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Course Details

Accounting for Investments - v05 (Course Id 875)

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Author : Jae K. Shim, Ph.D., CPA
Status : Production
CPE Credits : 3.0
IRS Credits : 0
Price : $26.95
Passing Score : 70%
NASBA Technical: Yes
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 875

Description :

Companies have different motivations for investing in securities issued by other companies. One motivation is to earn a high rate of return. Another motivation for investing (in equity securities) is to secure certain operating or financing arrangements with another company. This course addresses the accounting for debt and equity investments and disclosure requirements. To provide useful information, companies account for investments based on the type of security (debt or equity) and their intent with respect to the investment. The course organizes the study of investments by type of security. Within each section, it explains how the accounting for investments in debt and equity securities varies according to management intent.

Usage Rank : 0
Release : 2015
Version : 1.0
Prerequisites : Basic Accounting
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 : 09-Nov-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 - NASBA Registry - 875

Keywords : Accounting, Accounting, Investments, 2015, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

After completing this course, you should be able to:
    • Recognize the differences between trading securities, available-for-sale securities, and held-to-maturity securities.
    • Identify the categories of equity securities and the accounting and reporting treatment for each category.
    • Properly identify how purchases, sales, and changes in fair value of securities affect accounts.
    • Recognize the proper classification and disclosure of investments in securities.
    • Determine when it is appropriate to use the equity method to account for investments in other companies.
Course Contents :

Chapter 1 - Accounting for Investments

Course Learning Objectives


Market Value Method and Amortized Cost Method

Trading Securities

Review Questions

Available-for-Sale Securities

Held-to-Maturity Securities

Review Questions

Amortization of Bond Discount or Premium

Fair Value Alternative for Available-for-Sale and Held-to-Maturity Securities

Impairment Guidance

Structured Notes

Bond Quotes

Statement of Cash Flows

General Accounting for Investments

Blocks of Stock

Lump-Sum Purchase

Exchange (Conversion) of Securities

Stock Dividends

Preferred Stock Received for Common Stock Dividend

Stock Splits

Reclassification Adjustments Relating to Investments

Transfers of Securities between Categories

Classification and Disclosure

Review Questions

Comprehensive Example

Equity Method

Investments by Banks in Debt Securities

Investment in Certain Entities that Calculate New Asset Value per Share

Review Questions


Examples from Annual Reports


Accounting Course 875 Home: https://www.cpethink.com/accounting-cpa-courses
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