Earnings Per Share and Cash Equivalents

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Earnings Per Share and Cash Equivalents

Instructor: EDUCBA

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2 modules

Gain insight into a topic and learn the fundamentals.

4 hours to complete

Flexible schedule

Learn at your own pace

2 modules

Gain insight into a topic and learn the fundamentals.

4 hours to complete

Flexible schedule

Learn at your own pace

What you'll learn

Calculate Basic and Diluted EPS for simple and complex capital structures under ASC 260.
Analyze the impact of dilution, stock transactions, and capital changes on EPS reporting.
Apply ASC 305 guidance to classify cash and cash equivalents for financial reporting.

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There are 2 modules in this course

Master earnings per share and cash reporting with practical accounting guidance. Learn how to calculate basic and diluted earnings per share and classify cash and cash equivalents accurately for financial reporting.

This course provides a structured understanding of earnings per share and cash management concepts for learners seeking stronger accounting and financial reporting skills. You will learn how to calculate basic earnings per share, determine weighted average shares outstanding, evaluate simple and complex capital structures, assess dilution effects, and prepare diluted earnings per share calculations. The course also explains the principles used to classify cash and cash equivalents, helping learners evaluate liquidity and financial position with greater accuracy. Through practical examples and reporting scenarios, you will connect accounting concepts with real-world financial statement analysis. By the end of this course, you will be able to calculate earnings per share confidently, analyze the impact of dilution, classify cash-related items correctly, and apply these concepts in accounting, audit, finance, and financial reporting roles.

Develop a strong foundation in EPS by learning to calculate Basic EPS, apply weighted average shares, and evaluate simple capital structures under US GAAP.

What's included

4 videos3 assignments

Analyze complex capital structures, compute Diluted EPS, and apply ASC 305 principles to accurately classify cash and cash equivalents for financial reporting.

What's included

4 videos3 assignments

Instructor

EDUCBA

1,545 Courses321,440 learners

Offered by

EDUCBA

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