CFA Level 1 Accounting 

Financial Statement Analysis An Introduction

Introduction to Accounting Kartik's Case Study

Introduction to Accounting

Explaining and Business Cycle

Accounting for Income Statement

Accounting for Balance sheet 1

Accounting for Balance sheet 2

Accounting for Balance sheet 3

Accounting for Cash Flows

Financial Statement Analysis An Introduction

Financial Statements - Fiscal Year vs Calendar Year

Income Statement Format

Calculating Profit Margins

Non Recurring Items

Changes in Accounting Estimates

Final Remarks

Revenue Recognition - Percentage Completion and Completed Contract

Revenue Recognition - Installment Method and Cost Recovery

Depreciation Expense

Income Statement

Downloading Colgate and Income Statement

Analyst format of Colgate and Income Statement

Formatting the Income Statement

Investigating the Non-recurring charges

Separating non-recurring Items

Comparison of Margins - before and after adjustments

Introduction to Balance Sheet

Introduction to Current Assets

Cash and Cash Equivalents - Colgate, Proctor and Gamble, Microsoft

Accounts Receivables

Accounts Receivables Case Study

Inventory - Case Study

Inventory - LCM

Inventory - Colgate

Inventory Valuations

Inventory Valuation - Recap

Prepaid Expenses

Other Current Assets - Colgate

Financial Reporting Standards

Current Liabilities

Current Liabilities - Colgate

Long Term Assets

Introduction to Goodwill

Pooling Method of Accounting

Purchase Method of Accounting

Goodwill Impairment

Long Term Investments Part 1

Long Term Investments Part 2

Long Term Investments - Example

Long Term Assets

Long Term Liabilities

Long Term Liabilities - Risk Profile

Introduction to Shareholder and Equity

Common Stock - Par value and APIC

Treasury Stock or Shares

Retained Earnings and Dividends

Additional Other Comprehensive Income

Introduction to Preference Shares

MacDonald Shareholder and Equity

Dividends - Types

Cash and Property Dividend - Example

Stock Dividends

Small and Large Stock Dividends - Example

Stock Split

Introduction to EPS

Basic EPS example

Calculating Weighted Average Shares

Effect of Stock Dividends and Stock Splits

Simple vs Complex Structures

Preferred Convertible Shares Dilution

Preferred Convertible Shares Dilution - Example

Anti-dilutive Preferred Convertible Shares

Convertible Debt Dilution

Convertible Debt Dilution - Example

Anti-dilutive Convertible Debt

Stock Options

Treasury Stock Method

Stock Option Dilution - Example

Comprehensive Example

Earnings Per Share

Introduction to Cash Flows

CFO - Direct Method - 1

CFO - Direct Method - 2

CFO - Direct Method - Example

CFO - Indirect Method

CFO - Indirect Method - Example

CFI

CFF

Comprehensive Example - CFO - Direct Method - 1

Comprehensive Example - CFO - Direct Method - 2

Comprehensive Example - CFO - Indirect Method

Comprehensive Example - CFI

Comprehensive Example - CFF

Comprehensive Example - Ending Cash Balance

Cash Flows

Horizontal and Vertical Analysis

Income Statement - Horizontal and Vertical Analysis - Example

Balance Sheet - Vertical Analysis - Example

Introduction to Ratio Analysis

Activity Ratios

Activity Ratios - Receivables Turnover

Activity Ratios - Inventory and Payables Turnover

Activity Ratios - Cash Conversion Cycle Discussion

Financial Analysis Techniques

Income Tax

Solvency Ratios

Profitability Ratios

Comprehensive Example - Activity Ratio - Cash Conversion

Comprehensive Example - Activity Ratio - Working Capital and Fixed Asset Turnove

Comprehensive Example - Liquidity Ratios

Comprehensive Example - Solvency Ratios

Comprehensive Example - Profitability Ratios

ROE

ROE Example

Dividends Payout Ratio

Financial Analysis Techniques

Introduction to Income Taxes

Sources of Deferred Taxes

Deferred Tax Liabilities - Example - Part 1

Deferred Tax Liabilities - Example - Part 2

Deferred Tax Assets - Example

Temporary and Permanent Difference

Valuation Allowance - Deferred Tax Assets

Tax Base - Deferred Taxes

Effect of Changes in Tax Rates on Deferred Taxes

Income Tax

CFA Conclusion