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コース：Accounting Analysis I: Measurement and Disclosure of Assets戻るには、こちら をクリックしてください。
- Module 1 Introduction
- Cash, Internal Controls, and Cash Restrictions/Discounts
- Uncollectable Receivables and Bad Debt Expense Estimation
- Notes Receivable and Receivables Financing and Management
- Bank Reconciliations
- Module 1 Wrap-Up
- KPMG Interview with Jay Livesay
- Module 2 Introduction
- Types of Inventory Systems & Costs Included in Inventory
- Inventory Costing Methods & Factors Influencing Choice
- Inventory Ratio Analysis & LIFO Inventory Pools
- Module 2 Wrap-Up
- Module 3 Introduction
- Subsequent Measure of Inventory (LCNRV)
- Inventory Estimation Methods
- Cost Flow Methods
- Changes in Inventory Methods & Errors in Inventory
- Module 3 Wrap-Up
- Module 4 Introduction
- Types of Long-Lived Assets & Costs to Be Capitalized
- Dispositions & Exchanges
- Costs of Self-Constructed Assets
- Module 4 Wrap-Up
- Module 5 Introduction
- Cost Allocation Methods
- Depletion & Amortization Methods
- Expenditures After Acquisition
- Depreciation Expense vs Inventory Costing Methods
- Module 5 Wrap-Up
- Module 6 Introduction
- Capital Budgeting & Ratio Analysis
- Intangible Assets & Software Development Costs
- Impairment & Measurement Issues
- Module 6 Wrap-Up
- Module 7 Introduction
- Types of Financial Instruments
- Recording of Securities When the Investor Lacks Significant Influence
- Using the Equity Method When the Investor Has Significant Influence
- Fair Value Adjustments for Investments
- Module 7 Wrap-Up
- Course Wrap-Up and Case Study Introduction