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Home PDU for the PMP® / Strat. & Busn. Mngt

Analysis of Equity Investments

USD 15.00
instructor
Instructor
Alan Fata
Category
Strat. & Busn. Mngt
Difficulty
Easy
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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
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