You work in a CPA firm. Your manager walks into your cubicle and says, One of our clients is thinking about investing in a company. He wants to know what the difference is between the equity method and cost method of accounting.

  1. Prepare 4 5 slides in PowerPoint with speaker notes, and explain the following items:
    • What are the GAAP requirements for reporting an investment using the equity method of accounting?
    • Using the equity method of accounting, how would a company report the:
      • original investment
      • net income
      • dividends received from the invested company
    • Create a simple example, and show the journal entries for recording the:
      • investment in the books
      • net income
      • dividends issued by the company
  2. Prepare 4 5 slides in PowerPoint with speaker notes, and explain the following items:
    • What are the GAAP requirements for reporting an investment using the cost method of accounting?
    • Using the cost method of accounting, how would a company report the:
      • original investment
      • net income
      • dividends received from the invested company
    • Create a simple example, and show the journal entries for recording the:
      • investment in the books
      • net income
      • dividends issued by the company