Bundle 5 AICPA® Mastery Video Series (Both Videos)
Save 10% when you bundle all three (3) videos.
6.0 AICPA Mastery Video Series: Parts 1 & 2 – Equity Method and Date of Acquisition
In this in-depth 1-hour session, Jerry Pecaro unpacks the complex topic of Stockholder’s Equity, a high-yield area on the CPA FAR exam. Topics are broken down into digestible sections, using examples and practical scenarios to ensure conceptual clarity and exam readiness. This lecture includes detailed coverage of preferred stock, treasury stock accounting, stock splits, dividends, and compensation plans—making it essential for mastering the equity section of financial accounting.
This video is part of the CPA Core Concept Mastery Series, ideal for targeted review or full-topic reinforcement.
Topics Covered:
- Additional Paid-In Capital
- Paid-In Capital in Excess of Par
- Par vs. Stated Value Method
- Preferred Stock: Participating, Cumulative, Redeemable
- Preemptive Rights
- Dividends in Arrears
- Treasury Stock & Treasury-Stock Method
- Stock Splits & Stock Dividends (Large & Small)
- Property Dividends
- Stock-Based Compensation Plans
6.1 AICPA Mastery Video Series: Part 3 – 100% Consolidation
This in-depth session builds on Parts 1 and 2 and focuses entirely on 100% consolidation. Jerry Pecaro breaks down how to treat subsidiaries when a parent has full ownership, including handling inter-company eliminations, calculating consolidated net income, and allocating goodwill. You’ll also explore the implications of fair value adjustments, controlling interest, and how consolidated financial statements are built from the ground up.
6.2 AICPA Mastery Video Series: Consolidations – Workthrough for Date of Acquisition
In this focused walkthrough, CPA expert Jerry Pecaro guides you through key accounting treatments related to the date of acquisition in consolidated financial statements. Topics include common adjustments, equity considerations, and procedural insights relevant to CPA exam scenarios.
Ideal for reinforcing challenging concepts and preparing for MCQs and SIMs that test your understanding of initial consolidation entries, goodwill recognition, and parent-subsidiary relationships on the acquisition date.
$175.00
