted EPS: If-Converted Method Example

Antidilutive Securities and EPS Calculations

Antidilutive Securities and EPS Calculations Example

Financial Statements Presentation and Note Disclosures

Module 5 Overview and Resources

Lesson 5.1 Knowledge Check

Lesson 5.1 Example Knowledge Check

Lesson 5.2 Knowledge Check

Lesson 5.2 Example Knowledge Check

Lesson 5.3 Knowledge Check

Lesson 5.3 Example Knowledge Check

Lesson 5.4 Knowledge Check

Lesson 5.4 Example Knowledge Check

Lesson 5.5 Knowledge Check

Module 5 Quiz

Introduction to Accounting Changes and Error Corrections

Changes in Accounting Principles

Changes in Accounting Principles Example

Changes in Accounting Estimates

Changes in Accounting Estimates Example

Error Correction

Error Correction Example

Inventory Misstatements

Inventory Misstatements Example

Module 6 Overview and Resources

Lesson 6.1 Knowledge Check

Lesson 6.2 Knowledge Check

Lesson 6.2 Example Knowledge Check

Lesson 6.3 Knowledge Check

Lesson 6.3 Example Knowledge Check

Lesson 6.4 Knowledge Check

Lesson 6.4 Example Knowledge Check

Lesson 6.5 Knowledge Check

Lesson 6.5 Example Knowledge Check

Module 6 Quiz

Introduction to Cash Flow Statement Analysis

Direct Method: Converting Revenues into Inflows

Converting Expenses into Outflows

Converting Expenses into Outflows

Direct Method Example (Revenues to Inflows and Expenses to Outflows)

Indirect Method: Operating Activities

Indirect Method: Operating Activities Example

Investing, Financing, and Non-cash Activities

Investing, Financing, and Non-cash Activities

Module 7 Overview and Resources

Lesson 7.1 Knowledge Check

Lesson 7.2 Knowledge Check

Lesson 7.2 and 7.3 Knowledge Check

Lesson 7.3 Knowledge Check

Lesson 7.2+7.3 Knowledge Check

Lesson 7.4 Example Knowledge Check

Lesson 7.4 Example Knowledge Check

Lesson 7.5 Example Knowledge Check

Lesson 7.5 Example Knowledge Check

Module 7 Quiz