PDU for the PMP® (55 Courses)
Strat. & Busn. Mngt
Project Integration Mngt
Project Management: Past and Present Project Management Overview Framework for Project Management Why should decision makers trust financial statements? Project Management Simplified Trading and Technology: An Information Systems Course Application The History of Management
Scope Management
No Courses found.
Schedule Management
No Courses found.
Cost Management
Analysis of Equity Investments Analysis of Current and Contingent Liabilities Analysis of Noncurrent Bonds Analysis of Other Noncurrent Liabilities Liquidity, Trading, and Price Determination in Equity Markets Liquidity and the Impact of Information Shocks: A Macroeconomics Course Application Introduction to Finance Economic Foundations: Money and Rates Accrual Accounting Process
Quality Management
Quality Planning Economics and the Equity Market
Resources Management
No Courses found.
Procurement Management
Procurement Management
Communications Management
What Should Decision Makers Know?
Stakeholder Management
Understanding and Meeting Client Expectations
Risk Management
No Courses found.
Technical
Project Integration Mngt
Project Initiation Corporate Governance Regulation for UAE Banks Corporate Governance Standards for UAE Banks Why is Financial Accounting Important? Starting a Project Corporate Structure and Governance
Scope Management
Scope Planning
Schedule Management
Project Schedule Planning Project Time Management
Cost Management
Budget Planning Required information to prepare financial statements Why must financial information be adjusted? What information is conveyed about receivables? Inventory Cost Flow Assumption Estimating and Managing Costs Analysis of Property and Equipment Analysis of Intangible Assets Analysis of Shareholders' Equity
Quality Management
Managing Project Quality
Resources Management
How does a company gather information about its inventory?
Procurement Management
Project Procurement and Closure
Communications Management
In what form is financial information actually delivered to decision makers?
Stakeholder Management
No Courses found.
Risk Management
Risk Management Planning Managing Project Risk
Leadership
Project Integration Mngt
No Courses found.
Scope Management
Project Profiling
Schedule Management
No Courses found.
Cost Management
No Courses found.
Quality Management
No Courses found.
Resources Management
Resource Planning Working with people on projects
Procurement Management
No Courses found.
Communications Management
Communication Planning Communication Foundation Communication: The Research Process Communication: Planning Messages
Stakeholder Management
Stakeholder Management Roles and Characteristics of Manager's Job Managerial Decision-Making
Risk Management
No Courses found.
VIEW ALL
PACKAGES
LOGIN REGISTER 0
ABOUT US NEWS & EVENTS FAQ CONTACT US
0
Cost Management
Home PDU for the PMP® (55 Courses) / Strat. & Busn. Mngt

Analysis of Equity Investments

USD 15.00
instructor
Instructor
Alan Fata
Category
Strat. & Busn. Mngt
Difficulty
Easy
START COURSE
Course Highlight Curriculum Course Content Take The Test
Learning Objectives:
  1. Realize that the reporting of investments in the ownership shares of another company depends on the purpose of the acquisition.
  2. Explain the characteristics of investments that are classified as trading securities.
  3. Account for changes in the value of investments in trading securities and understand the rationale for this handling.
  4. Record dividends received from investments classified as trading securities.
  5. Determine the gain or loss to be recorded on the sale of a trading security.
  6. Identify the types of investments classified as available-for-sale.
  7. Record the receipt of dividends from an investment that is viewed as available-for-sale.
  8. Explain the handling of changes in the fair value of investments in available-for-sale securities.
  9. Calculate the gain or loss to be reported when available-for-sale securities are eventually sold.
  10. Understand the need for reporting comprehensive income as well as net income.
  11. Explain the adjustment of net income utilized to arrive at comprehensive income.
  12. Describe the theoretical criterion for applying the equity method to an investment in stock and explain the alternative standard that is often used.
  13. Compute the amount of income to be recognized under the equity method and make the journal entry for its recording.
  14. Understand the handling of dividends that are received when the equity method is applied and make the related journal entry.
  15. Indicate the impact that a change in fair value has on the reporting of an equity method investment.
  16. Prepare the journal entry to record the sale of an equity method security.
  17. List various reasons for one company to seek to gain control over another.
  18. Recognize that consolidated financial statements must be prepared if one company has control over another which is normally assumed as the ownership of any amount over 50 percent of the company’s outstanding stock.
  19. Explain the reporting of a subsidiary’s revenues and expenses when consolidated financial statements are prepared at the date of acquisition.
  20. Explain the reporting of a subsidiary’s assets and liabilities when consolidated financial statements are prepared at the date of acquisition.
  21. Determine consolidated totals subsequent to the date of acquisition.
  22. Compute total asset turnover and return on assets (ROA).

Other course details:
  1. This is an introductory course that does not require any prerequisite.
  2. This course can be taken on a standalone basis.
  3. This course is chapter 12 in the book titled "Financial Accounting".
  4. It provides 3 PDU (Strategic skill) towards your PMP professional development education.
Course Features
Credits:
3 PDU
Skills section:
Strategic & Business Management
Access:
Lifetime
Questions:
15
Purchase Course  
Related Courses
Inventory Cost Flow Assumption
VIEW COURSE  
Analysis of Property and Equipment
VIEW COURSE  
Analysis of Intangible Assets
VIEW COURSE  
SITEMAP
Packages About us FAQs Contact us
Account
PDU for the PMP® (55 Courses)
Strat. & Busn. Mngt Technical Leadership
VIEW ALL  
NEWSLETTER
© Copyrights 2024 The Web Addicts
Terms & Conditions Privacy Policy Cookie Policy
This website use Cookies