http://fearfulasymmetry.ca/news daily 0.75 2023-10-12 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459454042065-WO5MQTJ5ECBD6MHMFPP4/20140608_162746.jpg News http://fearfulasymmetry.ca/news/2019/10/10/research-news-york monthly 0.5 2019-10-10 http://fearfulasymmetry.ca/news/2019/9/6/podcast-or-perish monthly 0.5 2019-09-06 http://fearfulasymmetry.ca/news/2019/2/4/microfinance-article-available-online-for-free monthly 0.5 2019-02-04 http://fearfulasymmetry.ca/news/2018/11/19/how-i-spent-my-summer-vacation monthly 0.5 2018-11-19 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1542658624686-XXJ0JH323TZTDJ9R3QHR/20180608_113729.jpg News - How I spent my summer vacation Feet up at the cottage https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1542658683654-J19EJTIV4DBBRSE7YIH7/20180601_155421.jpg News - How I spent my summer vacation Reading is thirsty work http://fearfulasymmetry.ca/news/2018/6/6/two-new-papers monthly 0.5 2018-06-06 http://fearfulasymmetry.ca/news/2018/2/20/coverage-in-fast-company monthly 0.5 2018-02-20 http://fearfulasymmetry.ca/news/2017/10/31/what-im-up-to monthly 0.5 2017-10-31 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1509447783809-WAW95Z2U2H51UUSHXJ13/20171024_121110.jpg News - 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The Cash Flow Statement https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1476672928128-ESKFB6YSUHVXGLKIOR2C/image-asset.jpeg Theory - The Cash Flow Statement Where the operating inflows happen at the RC Harris Water Treatment Plant. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1476669494786-I22T1TY6BZEUPS8M3OU1/image-asset.png Theory - The Cash Flow Statement https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1476669595191-JLEBE8HL08GMOWG9084C/image-asset.png Theory - The Cash Flow Statement https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1476672243920-W46TIVJN4QPD50L546DM/image-asset.jpeg Theory - The Cash Flow Statement http://fearfulasymmetry.ca/theory/2016/9/25/how-stock-options-work monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1475006886836-M70EVLZOGTIJWHIKR69T/image-asset.jpeg Theory - How Stock Options Work https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1475006426088-XA8YV2NIHA94QQAC1Z1L/image-asset.jpeg Theory - 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The Income Statement https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1470851372387-DX0Q0WU69PW4TSVK2SNX/image-asset.jpeg Theory - The Income Statement https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1470849088187-QRDPPC4T7S9J7BLXRFNP/image-asset.png Theory - The Income Statement https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1470851412301-VHTE5DLJIQC1EJ9JTMO4/image-asset.jpeg Theory - The Income Statement http://fearfulasymmetry.ca/theory/2016/7/17/the-balance-sheet monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1468840343664-PDU14Y3KEGQ00OQ67FRT/image-asset.png Theory - The Balance Sheet Apple's 2015 Balance Sheet https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1468771633544-62GDT3AOG1G5629GBVIJ/image-asset.jpeg Theory - The Balance Sheet http://fearfulasymmetry.ca/theory/2016/6/14/giving-an-account-of-oneself monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1465927530765-FOUT7V3AOOT7DJCF4ST4/image-asset.jpeg Theory - Giving an Account of Oneself https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1465926697675-3S1H8OP5A8KYXJCS52CT/image-asset.jpeg Theory - Giving an Account of Oneself https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1465926836111-0XOA3M7JV3SY7RPTA14V/image-asset.jpeg Theory - Giving an Account of Oneself The spectacular Glasgow City Chambers were the site of the 2012 Annual General Meeting of Positive Action in Housing. http://fearfulasymmetry.ca/theory/2016/5/11/chunking monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1463000117747-2P2V99HVAIGI10KA0PJ6/image-asset.jpeg Theory - Chunking https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1463000228851-ODN6TQKRA8KOWCYWZ5VB/image-asset.jpeg Theory - Chunking http://fearfulasymmetry.ca/theory/2016/4/8/anti-essentialism monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1460127052782-0QPOCP523IG367Z6W5LP/image-asset.jpeg Theory - Anti-essentialism Is the selfie art? https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1460134648641-2USYI3MBG2UAT7VQD9F3/image-asset.jpeg Theory - Anti-essentialism https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1460134688331-2YSYXZNKMYKZNQTS1I0Y/image-asset.jpeg Theory - Anti-essentialism http://fearfulasymmetry.ca/theory/2016/4/5/history-of-the-present monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459945567665-J2YQ0SLR5C8FDS1IUKHH/image-asset.png Theory - History of the Present https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459893905118-OLGJBFSRPLUEVNTYFM41/image-asset.jpeg Theory - History of the Present A history of romance written in padlocks. Pont des Arts, Paris, 2012. http://fearfulasymmetry.ca/theory/2016/4/2/binary-oppositions monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459682531831-W539AHKH58HBWSMEQAW5/image-asset.jpeg Theory - Binary Oppositions https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459680650267-5U63QMM821J9XVUDSJ9F/image-asset.png Theory - Binary Oppositions http://fearfulasymmetry.ca/theory/2016/4/2/understanding-understanding monthly 0.5 2026-01-19 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459586519324-9QO4CD800SRWOS6359OU/image-asset.jpeg Theory - Understanding Understanding http://fearfulasymmetry.ca/theory/category/Financial+Statements monthly 0.5 http://fearfulasymmetry.ca/theory/category/Financial+Accounting monthly 0.5 http://fearfulasymmetry.ca/theory/category/Social+Theory monthly 0.5 http://fearfulasymmetry.ca/theory/tag/balance+sheet monthly 0.5 http://fearfulasymmetry.ca/theory/tag/basics monthly 0.5 http://fearfulasymmetry.ca/theory/tag/cash+flow+statement monthly 0.5 http://fearfulasymmetry.ca/theory/tag/Saputo monthly 0.5 http://fearfulasymmetry.ca/theory/tag/advanced monthly 0.5 http://fearfulasymmetry.ca/theory/tag/stock+options monthly 0.5 http://fearfulasymmetry.ca/theory/tag/Chipmunks monthly 0.5 http://fearfulasymmetry.ca/theory/tag/asymmetry monthly 0.5 http://fearfulasymmetry.ca/theory/tag/tax monthly 0.5 http://fearfulasymmetry.ca/theory/tag/income+statement monthly 0.5 http://fearfulasymmetry.ca/theory/tag/Biopolitics monthly 0.5 http://fearfulasymmetry.ca/theory/tag/philosophy monthly 0.5 http://fearfulasymmetry.ca/theory/tag/Rorty monthly 0.5 http://fearfulasymmetry.ca/theory/tag/fair+value monthly 0.5 http://fearfulasymmetry.ca/theory/tag/historical+cost monthly 0.5 http://fearfulasymmetry.ca/theory/tag/Canada monthly 0.5 http://fearfulasymmetry.ca/theory/tag/Apple monthly 0.5 http://fearfulasymmetry.ca/theory/tag/social+theory monthly 0.5 http://fearfulasymmetry.ca/theory/tag/Entrepreneur monthly 0.5 http://fearfulasymmetry.ca/theory/tag/Butler monthly 0.5 http://fearfulasymmetry.ca/theory/tag/Foucault monthly 0.5 http://fearfulasymmetry.ca/theory/tag/accountability monthly 0.5 http://fearfulasymmetry.ca/theory/tag/depreciation monthly 0.5 http://fearfulasymmetry.ca/practice daily 0.75 2018-12-08 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459549868604-CMPMANTYF25B3HYPMVV5/20140513_110246.jpg Practice http://fearfulasymmetry.ca/practice/2018/12/8/the-debt-machine monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1544292320418-RDDUGENT3HG5SPI17QWB/IMGP0067.JPG Practice - The Debt Machine Silhouette of a woman standing at the doorway of a microborrowers group meeting https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1544292652462-L19K41IUEQ0PLFAQRUJ3/IMGP0044.JPG Practice - The Debt Machine Not all microfinance banks use microborrowing groups to ensure debt collection. Here, a helmeted, leather-clad motorcycle rider comes by a microbusiness to take cash directly from the till. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1544292936293-RTOUZPXQ5IW9277Y4JHC/IMGP0033.JPG Practice - The Debt Machine A woman wanders past a market stall started with a microfinance loan http://fearfulasymmetry.ca/practice/2018/12/5/assembling-accounts monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1544012619892-XXZCP63Y5QJWV1DQEYHZ/IMGP0079.JPG Practice - Assembling Accounts Close-up of hand-written entries in a bank account passbook. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1544013446624-1H7XLJKZGTJ8NABG338X/IMGP0066.JPG Practice - Assembling Accounts Backlit image of a dog standing in a doorway http://fearfulasymmetry.ca/practice/2018/12/1/corporatizing-the-village monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1543664763838-WYXXYU2TP6SF8JYURS42/Village+corporate+structure.png Practice - Corporatizing the Village The corporate structure of a Sri Lankan village under microfinance https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1543666988519-QNBDM87CMT8184E8DIIW/Small+group+constitution.png Practice - Corporatizing the Village Section 3 of the constitution for a microborrowing group, with a translation https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1543665913928-T48YEF03AO9VUA4B5RNG/IMGP0059.JPG Practice - Corporatizing the Village A woman speaks at the small group meeting while a dog looks on from the doorway http://fearfulasymmetry.ca/practice/2018/11/30/animating-microfinance monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1543580981832-2NP17YMZ3OE1IPY9P852/IMGP0071.JPG Practice - Animating Microfinance The animator reviewing the women’s account books. The husband of one of the borrowers looks on. