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Accounting Analysis II: Accounting for Liabilities and Equity

Approx. 22 hours to complete

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Course Summary

This course focuses on equity accounting, providing learners with an understanding of various accounting methods and how to analyze financial statements to make informed investment decisions.

Key Learning Points

Learn how to analyze financial statements to evaluate a company's performance
Understand the different accounting methods used for equity accounting
Gain knowledge on how to make informed investment decisions

Job Positions & Salaries of people who have taken this course might have

- USA: $63,000 - $108,000
- India: INR 3,00,000 - INR 16,00,000
- Spain: €25,000 - €45,000
- USA: $63,000 - $108,000
- India: INR 3,00,000 - INR 16,00,000
- Spain: €25,000 - €45,000
- USA: $72,000 - $168,000
- India: INR 4,00,000 - INR 25,00,000
- Spain: €35,000 - €80,000
- USA: $63,000 - $108,000
- India: INR 3,00,000 - INR 16,00,000
- Spain: €25,000 - €45,000
- USA: $72,000 - $168,000
- India: INR 4,00,000 - INR 25,00,000
- Spain: €35,000 - €80,000
- USA: $58,000 - $126,000
- India: INR 2,50,000 - INR 15,00,000
- Spain: €30,000 - €60,000

Learning Outcomes

Understand how to analyze financial statements to evaluate a company's performance
Be able to apply different accounting methods for equity accounting
Gain practical knowledge in making informed investment decisions

Prerequisites or good to have knowledge before taking this course

Basic knowledge of accounting principles
Familiarity with financial statements

Course Difficulty Level

Intermediate

Course Format

Online
Self-paced
Video lectures
Quizzes

Similar Courses

Accounting Analysis I: Measurement and Disclosure of Assets
Corporate Finance Essentials
Investment Management

Related Education Paths

Notable People in This Field

Chairman and CEO, Berkshire Hathaway
Investor, Author of 'The Intelligent Investor'

Related Books

Description

This course is the fourth course in a five-course Financial Reporting Specialization. This course focuses on the recognition, measurement and subsequent accounting for equity, pensions, share-based compensation and cash flows utilizing the FASB Accounting Standards Codification and other resources.

Outline

About the Course
Syllabus
About the Discussion Forums
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Build a Learning Community with Social Media
Orientation Quiz

Module 1 Postretirement Benefits Part 1
Introduction to Pensions
Main Elements in Accounting for Pensions
Example: Main Elements in Accounting for Pensions
Pensions Assets and Liabilities
Example: Pensions Assets and Liabilities
First Round in Constructing the Pension Puzzle
Example: First Round in Constructing the Pension Puzzle
Module 1 Overview and Resources
Lesson 1.1 Knowledge Check
Lesson 1.1 Knowledge Check
Lesson 1.1 Example Knowledge Check
Lesson 1.3 Knowledge Check
Lesson 1.3 Example Knowledge Check
Lesson 1.4 Knowledge Check
Lesson 1.4 Example Knowledge Check
Module 1 Quiz

Module 2 Postretirement Benefits Part 2
AOCI/PSC and its Amortization
Example: AOCI/PSC and its Amortization
AOCI/Gain or Loss and its Amortization
Example: AOCI/Gain or Loss and its Amortization
Completing the Pension Puzzle
The Pension Spreadsheet
Module 2 Overview and Resources
Lesson 2.1 Knowledge Check
Lesson 2.1 Example Knowledge Check
Lesson 2.2 Knowledge Check
Lesson 2.2 Example Knowledge Check
Lesson 2.3 Knowledge Check
Lession 2.3 Lecture 2 Knowledge Check
Module 2 Quiz

