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Steve Literati
In this course, you will learn how to apply accounting and federal income tax principles to project earnings and cash flows, specifically of the post-combination entity.
To drive concepts home, you will work on real world examples and journal entries for common to complex M&A; accounting treatments.
This course is part of the New York Institute of Finance’s popular Mergers & Acquisitions Professional Certificate program.
Read more
In this course, you will learn how to apply accounting and federal income tax principles to project earnings and cash flows, specifically of the post-combination entity.
To drive concepts home, you will work on real world examples and journal entries for common to complex M&A; accounting treatments.
This course is part of the New York Institute of Finance’s popular Mergers & Acquisitions Professional Certificate program.
Read more
In this course, you will learn how to apply accounting and federal income tax principles to project earnings and cash flows, specifically of the post-combination entity.
To drive concepts home, you will work on real world examples and journal entries for common to complex M&A; accounting treatments.
This course is part of the New York Institute of Finance’s popular Mergers & Acquisitions Professional Certificate program.
What you'll learn
- Overview of the Equity Methods of Consideration
- Cost method, its sub-categories, and consolidation
- Basics of purchase accounting and the steps to record a acquired balance sheet
- Internal Revenue Code Section 338(G)
- Tax-deductibles Goodwill and Intangibles
Register for this course and see more details by visiting:
OpenCourser.com/course/62hnyk/accounting
What's inside
Learning objectives
- Overview of the equity methods of consideration
- Cost method, its sub-categories, and consolidation
- Basics of purchase accounting and the steps to record a acquired balance sheet
- Internal revenue code section 338(g)
- Tax-deductibles goodwill and intangibles
- Overview of the equity methods of consideration
- Cost method, its sub-categories, and consolidation
- Basics of purchase accounting and the steps to record a acquired balance sheet
- Internal revenue code section 338(g)
- Tax-deductibles goodwill and intangibles
Syllabus
Session 1: Equity Methods of Consolidation
Lesson 1: General Accounting Guidelines
Lesson 2: Significant Control
Lesson 3: Summary of Accounting Under the Equity Model
Read more
Syllabus
Session 1: Equity Methods of Consolidation
Lesson 1: General Accounting Guidelines
Lesson 2: Significant Control
Lesson 3: Summary of Accounting Under the Equity Model
Read more
Lesson 4: Dividends and Excess of Costs over Book Equity
Lesson 5: Adjustments for Intercompany Transactions
Lesson 6: Tax Considerations of the Equity Method
Lesson 7: Cash Flow Accounting in Equity Methods
Class Exercise
Session 2: Cost Method and Consolidation
Lesson 1: The Cost Method
Lesson 2: Four Sub-Categories of the Cost Method
Lesson 3: Consolidation
Lesson 4: Minority Interests
Session 3: Purchase Accounting
Lesson 1: Purchase Accounting Basics
Lesson 2: Steps to Record Acquired Balance Sheet
Lesson 3: Step 1: Eliminate Existing Goodwill
Lesson 4: Step 2: Reduce Equity Accounts
Lesson 5: Step 3: Adjusting Assets and Liabilities to FMV
Lesson 6: Step 4: Intangible Assets
Lesson 7: Step 5: Record Unrecognized Restructuring Charges
Lesson 8: Fair Value of Consideration
Lesson 9: Fair Value of Contingent Payment
Lesson 10: Calculating Goodwill
Lesson 11: Non-Controlling Interests
Lesson 12: Accretion and Dilution
Session 4: Special Topics - Internal Revenue Code Section 338(G) and 338(H)(10) Transactions
Lesson 1: Section 338 Overview
Lesson 2: Tax-deductible Goodwill and Intangibles
Lesson 3: NOL Carryforwards and Others
Good to know
Good to know
Know what's good ,
what to watch for , and
possible dealbreakers
Prerequisites include prior knowledge of accounting and income tax principles
Develops skills in applying accounting and tax principles to project earnings and cash flows of a post-combination entity
Suitable for professionals in the field of mergers and acquisitions
Covers essential topics such as equity methods, cost method, purchase accounting, and tax-deductible goodwill and intangibles
Provides real-world examples and journal entries for practical understanding
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Activities
Be better prepared
before
your course. Deepen your understanding
during
and
after
it. Supplement your coursework and achieve mastery of the topics covered
in Accounting Principles for M&A with these
activities:
Review accounting and tax principles
Show steps
Reinforce your understanding of the core accounting and tax concepts that are essential for this course.
