Income Statement: Accounting & Reporting

Price: $39.00

CPE Credits: 4.0

Category:

Course Number: AAISARDP

income statement

Description:
This course addresses income statement accounting and reporting. It discusses a variety of accounting issues surrounding income statement items and related information; the format of the income statement, major income statement categories, unusual and nonrecurring items, discontinued operations, research and development costs, deferred compensation arrangements, share-based payment, compensation expense arising under a stock option plan, insurance costs, and earnings per share (EPS) calculation. Table of Contents

Delivery Method: Online QAS  Self Study.

Level: Basic to Intermediate

Prerequisites: Basic Accounting

Advanced Preparation: None

Author: DeltaCPE LLC

Publication: January 2016
Updated:  February 2017
Format: PDF
Pages: 102

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:

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.

Description:
This course addresses income statement accounting and reporting. It discusses a variety of accounting issues surrounding income statement items and related information; the format of the income statement, major income statement categories, unusual and nonrecurring items, discontinued operations, research and development costs, deferred compensation arrangements, share-based payment, compensation expense arising under a stock option plan, insurance costs, and earnings per share (EPS) calculation. Table of Contents

Delivery Method: Online QAS  Self Study.

Level: Basic to Intermediate

Prerequisites: Basic Accounting

Advanced Preparation: None

Author: DeltaCPE LLC

Publication: January 2016
Updated:  February 2017
Format: PDF
Pages: 102

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:

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.

  • “The course on ethics was one of the best correspondence courses I ever used.  It was well organized and the examples used were extremely helpful.”

    - Tommy R.

  • You guys do a great job!  As a person in industry it can be really expensive to stay current and you have great options that are actually useful as well as cost effective!

    - Sue

  • ” I was able to get a head start on my credit losses research through your CPE self study this past weekend.  Excellent quality format – so much better than some of the other resources I’ve been using lately.”  Dec 12, 2018

    - Andrea Ll.