Accounting Analysis II: Accounting for Liabilities and Equity

About this course

This course is the fourth course in a five-course Financial Reporting Specialization. This course focuses on the recognition, measurement, and subsequent accounting for equity, pensions, share-based compensation, and cash flows utilizing the FASB Accounting Standards Codification and other resources.

What you will learn

• Explain and demonstrate the financial accounting for income taxes
• Describe the components of shareholders’ equity and explain how they are reported in a statement of shareholders’ equity
• Explain and implement the accounting for stock options and restricted stock
• Explain the purpose of analyzing earnings per share and calculate basic and diluted earnings per share