https://hstalks.com/category/3/finance-accounting-economics/?business New and updated series & talks on Finance, Accounting & Economics from HSTalks' Business & Management Collection. daily 1 2006-01-01T12:00+00:00 Henry Stewart Talks en © Copyright Henry Stewart Talks Ltd. The Business & Management Collection © Copyright Henry Stewart Talks Ltd. https://hstalks.com/playlist/1710/key-concepts-auditing/?business Principles of auditing - Reasons for auditing - Audit risk - Internal control - Audit procedures - Audit completion - Audit reports - Auditing standards and litigation Key Concepts: Auditing Prof. David Hay Principles of auditing, Reasons for auditing, Audit risk, Internal control, Audit procedures, Audit completion, Audit reports, Auditing standards and litigation 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/14017/the-business-of-auditing/?business Networks of independent firms - Auditing careers - Audit opinion - Expectation gap The business of auditing Prof. David Hay Networks of independent firms, Auditing careers, Audit opinion, Expectation gap 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/19793/corporate-finance/?business Overview of corporate finance - Capital structure decisions - Project selection and budgeting - Risk management in finance - Sustainability and social responsibility - Financial analysis and big data Corporate finance Overview of corporate finance, Capital structure decisions, Project selection and budgeting, Risk management in finance, Sustainability and social responsibility, Financial analysis and big data 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/19825/cost-plus-pricing/?business Cost-plus pricing definition and principle - Steps in cost-plus pricing - Advantages of cost-plus pricing - Industries using cost-plus pricing - Limitations of cost-plus pricing - Combining cost-plus pricing with market research Cost-plus pricing Cost-plus pricing definition and principle, Steps in cost-plus pricing, Advantages of cost-plus pricing, Industries using cost-plus pricing, Limitations of cost-plus pricing, Combining cost-plus pricing with market research 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/15403/audit-risk/?business Components of audit risk - Business-related misstatement factors - Error detection adjustments - Auditor’s risk response - Relationship between risk elements Audit risk Prof. David Hay Components of audit risk, Business-related misstatement factors, Error detection adjustments, Auditor’s risk response, Relationship between risk elements 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/10288/interrelationships-between-financial-statements/?business Retained earnings - Balance sheet - Cash flow integration - Equity change tracking - Financial statement sequence - Interdependent reporting elements Interrelationships between financial statements Dr. Janis Weber Retained earnings, Balance sheet, Cash flow integration, Equity change tracking, Financial statement sequence, Interdependent reporting elements 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/19799/cost-of-capital/?business Introduction to Cost of Capital - Importance in Corporate Finance - Components of Cost of Capital - Weighted Average Cost of Capital - Cost of Capital as Hurdle Rate - Quantitative Methods Using Cost of Capital - Adjusting Cost of Capital for Risk - Use of Big Data in Estimating Cost - Impact on Firm Valuation and Advantage Cost of capital Introduction to Cost of Capital, Importance in Corporate Finance, Components of Cost of Capital, Weighted Average Cost of Capital, Cost of Capital as Hurdle Rate, Quantitative Methods Using Cost of Capital, Adjusting Cost of Capital for Risk, Use of Big Data in Estimating Cost, Impact on Firm Valuation and Advantage 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/19693/perfect-information/?business Perfect information definition - Perfect vs complete information - Perfect vs imperfect info games - Info types and decision analysis - Challenges of imperfect info in real world Perfect information Perfect information definition, Perfect vs complete information, Perfect vs imperfect info games, Info types and decision analysis, Challenges of imperfect info in real world 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/19763/consumer-surplus/?business Consumer surplus concept - Consumer surplus measurement - Demand and supply diagram - Market structure impact on surplus - Welfare and policy implications Consumer surplus Consumer surplus concept, Consumer surplus measurement, Demand and supply diagram, Market structure impact on surplus, Welfare and policy implications 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/13786/adjustments-part-of-the-accounting-cycle/?business Accounting cycle - Mechanics of adjustments - Accruals - Deferrals - Estimations - Adjustment types Adjustments: part of the accounting cycle Dr. Janis Weber Accounting cycle, Mechanics of adjustments, Accruals, Deferrals, Estimations, Adjustment types 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/19800/cost-of-sales/?business Cost of Sales Definition - Cost of Sales Components - COGS Calculation Methods - Inventory Valuation Methods - Impact of Inventory Methods - Importance of Cost of Sales Cost of sales Cost of Sales Definition, Cost of Sales Components, COGS Calculation Methods, Inventory Valuation Methods, Impact of Inventory Methods, Importance of Cost of Sales 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/19792/contribution-margin/?business Contribution margin definition - Contribution margin calculation - Contribution margin ratio - Contribution margin in management - Traditional vs contribution margin income statements Contribution margin Contribution margin definition, Contribution margin calculation, Contribution margin ratio, Contribution margin in management, Traditional vs contribution margin income statements 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/19795/corporate-governance-in-finance/?business Corporate governance in finance - Shareholder vs stakeholder interests - Board of directors' roles - Governance failures and scandals - Regulatory responses and oversight - Risk management, ethics, ESG, sustainability Corporate governance in finance Corporate governance in finance, Shareholder vs stakeholder interests, Board of directors' roles, Governance failures and scandals, Regulatory responses and oversight, Risk management, ethics, ESG, sustainability 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/14513/assertions/?business Net income - Assets - Liability - Equity - Revenue - Financial reports - Occurrence vs. completeness - Account balance - Materiality Assertions Prof. David Hay Net income, Assets, Liability, Equity, Revenue, Financial reports, Occurrence vs. completeness, Account balance, Materiality 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/14149/reasons-for-auditing/?business Importance of auditing - Agency theory and accountability - Signalling - Insurance - Management - Governance - Confirmation Reasons for auditing Prof. David Hay Importance of auditing, Agency theory and accountability, Signalling, Insurance, Management, Governance, Confirmation 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/19797/cost-allocation/?business Cost allocation in accounting - Direct vs. indirect costs - Allocation bases for indirect costs - Joint and common cost allocation - Importance of accurate cost allocation Cost allocation Cost allocation in accounting, Direct vs. indirect costs, Allocation bases for indirect costs, Joint and common cost allocation, Importance of accurate cost allocation 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/19826/covered-warrants/?business Covered Warrant Basics - Covered Warrants vs Company Warrants - Trading and Issuing Covered Warrants - Covered Warrants Structure and Function - Risks and Rewards of Covered Warrants - Covered Warrants vs Options - Covered Warrants Use Cases Covered warrants Covered Warrant Basics, Covered Warrants vs Company Warrants, Trading and Issuing Covered Warrants, Covered Warrants Structure and Function, Risks and Rewards of Covered Warrants, Covered Warrants vs Options, Covered Warrants Use Cases 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/19827/double-entry-bookkeeping/?business Double-entry bookkeeping principles - The accounting equation - Debits and credits - Ledgers, journals, and T accounts - Advantages of double-entry bookkeeping Double-entry bookkeeping Double-entry bookkeeping principles, The accounting equation, Debits and credits, Ledgers, journals, and T accounts, Advantages of double-entry bookkeeping 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/19829/economic-depression/?business Economic depression definition and traits - Depression vs recession - Historical depression examples - Causes and triggers of depressions - Social and economic depression impacts - Policy responses and fiscal stimulus - Regulation, safety nets, international cooperation Economic depression Economic depression definition and traits, Depression vs recession, Historical depression examples, Causes and triggers of depressions, Social and economic depression impacts, Policy responses and fiscal stimulus, Regulation, safety nets, international cooperation 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/19798/cost-center/?business Definition of cost centers - Examples of cost centers - Cost center manager roles - Types of cost centers - Cost centers in expense control - Internal accounting for cost centers Cost center Definition of cost centers, Examples of cost centers, Cost center manager roles, Types of cost centers, Cost centers in expense control, Internal accounting for cost centers 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/18589/buying-decision-process/?business Buying decision process - Understanding consumer behavior - Factors influencing buying decisions - Consumer vs B2B buying processes - Digital transformation and online influences - Marketing communications and reputation - Building customer loyalty and advocacy Buying decision process Buying decision process, Understanding consumer behavior, Factors influencing buying decisions, Consumer vs B2B buying processes, Digital transformation and online influences, Marketing communications and reputation, Building customer loyalty and advocacy 2026-02-26 2026-02-26 The Business & Management Collection https://hstalks.com/t/18585/budgetary-control/?business Definition of budgetary control - Role in planning and monitoring - Coordination and communication in budgeting - Variance analysis and management by exception - Employee participation in budgeting - Balancing planning, measurement, and culture Budgetary control Definition of budgetary control, Role in planning and monitoring, Coordination and communication in budgeting, Variance analysis and management by exception, Employee participation in budgeting, Balancing planning, measurement, and culture 2026-02-26 2026-02-26 The Business & Management Collection https://hstalks.com/t/18590/capital-investment-decisions/?business Capital investment decisions - Financial analysis (NPV, IRR, Payback) - Risk and uncertainty management - Strategic alignment with goals - Flexibility and real options - External pressures