Lecture Note Index

This page contains links to lecture summaries. Please email Dr. K if you have any questions.

Equity Method Accounting for Investments
	Introductory Notes and Illustration Equity Method Illustrations Equity Method Illustrations with Solutions Equity Method and Inter-company Profit Transactions Equity Method and Inter-Company Profit Transactions with Solutions
Business Combinations Consolidation of Financial Information	Accounting for Business Combinations Accounting for Business Combinations with Solutions
	Consolidated Balance Sheets Consolidated Balance Sheets Illustrative Problem Solution
Consolidated Statements Subsequent	Brief Notes on Consolidations Subsequent – The Acquisition Method
	Solution to Classroom Problem on Consolidations Subsequent Extra Problem Review for Exam 1 Illustration of Goodwill Impairment
Consolidations and Outside Ownership	Brief Summary of SFAS 160 on Non-Controlling Interests
	Consolidation of Partially-Owned Subsidiaries Allocation of Subsidiary Net Income to Controlling and Noncontrolling Interests Consolidation Process for Partially-Owned Subsidiaries Consolidation Theories Worksheets for Class Problem on Consolidation Theories
Consolidations – Intercompany Asset Transactions	Brief Notes on Intercompany Profits Intercompany Transactions-Non-depreciable assets Intercompany Merchandise Transactions – Brief Notes Intercompany Depreciable Asset Transfers Brief Notes on Intercompany Bond Transactions
Foreign Currency Translation	Notes on Foreign Currency Translation
	Additional Notes on Foreign Currency Translation Translation Methods Chart Foreign Currency Translation Worksheet
Foreign Currency Transactions	Foreign Currency Transactions Basic Information Foreign Currency Transactions Additional Information
Accounting for State and Local Governments – Part 1	An Introduction to Governmental Accounting
Accounting for State and Local Governments – Part 2	Governmental Accounting – Funds other than the General Fund Financial Reporting for Governmental Units
Accounting for Not-For-Profit Organizations
Financial Reporting and The SEC