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1543581888416-9O4CH8U12N3T8MDX3QUR/IMGP0108.JPG Practice - Animating Microfinance Brass candlesticks manufactured by one of the microbusinesses http://fearfulasymmetry.ca/practice/2018/11/26/microfinance-in-sri-lanka monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1543267574774-G8H53HFZ3SDJWZKDMOAZ/Survey+Form.png Practice - Microfinance in Sri Lanka One of the microfinance forms we collected https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1543268256684-EVPZQ5CDB9MR6CLAQ09T/IMGP0061.JPG Practice - Microfinance in Sri Lanka Village dog visiting the microborrowing group meeting http://fearfulasymmetry.ca/practice/2017/11/10/a-conversion-experience-at-davidstea monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1510338413809-2ZFEPPZUM3TW88KKVYGI/Conversion+transactions.png Practice - A Conversion Experience at DAVIDsTEA https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1510339299254-YD4LO5XJBKLHQ35SPJMS/20161108_130026.jpg Practice - A Conversion Experience at DAVIDsTEA http://fearfulasymmetry.ca/practice/2017/6/21/conclusions-on-financial-biopolitics monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1497881232084-0AUWQXTPZIK3KGLJPF48/image-asset.jpeg Practice - Conclusions on Financial Biopolitics https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1497881103881-0CRWJ5EKOGF225JF1KFN/image-asset.jpeg Practice - Conclusions on Financial Biopolitics https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1497881342720-02GLU33TAOZENY1FT134/image-asset.jpeg Practice - Conclusions on Financial Biopolitics http://fearfulasymmetry.ca/practice/2017/6/20/mapping-the-cash-flows monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1497787198321-5NMU049Y179KXMAIWGTD/image-asset.png Practice - Mapping the Cash Flows https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1497803482976-AYY60CAC4JK8B161NZ3T/image-asset.jpeg Practice - Mapping the Cash Flows Yes, we are looking DOWN on a mountain goat. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1497803670271-5RA2NK87A7ST4DEQWYWX/image-asset.jpeg Practice - Mapping the Cash Flows http://fearfulasymmetry.ca/practice/2017/6/19/cost-savings monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1497731917027-F37T74F2C4B5KUVW24E3/Cost+table.png Practice - Cost Savings Costs per individual cohort member across proposed outcome areas Sources: Department for Communities and Local Government (2014) and Social Finance (2012, p. 30) https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1497734204462-TCG81V2J9N1WE4JNKEIP/image-asset.jpeg Practice - Cost Savings https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1497734253351-TJJULEOQS7L8XCKR1ODH/image-asset.jpeg Practice - Cost Savings http://fearfulasymmetry.ca/practice/2017/6/14/value-for-money monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1497187345079-JA57KWAHY16BUXYCZ5M4/20140608_141758.jpg Practice - Value for Money https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1497186094594-FEM4WTPUIN4DGSG3R7IL/image-asset.png Practice - Value for Money Cost saving schematic Source: Social Finance (2013, p. 18) https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1497187413585-41TLK8OA0PVCC4L5E47W/image-asset.jpeg Practice - Value for Money http://fearfulasymmetry.ca/practice/2017/6/12/measuring-social-impact monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1497181672188-7IMOLL0SP0XCAYJQVHZG/image-asset.png Practice - Measuring Social Impact Outcome metrics and payment weights Source: Contract obtained by authors through a Freedom of Information Request https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1497184703386-KUIZE2XF8WE7XSQNV1TB/20140608_141946.jpg Practice - Measuring Social Impact http://fearfulasymmetry.ca/practice/2017/6/7/the-st-mungos-sib monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1496842104080-X6EJ5TFBW2IGL2YINH2W/image-asset.jpeg Practice - The St Mungo's SIB https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1496842694767-QSS3GR86VHJZ51AVQ7RX/image-asset.jpeg Practice - The St Mungo's SIB https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1496842781415-C1ZAOKJ5Q261P0Z54IAK/image-asset.jpeg Practice - The St Mungo's SIB http://fearfulasymmetry.ca/practice/2017/6/5/social-impact-bonds monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1496678484114-O4NP5XPW2X3E3SJAYR5V/image-asset.png Practice - Social Impact Bonds Conceptual model of social impact bond Source: Cabinet Office (2015) https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1496679153028-SKCAZWOM91BADLSL6RX9/image-asset.jpeg Practice - Social Impact Bonds http://fearfulasymmetry.ca/practice/2017/5/8/accounting-for-raccoon-videos monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1494256187104-4C568OMFRLC1D7U4NWUZ/20170505_155807.jpg Practice - Accounting for Raccoon Videos The graininess of the video was probably part of its appeal. It helped the video seem authentic. http://fearfulasymmetry.ca/practice/2017/5/6/the-surveillance-society monthly 0.5 2023-05-04 http://fearfulasymmetry.ca/practice/2017/4/3/bailouts-bonuses monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1491247664780-66YX4X7S4TGDA4A54J9P/image-asset.png Practice - Bailouts & Bonuses http://fearfulasymmetry.ca/practice/2017/3/20/how-tax-drives-mergers monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1490026121293-2DK99KRRV3AGE6AP7T1Z/Summary+of+tax+losses.png Practice - How Tax Drives Mergers https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1490026264385-4XAYMMOR9GNGKYQZXMVY/image-asset.png Practice - How Tax Drives Mergers Tax losses for Canadian Satellite Radio Holdings prior to merger https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1490028336976-LEMT1GHO88LT113T66TF/image-asset.jpeg Practice - How Tax Drives Mergers http://fearfulasymmetry.ca/practice/2017/3/13/the-vanishing-income-tax-trick monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1489433749400-7YCOX7JHSLXEM5XMWOHD/image-asset.png Practice - The Vanishing Income Tax Trick https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1489433716018-RI1OR340AJBJB2UGF5QT/image-asset.png Practice - The Vanishing Income Tax Trick https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1489433775448-LQMTSYHFD8OXQ1MBFTR4/image-asset.png Practice - The Vanishing Income Tax Trick http://fearfulasymmetry.ca/practice/2017/3/6/sirius-money monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1488834630901-1KGQ1C8OZZACCHL2OJNG/image-asset.png Practice - Sirius Money In thousands of CDN $. The 2011 column is for only nine months, due to the merger earlier that year. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1488838135842-ZBFAQL3D1MZWK5GFXLB7/image-asset.jpeg Practice - Sirius Money https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1488838052411-0B4STIE2Q7PIVHVGE12C/image-asset.jpeg Practice - Sirius Money http://fearfulasymmetry.ca/practice/2017/2/28/the-sirius-xm-business-model monthly 0.5 2023-05-04 http://fearfulasymmetry.ca/practice/2017/2/26/r-u-sirius monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1488144619217-JRJZP44VFPL6IYMU8X0F/20140102_125003.jpg Practice - r u Sirius? http://fearfulasymmetry.ca/practice/2017/1/30/should-corporations-pay-more-tax monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1485787694642-OMVJ1874S16UBDW3DB4S/image-asset.png Practice - Should Corporations Pay More Tax? https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1485790566943-LRUC3E8ISAIQGMPKL6DA/image-asset.png Practice - Should Corporations Pay More Tax? Breakdown of Canadian federal government revenues for 2009 http://fearfulasymmetry.ca/practice/2017/1/29/does-corporate-income-tax-matter monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1485710386037-7S2JDSIGN8CGVMMNSAAL/image-asset.png Practice - Does Corporate Income Tax Matter? https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1485710796688-ALDCYC1NN4XUZCDG94ZG/image-asset.png Practice - Does Corporate Income Tax Matter? https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1485710830508-C4E59A5U88NPSELA34AK/image-asset.png Practice - Does Corporate Income Tax Matter? http://fearfulasymmetry.ca/practice/2016/9/18/accounting-for-executive-compensation monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1475098993248-VK3AN9XZEOYWFLN31LFL/image-asset.jpeg Practice - Executive Overcompensation https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1475002966323-EEZJWJ7MGUT3LIOFNKV9/image-asset.png Practice - Executive Overcompensation https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1475093152303-ZMUHP9E9BJ6S6G55R4BK/image-asset.png Practice - Executive Overcompensation https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1475098226321-ZF02JGQHH3VNCG5FN2MB/image-asset.jpeg Practice - Executive Overcompensation http://fearfulasymmetry.ca/practice/2016/9/18/unfair-value monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1474544473165-XSGI4MYOAF6LGGYP3PXC/image-asset.jpeg Practice - Unfair Value A reliable diving board is still a diving board. