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Primary Current Assets (Cash, Receivables, and Inventory)
- Calculate the value of net realizable receivables.
- Compare and contrast inventory cost flow assumptions.
- Calculate the value of inventories using different cost flow assumptions.
- Identify the components of cash and cash equivalents.
Inventory Valuation and Fixed Assets
- Apply the lower of cost or market concept to the valuation of inventories.
- Calculate estimated inventory value using the gross profit and retail inventory methods.
- Apply criteria for fixed asset capitalization.
- Apply the methods of accounting for asset exchange.
- Calculate the costs of fixed assets.
Fixed Asset Depreciation and Intangible Assets
- Compare and contrast promulgated depreciation methods.
- Recognize asset impairments.
- Measure fixed asset impairments.
- Calculate the value of intangible assets.
- Apply criteria for the treatment of research and development costs.
Liabilities: Current and Long-Term
- Calculate various types of current liabilities.
- Calculate bond premium and discounts.
- Record the primary types of current liabilities
- Identify the criteria for disclosing contingencies.
Accounting for Leases
- Differentiate between operating and capital leases.
- Record leases from both the lessor and lessee perspectives.
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