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This Course is based on the electronic .pdf file(s)
Balance Sheet: Reporting Assets
by:
Delta CPE
(2014
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Field of Study: |
Accounting
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CPE Credit: |
6
Hours
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Level: |
Basic to Intermediate
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Prereqs: |
Basic Accounting
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State Exceptions: |
None
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How
do I register for an Apex CPE course?
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Your
Price: |
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Exam Only
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$64.00
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There is no book for this course. The course is based on an electronic .pdf file which you can download now.
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*Courses must be completed for CPE credit within one year of the date of
purchase.
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What
is Apex CPE's refund policy?
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Course
Description: |
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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.
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Course
Topics: |
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Cash
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Evaluating Loan Collectibility
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Income Recognition
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Disclosure Requirements
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Financing Product Arrangements
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Purchase Contract Commitments
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Freight Terms
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Standard Costing
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Writing up Fixed Assets
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Asset Retirement Obligations
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What
is Apex CPE's complaint resolution policy?
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