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1474550261975-MF7SRN61J1ZDX8916AX0/image-asset.jpeg Practice - Unfair Value https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1474644880425-VY9P8KHCK94FA8P5KIRY/image-asset.png Practice - Unfair Value https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1474549047255-3R3G9V51RN9I8JLJ4DXU/image-asset.jpeg Practice - Unfair Value https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1474550790829-K8PXB3U9WGYIWVE2B7QV/image-asset.jpeg Practice - Unfair Value https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1474550554811-QGO4SUO5EOOTYWW89LBY/image-asset.jpeg Practice - Unfair Value http://fearfulasymmetry.ca/practice/2016/8/31/apples-surprise-tax-bill monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1472649593574-PZLYIXO11BS5DN0G78B5/image-asset.jpeg Practice - Apple's Surprise Tax Bill The EU turns up the heat. (Yes, I'm aware these aren't apples.) https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1472650494537-NG5ZJE3N05OVHHF9JL2Y/image-asset.jpeg Practice - Apple's Surprise Tax Bill Looking up at the Blarney Stone, just five miles from Cork. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1472650003246-2DD861VO0LLNW7FAA3TY/image-asset.jpeg Practice - Apple's Surprise Tax Bill "Countless" corporations followed Apple's lead to the tax haven of Cork. It's their taxes that are uncounted. http://fearfulasymmetry.ca/practice/2016/8/19/microsoft-and-the-blame-game monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1471973430940-VDMEOLLHC0WOEM1MI717/image-asset.png Practice - Microsoft and the Blame Game https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1472180968873-KGCKI0PENNGWVVELCSBD/image-asset.jpeg Practice - Microsoft and the Blame Game https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1472176663813-5QNJFM4BDI9PR2Y3KZVB/image-asset.png Practice - Microsoft and the Blame Game https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1472179712867-RPUK2MT3NPVVHK2NTYIN/image-asset.jpeg Practice - Microsoft and the Blame Game https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1472178923249-5XMDJVVAZF01F4K7IAOA/image-asset.jpeg Practice - Microsoft and the Blame Game http://fearfulasymmetry.ca/practice/2016/7/20/how-apple-dodges-taxes monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1469031453733-WXKNZLTRLB06VWLOEK37/image-asset.jpeg Practice - How Apple Dodges Taxes https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1469031251315-VVWB9LU45627Q7EL2ZLC/DSC05554.JPG Practice - How Apple Dodges Taxes http://fearfulasymmetry.ca/practice/2016/7/19/apple-and-the-cash-finesse monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1468934104938-WWN2GK4P5WGTLSD87GIN/image-asset.jpeg Practice - Apple and the Cash Finesse https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1468934236932-VAWZKULOE6PEOIQV5EJC/image-asset.jpeg Practice - Apple and the Cash Finesse http://fearfulasymmetry.ca/practice/2016/7/19/apple-and-the-loud-mouthed-shareholder monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1468930292131-SGRJ7TE7EMQEDP7N7F5Y/Photo+of+Carl+Icahn+in+2012+taken+by+Scott+Eells%2FBloomberg Practice - Apple and the Loud-mouthed Shareholder https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1468931733990-4JZ2IYT35TONQY8TZR2S/image-asset.jpeg Practice - Apple and the Loud-mouthed Shareholder http://fearfulasymmetry.ca/practice/2016/7/18/core-problems-at-apple monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1468872978795-PA95G2792386Y1USDKEG/image-asset.png Practice - Core Problems at Apple https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1468903207650-T90S9B6KF0DSDVL0DV6Y/image-asset.jpeg Practice - Core Problems at Apple https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1468928140882-35CU360R6I3A6JY6TE9W/image-asset.png Practice - Core Problems at Apple http://fearfulasymmetry.ca/practice/2016/6/22/who-owns-a-company monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1466622260078-9ACD1AXOJ4Q4JZAKQ4JI/image-asset.jpeg Practice - Who Owns a Company? Did someone say "governance"? https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1466621455939-KM04SX0DB5NVKJS5XWQS/image-asset.png Practice - Who Owns a Company? http://fearfulasymmetry.ca/practice/2016/6/9/accounting-constraints monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1465513591012-CPDVPGGX6ZSKGX80X40J/image-asset.jpeg Practice - Accounting Constraints https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1465514174072-NQ5QDYWLF9OTV67BTSXO/image-asset.jpeg Practice - Accounting Constraints http://fearfulasymmetry.ca/practice/2016/6/2/fearful-asymmetry-balance-sheets-and-managers monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1464874812107-KFGUJLX69FGSTOKQRSV6/image-asset.png Practice - Fearful Asymmetry: Balance Sheets and Managers The first glimpse I give my students of an accounting statement. You have to start slowly when you are teaching accounting. Some of the students are terrified. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1464875281870-GN9ORHZXYTR93PZ24G6Z/image-asset.jpeg Practice - Fearful Asymmetry: Balance Sheets and Managers http://fearfulasymmetry.ca/practice/2016/4/21/grades-and-grading monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1461232680081-GHXOVQCIFN3S5ORHPRLN/image-asset.png Practice - Grades and Grading https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1461234399675-KQYJCA0T6QVVWBETFS3O/image-asset.jpeg Practice - Grades and Grading http://fearfulasymmetry.ca/practice/2016/4/8/what-counts-as-accounting monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1460149111309-TSSKZBSSK1050P16I1PX/image-asset.png Practice - What counts as accounting? https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1460150613544-ERL1ARPZXAKSV9AQOOFW/image-asset.jpeg Practice - What counts as accounting? http://fearfulasymmetry.ca/practice/2016/4/4/economic-citizenship-and-canadas-first-nations monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459824755019-U8TBDL6PR7FRC7SKLDH1/image-asset.jpeg Practice - Economic citizenship and Canada's First Nations Replanted Canadian forest. So orderly! (Muskoka, 2013) https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459824897201-WCQUX7ORKNYW7WTXJXTK/image-asset.jpeg Practice - Economic citizenship and Canada's First Nations http://fearfulasymmetry.ca/practice/2016/4/2/a-flight-of-practices monthly 0.5 2023-05-04 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459598010418-MYUV8PU9MIEPHRGK2C04/image-asset.jpeg Practice - A flight of practices http://fearfulasymmetry.ca/practice/category/Social+Impact+Bonds monthly 0.5 http://fearfulasymmetry.ca/practice/category/Corporate+Finance monthly 0.5 http://fearfulasymmetry.ca/practice/category/Apple monthly 0.5 http://fearfulasymmetry.ca/practice/category/Microfinance monthly 0.5 http://fearfulasymmetry.ca/practice/category/China monthly 0.5 http://fearfulasymmetry.ca/practice/category/St+Mungo%27s monthly 0.5 http://fearfulasymmetry.ca/practice/category/Microsoft monthly 0.5 http://fearfulasymmetry.ca/practice/category/Corporate+Tax monthly 0.5 http://fearfulasymmetry.ca/practice/category/Society monthly 0.5 http://fearfulasymmetry.ca/practice/category/Governance monthly 0.5 http://fearfulasymmetry.ca/practice/category/Fair+Value+Accounting monthly 0.5 http://fearfulasymmetry.ca/practice/category/Sirius+XM monthly 0.5 http://fearfulasymmetry.ca/practice/tag/executive+compensation monthly 0.5 http://fearfulasymmetry.ca/practice/tag/social+impact+bonds monthly 0.5 http://fearfulasymmetry.ca/practice/tag/DAVIDsTEA monthly 0.5 http://fearfulasymmetry.ca/practice/tag/monetization monthly 0.5 http://fearfulasymmetry.ca/practice/tag/St+Mungo%27s monthly 0.5 http://fearfulasymmetry.ca/practice/tag/video monthly 0.5 http://fearfulasymmetry.ca/practice/tag/microaccountability monthly 0.5 http://fearfulasymmetry.ca/practice/tag/Sirius+XM monthly 0.5 http://fearfulasymmetry.ca/practice/tag/bailout monthly 0.5 http://fearfulasymmetry.ca/practice/tag/government monthly 0.5 http://fearfulasymmetry.ca/practice/tag/Raccoon monthly 0.5 http://fearfulasymmetry.ca/practice/tag/cost monthly 0.5 http://fearfulasymmetry.ca/practice/tag/crowdsourcing monthly 0.5 http://fearfulasymmetry.ca/practice/tag/Sri+Lanka monthly 0.5 http://fearfulasymmetry.ca/practice/tag/entrepreneur monthly 0.5 http://fearfulasymmetry.ca/practice/tag/value+for+money monthly 0.5 http://fearfulasymmetry.ca/practice/tag/soci monthly 0.5 http://fearfulasymmetry.ca/practice/tag/cash+flows monthly 0.5 http://fearfulasymmetry.ca/practice/tag/net+present+value monthly 0.5 http://fearfulasymmetry.ca/practice/tag/risk monthly 0.5 http://fearfulasymmetry.ca/practice/tag/Bombardier monthly 0.5 http://fearfulasymmetry.ca/practice/tag/homelessness monthly 0.5 http://fearfulasymmetry.ca/practice/tag/debt monthly 0.5 http://fearfulasymmetry.ca/practice/tag/Toronto monthly 0.5 http://fearfulasymmetry.ca/practice/tag/finance monthly 0.5 http://fearfulasymmetry.ca/teaching daily 0.75 2023-09-15 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1685038566822-99P6P23KJQASICUDBE35/MBA+Grad+Photo+-+Cameron+Graham.jpg Teaching http://fearfulasymmetry.ca/teaching/introduction-to-financial-statements monthly 0.5 2023-07-15 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/4461d67a-469c-4a17-ab4f-0a658e07770c/Apple+sales+drop+in+2016.png Teaching - 1. Introduction to Financial Statements - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/a0d0bb91-8e69-42d1-9166-077be260fede/Apple%27s+bestsellers+in+2015.jpg Teaching - 1. Introduction to Financial Statements - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/5127191f-d35a-44f3-9898-c5baa660e027/Apple%27s+2015+income+statement.png Teaching - 1. Introduction to Financial Statements - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/8193adc6-a4db-45c8-9f06-3e951c85676d/Apple+sales+by+region.png Teaching - 1. Introduction to Financial Statements - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/8b0e1c81-aef1-4a89-9bca-99a43ca90787/Apple%27s+cost+of+sales.png Teaching - 1. Introduction to Financial Statements - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/a1562ac9-4a3f-46c4-bdf7-b6a42ee03cf8/Apple+sales+by+product.png Teaching - 1. Introduction to Financial Statements - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/9d7728a1-1b52-449a-95a7-3cbc8f0d67fb/Apple%27s+2015+balance+sheet.png Teaching - 1. Introduction to Financial Statements - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/2c908762-39b0-43c4-a6bc-c767c718a457/Apple%27s+assets.png Teaching - 1. Introduction to Financial Statements - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/df8e28e2-95bc-4b59-87b0-61ccb057d605/Apple%27s+unproductive+assets.png Teaching - 1. Introduction to Financial Statements - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/a44e8b36-fad5-4475-89ce-48a100b208d6/Apple%27s+growing+debt.png Teaching - 1. Introduction to Financial Statements - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/7701c891-8747-4726-866e-8e3898cc6300/Apple%27s+2015+cash+flow+statement.png Teaching - 1. Introduction to Financial Statements - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/8f944726-d6b3-4122-a1d4-c05c58979c61/Apple%27s+cash+from+operations.png Teaching - 1. Introduction to Financial Statements - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/38b2ca84-042e-4b6e-8da4-fe17ca6e1e61/Apple%27s+investing+activities.png Teaching - 1. Introduction to Financial Statements - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/cd7132de-88a6-43c8-bfb1-afc3a5e5f369/Apple%27s+proceeds+from+investing+activities.png Teaching - 1. Introduction to Financial Statements - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/e781df42-179e-463c-8cd1-09fbdd236238/Apple%27s+financing+activities.png Teaching - 1. Introduction to Financial Statements - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/d3963302-cea9-47d5-a7d9-6f160e881927/Apple%27s+cash+swap.png Teaching - 1. Introduction to Financial Statements - Make it stand out Whatever it is, the way you tell your story online can make all the difference. http://fearfulasymmetry.ca/teaching/accrual-accounting-basics monthly 0.5 2023-09-09 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/f6c90c7e-039b-46c2-8c6f-3dcd0181c075/Cash+accounting.jpg Teaching - 2. Accrual Accounting Basics - Make it stand out A table showing that cash accounting misrepresents the financial performance of a company because it doesn’t match expenses to revenue properly. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/d556dd7e-6565-4269-a3ba-b3b7810bf9cb/Accrual+accounting.jpg Teaching - 2. Accrual Accounting Basics - Make it stand out A table showing that by matching expenses to revenue, accrual accounting produces a more useful representation of an organization’s financial performance. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/a96fc4f0-e458-4500-86fe-d8252fd38c2e/Four+possibilities.png Teaching - 2. Accrual Accounting Basics - Make it stand out A two-by-two matrix showing revenue recognition before cash receipt (liability), revenue recognition after cash receipt (asset), expense recognition before cash expenditure (asset), and expense recognition after cash expenditure (liability). https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1510b612-59b6-4057-8029-21c44893059d/Balance+sheet+and+income+statement+schematic.png Teaching - 2. Accrual Accounting Basics - Make it stand out A schematic diagram showing the balance sheet (assets = liabilities + equity) and the income statement (revenue - expenses = net income). There is an arrow from the income statement to the retained earnings line in the equity section of the balance sheet, showing that net income is added to retained earnings. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/984045c1-8427-4812-ab6a-4f61a2e583ff/Childs+Play+0.jpg Teaching - 2. Accrual Accounting Basics - Make it stand out Balance sheet and income statement of Child’s Play Ltd, before any adjusting transactions. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/c3dec8ce-61e2-4587-b8ca-471f4086c537/Childs+Play+1.jpg Teaching - 2. Accrual Accounting Basics - Make it stand out Transaction 1: DR Cash 5,000; CR Common shares 5,000 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/fd97dd80-9b82-4bcd-a3a1-850cf4c3b64d/Childs+Play+1.jpg Teaching - 2. Accrual Accounting Basics - Make it stand out Child’s Play Ltd financial statements after transaction 1, with updated amounts for cash and common shares. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/20d86d1e-3073-431d-9b9e-da10d6b91594/Childs+Play+2.jpg Teaching - 2. Accrual Accounting Basics - Make it stand out Transaction 2: DR Inventory 3,000; CR Accounts payable 3,000 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/61d822fc-8ccd-47c8-9988-110a73c67413/Childs+Play+2.jpg Teaching - 2. Accrual Accounting Basics - Make it stand out Child’s Play Ltd financial statements after transaction 2, with updated amounts for inventory and accounts payable. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/fd6d1693-86b1-471c-a715-36f95af23d04/Childs+Play+3.jpg Teaching - 2. Accrual Accounting Basics - Make it stand out Transaction 3: First, DR Accounts receivable 1,200; CR sales 1,200. Second, DR Cost of sales 1,000; CR Inventory 1,000. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/83852acd-2e79-4a9b-8842-56a770349a41/Childs+Play+3.jpg Teaching - 2. Accrual Accounting Basics - Make it stand out Child’s Play Ltd financial statements after transaction 3, with updated amounts for accounts receivable, inventory, sales, and cost of sales. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/fd3ee2c0-97fe-4342-a6fe-8dbbce4ef91a/Childs+Play+4.jpg Teaching - 2. Accrual Accounting Basics - Make it stand out Transaction 4: DR Accounts payable 2,500; CR Cash 2,500 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/cdf21dd3-8ea6-491d-adcd-d90ee66623de/Childs+Play+4.jpg Teaching - 2. Accrual Accounting Basics - Make it stand out Child’s Play Ltd financial statements after transaction 4, with updated amounts for cash and accounts payable. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1a337393-eed1-4eac-b7df-66c9f790941c/Childs+Play+5.jpg Teaching - 2. Accrual Accounting Basics - Make it stand out Transaction 5: DR Cash 750; CR Accounts receivable 750 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/3cb7bc1f-aea0-4e8c-ad27-00481b79695e/Childs+Play+5.jpg Teaching - 2. Accrual Accounting Basics - Make it stand out Child’s Play Ltd financial statements after transaction 5, with updated amounts for cash and accounts receivable. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/ea0f90b0-7ea4-453c-8f93-06d19426ed16/Childs+Play+6.jpg Teaching - 2. Accrual Accounting Basics - Make it stand out Transaction 6: DR Bank loan 1,300; CR Cash 1,300 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/6cf064db-434f-4143-a08a-93236a91e53a/Childs+Play+6.jpg Teaching - 2. Accrual Accounting Basics - Make it stand out Child’s Play Ltd financial statements after transaction 6, with updated amounts for cash and bank loan. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/e898f86a-c120-4803-b44c-b489c7f96178/Childs+Play+7.jpg Teaching - 2. Accrual Accounting Basics - Make it stand out Transaction 7: DR Cash 4,000; CR Property and equipment 4,000 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/a1cfbc5b-ed74-497b-be87-20d0d0e9fbda/Childs+Play+7.jpg Teaching - 2. Accrual Accounting Basics - Make it stand out Child’s Play Ltd financial statements after transaction 7, with updated amounts for cash and for property and equipment. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/68dcb040-6f8e-4983-acfd-680062e3e90b/Childs+Play+8.jpg Teaching - 2. Accrual Accounting Basics - Make it stand out Transaction 8: DR Interest expense 300; CR Bank loan 300 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/cd43fb89-5f11-44a1-aedb-fe6907591d37/Childs+Play+8.jpg Teaching - 2. Accrual Accounting Basics - Make it stand out Child’s Play Ltd financial statements after transaction 8, with updated amounts for the bank loan and for interest expense. http://fearfulasymmetry.ca/teaching/bookkeeping monthly 0.5 2023-09-09 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/89276b53-fca8-4a10-b477-4c33c5234b5d/Jay-Z+in+Yankees+cap.jpg Teaching - 3. Bookkeeping - Make it stand out Photo: Getty / Kristian Dowling https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/0ff976c8-ce7b-42a2-aac4-271d59a05f99/The_Tyger_BM_a_1794.jpg Teaching - 3. Bookkeeping - Make it stand out William Blake, The Tyger (image: public domain) https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/a21b654f-c2f6-4aab-bde7-1058990c206b/Slide12.jpg Teaching - 3. Bookkeeping - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/10e85523-952e-4ba0-99fc-0d704f76f758/Slide14.jpg Teaching - 3. Bookkeeping - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/d15dff21-8265-47ae-a41f-36da17bff0bf/Slide15.jpg Teaching - 3. Bookkeeping - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/466c7ade-f5bb-4c46-87ff-c27987e81a0e/BS+1.png Teaching - 3. Bookkeeping - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/b72ff734-0b71-4aad-9526-4592f3d87cfa/BS+2.png Teaching - 