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CPE247.com Registry # 115738 is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. |
Title | Credit | Format | Price | View | ||||||||||
+ Accounts Receivable Best Practices for Small to Medium Sized Commercial Entities | 2.0 | Online | $19.99 | View | ||||||||||
This course reviews best practices in the accounts receivable function of small to medium commercial entities as it relates to invoicing and pricing. It also focuses on credit best practices including credit evaluation, use of Z Score and other ratios and methods to secure customer payment when open ended credit is deemed too risky. Collection best practices are explored including those related to account reconciliation. Payment application, internal controls and available banking technology are also reviewed.
Course Learning Objectives To manage the receivables function efficiently
• Understand the importance of the billing, pricing and credit memo process to accounts receivable best practices • Apply customer credit evaluation techniques • Use the Altman Z score and other ratios in evaluating customers • Understand non-traditional methods to secure customer payment • Apply best practices to the collection function • Appreciate the importance of customer account reconciliation and minimize the time spent on this activity • Understand the importance of internal controls and the payment application function • Be aware of technology available in the banking system to speed payment application and account reconciliation.
Additional Contents : Complete, no additional material needed |
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+ 101 Financial Solutions: Diagnosis and Remedy | 10.0 | Online | $74.99 | View | ||||||||||
Course Description A manager’s success depends largely on his or her ability to manage a company’s assets. This mission is complicated by the interdependent nature of a company’s finances. One short-term financial problem, such as a cash flow shortage, can cause a longer-term credit problem, such as denials for bank loans. The successful manager must be able to quickly identify and resolve such short-term problems in order to prevent their long-term deleterious effects. This course is intended for effective business managers and entrepreneurs. Covering every facet of the daily management of a business’s finances, it is designed to help managers pinpoint, remedy, and prevent business and financial problems. In each case, it also points out potential ripple effects—the ways in which a problem in one sector can disrupt operations in other areas.
Learning Objectives • After studying this chapter, you will be able to: • Recognize signs in the concept of revenue base erosion. • Identify irrelevant cost factors when evaluation special orders. • Identify causes of a high level of merchandise returns that can affect business profits. • Identify the causes of low turnover of merchandise. • Recognize trade-offs between excessive inventory ordering and carrying costs. • Identify order costs and carrying costs associated with inventory management. • Recognize how the economic order quantity (EOQ) applies to inventory management. • Identify technologies used to improve inventory tracking and management. • Recognize reasons that create a lack of inventory storage space. • Identify concepts used in the analysis of profitability. • Recognize ways to reduce the break-even point, and limitations of break-even analysis. • Recognize how to apply cost-volume-profit analysis. • Identify the problems of a weak sales mix and the causes of falling sales or profits. • Identify the risk-return trade-off. • Recognize components of interest rate risk. • Identify factors relating to a lack of diversification and increased risk. • Recognize signs of existing or potential financial problems. • Recognize influences that can adversely affect the market price of a stock. • Identify the objectives of debt rating services and some bond terminology. • Recognize characteristics of evaluating stock prices. • Identify the conditions when bankruptcy looms. • Recognize steps management can take to avoid business failure. • Recognize uses of the Altman Z-Score for spotting risky companies. • Identify measures that a company can take to avoid a takeover threat. • Recognize common ratios used by companies to help manage cash positions. • Identify ways to improve cash flow and return on surplus funds. • Identify early warning signs of a company going broke. • Identify ways to minimize the impact of vendor's price increases. • Calculate the advantage of accepting vendor terms and discounts. • Recognize the reasons for poor credit ratings. • Identify methods to prevent check signing fraud and improper payments. • Recognize commonly used financial ratios that help spot liquidity problems. • Identify early warning signals for inadequate liquidity. • Recognize ways to improve return on investment and how return on equity is calculated. • Identify methods to identify a low rate of return and the signs for poor quality of earnings. • Recognize how to determine the stability/instability in product revenue over time. • Identify the causes for excessive labor costs. • Recognize the concept associated with operating leverage. • Recognize the applications of activity-based costing. • Understand how a profit-maximizing firm would adjust prices at different levels of demand. • Identify how actual costs can exceed standard (budgeted) costs. • Recognize how to compute an efficiency variance. • Recognize ways to spot record-keeping errors. • Recognize the characteristics of different corporate structures used to affect tax planning and preparation.
