This tutorial introduces the topic of investments in equity securities. It involves the accounting for the purchase of another corporation's common shares. This part concentrates on available-for-sale securities. Those are the securities the company that makes the purchase isn't sure how long it intents to hold or intents to hold for more than one year.

The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin School of Business and produced by Baruch Computing & Technology Center (BCTC).