3. Bookkeeping - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/21a8fcaf-8772-48ee-bae4-391c76cb01eb/BS+3.png Teaching - 3. Bookkeeping - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1fe509f3-bab8-4838-b5b6-c55540dcdbd5/IS.png Teaching - 3. Bookkeeping - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/ba6d3008-1a3c-4400-a858-46c9bc0edd99/Journal.png Teaching - 3. Bookkeeping - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/53553ce9-9a19-4164-9651-d2207a122f54/Slide20.jpg Teaching - 3. Bookkeeping - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/233b9ecc-5b2b-4d19-90bd-31824c3c5fa6/T-accounts.jpg Teaching - 3. Bookkeeping - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/6b24fddd-6f23-454f-a930-d2ca5d5bedb3/Ledger.png Teaching - 3. Bookkeeping - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/eef28c40-cf6c-4601-b306-66632f8bb914/Slide27.jpg Teaching - 3. Bookkeeping - Make it stand out Whatever it is, the way you tell your story online can make all the difference. http://fearfulasymmetry.ca/teaching/accounting-cycle monthly 0.5 2023-09-09 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/32a5c4ff-55ed-4c31-8e03-8d0d413b15d3/Accounting+cycle.jpg Teaching - 4. The Accounting Cycle - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/4b92295c-1a7d-471c-b40a-9c10fabc7651/Narrowing+down+transactions.jpg Teaching - 4. The Accounting Cycle - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/8318bfaf-0218-4e60-9083-490237b4e5f0/Adjusting+entries.png Teaching - 4. The Accounting Cycle - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/fdd55533-395d-46b8-888b-b58cd758731e/Closing+entry.png Teaching - 4. The Accounting Cycle - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/d4b09f2f-89e9-4740-9462-05b659a19db8/Image+of+Cooked+Books+Word+document.png Teaching - 4. The Accounting Cycle - Make it stand out Click to download https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/e4b87101-9146-4fd7-9a08-231612daed22/Image+of+Cooked+Books+Excel+document.png Teaching - 4. The Accounting Cycle - Make it stand out Click to download http://fearfulasymmetry.ca/teaching/income-recognition monthly 0.5 2023-09-09 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1689444415044-FKL034693QWLN3W9Y1AR/image-asset.jpeg Teaching - 5. Income Recognition - Make it stand out Image: Unsplash https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1689528645778-SKHTWMBR9G3GFMV9HFEP/image-asset.jpeg Teaching - 5. Income Recognition - Make it stand out Image: Unsplash https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1689444073065-25W4LG4H4AMIIN4GZLJJ/image-asset.jpeg Teaching - 5. Income Recognition - Wait, there’s a warranty? Image: Unsplash https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1689529110957-TXW7C0NT4BH2BPXYO56Q/image-asset.jpeg Teaching - 5. Income Recognition - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/dca98569-5ed0-47e6-b722-cccf105e5419/Four+possibilities.jpg Teaching - 5. Income Recognition - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/c6001f72-f1ab-4885-8e6b-c549b9af05e0/RR+1.jpg Teaching - 5. Income Recognition - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/b9cf84b4-b28f-48cc-88be-1cc86491c79a/RR+2.jpg Teaching - 5. Income Recognition - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/a9129014-2037-4f39-9474-8cb6a5d56ac9/RR+3.jpg Teaching - 5. Income Recognition - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/4042ab60-ebb4-443e-a4ce-728e636e0c41/ER+1.jpg Teaching - 5. Income Recognition - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/cee00c83-5a55-4f82-abdd-8ff29ee84fdd/ER+2.jpg Teaching - 5. Income Recognition - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/17310b9a-96a3-44b7-878d-1b1a0dea92a4/ER+3a.jpg Teaching - 5. Income Recognition - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/822b2710-1b75-4300-948d-77c4c16b104e/ER+3b.jpg Teaching - 5. Income Recognition - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/64700f32-cd60-499e-8aaf-4cdcd62ce6c7/ER+3b.jpg Teaching - 5. Income Recognition - Make it stand out Whatever it is, the way you tell your story online can make all the difference. http://fearfulasymmetry.ca/teaching/sales-related-allowances monthly 0.5 2023-09-09 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/4f201d44-518a-4d7e-ae85-641351d18bbd/Discount.jpg Teaching - 6. Sales-related Allowances - Make it stand out First transaction to record sale: debit accounts receivable 1,000, credit revenue 1,000. Second transaction to record early payment: debit cash 980, debit sales discounts 20, credit accounts receivable 1,000. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/2e182dba-d09f-4dfa-a2ae-7a1490521301/Allowance+for+discount.jpg Teaching - 6. Sales-related Allowances - Make it stand out Calculation: $2 million times 2% times 60% equals $24,000. Transaction: Debit Sales discounts 34,000, Credit Allowance for sales discounts 34,000. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/359756d5-2c1c-4ff5-bbca-d91182f188a7/Allowance+for+discount.jpg Teaching - 6. Sales-related Allowances - Make it stand out Transaction to record early payment: debit cash 980, debit allowance for sales discounts 20, credit accounts receivable 1,000. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/3c223baf-59a7-4ea5-b32e-09063b36d3f1/Allowance+for+discount.jpg Teaching - 6. Sales-related Allowances - Make it stand out Transaction to record regular payment: debit cash 1000, credit accounts receivable 1,000. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/af799a11-352e-4c78-abad-ca2575b719a3/Returns+-+direct+method.jpg Teaching - 6. Sales-related Allowances - Make it stand out To record sale. First transaction: debit accounts receivable 1,000, credit revenue 1,000. Second transaction: debit cost of goods sold 600, credit inventory 600. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/a0fd3d03-2338-484b-b11a-e0f35bcb3db1/Returns+-+direct+method.jpg Teaching - 6. Sales-related Allowances - Make it stand out To record return. First transaction: debit returns 1,000, credit accounts receivable 1,000. Second transaction: debit inventory 600, credit cost of goods sold 600. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/2dad030c-3e32-4efc-ac9f-87c633a47af5/Allowance+for+returns.jpg Teaching - 6. Sales-related Allowances - Make it stand out To record sale. First transaction: debit accounts receivable 24,000, credit revenue 23,280, credit refund liability 720. Second transaction: debit cost of goods sold 17,460, debit right-of-recovery asset 540, credit inventory 18,000. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/c9304201-f233-48ac-bf63-c0a742c7c336/Returns+-+allowance+method.jpg Teaching - 6. Sales-related Allowances - Make it stand out To record return. First transaction: debit refund liability 240, credit accounts receivable 240. Second transaction: debit inventory 180, credit right-of-recovery asset 180. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/f948a320-d1bb-4adb-adab-6a74eb32c693/Returns+-+closing+the+allowance.jpg Teaching - 6. Sales-related Allowances - Make it stand out At end of return period. First transaction: debit refund liability 480, credit revenue 480. Second transaction: debit cost of goods sold 360, credit right-of-recovery asset 360. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/e00aaa12-e0ef-4f44-b952-7a2c65dcf56a/Assurance+warranty.jpg Teaching - 6. Sales-related Allowances - Make it stand out Assurance warranty transactions. At time of sale: debit cash or A/R 28,000, credit sales 28,000; debit cost of goods sole 20,000, credit inventory 20,000; debit warranty expense 1,000, credit provision for warranty 1,000. At time of repair: debit provision for warranty 950, credit cash or inventory 950. At end of warranty period: debit provision for warranty 50, credit recovery of warranty expense 50. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/e675fbc3-6e67-460e-ae1f-9a0d0ba43cd1/Service+warranty.jpg Teaching - 6. Sales-related Allowances - Make it stand out Service warranty transactions. At time of sale: debit cash or A/R 31,000, credit sales 28,000, credit unearned revenue 3,000; debit cost of goods sold 20,000, credit inventory 20,000. During warranty period: debit warranty revenue 3,000, credit unearned warranty revenue 3,000; debit warranty expense 1,200, credit cash 1,200. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/4d7533e5-d5cf-4912-a17c-70fee1d15eb0/Advanced+exercise.png Teaching - 6. Sales-related Allowances - Make it stand out EXERCISE: Sale of Computer System 1.Sales contract with customer includes: •Equipment •Warranty •25 hours of service 2.Two performance obligations: delivery & service •Service is separate obligation •Cost to hire service agent = $70/hr x 25 hrs = $1,750 •Warranty is part of delivery obligation •Warranty cost estimated at $3,900 3.Contract price = $28,000 4.Allocate price to service and product •Assume equivalent services available on the market for $90/hr x 25 hrs = $2,250 5.Determine when obligations are satisfied •Upon delivery of equipment Upon performance of service hours https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/2a72ac81-948d-41fb-8e97-26fb82df883e/Advanced+exercise+-+solution.jpg Teaching - 6. Sales-related Allowances - Make it stand out Sale transactions: debit accounts receivable 28,000, credit Revenue (sale of computer) 25,750, credit Service contract liability 2,250; debit Warranty expense 3,900, credit Provision for warranty 3,900. Transactions for gradual performance of service (per hour): debit Service contract liability 90, credit Revenue (servicing) 90; debit Service expense 70, credit Accounts Payable or Wages Payable 70. Transactions to record actual warranty expenditure of $3,700: debit Provision for warranty 3,700, credit Cash or Inventory or Accounts Payable 3,700. Transaction at end of warranty period: debit Provision for warranty 200, credit Recovery of warranty expense (contra expense) 200. http://fearfulasymmetry.ca/teaching/earnings-management monthly 0.5 2023-09-09 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/09a6afd6-d64d-42ab-9282-19646185ddff/20230717_082338.jpg Teaching - 7. Earnings Management - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/78bf581d-138b-4e01-bbce-9721ea270250/2014-06-10+13.43.15+%282015_01_06+12_35_08+UTC%29.jpg Teaching - 7. Earnings Management - Make it stand out The Roman bath in Bath, and Bath Abbey https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459586519324-9QO4CD800SRWOS6359OU/image-asset.jpeg Teaching - 7. Earnings Management - Make it stand out A shop window in Amsterdam https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/3a1ccf7c-d3aa-4031-97ac-931ab7a368ee/One-hander+%282015_01_06+12_35_08+UTC%29.JPG Teaching - 7. Earnings Management - Make it stand out One-hander finally accomplished! https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/878ee068-28dd-4028-8baa-b6035383191c/20220921_105939.jpg Teaching - 7. Earnings Management - Make it stand out Whatever it is, the way you tell your story online can make all the difference. http://fearfulasymmetry.ca/teaching/accountability monthly 0.5 2023-09-15 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/afb0cc0c-9fb9-45ea-986c-15ba6657bfc0/Michel+Foucault+1974+Brasil.jpg Teaching - 8. Accountability - Make it stand out Michel Foucault, looking, I must say, rather powerful (Credit: Wikimedia, public domain) https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/7d5f1fdc-4960-4c20-b1e1-036356fc1c30/Accountability+definition+from+M-W.jpg Teaching - 8. Accountability - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/6910a79a-0c08-44eb-b3b6-480713a0b79a/John+Roberts.png Teaching - 8. Accountability - Make it stand out John Roberts (credit: University of Sydney) https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/d5c03761-a371-466d-8a34-6f738297595f/JudithButler2013.jpg Teaching - 8. Accountability - Make it stand out Judith Butler in 2013 (credit: Wikimedia, public domain) https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/e184144c-a8a9-45e7-9cd2-469734e843ad/Teri+Shearer+112416.jpg Teaching - 8. Accountability - Make it stand out Teri Shearer (credit: Queen’s University) https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/97af1aba-a27e-486e-8511-1de33e1a9b49/Accountability+cube.png Teaching - 8. Accountability - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/e2283ece-510d-4338-a94a-19c0633c4c90/Breaking+down+the+cube.png Teaching - 8. Accountability - Make it stand out Whatever it is, the way you tell your story online can make all the difference. http://fearfulasymmetry.ca/teaching/cash-flows monthly 0.5 2023-09-09 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/691cea46-68fa-481a-ad39-3910b17798fe/Cash+flow+statement.jpg Teaching - 9. Cash Flows - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/b616bb5f-f8cb-43d6-9fe5-2b049ed4fb44/Operating+activities+-+Indirect.png Teaching - 9. Cash Flows - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/0181c649-3c0b-4044-8f0f-51f545b24176/Operating+activities+-+Direct.png Teaching - 9. Cash Flows - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/282ed15f-be96-42dd-9a20-554a9428fc4f/Cash+flow+patterns.png Teaching - 9. Cash Flows - Make it stand out Whatever it is, the way you tell your story online can make all the difference. http://fearfulasymmetry.ca/teaching/accounts-receivable monthly 0.5 2023-09-09 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/69f97a95-b806-40b9-9e1b-ea8062e50a38/Cash+vs+credit.jpg Teaching - 10. Accounts Receivable - Make it stand out Table comparing a cash sale (debit to cash, credit to revenue) to a credit sale (debit to accounts receivable, credit to revenue), which is then followed by a collection from the customer (debit to cash, credit to accounts receivable). https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/993322d1-39aa-4ef7-9cdf-f1eeebcd5f32/AFDA.jpg Teaching - 10. Accounts Receivable - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/2eb06acf-aacc-4569-8d5c-f2b4c6adf362/Ageing+schedule.jpg Teaching - 10. Accounts Receivable - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/b7fedc0b-36f6-432a-98ff-cb7ab81faf92/Transactions+for+ageing+method.jpg Teaching - 10. Accounts Receivable - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/2b5d393e-d12b-47c2-9bf0-2fe083b4b699/Transactions+for+ageing+method.jpg Teaching - 10. Accounts Receivable - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/a5ac0c15-5d6d-42c0-89c3-848366700f76/Percentage+of+credit+sales+calculation.jpg Teaching - 10. Accounts Receivable - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/8144f0f2-0da2-4598-a6a6-055621c790ad/Transactions+for+credit+sales+method.jpg Teaching - 10. Accounts Receivable - Make it stand out Whatever it is, the way you tell your story online can make all the difference. http://fearfulasymmetry.ca/teaching/inventory monthly 0.5 2023-09-09 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/f1c52d7d-7636-495a-baab-8a8ec9072700/20200808_120755.jpg Teaching - 11. Inventory - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/406ba802-0638-4d54-a37c-ed57d31134a1/Inventory.jpg Teaching - 11. Inventory - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/9a6516af-5197-4d3d-a60c-5b371752c6fa/Inventory+control.jpg Teaching - 11. Inventory - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/5a76de35-77a5-4606-8d46-f12222c6003f/Kitchen+2.jpg Teaching - 11. Inventory - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/ea6fc0cb-64e7-4b48-bd05-9649c99fa100/Inventory+manipulation.jpg Teaching - 11. Inventory - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/f442f948-a29a-45e9-8e8c-c71e5af3412c/Inventory+manipulation.jpg Teaching - 11. Inventory - Make it stand out Whatever it is, the way you tell your story online can make all the difference. http://fearfulasymmetry.ca/teaching/long-term-assets monthly 0.5 2023-09-09 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/7276df22-3cf5-4dd1-98c9-282eaa97e0a7/Basket+purchases_1.jpg Teaching - 12. Long-term Assets - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/bb0d8730-6d42-4ef7-b064-a978ef47d0e5/Basket+purchases_2.jpg Teaching - 12. Long-term Assets - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/d50f8641-0119-4b28-903f-8e324e910be5/Basket+purchases_3.jpg Teaching - 12. Long-term Assets - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/9d480ec0-b8a6-4857-a043-755512c71844/Cost+model+transactions.jpg Teaching - 12. Long-term Assets - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/6d14a657-bd7a-46f5-a1f1-4732f7e809fb/Straight-line.jpg Teaching - 12. Long-term Assets - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/a824d890-f269-4379-8f60-7c8c1dc7bc44/Straight-line.jpg Teaching - 12. Long-term Assets - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/6bc3eec3-343a-4408-a4e9-6badeb1ef63e/Accelerated.jpg Teaching - 12. Long-term Assets - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/75600533-a6bd-4dab-b54d-a17faca4a64a/Accelerated.jpg Teaching - 12. Long-term Assets - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/40cfc4c6-65f9-4a98-9988-e1c6a120183f/Usage-based.jpg Teaching - 12. Long-term Assets - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/aa0963aa-eaec-4929-aeaf-afc16fc851e9/Usage-based.jpg Teaching - 12. Long-term Assets - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/df8c0dbb-32ee-47dc-acc4-ed379e2e0f51/CRA+Schedule+1.png Teaching - 12. Long-term Assets - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/8a2bf951-290e-456c-aa12-aee026649b2e/Gains+and+losses.jpg Teaching - 12. Long-term Assets - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/266e3b12-0702-4613-980f-3d1aa2be94b6/Gains+and+losses.jpg Teaching - 12. Long-term Assets - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/9fa158c8-0907-4ebb-b7a6-5a552a65caba/Gains+and+losses.jpg Teaching - 12. Long-term Assets - Make it stand out Whatever it is, the way you tell your story online can make all the difference. http://fearfulasymmetry.ca/teaching/current-liabilities monthly 0.5 2023-09-15 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/6bc0f3e4-d3fa-4c53-b49a-d5d28f539515/Claimants.png Teaching - 13. Current Liabilities - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/62509121-7eca-46ff-9f00-99d7ef5d1790/Klipsch+subwoofer+panel+-+2.jpg Teaching - 13. Current Liabilities - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/99587202-1608-44a0-8d54-a7725d3817e4/Central+clock.jpg Teaching - 13. Current Liabilities - Make it stand out The central clock in the fabulous art deco RC Harris Water Treatment Plant in Toronto. This plant a pivotal setting in Michael Ondaatje’s “In the Skin of a Lion,” one of my favourite books. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/9faacc9b-cc07-4fdc-9fa0-5134b14cda5b/Gift+cards.jpg Teaching - 13. Current Liabilities - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/f87b0604-1ca1-47d4-a1e7-6a78142b2b14/Gift+cards.jpg Teaching - 13. Current Liabilities - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/25291b78-84f9-448b-a1fe-f3cbeabec2f1/Gift+cards.jpg Teaching - 13. Current Liabilities - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/35746a32-f463-4c8d-bece-461326a750a7/Internal+loyalty+program+A.jpg Teaching - 13. Current Liabilities - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/bebe3a90-7fb7-45cc-9ee8-9e6006ad8440/Internal+loyalty+program+B.jpg Teaching - 13. Current Liabilities - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/9ff9bf18-6699-4977-a11f-5e0fc9a09359/LCBO+accounting+policy+for+Aeroplan.jpg Teaching - 13. Current Liabilities - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/07a43c16-38b9-4d6a-a28e-55f00ba4ec29/External+loyalty+program+A.jpg Teaching - 13. Current Liabilities - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/09ab6036-7a81-40f7-b970-1af7c43aae32/External+loyalty+program+B.jpg Teaching - 13. Current Liabilities - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1472180968873-KGCKI0PENNGWVVELCSBD/image-asset.jpeg Teaching - 13. Current Liabilities - Make it stand out Cable on the left lasted exactly 20,000 km. Probably no longer covered by the warranty. http://fearfulasymmetry.ca/teaching/long-term-liabilities monthly 0.5 2023-09-09 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/6b4ff418-c02d-4226-9f6d-5b8d093dfa1f/Time+value+of+money.jpg Teaching - 14. Long-term Liabilities - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/428621a4-6124-4588-ac74-154d47685a84/Time+value+of+money+formulas.jpg Teaching - 14. Long-term Liabilities - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/a1d494ef-e0a0-40c9-823e-492d17bab85d/Time+value+of+money+formulas.jpg Teaching - 14. Long-term Liabilities - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/c3af8390-6821-4710-99a9-0dd8d28ee626/Cost+of+borrowing.jpg Teaching - 14. Long-term Liabilities - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/33e0d789-1e6d-4ff0-aa0d-4025e8a642b0/Cost+of+borrowing.jpg Teaching - 14. Long-term Liabilities - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/e8d1a577-77d7-425d-827e-079b899b6811/Journal+entries+for+interest+on+debt.jpg Teaching - 14. Long-term Liabilities - Make it stand out Debit interest expense 600, credit interest payable 600 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/813409d1-474e-4a06-878a-42e44eda727c/Journal+entries+for+interest+on+debt.jpg Teaching - 14. Long-term Liabilities - Make it stand out Debit interest payable 600, credit cash 600 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/7b7d866d-0d87-46c7-8aa8-eaf4c07147b2/Interest-free+loans.jpg Teaching - 14. Long-term Liabilities - Make it stand out Present value calculation is $1 million divided by 1.05 cubed, which is $863,838. Journal entry to record issuing of note payable is: debit cash 1,000,000, credit note payable 863,838, credit gain on issuing of note 136,162. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/78b73501-7b5c-4622-8841-b7c24a2fb2e5/Interest-free+loans.jpg Teaching - 14. Long-term Liabilities - Make it stand out Present value calculation is $1 million divided by 1.05 squared, which is $907,029. Journal entry to record change in the value of the note payable is: debit interest expense 43,192, credit note payable 43,192. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/6150d57d-b58e-4cc9-a8e4-433f36abeb55/Mortgages.jpg Teaching - 14. Long-term Liabilities - Make it stand out Details of scenario: purchase price ($1,000,000), down payment ($100,000), interest rate (5%), term (5 years), amortization rate (40%), and residual value ($150,000) https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/0e3fe0d9-178d-4340-b20c-99221e88d157/Mortgages.jpg Teaching - 14. Long-term Liabilities - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/92c7f138-1159-4427-9a25-f18467b1e6ec/2014-06-22+12.24.14+%282015_01_06+12_35_08+UTC%29.jpg Teaching - 14. Long-term Liabilities - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/f15ae28f-9e51-40b7-a34d-89d2668f298b/Pensions.jpg Teaching - 14. Long-term Liabilities - Make it stand out A table showing the present value of 50 years of cash outflows, under three different discount rates. The total of the cash flows is $51 million. Discounted at 4%, the PV of those cash flows is over $22 million. Discounted at 5%, the PV drops to just over $19 million. Discounted at 6%, the PV drops to less than $17 million. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/010a798e-195f-41a2-b47d-c671c4d5fdf0/Liability+or+equity.jpg Teaching - 14. Long-term Liabilities - Make it stand out A text-based image that shows hybrid securities being classified either as liabilities or equity, which changes the perceived leverage of the company. http://fearfulasymmetry.ca/teaching/equity monthly 0.5 2023-09-09 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/58d20df7-9550-4ffc-8158-102b3b550b21/Charles_Ponzi.jpg Teaching - 15. Equity - Make it stand out Charles Ponzi writing a cheque (credit: Boston Library / NYT, Wikipedia, public domain) https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1691414265977-MV37AF5399L4INZBW3TY/image-asset.jpeg Teaching - 15. Equity - Make it stand out Share of a pie (credit: Sheri Silver, Unsplash) https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/002e4d33-952f-4afd-b999-aefdb5d6b7b6/Share+repurchases.jpg Teaching - 15. Equity - Make it stand out Table summarizing the three scenarios described in the text. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/4abd3a19-399a-47ef-8a4a-4b1cfe92a359/Saputo+earnings.jpg Teaching - 15. Equity - Make it stand out The bottom of Saputo’s income statement https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/74d3b183-b18a-46c2-b16e-53320a8ce49a/Saputo+balance+sheet.jpg Teaching - 15. Equity - Make it stand out The bottom of Saputo’s balance sheet http://fearfulasymmetry.ca/teaching/investments monthly 0.5 2023-09-09 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/ff228d38-3fc8-49dc-a588-e7fe0a278dd9/Degrees+of+influence.jpg Teaching - 16. Investments in Other Companies - Make it stand out Vertical showing different ranges of share ownership and the degree of influence they give the investor, as described in the text. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/d2891f7a-ebed-4feb-bd59-dff040bc781e/Accounting+methods.jpg Teaching - 16. Investments in Other Companies - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/7ceaeef8-99ce-4c02-a2e9-8a06519fac76/Consolidations.jpg Teaching - 16. Investments in Other Companies - Make it stand out A spreadsheet showing the consolidation calculations discussed in the text. You can download the Excel file by clicking on the graphic. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/0e0f82a1-486b-4d8f-adf1-ce3d68f5207e/Equity+method.jpg Teaching - 16. Investments in Other Companies - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1691491950322-IUFWJPZHBEKOULIIEB06/image-asset.jpeg Teaching - 16. Investments in Other Companies - Make it stand out Piggy bank. (Photo by Andre Taissin, Unsplash) http://fearfulasymmetry.ca/teaching/financial-statement-analysis monthly 0.5 2023-09-09 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/4f696dbd-d2ea-4d34-b43e-31afbe50af9d/Canadian+Oil+Sands+bird.png Teaching - 17. Financial Statement Analysis - Make it stand out Black and white close-up of a beautiful little bird. Its legs are held by the fingers of a human. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1466621455939-KM04SX0DB5NVKJS5XWQS/image-asset.png Teaching - 17. Financial Statement Analysis - Make it stand out An ironic series of identical photos of me, as if the entire board of directors of this website was made up of indistinguishable white dudes in jackets and ties. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1691838363247-KKKT6XDB4H27V8HNLAXE/image-asset.jpeg Teaching - 17. Financial Statement Analysis - Make it stand out A guy-wire under tension. (credit @Kaffeebart / Unsplash) https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/c741b748-5554-4549-a248-d3b0e048d8d6/P8150016+%282015_01_06+12_35_08+UTC%29.JPG Teaching - 17. Financial Statement Analysis - Make it stand out McArthur Lake, from Odaray Mountain. This photo was well worth the climb. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/84cdff57-6f45-44b8-a41c-e01b34011198/Common+size+analysis.png Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/ce0bceb6-d29f-435a-a790-d1c912ca48a6/Trend+analysis.png Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1691855120983-HLXIKH1O5HF58LGRTMR6/image-asset.jpeg Teaching - 17. Financial Statement Analysis - Make it stand out A bunch of assets with very little in the way of liabilities (credit: Nigel Msipa / Unsplash) https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/bf181bcb-dc80-4b20-813d-681b1e31fc7e/Liquidity.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/e273d1b2-22ea-4f2a-9cd0-0f0ded42cd00/Interest+coverage+1.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/c02769db-48c0-40e5-92ea-019817ca8740/Interest+coverage+1b.png Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1ad7185f-77a3-42f3-8ef5-2db731ffaca6/Interest+coverage+2.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/3c067d40-190a-42a2-ac26-ea5b99057237/Solvency+DE.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/a649f786-05fb-490c-a96a-cd8b48dac4c7/Solvency+DA.