Additional Contents : Complete, no additional material needed |
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+ Accounting And Finance For Business Analysis | 15.0 | Online | $94.99 | View | ||||||||||
This course covers what everything business people and managers need to know about accounting and finance. It is directed toward the businessperson who must have financial and accounting knowledge but has not had formal training in finance or accounting-perhaps a newly promoted middle manager or a marketing manager of a small company who must know some basic finance concepts. The entrepreneur or sole proprietor also needs this knowledge; he or she may have brilliant product ideas, but not the slightest idea about financing. The goal of the course is to provide a working knowledge of the fundamentals of finance and accounting that can be applied, regardless of the firm size, in the real world. It gives nonfinancial managers the understanding they need to function effectively with their colleagues in finance.
Click here for Course Objectives
Additional Contents : Complete, no additional material needed |
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+ Accounting For Management: Concepts And Tools | 8.0 | Online | $59.99 | View | ||||||||||
A primer on the basic theoretical concepts and the practical procedures of financial record keeping and reporting, and the use of financial and cost data in managerial decision making. It provides an understanding and working knowledge of the fundamentals of financial and managerial accounting that can be put to practical application in day-to-day jobs of managers. It also concentrates on providing a working vocabulary for communication. Topics include accounting principles and reporting trends, accounting conventions and systems, interpretation and analysis of financial statements; cast flow statement; break-even analysis; activity-based costing (ABC); responsibility accounting; budget for profit planning; short-term and long-term investment decision making. A list of computer software for accounting, ABC, and budgeting is presented. Click Here to view course objectives
Additional Contents : Complete, no additional material needed |
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+ Analyzing Cost Data for Management | 9.0 | Online | $64.99 | View | ||||||||||
Course Description Analyzing Cost Data for Management covers the managerial use of accounting, financial, and operating data for planning, control, and decision making. The course is designed for managers and entrepreneurs who need hand-on knowledge and tools in processing, developing, and analyzing financial, cost, and business data for managerial use. Topics include strategic cost management, analysis of costs; break-even and contribution analysis; cost behavior analysis; activity-based costing (ABC); responsibility accounting and corporate balanced scorecard (CBS); budget for profit planning; short-term decisions; capital budgeting.
Click Here For Courses Objectives
Additional Contents : Complete, no additional material needed
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+ Controller's Guide To Multinational Financial Management | 14.0 | Online | $89.99 | View | ||||||||||
This course is designed for managers working for multinational companies (MNCs) as well as accountants, CFOs, controllers, treasurers, and international investors. In a modern economy, neither businesses nor individual investors can afford to be ignorant of the basic concepts of international finance. Changes in exchange rates and differences in national inflation and interest rates can affect the competitive position of businesses regardless of whether they are engaged in international operations. For companies that are engaged in international business, national differences in banking, commercial laws, regulations, and political stability also complicate decision making. Today’s investors must also understand the effects of, and interactions among, exchange rates, inflation rates, and interest rates if they wish to maximize their returns and minimize their risks. The study of multinational finance constitutes an essential component of a modern business education. The subject multinational finance is offered in a variety of titles including international finance, global finance, international financial management, or financial management of multinational corporations etc. at both the undergraduate and graduate levels. Controllers’ Guide to Multinational Financial Management provides a clear and concise introduction to international finance. This course is written and compiled for working professionals engaged in the fields of international finance, global trade, foreign investments, and banking. It may be used for both day-to-day practice and for technical research. This course is a practical reference of proven techniques, strategies, and approaches that are successfully used by professionals to diagnose multinational finance and banking problems. The course covers virtually all important topics dealing with multinational