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How to migrate videos to Google Drive

I migrated my videos from Vimeo to Google drive. I created all the screencasts using Screenflow. The source files were in directories according to course. Steps 1. Use batch export in Screenflow to move your videos to your google drive folder 2.

CPA Educational Requirements

The California Board of Accountancy (CBA) has extensive information for CPA Exam Applicants and for CPA Licensing Applicants here. The Self-Assessment Worksheet for the CPA Licensure Educational Requirements is here.

The World Bank Data

The Word Bank Open Trade and Competitiveness Data indicators by topic Load the required packages library(pacman) p_load(data360r, widgetframe, plotly, tidyverse, tidyselect) Data is from Worldwide Governance Indicators: here dataset_id = 51 The WGI measure six broad dimensions of governance:

Carbon Emissions Data from the US Energy Information Administration

The US Energy Information Administration (EIA) has lots of data and information on carbon emissions. Load the R packages # install.packages('pacman') #uncomment if don't already have library(pacman) # package manager p_load(eia, hrbrthemes, tidyverse) key <- eia_get_key() eia package For background and examples using the eia package go here.

Climate Disclosures Assignment

Steps to participate Email me to request a company (you will be assigned one ticker at a time) You will be added to the google teamdrive You must complete and receive full credit for one ticker before requesting another Email me when you complete a ticker and I’ll get back to you within 24 hours (during the week) Instructions on how to complete the asssignment are posted on the drive Scoring 30 points for each complete and correct ticker (7 years of data) Background Reading New York Sues Exxon Mobil, Saying It Deceived Shareholders on Climate Change (NYT, Oct 24, 2018)

Facebook Financial Statements

Financial Accounting Objective Communicate information about financial condition and performance potential lenders can evaluate whether they should lend to a company potential investors can evaluate whether they should invest in a company Financial information includes financial about the reporting company’s Economic resources, claims against a company (Balance sheet) Effects of transactions and other events and conditions that change those resources and claims (Income, Comprehensive income, Stockholders’ equity and Cash flow Statements) Financial statements Balance sheet (Statement of financial condition) Picture of financial condition Assets (A) = Liabilities (L) + Equity (E) Assets resources that have probable future benefits Liabilities claims on resources Equity residual interest in the assets of an company after deducting liabilities

Equity Investments

Equity Investments Equity -how classify and account for depends on level of influence No significant influence (< 20%): fair value method through net income Significant but not controlling influence (20-50%): equity method Controlling influence (> 50%): consolidate Fair-value Through Net Income (ASC 321) Dividends to income statement Adjust to fair value on balance sheet change to income statement Cashflow: classify cash flows from purchases and sales on the basis of the nature and purpose for which it acquired the securities Equity method (ASC 323) Significant influence but not controlling influence Impairment when permanent loss in fair value (not temporary) Equity account can’t go below zero Equity investments accounted for just like acquisitions any difference between FV and CV allocated to identifiable assets any excess to goodwill Equity method: significant but not controlling influence ASC 323-10-15-6: Ability to exercise significant influence over operating and financial policies of an investee may be indicated by

Use purrr::pmap to Combine Spreadsheets

library('pacman') p_load(tidyverse, readxl, purrr) # download xlsx files from moodle put in List file <- list.files(pattern = "*.xlsx") # columns (course, group) to add to each spreadsheet course <- c("fa-18-IntAcctA", "fa-18-IntAcctA", "fa-18-AdvAcct") group <- c("12PM", "2PM", "4PM") files_in <- function(file, course, group){ file %>% read_xlsx() %>% select(firstname = `First name`, lastname = `Last name`, username = `ID number`, email = `Email address`) %>% mutate(course1 = course, group1 = group) %>% select(firstname, lastname, username, course1, group1, email) } l <- list(file, course, group ) pmap_dfr(l, files_in) %>% write_csv("enroll-fa18.