Corporate Governance
Google Classroom: https://classroom.google.com/c/MjMwOTQ0MzU5MTU3?cjc=e3rqlj5
Class code: e3rqlj5
Reference multiple language audio and text: https://1drv.ms/u/s!Ap8mLpFX7uo9tlDLcQZUdPthH2OB?e=e4huM1
Playlists: https://www.youtube.com/playlist?list=PL60SIT917rv44nCp5WrgAJHVBRPi3EtpK
Auditing
...
https://www.youtube.com/watch?v=EVjhL8OxOiE
Section 1274.--Determination of Issue Price in the Case of Certain Debt Instruments
Issued for Property
https://www.irs.gov/pub/irs-drop/rr-19-20.pdf
http://accountinginstruction.info/
(Also Sections 42, 280G, 382, 467, 468, 482, 483, 1288, 7520, 7872.)
Rev. Rul. 2019-20
This revenue ruling provides various prescribed rates for federal
income tax purposes for September 2019 (the current month). Table 1
contains the short-term, mid-term, and long-term applicable federal rates
(AFR) for the current month for purposes of section 1274(d) of the Internal
Revenue Code. Table 2 contains the short-term, mid-term, and long-term
adjusted applicable federal rates (adjusted AFR) for the current month for
purposes of section 1288(b). Table 3 sets forth the adjusted federal longterm rate and the long-term tax-exempt rate described in section 382(f).
Table 4 contains the appropriate percentages for determining the lowincome housing credit described in section 42(b)(1) for buildings placed in
service during the current month. However, under section 42(b)(2), the
applicable percentage for non-federally subsidized new buildings placed in
service after July 30, 2008, shall not be less than 9%. Finally, Table 5
contains the federal rate for determining the present value of an annuity,
an interest for life or for a term of years, or a remainder or a reversionary
interest for purposes of section 7520.
Applicable Federal Rates (AFR) for September 2019
Period for Compounding
Annual Semiannual Quarterly Monthly
Short-term
AFR 1.85% 1.84% 1.84% 1.83%
110% AFR 2.03% 2.02% 2.01% 2.01%
120% AFR 2.22% 2.21% 2.20% 2.20%
130% AFR 2.40% 2.39% 2.38% 2.38%
Mid-term
AFR 1.78% 1.77% 1.77% 1.76%
110% AFR 1.96% 1.95% 1.95% 1.94%
120% AFR 2.13% 2.12% 2.11% 2.11%
130% AFR 2.31% 2.30% 2.29% 2.29%
150% AFR 2.68% 2.66% 2.65% 2.65%
175% AFR 3.12% 3.10% 3.09% 3.08%
Long-term
AFR 2.21% 2.20% 2.19% 2.19%
110% AFR 2.43% 2.42% 2.41% 2.41%
120% AFR 2.66% 2.64% 2.63% 2.63%
130% AFR 2.88% 2.86% 2.85% 2.84%
Period for Compounding
Annual Semiannual Quarterly Monthly
Short-term
adjusted AFR 1.40% 1.40% 1.40% 1.40%
Mid-term
adjusted AFR 1.34% 1.34% 1.34% 1.34%
Long-term
adjusted AFR 1.68% 1.67% 1.67% 1.66%
REV. RUL. 2019-20 TABLE 3
Rates Under Section 382 for September 2019
Adjusted federal long-term rate for the current month 1.68%
Long-term tax-exempt rate for ownership changes during the
current month (the highest of the adjusted federal long-term
rates for the current month and the prior two months.) 1.89%
REV. RUL. 2019-20 TABLE 4
Appropriate Percentages Under Section 42(b)(1) for September 2019
Note: Under section 42(b)(2), the applicable percentage for non-federally subsidized
new buildings placed in service after July 30, 2008, shall not be less than 9%.
Appropriate percentage for the 7
...
https://www.youtube.com/watch?v=_rF9eqKhKhQ
Enter Loan Transaction Financing the Business in Check Register
30 Day Trial Coupon https://mailchi.mp/162b76dee17d/3vb67kuoou
Playlist: https://www.youtube.com/playlist?list=PL60SIT917rv5CNsiaWRWIs91vU_X6pJm6
Google Classroom: https://classroom.google.com/c/NTA5MDIzODQxMTc2?cjc=a27ebm4
Code: a27ebm4
Resource: transcripts and language options: https://1drv.ms/u/s!Ap8mLpFX7uo9g6pA2PQy0eWKaZzIzw?e=sY3lEH
QuickBooks Online 2023
...
https://www.youtube.com/watch?v=ZwIQBafYKXM
Accounting Resource Outline https://1drv.ms/u/s!Ap8mLpFX7uo9qXzwZ7cocs0n1NKo?e=Mf19Sd
Financial Accounting Playlists https://www.youtube.com/c/AccountingInstructionHelpHowToBobSteele/playlists?view=50&sort=dd&shelf_id=2
Google Classroom - https://classroom.google.com/c/MTA5MzE5NDcyMjA1?cjc=bjfd2qi
Class Code: bjfd2qi
Financial Accounting Long Video http://bit.ly/2ItkbUV
CPA Exam and other accounting test preparation is best done by working problems that will be similar to the test format. Many standardized exams are formatted to have many multiple choice and short answer problems. These can be difficult because they often limit information and force us to back into numbers in ways that may not be typical for longer problems. These test format question need to be practiced.
Why Learn Accounting - Financial Accounting / Managerial Accounting
https://youtu.be/uaWDB1YdA1k?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
101 Double Entry Accounting System Explained - Accounting Equation
https://youtu.be/66e9QbrkE4g?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
101 Cash vs Accrual - Cash Method / Accrual method differenc
https://youtu.be/i2O0cexCrqc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
101 Revenue Recognition Principle
https://youtu.be/M_pauBGz5Jc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
Double Entry Accounting System Explained - Balance Sheet
https://youtu.be/kOItl8E3fNA?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
101 Income Statement Introduction
https://youtu.be/1k11H8icQxc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
101 Accounting Objectives - Relevance Reliability Comparability
https://youtu.be/mO8tPzFmN8o?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
101 Transaction Rules - Accounting Equation
https://youtu.be/0vy6W_WTO2I?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
101 Transaction Throught Process / Steps - Accounting Equation
https://youtu.be/SlTo3EXDuqU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
101 Owner Deposits Cash Transaction Accounting Equation
https://youtu.be/lPZoImc88eU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
101 Work Completed for Cash Transaction Accounting Equation
https://youtu.be/ll5xIHVdrVs?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
100.110 Pay Employee with Cash Transaction Accounting Equati
https://youtu.be/bSa3NuVpkwc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
200 Debits & Credits Normal Balance - Double Entry Accounting Sy
https://youtu.be/alSWKuWPlxU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
200 Debits & Credits - One Rule to Rule Them All
https://youtu.be/RL3BFjL1eyE?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
...
https://www.youtube.com/watch?v=JbJF-yqctzU
Upload Example Bank Feed Data from Excel - E Commerce Part 1 Sales QuickBooks Online 2023
You can also join our Accounting Instruction Free Month Membership here:
https://mailchi.mp/162b76dee17d/3vb67kuoou
Thank you
...
https://www.youtube.com/watch?v=L3hmTNH4Mtw
Job Cost Vs Process Cost
Resources: https://1drv.ms/u/s!Ap8mLpFX7uo9rxVbIuMaTW4OtnfC?e=bjQe9H
Job Cost System Playlist
http://bit.ly/2GH8Nmv
...
https://www.youtube.com/watch?v=bGg3hJaN0Mk