business finance, investments, financial planning, financial economics, and banking. This course will benefit accountants, practicing financial analysts, CFOs, controllers, financial managers, treasurers, money managers, fund managers, investment analysts, and professional bankers, who are engaged in multinational operations. Controllers’ Guide to Multinational Financial Management will enlighten the practitioner by presenting the most current information, offer important directives, and explain the technical procedures involved in the aforementioned dynamic business disciplines. The course applies to large, medium, or small multinational companies. It will help you to make smart decisions in all areas of international finance and banking. You’ll find ratios, formulas, examples, applications, exhibits, charts, and rules of thumb to help you analyze and evaluate any global finance-related situation. Click here for Course Objectives
Additional Contents : Complete, no additional material needed
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+ Cost Management: Accounting and Control | 13.0 | Online | $84.99 | View | ||||||||||
Course Description Click Here For Courses Objectives
Additional Contents : Complete, no additional material needed
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+ Analysis And Uses Of Financial Statements | 10.0 | Online | $99.99 | View | ||||||||||
Analysis and Uses of Financial Statements is designed for interested parties who must understand how to read, interpret, and analyze financial statements. This course describes in clear, concise, and understandable language the intricacies of financial statements, and their use by investors, creditors, analysts, and other interested parties. This course can enhance your chance for success in business and investing; by enabling you to profit from the knowledge, insights, and perceptions of professionals who use financial statement analysis tools and techniques on a day-to-day basis. Realistic examples and illustrations of financial statement analysis are widely used in this course to make the subject matter crystal clear. That is the major objective of this course. This course explains the objectives of financial statements in a meaningful manner. The accounting principles used in compiling financial statements and the qualitative characteristics of data appearing on financial statements are relevantly and reliably described. After a thorough overview of financial statements, major tools and techniques as explained, including:
Click here for Course Objectives The significance of interim financial statements and segment reporting is explored, as are analysis of annual reports and management discussion and analysis (MDA). The analytical techniques discussed in this course are well within the limits of today’s information technology. Once the concepts are understood, software can be used to eliminate much of the computational tedium involved.
Additional Contents : Complete, no additional material needed |
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+ Budgeting for Profit Planning & Control | 11.0 | Online | $74.99 | View | ||||||||||
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. Field of Study Finance Level of Knowledge Overview Prerequisite Basic Accounting Advanced Preparation None Click Here For Courses Objectives
Additional Contents : Complete, no additional material needed |
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+ Revenue Recognition: The New Guidelines | 6.0 | Online | $54.99 | View | ||||||||||
Course Description: In 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 (codified primarily in ASC 606) and IFRS 15, respectively. ASC 606, the new revenue standard, replaces virtually all (including industry-specific) U.S. GAAP revenue guidance with a single model. The standard does not just change the amounts and timing of revenue but potentially affects organizations’ financial statements, business processes, and internal control over financial reporting. The standard also affects other related accounting topics such as contract modification, rights of return, licensing, principal-versus-agent considerations, and income tax. Moreover, the standard creates new and expanded disclosure requirements. In light of the new revenue standard, organizations need to reassess their current revenue accounting processes and systems and implement changes required to maintain compliance with the new guidance. This course reorganizes the guidance contained in ASC 606, to follow the five-step revenue recognition model along with other guidance impacted by this standard. It also provides examples to illustrate the application. The course is designed to help you navigate the complexities of this standard, identify the implications of it, and prepare for implementation. It also shares insights to help you evaluate the effect of required changes to the internal control environment. It provides a working knowledge of the fundamentals of revenue standard that can be applied, regardless of the company size, in the real world.
