Entertainment Industry Accounting (CPE Course)
CPE Credit: 1 hour
Course Type: Downloaded PDF materials with online test
Price (with PDF Textbook): $10
A number of accounting standards are targeted at the entertainment industry, requiring businesses to follow specific rules for license agreements, the buildout of cable systems, film costs, music licensing, and more. Entertainment Industry Accounting covers these accounting requirements, along with related presentation and disclosure topics, with the intent of clarifying how specific transactions are to be handled. This course covers the accounting for broadcasting, cable television, films, and music.
Author: Steven Bragg
Course Number: AC1118
Table of Contents
Chapter 1. Accounting for Broadcasting
Chapter 2. Accounting for Cable Television
Chapter 3. Accounting for Films
Chapter 4. Accounting for Music
- Recognize the circumstances under which a license agreement is recognized in the accounting records of a broadcaster.
- Note the requirements for capitalizing interest when building out a cable television system.
- Cite the characteristics of the various costs incurred during the production and release of a film.
- Describe the indicators that point toward the impairment of a film asset.
- Note the proper accounting for a record master.
Instructional Method: QAS Self-Study
NASBA Category: Accounting
Advance Preparation: None
Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
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The NASBA sponsor identification number for Accountingtools, Inc. is 115881.
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