Accounting

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Business/Industry
Business/Industry
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Public


 Title  Credit  Format  Price  View
+    Time Value Of Money And Its Applications 3 Online $19.99 View

CPAs must have a working knowledge of future value and present value concepts because of their application to numerous types of business events and transactions that require proper valuation and presentation. Time value of money is also a critical consideration in financial and investment decisions. For example, compound interest calculations are needed to determine future sums of money resulting from an investment.  Discounting is used to evaluate the future cash flow associated with capital budgeting projects. This course aims at presenting the time value tools and techniques that are necessary for fair value measurements and for various financial decisions.

 

Field of Study

Finance

Level of Knowledge

Overview

Prerequisite

Basic Accounting and Math

Advanced Preparation

ZNone

 

 

Click here for Course Objectives

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

+    The Sarbanes-Oxley Act And Corporate Governance 11 Online $79.00 View

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

The past years has witnessed a number of high-profile corporate scandals: Enron, Tyco International, Healthsouth, Global Crossing, and WorldCom (now-MCI).  While these are the most glaring, there are many more companies whose shareholders and employees have suffered as stock prices have fallen, such as Cisco, Nokia, Lucent Technologies, and most internet-related businesses. The course examines recent developments in finance and accounting and a series of corporate accounting scandals on the heels of the Enron debacle that have led to new sweeping accounting guidelines, proposals, and legislation—most notably, the Sarbanes-Oxley (SOX) Act. Many of the issues surrounding the SOX Act—especially Section 402, Internal Control over Financial Reporting and Sections 302 and 906, Management Certifications —are discussed. The general issues on corporate governance and corporate social responsibility (CSR), including stock option expensing, are also covered. The illegal practice of stock option backdating is described as well.

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+    The Income Statement: Accounting And Reporting 4 Online $39.99 View

This courser addresses income statement accounting and reporting. It discusses a variety of accounting issues surrounding income statement items and related information; the format of the income statement, major income statement categories, extraordinary and nonrecurring items, discontinued operations, research and development costs, deferred compensation arrangements, share-based payment, compensation expense arising under a stock option plan, insurance costs, and earnings per share (EPS) calculation.   

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Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

+    The Balanced Scorecard - Strategic-Based Control 3 Online $19.99 View

The Balanced Scorecard (BSC) is a strategic-based responsibility accounting system that converts an organization’s mission and strategy into operational objectives and measures for four perspectives: the financial perspective, the customer perspective, the internal process perspective, and the learning and growth perspective. The course addresses the main features of the Balanced Scorecard and its implementation. Presented are several notable case studies that implemented and applied the BSC.

 

Field of Study

Accounting

Level of Knowledge

Overview

Prerequisite

None

Advanced Preparation

None

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

+    Techniques Of Financial Analysis, Modeling, And Forecasting 19 Online $129.00 View

This comprehensive course gives you every sales and financial forecasting formula and modeling techniques you need to analyze your operation both as a whole and by segment. You'll be provided with proven techniques that help you identify and fix problem areas, analysis techniques that help you evaluate proposals for profit potential, proven methods that improve the accuracy of your short- and long-term forecasting, analysis tools that help you better manage working capital, cash, and accounts receivable, plus much more. You also receive dozens of worked-out models and modeling techniques that simplify your most difficult business decisions, and are easy to adapt to any computer spreadsheet program. This course supplies company accountants, treasurers, CFOs with all the forecasting techniques needed to financially analyze a business as a whole or a segment. Includes analysis techniques, methods for improving forecasting accuracy, analysis tools for managing capital, and more.

 

Field of Study

Finance

Level of Knowledge

Intermediate

Prerequisite

None

Advanced Preparation

None

 

 

Click here for Course Objectives

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

+    Statement Of Cash Flows: Reporting And Analysis 3 Online $19.99 View

A statement of cash flows is required as part of a full set of financial statements. It must be prepared in conformity with generally accepted accounting principles (GAAP). The statement is not required if the financial statements are prepared on a basis of accounting other than GAAP. The statement must be included in both annual and interim financial statements. This course discusses the requirements of ASC 230, Statement of Cash Flows (ASC 230-10-45-18 and 45-27). ASC 958-205, Not-for-Profit Entities: Presentation of Financial Statements, requires the statement of cash flows for not-for-profit entities.

