Title: | Income Statement: Accounting and Reporting |
Category: | Accounting and Auditing |
Field of Study: | Accounting |
Course Code: | A021-0401 |
CPE Credits: | 4.0 |
Price: | $34.95 |
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Description:
This course discusses the format of the income statement, major income statement categories, unusual or infrequent items, discontinued operations, research and development costs, deferred compensation arrangements, compensation expense arising under a stock option plan, insurance costs, and earnings per share calculation.
Delivery Method: Online Interactive Self Study
Level: Overview
Prerequisites: None
Advanced Preparation: None
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Author: Delta Publishing
Category: Accounting and Auditing
Field of Study: Accounting
Passing Score: 70%
Publication Date: 03/31/2021
Technical Details: Accounting: Technical
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Objectives:
1. Identify the differences between a single-step income statement and a multiple-step income statement.
2. Recognize key items of the income statements and how they should be reported.
3. Determine the requirements for unusual or infrequent income.
4. Recognize requirements when reporting discontinued operations.
5. Recognize how stock option compensation plans affect the income statement.
6. Compute earnings per share in a simple and complex capital structures.
7. Recognize the ASC 220 requirements for comprehensive income.
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