0
| Author : | Colten Christensen, Author |
| Course Length : | Pages: 29 ||| Word Count: 14,083 ||| Review Questions: 6 ||| Final Exam Questions: 10 |
| CPE Credits : | 2.0 |
| IRS Credits : | 0 |
| Price : | $17.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - Technical - NASBA Registry |
| Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 2161 |
| Description : | Every business has both current and long-term liabilities that must be tracked and recorded. Accounting for Current and Long-Term Liabilities is a course that discusses important characteristics of liabilities and how liabilities are classified and reported in financial statements. This course will identify how to distinguish between current and long-term liabilities. This course will identify what liabilities are classified as current liabilities and what liabilities are classified as long-term liabilities. This course will also provide examples of recording both current and long-term liabilities. |
| Usage Rank : | 0 |
| Release : | 2023 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Long-Term Liabilities: Definition, Examples, and Uses
|
| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 05-Jun-2023 |
| 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 - Technical - NASBA Registry - 2161 |
| Keywords : | Accounting, Current, Long-Term, Liabilities, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives At the end of this course, students will be able to:
|
| Course Contents : | Chapter 1 - Accounting for Current and Long-Term Liabilities Course Learning Objectives Introduction Liability Classifications Current Liabilities Long-Term Liabilities Known Liabilities Accounts Payable Notes Payable Payroll Payroll Deductions Liability for Employer's Payroll Taxes Accounting Systems for Payroll and Payroll Taxes Payroll Register Employees Earnings Record Payroll Checks Internal Controls for Payroll Systems Employees' Fringe Benefits Vacation Pay Pensions Postretirement Benefits Other than Pensions Sales Taxes Unearned Revenue Accounting for Unearned Revenue Leases Multi-Period Known Liabilities Estimated Liabilities Health and Pension Benefits Vacation Benefits Warranty Liabilities Multi-Period Estimated Liabilities Contingent Liabilities Probable and Estimable Probable and Not Estimable Reasonably Possible Remote Accounting for Contingent Liabilities Uncertainties That Are Not Contingencies Times Interest Earned Ratio Financial Analysis and Interpretation: Quick Ratio Part 2 - Long term liabilities Funding Business Organizations Bond Financing Why Issue Bonds Proceeds from Issuing Bonds Bond Trading Bonds Issued at Face Amount Bond-Issuing Procedures Bond Issuances Example Bonds Issued at a Discount Amortizing a Bond Discount Bonds Issued at a Premium Bond Pricing Bond Retirement at Maturity Bond Redemption Bond Retirement before Maturity Bond Retirement by Conversion Long-Term Notes Payable Installment Notes Mortgage Notes and Bonds Debt Features and the Debt-to-Equity Ratio Debt-to-Equity Ratio Reporting Long-Term Liabilities Glossary |
Login/Register