 

 

Field of Study

Accounting

Level of Knowledge

Basic to Intermediate

Prerequisite

Basic Accounting

 

Click here for Course Objectives

 

 

 

 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

 

+    Specialized Industry GAAP: Entertainment 2 Online $14.99 View

Specialized Industry Gaap: Entertainment  This course discusses all of the important authoritative pronouncements on GAAP for entertainment industries. This course addresses accounting principles, financial reporting presentation requirements, required and recommended disclosures for the entertainment industries such as broadcast, cable television, film, and music.

Each citation in this course will have its ASC topic number and description, ASC citation (XXX-YY-ZZ-PP).

 

Field of Study

Accounting

Level of Knowledge

Overview

Prerequisite

None

Advanced Preparation

None

 

Click here for Course Objectives

 

 

 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

+    Revenue Recognition: The New Guidelines 3 Online $44.99 View

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

 

On May 28, 2014, after years of deliberations, the Financial Accounting Standards Board (the FASB) and the International Accounting Standards Board (the IASB) jointly issued the Accounting Standard Update (ASU) No. 2014-09.  This new revenue recognition standard will replace virtually all revenue recognition guidance found in U.S. GAAP and IFRS, including the existing guidance found in Topic 605, Revenue Recognition.

 

The new revenue standard creates a single source of revenue guidance for all companies in all industries. This is a significant difference from the guidance used currently, which contains many instances of industry- or transaction-specific recommendations.  This course reviews many of the new provisions.

 

Field of Study

Accounting

Level of Knowledge

Overview

Prerequisite

General Accounting

Advanced Preparation

None

 

Click here for Course Objectives 

 

 

 

+    Revenue and Margin Analysis 2 Online $24.99 View

 

Course Description:

The comparison of actual revenue or margin amounts to either budget or prior year results will generally result in a variance.  This course demonstrates mathematical formulas to compute the amount of that variance that is attributable to pricing decisions, unit volume and product mix.  In the case of margin variances, the calculation for product cost is an additional component.  This method is an important tool to clearly and concisely explain revenue and margin variances to marketing, operations and executive personnel.  Specific topics covered are the calculation of the price, volume, mix and cost components as well as an explanation of the concept of product mix.  Applicable to CPA’s working in the manufacturing or distribution industry as well as CPA’s in public accounting who serve these industries.

 

 

Learning Objectives

Upon completion of this course, you should be able to:

·         Identify appropriate explanations for revenue and margin variances

·         Define and compute the price variance component at the revenue and margin levels

·         Define and compute the volume variance component at the revenue and margin levels

·         Define and compute the product mix variance component at the revenue and margin levels

·         Define and compute the product cost variance component at the margin level

 

 

Prerequisites: None

Level: Overview

NASBA Category: Accounting

Recommended CPE:  2 Hours

+    Real Estate Accounting And Mathematics 3 Online $19.99 View

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

A refresher course covering basic concepts and tools of accounting, finance, and math that real estate professionals as well as real estate investors need to be familiar with. Topics covered are balance sheet, income statement, basic accounting concepts, real estate algebra, finance math, and more.

 

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+    Not-For-Profit Accounting: Reporting And Analysis 5 Online $34.99 View

Business organizations obtain resources by providing goods and services. Many not-for-profit organizations (NFPOs) obtain resources from contributors and are accountable to the providers of those resources or to their representatives. In general, GAAP requires not-for-profit organizations to issue a statement of financial position, a statement of activities, and a statement of cash flows. The focus is on the organization as a whole and on reporting assets, liabilities, and net assets; changes in net assets; flows of economic resources; cash flows, borrowing and repayment of borrowing, and other factors affecting liquidity; and service efforts. This course addresses the accounting and financial reporting for NFPOs (or NPOs) ---colleges and universities, healthcare providers, voluntary health and welfare organizations (VHWOs), and other not-for-profit entities such as religious, educational, social, recreational entities. Also addressed is financial analysis and ratios that can be useful to analyze financial fitness of NFPOs.