Browse courses on
Accounting Principles
Show steps
-
Review your notes and assignments from previous accounting and tax courses.
-
Take practice quizzes or exams to test your knowledge.
Complete practice problems on accounting and tax topics
Show steps
Solidify your understanding of key concepts and techniques by working through practice problems.
Show steps
-
Find practice problems in your course materials or online resources.
-
Solve the problems and check your answers against the solutions provided.
Join a study group
Show steps
Engage with other students to discuss course concepts, share insights, and test your understanding.
Show steps
-
Find or create a study group with classmates.
-
Meet regularly to discuss course materials and work on assignments together.
Six other activities
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Show all nine activities
Compile a glossary of key accounting and tax terms
Show steps
Build your understanding of the language of accounting and tax by creating a comprehensive glossary.
Show steps
-
Start by compiling a list of key terms from the course materials.
-
Define each term clearly and accurately.
Complete online tutorials on specific accounting topics
Show steps
Enhance your understanding of specific concepts covered in the course through guided learning resources.
Show steps
-
Identify the specific topics you need additional support in.
-
Search for online tutorials or videos that cover those topics.
-
Follow the tutorials and complete any practice exercises.
Create a presentation on a key accounting principle
Show steps
Deepen your understanding and enhance your presentation skills by explaining a key accounting principle to others.
Show steps
-
Choose an accounting principle that you want to focus on.
-
Research and gather information about the principle.
-
Craft a presentation that explains the principle clearly and concisely.
Participate in an accounting case competition
Show steps
Challenge yourself and apply your knowledge in a competitive setting by participating in an accounting case competition.
Show steps
-
Find accounting case competitions that are relevant to your interests.
-
Form a team with other students and prepare for the competition.
Volunteer at a local tax preparation organization
Show steps
Apply your knowledge and gain practical experience by assisting with tax preparation for individuals or organizations.
Show steps
-
Contact local tax preparation organizations to inquire about volunteer opportunities.
-
Attend training sessions provided by the organization.
Contribute to an open-source accounting or tax software project
Show steps
Gain practical experience and contribute to the accounting and tax community by participating in open-source projects.
Show steps
-
Identify open-source accounting or tax software projects that align with your interests.
-
Contact the project maintainers and express your interest in contributing.
Review accounting and tax principles
Show steps
Reinforce your understanding of the core accounting and tax concepts that are essential for this course.
Browse courses on
Accounting Principles
Show steps
Show steps
Show steps
- Review your notes and assignments from previous accounting and tax courses.
- Take practice quizzes or exams to test your knowledge.
Complete practice problems on accounting and tax topics
Show steps
Solidify your understanding of key concepts and techniques by working through practice problems.
Show steps
Show steps
Show steps
- Find practice problems in your course materials or online resources.
- Solve the problems and check your answers against the solutions provided.
Join a study group
Show steps
Engage with other students to discuss course concepts, share insights, and test your understanding.
Show steps
Show steps
Show steps
- Find or create a study group with classmates.
- Meet regularly to discuss course materials and work on assignments together.
Six other activities
Expand to see all activities and additional details
Show all nine activities
Compile a glossary of key accounting and tax terms
Show steps
Build your understanding of the language of accounting and tax by creating a comprehensive glossary.
Show steps
Show steps
Show steps
- Start by compiling a list of key terms from the course materials.
- Define each term clearly and accurately.
Complete online tutorials on specific accounting topics
Show steps
Enhance your understanding of specific concepts covered in the course through guided learning resources.
Show steps
Show steps
Show steps
- Identify the specific topics you need additional support in.
- Search for online tutorials or videos that cover those topics.
- Follow the tutorials and complete any practice exercises.
Create a presentation on a key accounting principle
Show steps
Deepen your understanding and enhance your presentation skills by explaining a key accounting principle to others.
Show steps
Show steps
Show steps
- Choose an accounting principle that you want to focus on.
- Research and gather information about the principle.
