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Strat. & Busn. Mngt
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Home PDU for the PMP® (55 Courses) / Strat. & Busn. Mngt

What Should Decision Makers Know?

USD 10.00
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. Explain the comparison of financial accounting to the painting of a portrait.
  2. Understand the reasons why financial accounting information does not need to be exact.
  3. Define the term "material" and describe its fundamental role in financial accounting.
  4. Define the term "misstatement" and differentiate between the two types of misstatements.
  5. Discuss the challenge created for financial accountants by the presence of uncertainty.
  6. List examples of uncertainty that a financial accountant might face in reporting financial information.
  7. Explain how financial accounting resembles a language.
  8. Describe the purpose of U.S. generally accepted accounting principles (U.S. GAAP) and the benefits that these rules provide.
  9. Explain the importance of U.S. GAAP to the development of a capitalistic economy.
  10. Understand the role played by the Financial Accounting Standards Board (FASB) in the ongoing evolution of U.S. GAAP.
  11. Discuss the advantages and the possibility of switching from U.S. GAAP to International Financial Reporting Standards (IFRS).
  12. Define "asset" and provide examples in financial reporting.
  13. Define "liability" and provide examples in financial reporting.
  14. Define "revenue" and provide examples in financial reporting.
  15. Define "expense" and provide examples in financial reporting.

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 2 in the book titled "Financial Accounting".
  4. It provides 2 PDU (Strategic & Business Management skill) towards your PMP professional development education.
Course Features
Credits:
2 PDU
Skill section:
Strategic & Business Management
Access:
Lifetime
Questions:
15
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