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8/17/2019
online cpe for cpas

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Course 171040 - Balance Sheet: Reporting Assets
  Course Description
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This Course is based on the electronic .pdf file(s) Balance Sheet: Reporting Assets
by: Delta CPE   (2014 )
Field of Study: Accounting
CPE Credit: 6 Hours
Level: Basic to Intermediate
Prereqs: Basic Accounting
State Exceptions: None
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Your Price:
Exam Only $55.00

There is no book for this course. The course is based on an electronic .pdf file which you can download now.
*Courses must be completed for CPE credit within one year of the date of
       purchase.

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Electronic Downloads:
Balance Sheet: Reporting Assets
by: Delta CPE, 2014, 126 pages
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Course Description:
This course discusses generally accepted accounting principles (GAAP) for reporting assets on the balance sheet. It includes a discussion of accounts and loans receivable, inventory, prepaid expenses, fixed assets, capitalized interest, exchange of assets, impairment of assets, involuntary conversion, intangibles, and transfer of financial assets. Promulgated GAAP for current assets is provided in ASC 210-10-45-1 through 45-3, Balance Sheet: Overall. Current assets have a life of one year or the normal operating cycle of the business, whichever is greater. The accounting policies and any restrictions on current assets must be disclosed.

Course Topics:
Cash Evaluating Loan Collectibility
Income Recognition Disclosure Requirements
Financing Product Arrangements Purchase Contract Commitments
Freight Terms Standard Costing
Writing up Fixed Assets Asset Retirement Obligations
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