- Craft a presentation that explains the principle clearly and concisely.
Participate in an accounting case competition
Show steps
Challenge yourself and apply your knowledge in a competitive setting by participating in an accounting case competition.
Show steps
Show steps
Show steps
- Find accounting case competitions that are relevant to your interests.
- Form a team with other students and prepare for the competition.
Volunteer at a local tax preparation organization
Show steps
Apply your knowledge and gain practical experience by assisting with tax preparation for individuals or organizations.
Show steps
Show steps
Show steps
- Contact local tax preparation organizations to inquire about volunteer opportunities.
- Attend training sessions provided by the organization.
Contribute to an open-source accounting or tax software project
Show steps
Gain practical experience and contribute to the accounting and tax community by participating in open-source projects.
Show steps
Show steps
Show steps
- Identify open-source accounting or tax software projects that align with your interests.
- Contact the project maintainers and express your interest in contributing.
Career center
Learners who complete Accounting Principles for M&A will develop knowledge and skills
that may be useful to these careers:
Investment Banker
Investment Banker
Investment Bankers apply accounting principles to provide advice to companies on mergers and acquisitions. This course will help you understand the accounting and tax implications of M&A transactions, which is essential for success in this role. The course covers topics such as purchase accounting, Goodwill, and Intangibles, which are all important concepts for Investment Bankers to understand.
Financial Analyst
Financial Analyst
Financial Analysts use accounting principles to analyze the financial performance of companies. This course will help you develop the skills you need to analyze M&A transactions and make sound investment decisions. The course covers topics such as financial statement analysis, valuation, and risk assessment, which are all essential skills for Financial Analysts.
Auditor
Auditor
Auditors use accounting principles to examine the financial records of companies. This course will help you develop the skills you need to audit M&A transactions and ensure that they are compliant with accounting standards. The course covers topics such as internal control, risk assessment, and fraud detection, which are all essential skills for Auditors.
Tax Accountant
Tax Accountant
Tax Accountants use accounting principles to prepare tax returns and advise clients on tax matters. This course will help you understand the tax implications of M&A transactions and how to structure them in a tax-efficient manner. The course covers topics such as corporate taxation, international taxation, and tax planning, which are all essential skills for Tax Accountants.
Forensic Accountant
Forensic Accountant
Forensic Accountants use accounting principles to investigate financial crimes and fraud. This course will help you develop the skills you need to investigate M&A transactions and identify any potential irregularities. The course covers topics such as financial statement analysis, fraud detection, and litigation support, which are all essential skills for Forensic Accountants.
Business Consultant
Business Consultant
Business Consultants use accounting principles to advise clients on business matters. This course will help you develop the skills you need to advise clients on M&A transactions and help them achieve their business goals. The course covers topics such as strategic planning, financial modeling, and risk management, which are all essential skills for Business Consultants.
Project Manager
Project Manager
Project Managers use accounting principles to manage the financial aspects of projects. This course will help you develop the skills you need to manage the financial aspects of M&A transactions and ensure that they are completed on time and within budget. The course covers topics such as project budgeting, cost control, and risk management, which are all essential skills for Project Managers.
Operations Manager
Operations Manager
Operations Managers use accounting principles to manage the day-to-day operations of a business. This course will help you develop the skills you need to manage the financial aspects of M&A transactions and ensure that they are integrated smoothly into the business. The course covers topics such as financial planning, budgeting, and cost control, which are all essential skills for Operations Managers.
Risk Manager
Risk Manager
Risk Managers use accounting principles to identify and manage risks. This course will help you develop the skills you need to identify and manage the risks associated with M&A transactions. The course covers topics such as risk assessment, risk management, and internal control, which are all essential skills for Risk Managers.
Compliance Officer
Compliance Officer
Compliance Officers use accounting principles to ensure that a business is compliant with all applicable laws and regulations. This course will help you develop the skills you need to ensure that M&A transactions are compliant with all applicable accounting standards and regulations. The course covers topics such as corporate governance, internal control, and risk management, which are all essential skills for Compliance Officers.
Internal Auditor
Internal Auditor
Internal Auditors use accounting principles to evaluate the internal controls of a business. This course will help you develop the skills you need to evaluate the internal controls of M&A transactions and ensure that they are effective. The course covers topics such as internal control, risk assessment, and fraud detection, which are all essential skills for Internal Auditors.
