Business

Business

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Business episodes

  • Earnings Per Share (Part 3)
    This video discusses the calculation of diluted earnings per share when a company has stock options outstanding.


    The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin School of Business and produced by Baruch Computing & Technology Center (BCTC).
    12 min
  • Capital Leases (Part 1)
    This tutorial discusses the accounting for a capital lease transaction. Capital lease is basically a way to purchase large value asset with a financing arrangement attached.
    The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin School of Business and produced by Baruch Computing & Technology Center (BCTC).
    11 min
  • Earnings Per Share (Part 3)
    This video discusses the calculation of diluted earnings per share when a company has stock options outstanding.


    The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin School of Business and produced by Baruch Computing & Technology Center (BCTC).
    12 min
  • Capital Leases (Part 1)
    This tutorial discusses the accounting for a capital lease transaction. Capital lease is basically a way to purchase large value asset with a financing arrangement attached.
    The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin School of Business and produced by Baruch Computing & Technology Center (BCTC).
    11 min
  • Earnings Per Share (Part 2)
    This video discusses the calculation of diluted earnings per share when a company has convertible debt and/or preferred stock.


    The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin School of Business and produced by Baruch Computing & Technology Center (BCTC).
    13 min
  • Earnings Per Share (Part 2)
    This video discusses the calculation of diluted earnings per share when a company has convertible debt and/or preferred stock.


    The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin School of Business and produced by Baruch Computing & Technology Center (BCTC).
    13 min
  • Earnings Per Share (Part 1)
    This video discusses the calculation of basic earnings per share (EPS).


    The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin School of Business and produced by Baruch Computing & Technology Center (BCTC).
    9 min
  • Earnings Per Share (Part 1)
    This video discusses the calculation of basic earnings per share (EPS).


    The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin School of Business and produced by Baruch Computing & Technology Center (BCTC).
    9 min
  • Non-monetary Asset Exchanges (Part 1)
    This video is the Part 1 of the presentation on non-monetary asset exchanges. Topics include whether or not the assets exchanged are alike, or dissimilar (whether or nor the exchange has commercial substance), what are the factors to determine that, and what are the implications for different accounting.


    The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin School of Business and produced by Baruch Computing & Technology Center (BCTC).
    12 min
  • Non-monetary Asset Exchanges (Part 2)
    This video is the Part 2 of the presentation on non-monetary asset exchanges. It discusses the accounting when the transaction is considered to have commercial substance and the gain is recognized. That is, the asset exchange is between dissimilar assets.


    The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin School of Business and produced by Baruch Computing & Technology Center (BCTC).
    9 min