Accounting Principles for MA, Certificate | Part time online | edX - online learning platform | United States
28 days
Tuition fee
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EdX is an online learning platform trusted by over 12 million users offering the Accounting Principles for MA Certificate in collaboration with New York Institute of Finance - NYIFx. Learn how to apply accounting and federal income tax principles to project earnings and cash flows.

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The Accounting Principles for MA Certificate is part of the Mergers & Acquisitions (MA) Professional Certificate program from edX in partnership with New York Institute of Finance - NYIFx.

What you'll learn

  • Overview of the Equity Methods of Consideration

  • Cost method, its sub-categories, and consolidation

  • Basics of purchase accounting and the steps to record a acquired balance sheet

  • Internal Revenue Code Section 338(G)

  • Tax-deductibles Goodwill and Intangibles

Programme Structure

Courses Include:

Session 1: Equity Methods of Consolidation

  • General Accounting Guidelines
  • Significant Control
  • Summary of Accounting Under the Equity Model
  • Dividends and Excess of Costs over Book Equity
  • Adjustments for Intercompany Transactions
  • Tax Considerations of the Equity Method
  • Cash Flow Accounting in Equity Methods

Session 2: Cost Method and Consolidation

  • The Cost Method
  • Four Sub-Categories of the Cost Method
  • Consolidation
  • Minority Interests

Session 3: Purchase Accounting

  • Purchase Accounting Basics
  • Steps to Record Acquired Balance Sheet
  • Step 1: Eliminate Existing Goodwill
  • Step 2: Reduce Equity Accounts
  • Step 3: Adjusting Assets and Liabilities to FMV
  • Step 4: Intangible Assets
  • Step 5: Record Unrecognized Restructuring Charges
  • Fair Value of Consideration
  • Fair Value of Contingent Payment

Session 4: Special Topics - Internal Revenue Code Section 338(G) and 338(H)(10) Transactions

  • Section 338 Overview
  • Tax-deductible Goodwill and Intangibles
  • NOL Carryforwards and Others


Steve Literati - Instructor, NYIF

Key information


  • Part-time
    • 28 days
    • 1 hrs/week

Start dates & application deadlines

You can apply for and start this programme anytime.




  • Self-paced

Academic requirements

We are not aware of any specific GRE, GMAT or GPA grading score requirements for this programme.

English requirements

We are not aware of any English requirements for this programme.

Other requirements

General requirements

  • Level: Intermediate
  • Prerequisites:


Tuition Fee

To always see correct tuition fees
  • International

    Tuition Fee
    Based on the tuition of 0 USD for the full programme during 28 days.
  • National

    Tuition Fee
    Based on the tuition of 0 USD for the full programme during 28 days.
  • Add a Verified Certificate for $400 USD
  • Limited access:free


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Accounting Principles for MA
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