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Course Details

Accounting for Investments - v09 (Course Id 875)

QAS / Registry   Add to Cart 
Author : Jae K. Shim, Ph.D., CPA
Status : Production
CPE Credits : 3.0
IRS Credits : 0
Price : $26.95
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
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 : 2019
Version : 1.0
Prerequisites : Basic Accounting.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 30-Oct-2019
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 - 875

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

Course Learning Objectives

After completing this section, you should be able to:
  • Recognize the differences between trading debt securities, available-for-sale debt securities, and held-to-maturity debt securities.
  • Identify the categories of debt 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 Debt Securities

Review Questions - Section 1

Available-for-Sale Debt Securities

Held-to-Maturity Debt Securities

Review Questions - Section 2

Amortization of Bond Discount or Premium

Impairment of Debt Securities

Structured Notes

Bond Quotes

Statement of Cash Flows

General Accounting for Investments

Debt Securities

Equity Securities

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

Debt Securities

Equity Securities

Review Questions - Section 3

Comprehensive Example

Equity Method

Investments by Banks in Debt Securities

Investment in Certain Entities that Calculate New Asset Value per Share

Review Questions - Section 4

Appendix: Comcast Annual Report


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