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

Analysis of Other Noncurrent Liabilities

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. Recognize that a lessee can account for a lease as either an operating lease or a capital lease based on the terms of the contract.
  2. Explain the reason for a lessee to prefer that a lease be reported as an operating lease rather than as a capital lease.
  3. Understand the concept of off-balance sheet financing especially in connection with the reporting of leases.
  4. List the four criteria to determine whether a lease contract reflects an operating lease or a capital lease.
  5. Explain the term “substance over form” and how it applies to the financial reporting of a capital lease.
  6. Account for an operating lease, realizing that the only liability to be reported are amounts that are currently due.
  7. Understand that the only asset reported in connection with an operating lease is prepaid rent if payments are made in advance.
  8. Record the initial entry for a capital lease with both the asset and the liability calculated at the present value of the future cash flows.
  9. Explain the interest rate to be used by the lessee in determining the present value of a capital lease and the amount of interest expense to be recognized each period.
  10. Determine and recognize the depreciation of a leased asset.
  11. Understand that the recognition of revenues and expenses under U.S. GAAP differs at many critical points from the rules established by the Internal Revenue Code.
  12. Explain the desire by corporate officials to defer the payment of income taxes.
  13. Determine the timing for the reporting of a deferred income tax liability and explain the connection to the matching principle.
  14. Calculate taxable income when the installment sales method is used as well as the related deferred income tax liability.
  15. Define the term “postretirement benefits.”
  16. Explain the accounting problems associated with the recognition of accrued postretirement benefits.
  17. List the steps that are followed to determine a company’s reported obligation for postretirement benefits.
  18. Identify the role of the actuary in accounting for postretirement benefits.
  19. Calculate the debt-to-equity ratio and explain its meaning.
  20. Calculate the times interest earned ratio and explain its meaning.

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 15 in the book titled "Financial Accounting".
  4. It provides 3 PDU (Strategic & Business Management skill) towards your PMP professional development education.
Course Features
Credits:
3 PDU
Skill section:
Strategic & Business Management
Access:
Lifetime
Questions:
15
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Analysis of Equity Investments
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Analysis of Current and Contingent Liabilities
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Analysis of Noncurrent Bonds
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