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Learning_Applications_List
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Interactive learning and teaching applications for financial and management accounting.
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INTERMEDIATE FINANCIAL ACCOUNTING I
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An overview of the IFRS mixed-attribute measurement model for assets.
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mammaifrs.com
Application title: MAMMAIFRS
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Reconciling the difference between (a) costs of goods sold and (b) cash paid to inventory suppliers.
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https://bomode.telfer.uottawa.ca/SCF_COGS/input_Sheet.aspx
Application title: SCF-COGS
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Reconciling the difference between (a) sales revenue less bad debts expense and (b) cash received from customers.
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https://bomode.telfer.uottawa.ca/SCF_Revenue/input_Sheet.aspx
Application title: SCF-Revenue
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Analysis of current and prior period errors in accounting for inventory and their impact on cost of goods sold, profit, and retained earnings.
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bomode.telfer.uottawa.ca/inventoryfun/Input_Sheet.aspx
Application title: Inventory Analytics
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Accounting for notes receivable and payable under the amortized cost model using either the effective-interest-rate or straight-line method.
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bomode.telfer.uottawa.ca/notesrecpay/notereceivable_sheet.aspx
Application title: Notes Receivable & Payable
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Accounting for installment notes receivable and payable: the principal and interest payments of installment notes are blended.
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bomode.telfer.uottawa.ca/blendednote/Installment-Note-Receivable_Sheet.aspx
Application title: Installment Notes Receivable & Payable
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Accounting for performance obligations satisfied over time under IFRS 15 [Revenue from Contracts with Customers] and using the percentage of completion method, cost-to-cost basis.
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bomode.telfer.uottawa.ca/poc/POC_Sheet.aspx
Application title: Percentage of Completion
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Accounting for revaluation increases and decreases, impairment losses, and impairment loss reversals in accordance with IAS 16 [Property, Plant and Equipment] and IAS 36 [Impairment of Assets] and the Revaluation Model.
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capitalassetrevaluation.com
Application title: CapitalAssetRevaluation
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Accounting, in accordance with IFRS, ASPE, or U.S. GAAP for the impairment of non-financial long-lived assets [(i) property, plant and equipment, (ii) long-life intangible assets, (i) indefinite life intangible assets, and (iv) goodwill].
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impairmentlonglivednonfinancialassets.com
Application title: Impairment of Non-Financial Long-Lived Assets
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INTERMEDIATE FINANCIAL ACCOUNTING II
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Accounting for premium promotional programs (i) under traditional GAAP's expense approach, and (ii) under IFRS 15's [Revenue from Contracts with Customers] contract-based approach.
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bomode.telfer.uottawa.ca/premiums/input_Sheet.aspx
Application title: Premium Promotional Programs
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Borrower's accounting for non-convertible bond liability life-cycle events: issuance; interest accruals and payments; issuance costs and discount/premium amortization; retirement; settlement at maturity.
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bondbeagle.com
Application title: BondBeagle
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Borrower's accounting, in accordance with IFRS and Canadian ASPE, for an exchange of debts instruments with an existing lender.
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bomode.telfer.uottawa.ca/tdr/input_sheet.aspx
Application title: Troubled Debt Restructuring
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Accounting for the various ways of settling a non-convertible financial liability.
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bomode.telfer.uottawa.ca/sfl/sfl_sheet.aspx
Application title: Settling Financial Liabilities
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Accounting for share issuance transactions.
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bomode.telfer.uottawa.ca/shareissuance/ShareIssuance_Sheet.aspx
Application title: Share Issuance Transactions
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Borrower's accounting, in accordance with International Financial Reporting Standards (IFRS) or US Generally Accepted Accounting Principles (US GAAP), for bond liabilities that are convertible at the investor's option and callable at the issuer's option.
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bondterrier.com
Application title: BondTerrier
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Borrower's accounting, in accordance with IFRS or U.S. GAAP, for bond liabilities that are convertible at the issuer's option.
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bondlabrador.com
Application title: BondLabrador
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Calculating Basic EPS [with or without preferred shares; with or without discontinued operations].
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https://bomode.telfer.uottawa.ca/EPS-Basic/input_Sheet.aspx
Application title: Basic EPS [available per WAOS]
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Calculating weighted average outstanding common shares for Basic EPS [shares issuance, retirement, stock splits, reverse-stock splits, stock dividends].
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https://bomode.telfer.uottawa.ca/EPS-Basic-WAOS/input_Sheet.aspx
Application title: Basic EPS [WAOS]
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Calculating Diluted EPS.
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https://bomode.telfer.uottawa.ca/EPS-Diluted/intro_Sheet.aspx
Application title: Diluted EPS
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MANAGEMENT ACCOUNTING
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Variance analysis. Adapted from Waltham Motors Division (case no. 184-169, Harvard Business School Publishing), a case study created by Professor William J. Bruns, Jr.
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bomode.telfer.uottawa.ca/waltham/exhibit1_Sheet.aspx
Application title: Waltham
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Cost structure and contribution margin analysis; product-line profitability and budget analysis. Adapted from Hilton Manufacturing Company, Case No. 192-063, Harvard Business School Publishing.
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bomode.telfer.uottawa.ca/hilton/CM_Analysis_Sheet.aspx
Application title: Hilton
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Cost-volume-profit and variance analysis under (i) variable costing and (ii) absorption costing. Includes production (denominator) volume variance analysis. Adapted from Solartronic, Inc (pages 444/5, Management Control Systems, Twelfth Edition, Robert N. Anthony & Vijay Govindarajan, 2007, McGraw-Hill Irwin), a case study written by Professor M. Edgar Barrett.
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bomode.telfer.uottawa.ca/solartronics/Tables_1and2_Sheet.aspx
Application title: Solartronics
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Profit Variance Analysis: A Strategic Perspective
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strategicvarianceanalysis.com
Application title: Pelican
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FINANCE, MANAGEMENT ACCOUNTING, INCOME TAX
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Capital investment analysis [long-term differential (relevant) cost and revenue analysis]. The impact of capital asset dispositions and acquisitions on (i) the undepreciated capital cost (UCC) of the asset's class, (ii) Canadian taxable income, and (iii) the present value of cash flows.
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ccataxpvcash.com
Application title: CCATaxPVCash
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© Brian Conheady [for educational use]
conheady@telfer.uottawa.ca
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