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1			Interactive learning and teaching applications for financial and management accounting.
2			INTERMEDIATE FINANCIAL ACCOUNTING I
3			An overview of the IFRS mixed-attribute measurement model for assets.
4			mammaifrs.com	Application title: MAMMAIFRS
5			Reconciling the difference between (a) costs of goods sold and (b) cash paid to inventory suppliers.
6			https://bomode.telfer.uottawa.ca/SCF_COGS/input_Sheet.aspx	Application title: SCF-COGS
7			Reconciling the difference between (a) sales revenue less bad debts expense and (b) cash received from customers.
8			https://bomode.telfer.uottawa.ca/SCF_Revenue/input_Sheet.aspx	Application title: SCF-Revenue
9			Analysis of current and prior period errors in accounting for inventory and their impact on cost of goods sold, profit, and retained earnings.
10			bomode.telfer.uottawa.ca/inventoryfun/Input_Sheet.aspx	Application title: Inventory Analytics
11			Accounting for notes receivable and payable under the amortized cost model using either the effective-interest-rate or straight-line method.
12			bomode.telfer.uottawa.ca/notesrecpay/notereceivable_sheet.aspx	Application title: Notes Receivable & Payable
13			Accounting for installment notes receivable and payable: the principal and interest payments of installment notes are blended.
14			bomode.telfer.uottawa.ca/blendednote/Installment-Note-Receivable_Sheet.aspx	Application title: Installment Notes Receivable & Payable
15			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.
16			bomode.telfer.uottawa.ca/poc/POC_Sheet.aspx	Application title: Percentage of Completion
17			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.
18			capitalassetrevaluation.com	Application title: CapitalAssetRevaluation
19			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].
20			impairmentlonglivednonfinancialassets.com	Application title: Impairment of Non-Financial Long-Lived Assets
21			INTERMEDIATE FINANCIAL ACCOUNTING II
22			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.
23			bomode.telfer.uottawa.ca/premiums/input_Sheet.aspx	Application title: Premium Promotional Programs
24			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.
25			bondbeagle.com	Application title: BondBeagle
26			Borrower's accounting, in accordance with IFRS and Canadian ASPE, for an exchange of debts instruments with an existing lender.
27			bomode.telfer.uottawa.ca/tdr/input_sheet.aspx	Application title: Troubled Debt Restructuring
28			Accounting for the various ways of settling a non-convertible financial liability.
29			bomode.telfer.uottawa.ca/sfl/sfl_sheet.aspx	Application title: Settling Financial Liabilities
30			Accounting for share issuance transactions.
31			bomode.telfer.uottawa.ca/shareissuance/ShareIssuance_Sheet.aspx	Application title: Share Issuance Transactions
32			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.
33			bondterrier.com	Application title: BondTerrier
34			Borrower's accounting, in accordance with IFRS or U.S. GAAP, for bond liabilities that are convertible at the issuer's option.
35			bondlabrador.com	Application title: BondLabrador
36			Calculating Basic EPS [with or without preferred shares; with or without discontinued operations].
37			https://bomode.telfer.uottawa.ca/EPS-Basic/input_Sheet.aspx	Application title: Basic EPS [available per WAOS]
38			Calculating weighted average outstanding common shares for Basic EPS [shares issuance, retirement, stock splits, reverse-stock splits, stock dividends].
39			https://bomode.telfer.uottawa.ca/EPS-Basic-WAOS/input_Sheet.aspx	Application title: Basic EPS [WAOS]
40			Calculating Diluted EPS.
41			https://bomode.telfer.uottawa.ca/EPS-Diluted/intro_Sheet.aspx	Application title: Diluted EPS
42			MANAGEMENT ACCOUNTING
43			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.
44			bomode.telfer.uottawa.ca/waltham/exhibit1_Sheet.aspx	Application title: Waltham
45			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.
46			bomode.telfer.uottawa.ca/hilton/CM_Analysis_Sheet.aspx	Application title: Hilton
47			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.
48			bomode.telfer.uottawa.ca/solartronics/Tables_1and2_Sheet.aspx	Application title: Solartronics
49			Profit Variance Analysis: A Strategic Perspective
50			strategicvarianceanalysis.com	Application title: Pelican
51			FINANCE, MANAGEMENT ACCOUNTING, INCOME TAX
52			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.
53			ccataxpvcash.com	Application title: CCATaxPVCash
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56			© Brian Conheady [for educational use]	conheady@telfer.uottawa.ca
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