Author : | Jae K. Shim, Ph.D., CPA |
Course Length : | Pages: 32 ||| Review Questions: 20 ||| Final Exam Questions: 15 |
CPE Credits : | 3.0 |
IRS Credits : | 0 |
Price : | $29.95 |
Passing Score : | 70% |
Course Type: | NASBA QAS - Text - NASBA Registry |
Technical Designation: | Technical |
Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 916 |
Description : | This course focuses on an analysis of the corporate annual report. It help you interpret and understand its components, including the financial statements, footnotes, review of operations, auditor's report, supplementary schedules, management discussion and analysis (MD&A), and Managements Report On Internal Control Over Financial Reporting. It touches upon how the Sarbanes-Oxley 404 reporting differs from traditional reporting. The course also teaches you how to perform financial ratio and cash flow analyses. |
Usage Rank : | 0 |
Release : | 2015 |
Version : | 999 |
Prerequisites : | None. |
Experience Level : | Overview |
Additional Contents : | Complete, no additional material needed. |
Advance Preparation : | None. |
Delivery Method : | Self-Study |
Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
Revision Date : | 22-Dec-2015 |
NASBA Course Declaration : | Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
Approved Audience : | NASBA QAS - Text - NASBA Registry - 916 |
Keywords : | |
Learning Objectives : |
Chapter 1
Recognize the elements of the balance sheet. Recognize how the income statement reveals the entity's operating performance. Identify a company's cash inflows and cash outflows. Identify the types of accounts that may exist in the financial statements. Chapter 2
Recognize auditing standards for internal control over financial reporting, including the Sarbanes-Oxley Act. Chapter 3
Recognize techniques of horizontal analysis and vertical analysis. Apply some of the different types of ratio analysis. Chapter 4
Recognize some of the limitations of different ratio analysis. Apply financial ratios calculations. |
Course Contents : | Chapter 1: Annual Report: The Financial Statements Learning objectives What and Why of Financial Statements Statement of Cash Flows Chapter 2: Annual Report: Other Sections of the Report Learning objectives Other Sections in the Annual Report SEC Reporting Requirements: Integrated Disclosure System Chapter 3: Analysis of Financial Statements for Liquidity, Asset Utilization and Solvency Learning objectives The Purpose and Value of Financial Statement Analysis Chapter 4: Analysis of Financial Statements for Profitability and Market Value Learning objectives Profitability and Market Value Market Value An Overall Evaluation Summary of Financial Ratios Glossary |