Often referred to as ‘Intermediate Accounting,’ (See ACC 410A for a series description.) ACC 410C covers earnings per share, investments, deferred income taxes, pensions, accounting changes and errors, preparation of the statement of cash flows, and full disclosures with emphasis on segment and interim reporting.
- Compute earnings per share and account for convertible debts, preferred stocks, stock warrants and stock compensation plans.
- Apply generally accepted accounting principles for investments classified as trading securities, available for sale, and held-to-maturity debts, and equity securities.
- Apply the concepts in the computation and accounting for deferred income tax.
- Analyze pension plan data and other employee-benefit obligations, and apply appropriate accounting treatment and financial statement presentation, including required financial statement disclosure.
- Describe the nature of accounting changes and errors, and apply accounting and reporting practices for each type of change and correction.
- Apply the theory upon which the ‘statement of cash flows’ is based, by preparing such statements and, upon completion, evaluating the company from the viewpoint of its sources and uses of cash and cash equivalents.
- Explain and apply the concept of the ‘full disclosure’ required in the presentation of financial statements under U.S. GAAP including segment and interim reporting.
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