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• ACCC 230 – Accounting for Long-Term Investing and Financing Decisions (0.6)

ACCC 230 – Accounting for Long-Term Investing and Financing Decisions (0.6)

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The Accounting for Long-Term Investing and Financing Decisions competency focuses on how to finance a company over the long-term in order to make informed and, ultimately, successful

investment decisions. This is the fourth in a series of eight accounting competencies and should be completed after Fundamentals of Accounting, Accounting Cycle & Transaction Analysis, and Financial Reporting.

COMPETENCY OBJECTIVES

Upon successful mastery of this competency, you will be able to:

• Demonstrate how to account for long-term and other assets.
• Demonstrate how to account for long-term debt.
• Demonstrate how to account for Paid-in Capital and Retained Earnings (including dividends).

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