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).