# Intermediate Financial Accounting Course (Self-Paced)

Canonical URL: <https://www.graduateschool.edu/courses/intermediate-financial-accounting-self-paced>

## Overview

Ready to advance your financial accounting expertise? This self-paced course will expand your understanding of complex accounting principles and equip you to handle the challenges of advanced financial reporting. It begins with an in-depth look at income statements, covering details such as footnotes, management’s discussion, and complex elements like revenue recognition, stock-based compensation, interest expense, and capitalized interest. You’ll also learn to address unusual items, discontinued operations, restructuring charges, and gain an introduction to earnings per share (EPS), including the impact of options and convertible securities.

Next, the focus shifts to deferred taxes, including the comparison of book versus tax basis, permanent differences, effective tax rates, and an introduction to Net Operating Losses (NOLs) with related tax journal entries. Additional topics include intercompany investments, equity method accounting, the complexities of debt accounting, and further exploration of deferred tax considerations. By the end of the course, you’ll be prepared to manage complex accounting assignments with confidence.

## What you'll learn

- Prepare for complex accounting tasks
- Learn advanced income statement processes
- Handle unusual items and EPS
- Work with deferred taxes and tax journal entries
- Manage intercompany investments
- Understand how debt accounting works

## Prerequisites

Students should be comfortable with the concepts covered in [Intro to Financial Accounting & Financial Statements Course (Self-Paced)](/courses/intro-to-financial-accounting-self-paced).

## Pricing

**Tuition:** $325