Current Assets and Long-Term Assets, Finance, Accounting

Assets: Current vs. Long-Term


3 Credits

Course Description

Course Outline:

  • Petty Cash
  • Marketable Securities
  • Accounts Receivable
  • 2/10 N30
  • Inventory
  • FIFO vs. LIFO
  • Capitalizing vs. Expensing
  • Tax Reporting
  • Depreciation Methods
  • Termination & Disposition

Prerequisites: None

Duration: 2-3 hours

HRCI: Business CEUs


3 PDCs
3 CEUs


Capitalizing vs. Expensing

Catherine Cerda

Depreciation Methods

Dr. Redmer


Tax Reporting

Tsong Hua

SHRM: VTR is recognized by SHRM to offer SHRM-CP or SHRM-SCP professional development credits (PDCs). This program is valid for 3 PDCs. For more information about certification or recertification, please visit

HRCI: VTR is a recognized provider of recertification credits. HR Certification Institute® preapproved this program for 3 credits toward aPHR™, PHR™, PHRca™, SPHR™, GPHR™, PHRi™, and SPHRi™ recertification.