Module 3 Equity
Introduction to Equity
Contributed Equity: Issue of Stock
Contributed Equity: Issue of Stock Example
Contributed Equity: Repurchase of Stock
Example: Contributed Equity: Repurchase of Stock
Earned Equity: Cash versus Property Dividends
Earned Equity: Cash versus Property Dividends Example
Earned Equity: Stock Dividend versus Stock Split
Earned Equity: Stock Dividend versus Stock Split Example
Module 3 Overview and Resources
Lesson 3.1 Knowledge Check
Lesson 3.2 Knowledge Check
Lesson 3.2 Example Knowledge Check
Lesson 3.3 Knowledge Check
Lesson 3.3 Example Knowledge Check
Lesson 3.4 Knowledge Check
Lesson 3.4 Example Knowledge Check
Lesson 3.5 Knowledge Check
Lesson 3.5 Example Knowledge Check
Module 3 Quiz

Module 4 Share-Based Payments
Introduction to Employees' Share-based Compensation Plans
Restricted Share Awards/Units
Restricted Share Awards/Units Example
Stock Options
Example: Stock Options
Graded Vesting and Forfeitures of Options
Graded Vesting and Forfeitures of Options Example
Stock Appreciation Rights
Module 4 Overview and Resources
Lesson 4.1 Knowledge Check
Lesson 4.2 Knowledge Check
Lesson 4.2 Example Knowledge Check
Lesson 4.3 Knowledge Check
Lesson 4.3 Example Knowledge Check
Lesson 4.4 Knowledge Check
Lesson 4.4 Example Knowledge Check
Lesson 4.5 Knowledge Check
Module 4 Quiz

Module 5 Earnings Per Share
Basic Earnings Per Share
Basic Earnings Per Share Example
Diluted EPS: Treasury Stock Method
Diluted EPS: Treasury Stock Method Example
Diluted EPS: If-Converted Method
Diluted EPS: If-Converted Method Example
Antidilutive Securities and EPS Calculations
Antidilutive Securities and EPS Calculations Example
Financial Statements Presentation and Note Disclosures
Module 5 Overview and Resources
Lesson 5.1 Knowledge Check
Lesson 5.1 Example Knowledge Check
Lesson 5.2 Knowledge Check
Lesson 5.2 Example Knowledge Check
Lesson 5.3 Knowledge Check
Lesson 5.3 Example Knowledge Check
Lesson 5.4 Knowledge Check
Lesson 5.4 Example Knowledge Check
Lesson 5.5 Knowledge Check
Module 5 Quiz

Module 6 Accounting Changes
Introduction to Accounting Changes and Error Corrections
Changes in Accounting Principles
Changes in Accounting Principles Example
Changes in Accounting Estimates
Changes in Accounting Estimates Example
Error Correction
Error Correction Example
Inventory Misstatements
Inventory Misstatements Example
Module 6 Overview and Resources
Lesson 6.1 Knowledge Check
Lesson 6.2 Knowledge Check
Lesson 6.2 Example Knowledge Check
Lesson 6.3 Knowledge Check
Lesson 6.3 Example Knowledge Check
Lesson 6.4 Knowledge Check
Lesson 6.4 Example Knowledge Check
Lesson 6.5 Knowledge Check
Lesson 6.5 Example Knowledge Check
Module 6 Quiz

Module 7 Statement of Cash Flows
Introduction to Cash Flow Statement Analysis
Direct Method: Converting Revenues into Inflows
Converting Expenses into Outflows
Converting Expenses into Outflows
Direct Method Example (Revenues to Inflows and Expenses to Outflows)
Indirect Method: Operating Activities
Indirect Method: Operating Activities Example
Investing, Financing, and Non-cash Activities
Investing, Financing, and Non-cash Activities
Module 7 Overview and Resources
Lesson 7.1 Knowledge Check
Lesson 7.2 Knowledge Check
Lesson 7.2 and 7.3 Knowledge Check
Lesson 7.3 Knowledge Check
Lesson 7.2+7.3 Knowledge Check
Lesson 7.4 Example Knowledge Check
Lesson 7.4 Example Knowledge Check
Lesson 7.5 Example Knowledge Check
Lesson 7.5 Example Knowledge Check
Module 7 Quiz

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