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Course 5 - Classification, Debt and Equity (Video) (Course Id 1898)

QAS / Registry
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Author : Jamie Pratt, Emeritus Professor of Accounting, Speaker, Author
Course Length : Pages: 8 ||| Review Questions: 12 ||| Final Exam Questions: 20
CPE Credits : 4.0
IRS Credits : 0
Price : $59.95
Passing Score : 70%
Course Type: Video - NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 1898

Description :

This course is #5 in the 8-course series on Financial Reporting and Analysis offered by PRATTedu.  It is comprised of 6 videos, begins by discussing the concept of classification and its important role on the financial statements, and then moves into coverage of the company’s two primary forms of financing: debt and equity.  The financial statements and the footnotes of the companies featured in this course include General Motors, Volkswagen (an IFRS user), Amazon, Home Depot and Panera.

Usage Rank : 0
Release : 2021
Version : 1.0
Prerequisites : None.
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 : 07-Oct-2021
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 :

Video - NASBA QAS - Text - Technical - NASBA Registry - 1898

Keywords : Accounting, Course5, Classification, Debt, Equity, Video, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

After completing the course you should be able to:
  • Describe the key measurement issues addressed by the financial statements and explain how the current classification is used.
  • Define the concept of a contingent liability and explain how contingencies are accounted for.
  • Define what a bond is and explain how bond issuances are accounted for using the effective interest method.
  • Explain how the effective interest method is used to account for bond investments and describe how management’s intention determines how changes in bond market values are accounted for.
  • Describe the difference between short-term and long-term (financing and operating) leases and how both kinds of leases are reflected on the financial statements of the lessee.
  • Summarize the shareholders’ equity section of the balance sheet and describe the transactions leading to each line item within that section

Course Contents :

Chapter 1 - Classification, Debt and Equity - Section 1

Chapter 1 - Section 1 Review Questions

Chapter 1 - Classification, Debt and Equity - Section 2

Chapter 1 - Section 2 Review Questions

Chapter 1 - Classification, Debt and Equity - Section 3

Chapter 1 - Section 3 Review Questions

Chapter 1 - Classification, Debt and Equity - Section 4

Chapter 1 - Section 4 Review Questions

Chapter 1 - Classification, Debt and Equity - Section 5

Chapter 1 - Section 5 Review Questions

Chapter 1 - Classification, Debt and Equity - Section 6

Chapter 1 - Section 6 Review Questions

Glossary

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