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/ef04ec28-f424-44b8-ac22-bebcb66132bc/Solvency+Leverage.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1691854799473-0XIWUE9LNQD6Y8WX49GX/image-asset.jpeg Teaching - 17. Financial Statement Analysis - Make it stand out Wheelchair racer (credit: @onesixtieth / Unsplash) https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/d74126db-3144-488c-884e-dd575a4ce2f1/Gross+margin+1.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/5fc57dc2-ffc8-459a-b596-eef6e2ab8c11/Gross+margin+2.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/d3c84bb1-4c42-45f3-882b-0050394ab02b/Profit+margin+1.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/cfafd995-f847-475a-91ac-622175844ebc/Profit+margin+2.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/7e4fe2d7-bd63-4136-8d31-7ef7c0ff6472/ROA+1.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/bb5d4970-0425-4523-8c73-5c554a1940dd/ROA+2+ATI.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/794348c5-f7e3-4c40-a031-fe4be0902e34/ROA+3.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/4845acaa-92b6-4aca-89f6-e512964925e9/ROE+1.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/861da414-b66b-48d7-b004-bfa372c840d6/ROE+2.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/84db4aed-d39d-4475-bad0-2a224f9f58de/Dupont+1.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/fad4f61a-64e5-4972-92b3-9c16f4513c85/Dupont+2.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/48744220-fed2-4806-a814-e85af406a0cc/EPS.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/d4e81da8-a715-4954-9244-ae98fba7804c/PE+ratio.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/4cb8e962-7c7b-4103-9b3e-5600da12757b/Dividend+payout.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/3e9b6c72-bb32-422f-974a-23434a728b90/Research+expense.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1691855563946-MT66IVX39MI3504NGOH0/image-asset.jpeg Teaching - 17. Financial Statement Analysis - Make it stand out Donuts, breakfast of champions (credit: Bethany Newman / Unsplash) https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/2e82ab83-0fe5-4a9f-9962-3972ee3834cf/Cash+flow+possibilities.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Figure shows the patterns of positive and negative cash flows from operations, investing, and financing. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/e95883d8-a026-4df7-80cf-4b1ed33bc6a0/Turnovers+1.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/441041ae-75c5-445c-bc8f-9e1ed37b78ad/Turnovers+2.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/a2ad06ad-0149-418f-b0f6-c227ba66a155/Cash+lag+1+and+2.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Cash lag = days of inventory on hand, plus average collection period, minus average payment period https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/f52ed52c-7ce6-46ff-bec6-537ecefd3c71/Cash+lag+3.PNG Teaching - 17. Financial Statement Analysis - Make it stand out Whatever it is, the way you tell your story online can make all the difference. http://fearfulasymmetry.ca/teaching/how-to-do-more-with-numbers monthly 0.5 2023-09-09 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/463c844d-4269-4eaf-9087-2868c42481b6/Hendrik.jpg Teaching - 18. How to Do More with Numbers - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/d9b99141-a8fb-4f72-95f5-f41996f5e699/DSC01905+%282015_01_06+12_35_08+UTC%29.JPG Teaching - 18. How to Do More with Numbers - Make it stand out Mannequins framed in windows at Salvador Dali House, Cadaques, Spain http://fearfulasymmetry.ca/teaching/category/Critical+Accounting monthly 0.5 http://fearfulasymmetry.ca/our-story daily 0.75 2017-01-11 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459455715710-IF1G8G7ECWONXUE6DEBQ/20130915_133249.jpg This Website http://fearfulasymmetry.ca/oldhome daily 0.75 2023-09-09 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459438585123-98MR9GVX04SE7E5OKRQH/2013-10-08+21.00.24.jpg Old Home https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459551069431-VDZ5B2EFOD6B2N45NGT2/image-asset.png Old Home https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459552282170-YM10U8RDTYL0EWTRNNN4/image-asset.png Old Home http://fearfulasymmetry.ca/what-i-do daily 0.75 2023-06-13 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459452101200-XHUI304UIR0IS6X53I37/Grad+banquet+photo+of+Cam.jpg What I Do https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459606237817-914MQB4HJ2M8PIOB29ZR/abilitieswtr15cover.jpg What I Do http://fearfulasymmetry.ca/contact daily 0.75 2016-12-08 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459454242176-GUD3MWZ0I4IZDP6IAVS7/shulich-6_sm-e1448307887852.jpg Contact http://fearfulasymmetry.ca/series daily 0.75 2023-05-25 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1491065487478-BVIOVWK9KXPY02EPFNKT/20150902_214643.jpg Series http://fearfulasymmetry.ca/student-projects/mts daily 0.75 2017-05-02 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1493221611666-HBSOU2VZI6CT02K9VHOK/Pages+from+Manitoba+Telecom+Annual+Report+2015.png Manitoba Telecom Systems https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1493221972694-S52YRVNVF6N8ULZITMS5/image-asset.jpeg Manitoba Telecom Systems https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1492103755916-AZ9VKD4ZXQ4FHW6HBHDZ/Allstream+table.png Manitoba Telecom Systems https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1492103790553-SFV7KMJW33Q0OXZK51BH/image-asset.png Manitoba Telecom Systems http://fearfulasymmetry.ca/student-projects/yamana-gold daily 0.75 2017-05-12 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1492374179500-ACZZTMUPY1C3XU9NPRPP/2014-Yamana-AR-27-03-15-final-lowres_Page_001.png Yamana Gold https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1494424852352-VCI6E0PDQRGHB2OJM47E/image-asset.jpeg Yamana Gold https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1492448130735-W08DLUIBKE4ZRPPDACI9/image-asset.png Yamana Gold https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1494425017190-8IAQ5TK40AFZ190V4J1O/image-asset.png Yamana Gold Yamana's gross margin (in millions of US$) https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1494425779180-CDWRLAVF5GVXVT4S44LW/image-asset.png Yamana Gold Yamana Gold's operating earnings (in millions of US$). The 2013 figures do not include discontinued operations. http://fearfulasymmetry.ca/student-projects/air-canada daily 0.75 2017-05-02 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1492468313113-M4LE4NEEG0L79KWP0TG8/Pages+from+Air+Canada+AR+2016.png Air Canada https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1492562724422-DCUZTH5ZX39VLK548VDR/image-asset.png Air Canada https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1492687916009-R03O9Q7YD9YSP5CKJMT0/image-asset.png Air Canada (in millions of CDN $) https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1492688122886-RBPO3CZJ7KXXIXT7BZJ3/image-asset.png Air Canada (in millions of CDN $) http://fearfulasymmetry.ca/student-projects/cameco daily 0.75 2017-05-03 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1493651590492-PIE3IHL020NZJ7LWP57M/Cameco+-+Cigar+Lake.jpg Cameco https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1493653111239-XV3A048UQCSSIURUQB4L/image-asset.png Cameco https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1493652226102-FJ7HTPR7OW58Q658EJ72/image-asset.png Cameco Table 1: Income tax recovery https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1493652892951-0GW859K448QW9AKDK9RO/image-asset.png Cameco Table 2: Deferred tax calculation https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1493652936066-2EZ0ZI3DWBB4CIYQDQ2N/image-asset.png Cameco Table 3: Taxation of foreign subsidiaries https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1493695667478-PWP8OI2H35S3844RKATM/image-asset.jpeg Cameco Rabbit Lake uranium facility http://fearfulasymmetry.ca/home daily 1.0 2023-09-09 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1685012738868-IZ4QQ3BQERSSQX6MCEDT/2013-10-08+21.00.24.jpg Home https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459551069431-VDZ5B2EFOD6B2N45NGT2/image-asset.png Home https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459549868604-CMPMANTYF25B3HYPMVV5/20140513_110246.jpg Home https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459452101200-XHUI304UIR0IS6X53I37/Grad+banquet+photo+of+Cam.jpg Home https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/4816e5cc-d06f-468b-949d-53a20febc124/Cameron+Graham-15+-+Tightly+Cropped.jpg Home - Make it stand out Cameron Graham is Professor of Accounting at York University’s Schulich School of Business in Toronto. http://fearfulasymmetry.ca/theory-index daily 0.75 2023-07-13 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459549811468-3GMXI2627UQ9422YY8LS/hdr_00071_1.jpg Theory Index http://fearfulasymmetry.ca/practice-index daily 0.75 2023-09-11 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1459549868604-CMPMANTYF25B3HYPMVV5/20140513_110246.jpg Practice http://fearfulasymmetry.ca/teaching-index daily 0.75 2023-09-11 https://images.squarespace-cdn.com/content/v1/56fa867a90634090bf09ca9e/1685038566822-99P6P23KJQASICUDBE35/MBA+Grad+Photo+-+Cameron+Graham.jpg Teaching http://fearfulasymmetry.ca/read-me-bedford daily 0.75 2025-05-12 https://images.squarespace-cdn.com/content/v1/52a74d9ae4b0253945d2aee9/1390928870858-4D9B6T9WGP8017NSS9W3/topography.jpg Read Me