Balance Sheet Classification (Fifth Edition) (Currently Unavailable)

Author: Jan R. Williams, Joseph V. Carcello

CPE Credit:  2 hours for CPAs

This course reviews generally accepted accounting principles (GAAP) affecting the presentation of a classified balance sheet and balance sheet offsetting.

Note: This course does not contain audio.

Publication Date: January 2015

Designed For
CPAs

Topics Covered

  • Accounting

Learning Objectives

  • Recall basic concepts about presenting a classified balance sheet
  • Explain how to segregate debt that is current and noncurrent
  • Apply criteria for offsetting assets and liabilities in a balance sheet
  • Identify related disclosures

Level
Intermediate

Instructional Method
Self-Study

NASBA Field of Study
Accounting (2 hours)

Program Prerequisites
Basic knowledge of accounting and financial reporting

Advance Preparation
None

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