Feed on
Posts
Comments

January 13, Tuesday

Wow.  The classroom is really full.  Combined enrollment is 58, and there are only 60 seats in the room.  If you come late, you don’t have much option as to where you sit.

This is a very key time in financial accounting and regulation.  The U.S. is very heavy into regulation.  Why?   The policy of the U.S. government is to force companies to act in certain ways.  Actually, the U.S. economy is more heavily regulated than almost any other country.  Since one aspect of capitalism is that companies and individuals have complete freedom in the process of capital allocation, I guess it is reasonable to conclude that the U.S. does not have an environment condusive to capitalism.

I don’t know if you yet have visited CFO.COM to sign up for e-mail accounting alerts, but you should if you haven’t.  A recent e-mail alert pointed to an article in the January edition of the magazine.  Titled Which One When?, it discusses possible issues to look for in 2009.  Please make sure that you read this article.

In going over the syllabus, I pointed out that this course is more than simply studying the details of particular accounting rules, and taking tests over them.  There will be many learning experiences that will help you learn how to apply the accounting rules as well as come to an appreciation for what the rules accomplish.  Consequently, this course is going to be a fair amount of work.


In class I showed an animated film, Hariold Rosenbaum, Chartered Accountant Extreme.  Chartered accountants are the British/Canadian/Australian/South African equivalent to the U.S. CPA.

The five episodes in the series are:

  1. Audit Of Evil (aired December 22, 2005)
  2. Depreciation To Death (aired December 29, 2005)
  3. The Taxable Trap (aired January 5, 2006)
  4. Ledger Lad Liquidation (aired January 12, 2006)
  5. Dam: It’s Exploding (aired January 19, 2006)

We’ll have a class discussion on these in Thursday’s class.


It is so important ot have a framework for remembering where everything goes in the financial statements.  I have relied upon the financial statement equations for my framework.

A = L + SHE

R – CGS – S&A = Operating income

Operating income + int rev – int exp + G – L – income tax expense = NI

Beg Cash ± OA ± IA ± FA = End Cash

Beg SHE ± changes = End SHE

Any comments?  Any questions?  Fill out the comment form below.

2,926 thoughts on “January 13, Tuesday

  1. MichaelRuh
    2:14 pm - 2-28-2022

    doxycycline hyclate 100 mg cap price of doxycycline – doxycycline hyc
    https://doxycyline1st.com/# how to order doxycycline
    how to buy doxycycline online doxycycline mono doxycycline online

  2. Jackfah
    2:31 pm - 2-28-2022
  3. Joefah
    3:38 pm - 2-28-2022
  4. MathewMeamp
    12:02 am - 3-1-2022

    order doxycycline 100mg without prescription generic doxycycline – buy generic doxycycline
    https://doxycyline1st.com/# price of doxycycline

  5. MichaelRuh
    12:33 am - 3-1-2022

    buy doxycycline cheap where to purchase doxycycline – doxycycline tablets
    https://doxycyline1st.com/# doxycycline hydrochloride 100mg
    how to order doxycycline doxycycline 50mg buy doxycycline monohydrate

  6. Kimfah
    3:15 am - 3-1-2022
  7. Evafah
    3:38 am - 3-1-2022
  8. Ivyfah
    3:39 am - 3-1-2022
  9. Suefah
    4:49 am - 3-1-2022
  10. Nickfah
    5:59 am - 3-1-2022
  11. Joefah
    6:11 am - 3-1-2022
  12. Joefah
    7:31 am - 3-1-2022
  13. Jimfah
    9:16 am - 3-1-2022
  14. Kimfah
    9:28 am - 3-1-2022
  15. Annafah
    10:05 am - 3-1-2022
  16. Joefah
    11:12 am - 3-1-2022
  17. Suefah
    1:50 pm - 3-1-2022
  18. MichaelRuh
    5:17 pm - 3-1-2022

    do you need prescription for viagra viagra 100mg street price international viagra online

  19. Samfah
    9:24 pm - 3-1-2022
  20. Miafah
    1:11 am - 3-2-2022
  21. MichaelRuh
    4:37 am - 3-2-2022

    is there anything over the counter that works like viagra? woman in viagra commercial can you buy viagra over the counter?

  22. Jimfah
    6:09 am - 3-2-2022
  23. Samfah
    6:11 am - 3-2-2022
  24. StevenTor
    8:26 am - 3-2-2022

    what milligrams does viagra come in how to get viagra without a prescription maximum dose of viagra

  25. Ivyfah
    9:22 am - 3-2-2022
  26. Suefah
    12:36 pm - 3-2-2022
  27. Boofah
    12:52 pm - 3-2-2022
  28. Evafah
    1:19 pm - 3-2-2022
  29. Jimfah
    3:06 pm - 3-2-2022
  30. Miafah
    4:35 pm - 3-2-2022
  31. Janefah
    7:27 pm - 3-2-2022
  32. Kimfah
    10:06 pm - 3-2-2022
  33. Miafah
    10:27 pm - 3-2-2022
  34. Joefah
    1:49 am - 3-3-2022
  35. Nickfah
    2:31 am - 3-3-2022
  36. Kimfah
    2:42 am - 3-3-2022

Leave a Reply

Skip to toolbar