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What are the different methods that can be used to account for equity securities and when should they be used? Know the accounting for each method. What are the different methods that can be used to account for debt securities and when should they be used? Know the accounting for each method. What is the accounting for impairments related to receivables and loans? What items are eligible to be accounted for using the fair value option? When must a company elect to use the fair value option? Do all assets in a particular category have to use the fair value option if it is elected for one item in the category? How do we account for intangible assets? Know the difference in accounting for limited-life versus indefinite-life assets and the types of intangible assets in each category. What are the different ways that have been used to account for goodwill? What method do we currently use and why was it chosen? Use your accounting theories and SFACs to consider which method of accounting for goodwill best captures its underlying economic reality and which method managers may prefer. What is the accounting for research and development?
Hubbard argues that the Fed can control the Fed funds rate, but the interest rate that is important for the economy is a longer-term real rate of interest. How much control does the Fed have over this longer real rate?
Coures:- Fundamental Accounting Principles: - Explain the goals and uses of special journals.
Accounting problems, Draw a detailed timeline incorporating the dividends, calculate the exact Payback Period b) the discounted Payback Period. the IRR, the NPV, the Profitability Index.
Term Structure of Interest Rates
Write a report on Internal Controls
Prepare the bank reconciliation for company.
Create a cost-benefit analysis to evaluate the project
Theory of Interest: NPV, IRR, Nominal and Real, Amortization, Sinking Fund, TWRR, DWRR
Distinguish between liquidity and profitability.
Your Corp, Inc. has a corporate tax rate of 35%. Please calculate their after tax cost of debt expressed as a percentage. Your Corp, Inc. has several outstanding bond issues all of which require semiannual interest payments.
Simple Interest, Compound interest, discount rate, force of interest, AV, PV
CAPM and Venture Capital
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