and governance Capital investment decisions Capital investment decisions, Financial analysis (NPV, IRR, Payback), Risk and uncertainty management, Strategic alignment with goals, Flexibility and real options, External pressures and governance 2026-02-26 2026-02-26 The Business & Management Collection https://hstalks.com/t/18592/cash-flow-forecasting/?business Cash flow forecasting essentials - Cash flow vs profit - Cash flow components (inflows, outflows, timing) - Forecasting tools and techniques - Cash flow forecasting challenges and best practices Cash flow forecasting Cash flow forecasting essentials, Cash flow vs profit, Cash flow components (inflows, outflows, timing), Forecasting tools and techniques, Cash flow forecasting challenges and best practices 2026-02-26 2026-02-26 The Business & Management Collection https://hstalks.com/t/18591/capital-structure/?business Capital structure basics - Financing instruments overview - Cost of capital & risk - Trade-off & pecking order theories - Factors in optimal structure - Case studies: Carillion & Thomas Cook - Capital structure impact on growth Capital structure Capital structure basics, Financing instruments overview, Cost of capital & risk, Trade-off & pecking order theories, Factors in optimal structure, Case studies: Carillion & Thomas Cook, Capital structure impact on growth 2026-02-26 2026-02-26 The Business & Management Collection https://hstalks.com/t/18572/activity-based-costing-abc/?business ABC principles - Traditional costing limitations - Implementing ABC - ABC benefits and challenges - ABC vs traditional costing - Impact on decisions Activity-based costing (ABC) ABC principles, Traditional costing limitations, Implementing ABC, ABC benefits and challenges, ABC vs traditional costing, Impact on decisions 2026-02-26 2026-02-26 The Business & Management Collection https://hstalks.com/t/18575/closing-agenda/?business Closing Agenda - Contractual Completion - Handover Management - Compliance & Security - Asset Transfer & Documentation - Final Review & Transition Closing agenda Closing Agenda, Contractual Completion, Handover Management, Compliance & Security, Asset Transfer & Documentation, Final Review & Transition 2026-02-26 2026-02-26 The Business & Management Collection https://hstalks.com/t/18576/aggregate-demand/?business Aggregate Demand concept - Components of AD (C + I + G + (X-M)) - Factors influencing AD - AD in growth, recessions, unemployment - AD and the business cycle - AD and inflation - Policy tools for managing AD Aggregate demand Aggregate Demand concept, Components of AD (C + I + G + (X-M)), Factors influencing AD, AD in growth, recessions, unemployment, AD and the business cycle, AD and inflation, Policy tools for managing AD 2026-02-26 2026-02-26 The Business & Management Collection https://hstalks.com/t/18577/aggregate-supply/?business Aggregate supply in macroeconomics - Aggregate vs. individual supply - Short-run aggregate supply determinants - Long-run aggregate supply & potential output - Shifts in supply: costs, tech, shocks - Aggregate supply, inflation & unemployment - Policy implications & stability Aggregate supply Aggregate supply in macroeconomics, Aggregate vs. individual supply, Short-run aggregate supply determinants, Long-run aggregate supply & potential output, Shifts in supply: costs, tech, shocks, Aggregate supply, inflation & unemployment, Policy implications & stability 2026-02-26 2026-02-26 The Business & Management Collection https://hstalks.com/t/18578/amortisation/?business Definition of amortisation - Amortisation vs depreciation - Accounting for intangibles - Practical examples of amortisation - Amortisation in financial statements - Non-cash nature and cash flow effects - Impairments and useful life changes - Judgement in amortisation Amortisation Definition of amortisation, Amortisation vs depreciation, Accounting for intangibles, Practical examples of amortisation, Amortisation in financial statements, Non-cash nature and cash flow effects, Impairments and useful life changes, Judgement in amortisation 2026-02-26 2026-02-26 The Business & Management Collection https://hstalks.com/t/9628/liabilities-balance-sheet-accounts/?business Types of financial liabilities - Short-term debt - Long-term debt - Liability classification - Business debt responsibilities - Classified balance sheet Liabilities: balance sheet accounts Dr. Janis Weber Types of financial liabilities, Short-term debt, Long-term debt, Liability classification, Business debt responsibilities, Classified balance sheet 2026-02-26 2026-02-26 The Business & Management Collection https://hstalks.com/t/18584/budget-deficit/?business Budget deficit definition - Government spending vs revenue - Causes of deficits - Impact on national debt & debt-to-GDP - Fiscal sustainability & investor trust - Debt management options & trade-offs - Borrowed funds in economic growth Budget deficit Budget deficit definition, Government spending vs revenue, Causes of deficits, Impact on national debt & debt-to-GDP, Fiscal sustainability & investor trust, Debt management options & trade-offs, Borrowed funds in economic growth 2026-02-26 2026-02-26 The Business & Management Collection https://hstalks.com/t/18596/circular-flow-of-income/?business Circular Flow of Income - Household-Business Interdependence - Government and Foreign Sector - Leakages and Injections - Model's Role in Economic Policy Circular flow of income Circular Flow of Income, Household-Business Interdependence, Government and Foreign Sector, Leakages and Injections, Model's Role in Economic Policy 2026-02-26 2026-02-26 The Business & Management Collection