In this video, the teacher explains the concept of investor center performance and introduces three key metrics used to assess it: return on investment, residual income, and economic value added. These metrics help measure the...

What is Participating Preferred Stock? Participating preferred stock is preferred stock that provides a specific dividend that is paid before any dividends are paid to common stock holders, and that takes precedence over common stock in...

What is Participating Convertible Preferred Stock? A participating convertible preferred (PCP) share is a financial term referring to a security most often issued as part of a venture capital financing deal before a company experiences...

Overview of Corporate Taxation

In this video, the concept of normal costing is explained as a means of allocating costs to a product, specifically focusing on overhead costs. The speaker discusses how a derived overhead rate is determined based on the driver of an...

In this video, we delve into the concepts of payback and accounting rate of return, two important metrics used in evaluating investment projects. The teacher explains the non-discounted and discounted models of payback, highlighting the...

Commercial paper is often traded between parties through a process known as negotiation. The commercial paper must meet certain requirements to be negotiable or to be considered a negotiable instrument. This video explains what are the...

Mutually exclusive projects are projects whereby the acceptance or undertaking of one precludes undertaking the other.

Departments incur differing levels of activity inputs or costs associated with those activities. This video proposes a method for assigning those costs to a particular department.

Measure of Economic Strength

What is present value and how is the discounted cash flow model used to determine the present value of future cash flows.

In this video, the speaker provides an explanation of what managerial accounting is and how it differs from financial accounting. The video highlights the tasks and responsibilities of a managerial accountant, such as preparing financial...

What is the Value of Dividends Method of Business Valuation? This method relies on the idea that a stock is only worth what it will provide to investors in future dividends. If a business does not currently distribute dividends, the...

Explanation of Churn Rate

Units-of-Production Method example

Antidilution provisions protect investors from subsequent down rounds of investment. What are Carveouts to Anti-Dilution Protections? Anti-dilution provisions are clauses built into convertible preferred stocks to help shield investors...

In cost accounting there is a specific process used for calculating the overhead rate. This video explains how to calculate the predetermined overhead rate in managerial accounting.

What is the Build Up Method of Business Valuation? In the "buildup method" valuation begins with the risk-free rate. The individual valuing the firm then makes the subjective determination of what percentage to add to the risk-free rate....

This video explains the effect of big data and how it has an affect of accounting. Specifically, big data allows for the collection and analysis of information in ways never before possible. It improves the analytical ability of managers...

Explanation of Conversion Rate Optimization

The profile matrix identifies a firm's key competitors and compares them using industry's critical success factors.

How should you structure Compensation within a Startup? How much debt should the company incur? How much equity should the company sell? This may include incentives on top of a base salary, so that your employees do well financially as...

Financial accountants focus on the preparation of financial statements to report to the outside world. Managerial accountants focus on the use of internal information to all internal decision making.

Explanation of Click Through Rates