Accountant
Accountant
Accountants use accounting principles to prepare financial statements and manage the financial records of a business. This course will help you develop the skills you need to prepare financial statements for M&A transactions and ensure that they are accurate and reliable. The course covers topics such as financial statement preparation, auditing, and tax accounting, which are all essential skills for Accountants.
Bookkeeper
Bookkeeper
Bookkeepers use accounting principles to record and maintain the financial records of a business. This course will help you develop the skills you need to record and maintain the financial records of M&A transactions and ensure that they are accurate and complete. The course covers topics such as bookkeeping, payroll, and accounts receivable, which are all essential skills for Bookkeepers.
Data Analyst
Data Analyst
Data Analysts use accounting principles to analyze data and identify trends. This course will help you develop the skills you need to analyze data from M&A transactions and identify trends that can help you make better decisions. The course covers topics such as data analysis, data visualization, and machine learning, which are all essential skills for Data Analysts.
Financial Planner
Financial Planner
Financial Planners use accounting principles to help clients plan for their financial future. This course will help you develop the skills you need to help clients plan for the financial impact of M&A transactions. The course covers topics such as financial planning, retirement planning, and estate planning, which are all essential skills for Financial Planners. While it only scores a 15, this course covers all of the topics required for certification and may be useful to Financial Planners seeking additional knowledge of M&A topics.
For more career information including salaries, visit:
OpenCourser.com/course/62hnyk/accounting
Reading list
We've selected nine books
that we think will supplement your
learning. Use these to
develop background knowledge, enrich your coursework, and gain a
deeper understanding of the topics covered in
Accounting Principles for M&A.
This textbook provides a solid foundation in financial reporting and analysis, which is essential for understanding the accounting principles covered in the course. It valuable reference tool for professionals who need to stay up-to-date with the latest developments in financial reporting.
Provides a practical guide to the art of M&A. It is written by an experienced M&A practitioner and offers valuable insights into the negotiation, structuring, and execution of M&A transactions.
Save
Provides a comprehensive overview of advanced accounting topics, including consolidations, partnerships, and international accounting. It valuable resource for those who need to gain a deeper understanding of these complex areas.
This textbook provides a comprehensive overview of accounting principles and is commonly used in academic institutions. It covers various aspects of accounting, including financial accounting, managerial accounting, and cost accounting.
Provides a comprehensive overview of accounting principles under IFRS. It valuable resource for those who need to understand the international accounting standards used by companies around the world.
Provides a comprehensive overview of the US tax code. It valuable resource for anyone who needs to stay up-to-date on the latest tax laws and regulations.
This comprehensive guide provides a global perspective on mergers and acquisitions. It is particularly useful for professionals who are involved in cross-border transactions.
This casebook provides a collection of real-world mergers and acquisitions cases. It valuable resource for professionals who want to learn from the experiences of others.
Provides a global perspective on mergers and acquisitions. It valuable resource for professionals who are involved in cross-border transactions.
For more information about how these books relate to this course, visit:
OpenCourser.com/course/62hnyk/accounting
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Effort
1 to 2 hours per week for 4 weeks
Level
Introductory
Via
edX
Institution
New York Institute of Finance
Instructor
Steve Literati
Session
April 1, 2024
- April 1, 2030
Language
English
Transcripts
English
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Deutsch
中文
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Bahasa Indonesia
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This course belongs to a
collection
called
Mergers & Acquisitions (M&A). It's comprised of six courses:
- M&A: Concepts and Theories
- Accounting Principles for M&A (viewing)
- M&A: Structuring the Deal
- M&A: Free Cash Flow (FCF) Modeling
- M&A Concepts and Theories: Advanced Topics
- M&A Professional Certificate Examination
Good to know
Prerequisites include prior knowledge of accounting and income tax principles
Develops skills in applying accounting and tax principles to project earnings and cash flows of a post-combination entity
Suitable for professionals in the field of mergers and acquisitions
Covers essential topics such as equity methods, cost method, purchase accounting, and tax-deductible goodwill and intangibles
Provides real-world examples and journal entries for practical understanding
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