Reporting Firm Resources, Obligations and Performance

This course begins with an explanation of the role of adjustments in accrual accounting and covers the difference between explicit and implicit transactions. We’ll look at the components of a Classified Balance Sheet and learn how to prepare a Classified Balance Sheet as well as a Multiple-step Income Statements. This course also looks at revenue recording and revenue measurement issues and teaches how to estimate bad debts using the allowance method. We’ll wrap up the course with a look at the concept of the statement of cash flows and learn how to distinguish among Cash flow from Operations, Financing and Investing. This course is part 2 of the New York Institute of Finance’s Financial Accounting Professional Certificate.

Created by: New York Institute of Finance

Level: Introductory

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