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The Accounting Environment
- Recognize accounting language and concepts.
- Evaluate ethical behavior as it relates to accounting.
- Explain accounting transactions and accounts.
- Explain how accrual accounting differs from cash-basis accounting.
- Evaluate the guidelines for revenue and expense recognition.
Internal Controls and Current Assets
- Explain Internal Control Objectives.
- Analyze the components of cash and cash equivalents.
- Discuss net realizable receivables.
- Describe inventory valuation and cost flow assumptions.
Long Term Assets
- Analyze criteria for fixed asset capitalization.
- Determine the carrying basis of fixed assets.
- Employ depreciation using alternative depreciation methods.
- Describe accounting for intangible assets.
- Explain analysis and reporting of investments.
Liabilities and Stockholderâ s Equity
- Describe current and contingent liabilities.
- Analyze accounting for bonds payable and interest expense.
- Explain financing with debt versus equity.
- Differentiate between operating and capital leases.
- Discuss reporting for stockholderâs equity.
Income Statement and Statement of Cash Flows
- Evaluate quality of earnings.
- Describe other items on the income statement and disclosures.
- Identify the purposes of the statement of cash flows.
- Review statement of cash flows.
Financial Statement Analysis and GAAP versus IFRS
- Explain horizontal and vertical analysis.
- Identify common size financial statements.
- Identify ratios used to make business decisions.
- Evaluate differences between U.S. GAAP and IFRS.
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