 

Click here for Course Objectives 

+    Nonprofit Finance: A Practical Guide 12 Online $129.00 View

 

 

This publication provides a detailed overview of the major nonprofit areas for persons interested in the financial operations of an organization, such as financial statements, accounting, grant management, internal controls and tax issues.

                I recommend this publication as a useful, practical resource for any new controller, manager, board member, or CFO working in the nonprofit sector. Maybe you have questions regarding operations or specific accounting issues, such as:

·         Is the nonprofit tax-exempt?

·         What are “funds” or “net assets”?

·         What is a “release of net assets”?

·         What is a Statement of Position?

·         What is a Statement of Activities?

This course answers these questions and others you may have in the back of your mind regarding the nonprofit sector. Some chapters are more technical than others are, so if you’re not accounting-oriented, you may still understand the concepts as terms and vocabulary are explained with numerous examples to clarify typical nonprofit models of operation, taxes, and financial reporting.

Samples of letters, forms, and reports pertinent to the nonprofit world are presented along with vignettes of my own experiences and recommendations, giving this material a different perspective from a purely academic or technical approach.

Each chapter covers an important topic within the nonprofit world, combining theory and practical information to make the issues clear and straightforward to understand.

Upcoming changes to financial statements are covered here including significant aspects of FASB ASU 2016-14 Presentation of Financial Statements of Not-for-Profit Entities. We also review ASU 2014-09 Revenue from Contracts with Customers and ASU 2016-02 Leases.

The publication is based on the IRS, Financial Accounting Standards Board (FASB), and other government publications, including the “Super Circular,” a federal grant guide. Please note that, like everything in life, things change, and you must keep up with the updates in the law and accounting regulations that come along, not yet picked up by this publication. 

I hope you find this publication an informative and valuable resource to better understand and appreciate the nonprofit sector.


+    Modern Budgeting For Profit Planning & Control 12 Online $89.00 View

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

The course is intended for business professionals engaged in budgeting, financial planning, forecasting, profit planning, and control. A budget is the formal expression of plans, goals, and objectives of management that covers all aspects of operations for a designated time period. The budget is a tool providing targets and direction. Budgets provide control over the immediate environment, help to master the financial aspects of the job and department, and solve problems before they occur. Budgets focus on the importance of evaluating alternative actions before decisions are actually implemented. This course explains what budgets are, how they work, how to prepare and present them, and how to analyze budget figures and results. The new development and use of budgets at various managerial levels within a business are discussed. Active financial planning software that combine budgeting, forecasting analytics, business intelligence, and collaboration.

Click Here to view course objectives

+    IFRS Learning Module 6: Earnings per Share 2 Online $29.99 View

IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States.

Module 6 of the IFRS Learning Module series presents an overview of IAS 33 Earnings per Share; this overview includes a detailed discussion of the processes for calculating and reporting earnings per share measurements in IFRS financial statements. The course also discusses the IASB’s and FASB’s efforts towards achieving convergence in EPS reporting.

Learning Objectives

After completing this course, participants should be able to:

  • Calculate basic and diluted earnings per share.
  • Describe the presentation and disclosure requirements of IAS 33.
  • Describe the similarities and differences between IFRS and U.S. GAAP in the area of earnings per share.

 

 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies



+    IFRS Learning Module 5: Segment Reporting 2 Online $33.50 View

IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States.

Module 5 of the IFRS Learning Module series presents an overview of IFRS 8 Operating Segments; this overview includes a detailed discussion of the processes for identifying, aggregating and reporting operating segments in IFRS financial statements. The course also discusses the IASB’s and FASB’s efforts towards achieving convergence in segment reporting.


Learning Objectives

After completing this course, participants should be able to:

  • Explain the process for identifying operating segments under IFRS 8.
  • Identify reportable segments based on the guidelines and quantitative thresholds provided in IFRS 8.
  • Describe the disclosure requirements of IFRS 8.
  • Describe the similarities and differences between IFRS and U.S. GAAP in the area of segment reporting.

 

 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies