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Course Details

Accounting for Investments - by Steven Bragg (Course Id 635)

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Author : Steven Bragg, CPA
Status : Production
CPE Credits : 3.0
IRS Credits : 0
Price : $29.95
Passing Score : 70%
Primary Subject-Field Of Study:

Accounting - Accounting and Auditing for Course Id 635

Description :

Accounting for Investments describes how the accounting varies for each type of investment classification, notes the treatment of impaired assets, how to deal with realized and unrealized gains and losses, and the treatment of other accounting concepts. The course also describes the controls, forms, and procedures needed to effectively manage investments.

Usage Rank : 0
Release : 2015
Version : 1.0
Prerequisites : None
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 01-Jan-2016
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 - NASBA Registry - 635

Keywords : Accounting, Accounting, Investments, Steven, Bragg, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

    Identify the characteristics of the various types of investments, and the rules under which the investment classifications can be used. Also note the activities that will trigger the recognition of unrealized gains and losses.
    Note the impact of various investee actions on an investors equity method recordation of its investment in the investee.
    Recognize the rules under which a nonprofit can record a purchased investment.
    State the policies used to govern the administration of investments, and identify the dangers posed by measuring certain investment outcomes.

Chapter 1
Accounting for Investments

Identify the characteristics of the various types of investments, and the rules under which the investment classifications can be used. Also note the activities that will trigger the recognition of unrealized gains and losses.

Chapter 2
The Equity Method

Note the impact of various investee actions on an investors equity method recordation of its investment in the investee.

Chapter 3
Nonprofit Investment Accounting

Recognize the rules under which a nonprofit can record a purchased investment.

Chapter 4
Investment Controls and Procedures

State the policies used to govern the administration of investments, and identify the dangers posed by measuring certain investment outcomes.
Course Contents :

Chapter 1 - Accounting for Investments

Types of Investments

Types of Bonds

Types of Stock

Repurchase Agreements

Time Deposits

Certificates of Deposit

Bankers Acceptances

Commercial Paper

Money Market Funds

U.S. Government Debt Instruments

State and Local Government Debt

Investment Classifications

The Realized and Unrealized Gain or Loss

Other Comprehensive Income

Purchase and Sale of Investments

The Gain or Loss Calculation

Noncash Acquisition of Securities

Assignment of Costs to Securities

Lump-Sum Purchases

Restricted Stock

Conversion of Securities

Sale of Securities

Accounting for Dividends and Interest Income

Stock Dividends and Stock Splits

Noncash Dividends

Ongoing Accounting for Investments

Impact of Influence on Accounting Method

The Fair Value Option

Investment Transfers

The Effective Interest Method

Impairment of Investments

Presentation of Investments in the Financial Statements

Trading Securities

Held-to-Maturity Securities

Available-for-Sale Securities

Investment Disclosures

Available-for-Sale Disclosures

Held-to-Maturity Disclosures

General Investment Disclosures

Chapter 2 The Equity Method

The Equity Method

Partnerships, Joint Ventures, and Limited Liability Entities

Investment Disclosures

Chapter 3 Nonprofit Investment Accounting                                                     

Contributed Investments

Purchased Investments

Subsequent Measurement of Investments

Gains and Losses on Investment

The Equity Method of Accounting

Nonprofit Investment Policies

Investment Disclosures

Chapter 4 - Investment Controls and Procedures

The Funds Investment Control Environment

Investment Policies

Forms: Investment Quote Sheet

The Funds Investment Procedure

Earnings on Invested Funds

Glossary

Accounting Course 635 Home: https://www.cpethink.com/qas-cpa-courses
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