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Course Details

Course 6 - Current Assets and Asset Valuation (Video) (Course Id 1899)

QAS / Registry
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Author : Jamie Pratt, Emeritus Professor of Accounting, Speaker, Author
Course Length : Pages: 7 ||| Review Questions: 9 ||| Final Exam Questions: 13
CPE Credits : 2.5
IRS Credits : 0
Price : $36.95
Passing Score : 70%
Course Type: Video - NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 1899

Description :

This course is course 6 in the 8-course series on Financial Reporting and Analysis offered by PRATTedu.  It is comprised of 5 videos, focusing on how companies manage and account for the primary current assets: accounts receivable, inventory and some investments.  It also provides a broad discussion of the general ways in which assets are depicted on the financial statements.  The financial statements and the footnotes of the companies featured in this course include Caterpillar Financial, Caterpillar Manufacturing, John Deere, Nordstrom, Yahoo, Barnes & Noble, and Amazon.

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 : 08-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 - 1899

Keywords : Accounting, Course6, Current, Assets, Asset, Valuation, Video, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

After completing the course you should be able to:
  • Describe how receivables appear on the balance sheet and explain how bad debts are accounted for.
  • List and describe the four basic issues involved in accounting for merchandise inventory.
  • Differentiate raw materials, work in process and finished goods, and explain how costs are attached to the inventory account as products move through the manufacturing process and are eventually sold.
  • List and define the three primary inventory cost flow assumptions and how they affect both the balance sheet and the income statement.
  • List and describe the basic asset valuation approaches and explain how each approach affects the financial statements.

Course Contents :

Chapter 1 - Current Assets and Asset Valuation - Section 1

Chapter 1 - Section 1 Review Questions

Chapter 1 - Current Assets and Asset Valuation - Section 2

Chapter 1 - Section 2 Review Questions

Chapter 1 - Current Assets and Asset Valuation - Section 3

Chapter 1 - Section 3 Review Questions

Chapter 1 - Current Assets and Asset Valuation - Section 4

Chapter 1 - Section 4 Review Questions

Chapter 1 - Current Assets and Asset Valuation - Section 5

Chapter 1 - Section 5 Review Questions


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