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Il y a 2 modules dans ce cours
By completing this course, learners will be able to apply ASC guidance to prepare and analyze core financial statements, including the balance sheet, income statement, cash flow statement, and earnings per share. You will interpret ASC 210–260 requirements and implement GAAP rules for assets, liabilities, equity, and debt under ASC 305–470.
Designed for professionals and students, this course emphasizes real-world applications, from classifying current and non-current assets to evaluating inventory, intangibles, deferred revenue, and credit losses under the CECL model. You will also practice distinguishing operating, investing, and financing activities in cash flow statements and reporting basic and diluted EPS.
What sets this course apart is its structured coverage of the four primary financial statements combined with asset and liability accounting under one program. By mastering this material, you will gain the analytical skills to prepare, present, and evaluate financial statements in compliance with U.S. GAAP.
This module provides comprehensive coverage of the core financial statements: balance sheet, income statement, cash flow statement, and earnings per share. Learners will understand ASC guidance and practical applications for preparing and analyzing financial statements.
Inclus
20 vidéos5 devoirs
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20 vidéos•Total 129 minutes
Primary Financial Statement•4 minutes
Introduction to Accounting Standard Codification 210 BS•4 minutes
This module examines accounting for assets and liabilities, including cash, receivables, investments, inventory, intangibles, and debt. Learners will master GAAP treatments for recognition, measurement, and disclosures across key asset and liability categories.
Inclus
30 vidéos5 devoirs
Afficher les informations sur le contenu du module
30 vidéos•Total 222 minutes
Introduction to ASC 305•6 minutes
Classification of Cash and Example•8 minutes
Receivables and Example•10 minutes
Receivable Discount and Example•10 minutes
Direct write off Example•2 minutes
Allowance Method Excel Example•8 minutes
Concepts and NR•6 minutes
Equity Method•8 minutes
Equity Accounting•10 minutes
Equity Accounting Example•7 minutes
Financial Intruments-Credit Losses•8 minutes
Introduction to ASC 330•4 minutes
Inventory Valuation Example•8 minutes
Inventory Accounting •3 minutes
Inventory Accounting Example Part 1•14 minutes
Inventory Accounting Example Part 2•4 minutes
Inventory Accounting Example Part 3•8 minutes
Introduction to ASC 350•8 minutes
Goodwill Example•5 minutes
Intangibles•5 minutes
Introduction to ASC 360•6 minutes
Depreciation Methods•10 minutes
Basic Depreciation Methods•12 minutes
Disposals of PP and E•7 minutes
ASC-405 Liabilities•9 minutes
ASC-430 Deferred Revenue•6 minutes
ASC-430 Deferred Revenue Continue•7 minutes
ASC-470 Debt•10 minutes
ASC-470 Debt Continue•6 minutes
Troubled Debt Restructurings•7 minutes
5 devoirs•Total 70 minutes
Assets and Liabilities (ASC 305–470)•30 minutes
Cash and Receivables (ASC 305)•10 minutes
Investments & Credit Losses•10 minutes
Inventory & Intangibles (ASC 330–360)•10 minutes
Liabilities (ASC 405–470)•10 minutes
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Avis des étudiants
4.9
10 avis
5 stars
90 %
4 stars
10 %
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0 %
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Affichage de 3 sur 10
S
SK
5·
Révisé le 11 janv. 2026
Excellent learning experience for anyone looking to strengthen their knowledge of US GAAP. The explanations are concise, and real-world examples greatly enhance financial analysis skills.
R
RB
5·
Révisé le 15 janv. 2026
Overall, a very informative and rewarding course experience.
R
RA
5·
Révisé le 31 janv. 2026
Highly informative and well organized. This course improved my ability to evaluate financial statements as per US GAAP and enhanced my overall accounting and reporting skills.
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