Balance Sheet Issues

Balance Sheet Issues

本课程是 CPA Licensure Prep: Current Issues in Financial Reporting 专项课程的一部分

位教师：William Karalius

访问权限由 New York State Department of Labor 提供

4个模块

深入了解一个主题并学习基础知识。

中级等级

推荐体验

6 小时完成

灵活的计划

自行安排学习进度

4个模块

深入了解一个主题并学习基础知识。

中级等级

推荐体验

6 小时完成

灵活的计划

自行安排学习进度

您将学到什么

Apply and compare depreciation methods, accounting estimates, and equity transactions in financial reporting.
Evaluate how financing decisions and retained earnings impact a company’s capital structure and financial position.

您将获得的技能

要了解的详细信息

可分享的证书

添加到您的领英档案

作业

5 项作业

授课语言：英语（English）

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积累特定领域的专业知识

本课程是 CPA Licensure Prep: Current Issues in Financial Reporting 专项课程专项课程的一部分

在注册此课程时，您还会同时注册此专项课程。

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该课程共有4个模块

By the end of this course, you will be able to analyze how major balance sheet accounts are measured, estimated, and reported under financial accounting standards. You will evaluate capitalization decisions, apply multiple depreciation methods, assess accounting estimates such as credit losses and warranties, and interpret equity transactions including common stock, preferred stock, and retained earnings.

This course is designed for learners developing strong financial reporting competency, particularly those preparing for professional accounting exams or advancing in accounting and finance roles. Through practical examples and journal entry walkthroughs, you will see how financial decisions affect both the income statement and the balance sheet. What makes this course unique is its applied, decision-oriented approach. Rather than memorizing definitions, you will examine the real-world implications of financing choices, equity issuance, depreciation strategies, and retained earnings management. By connecting technical accounting mechanics to business strategy, you will strengthen your ability to interpret financial statements with confidence and professional judgment.

In this module, you'll explore the concept of capitalization of long-term assets that generate revenue over multiple fiscal years. You'll examine three of the most commonly used methods of depreciation including straight-line depreciation, sum-of-the-years' digits, and units of production. By the end of the module, you'll be prepared to recognize relevant depreciation methods tied to long-term assets on the balance sheet.

涵盖的内容

5个视频3篇阅读材料2个作业

5个视频总计33分钟

Instructor Introduction and Course Overview4分钟
Capitalization of Assets9分钟
Straight-Line Depreciation7分钟
Sum-of-the-Years' Digits Method8分钟
Units of Production Method7分钟

3篇阅读材料总计50分钟

Course Outline10分钟
Capitalization of Assets20分钟
Common Depreciation Methods20分钟

2个作业总计30分钟

Practice Assessment: Capitalization of Assets10分钟
Module 1: Graded Assessment20分钟

In this module, you'll explore some of the most common types of accounting estimates businesses must consider while drafting their balance sheets. You'll examine estimates for property, plant, and equipment (PP&E), the allowance for credit losses, and warranties. By the end of the module, you'll be able to consider the balance sheet and how it is impacted by the estimates accountants and mangers need to make.

涵盖的内容

4个视频2篇阅读材料1个作业

In this module, you'll explore the key differences in how businesses raise capital to fund operations. You'll examine the financing structures of a business, the breakout of common stock versus additional paid-in capital, along with the nuances of preferred stock. You'll then develop an understanding of what makes up retained earnings. By the end of this module, you'll be prepared to identify and understand the key parts and components of the equity portion of the balance sheet.

涵盖的内容

4个视频2篇阅读材料1个作业

This final module brings everything together. You’ll review key concepts from the course and apply what you’ve learned to real-world balance sheet compilation. By stepping back and looking across the components of the balance sheet, you’ll strengthen your ability to analyze how transactions impact the assets, liabilities, and equity reported externally—skills that are essential for accountants and business professionals alike.