Learning Objectives Upon completion of this ccourse you will be able to: · Recognize the improvements over the revenue accounting through the release of ASC 606 · Cite the key changes of the revenue recognition practice compared to former ASC 605 · Recognize the impact of the revenue standard on the organizations · Identify the applicability of the revenue standard · Recognize the challenges and impacts related to each transition method · Recognize the key concepts of the revenue recognition model · Identify the difference between U.S. GAAP and IFRS affecting the revenue recognition practice · Recognize the steps involved in implementing the new revenue guidelines · Identify the presentation and disclosure requirements · Identify the potential impact upon adoption of new revenue guidelines · Recognize the requirements for other revenue topics (e.g., warranties, principal-versus agent, licensing) · Recognize the indicators for potential misstated revenue recognition · Identify control activities that reduce risk of misstatement in revenue
Additional Contents : Complete, no additional material needed |
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+ The Sarbanes-Oxley Act and Corporate Governance | 6.0 | Online | $49.99 | View | ||||||||||
Course Description A corporate scandal involves alleged or actual unethical behavior by people acting within or on behalf of a corporation. Since the turn of the century, the U.S. has seen some large corporate collapses and scandals due to shoddy and deceptive accounting practices. Many companies, shareholders and employees suffered as stock prices fell and reputations were tarnished when businesses such as Nokia, Lucent Technologies, energy, and internet-related businesses conducted questionable practices. This course examines developments in finance and accounting and a series of corporate accounting scandals on the heels of the Enron debacle that have led to current sweeping accounting guidelines, proposals, and legislation—most notably, the Sarbanes-Oxley (SOX) Act. Many of the issues surrounding the SOX Act—especially Section 404, 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.
Additional Contents : Complete, no additional material needed
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+ IFRS Learning Module 1: Presentation of IFRS Financial Statements | 3.0 | Online | $24.99 | 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.
COURSE LEARNING OBJECTIVES After completing this course, participants should be able to:
• Identify financial reports that are within the scope of the IASB Framework.
Additional Contents : Complete, no additional material needed |
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+ IFRS Learning Module 2: Accounting Changes and Error Corrections | 1.0 | Online | $19.99 | View | ||||||||||
Introduction
Additional Contents : Complete, no additional material needed |
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+ Fair Value Accounting: An Overview | 5.5 | Online | $44.99 | View | ||||||||||
Introduction
Additional Contents : Complete, no additional material needed
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+ IFRS Learning Module 3: Events After the Reporting Period | 2.0 | Online | $19.99 | View | ||||||||||
Introduction
Additional Contents : Complete, no additional material needed |
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+ IFRS Learning Module 4: Inventories | 2.0 | Online | $19.99 | View | ||||||||||
Introduction
Additional Contents : Complete, no additional material needed |
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+ IFRS Learning Module 5: Segment Reporting | 2.0 | Online | $19.99 | View | ||||||||||
Introduction
Additional Contents : Complete, no additional material needed
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+ IFRS Learning Module 6: Earnings Per Share | 2.0 | Online | $19.99 | View | ||||||||||
Introduction
Additional Contents : Complete, no additional material needed
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+ IFRS Learning Module: 7 Property, Plant and Equipment | 3.0 | Online | $24.99 | View | ||||||||||
Introduction
Additional Contents : Complete, no additional material needed |
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+ Income Statement: Accounting And Reporting | 4.0 | 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. Click here for Course Objectives
Additional Contents : Complete, no additional material needed |
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+ Accounting Changes and Error Corrections (3 credit) | 3.0 | Online | $24.99 | View | ||||||||||
Course Description A company’s financial statements sometimes report significantly different results from year to year. This may be due to changes in economic circumstances, but it may also be due to changes in accounting methods or corrections of errors in recording past transactions. Changing the accounting method used can have a dramatic impact on a company’s financial statements. This course provides a comprehensive overview of the accounting treatments and disclosure requirements pertaining to accounting changes and error corrections as stipulated in ASC 250 Accounting Changes and Error Corrections. It discusses the different types of accounting changes and error corrections and the related reporting implications within an entity’s financial statements. Specifically, it includes excerpts from and references to ASC 250, interpretive guidance, and examples. It also provides insights from the Securities and Exchange Commission (SEC) staff. Field of Study
Learning Objectives After studying this course, you will be able to: 1. Identify the different types of accounting changes and error corrections 2. Recognize how to account for accounting changes and error corrections 3. Identify the effect of errors in prior-period financial statements
Additional Contents : Complete, no additional material needed |
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+ Specialized Industry GAAP: Entertainment and Media | 3.0 | Online | $24.99 | View | ||||||||||
Course Description This course is divided into three parts. Part I is designed to help you navigate the specialized accounting principles and practices for the media and entertainment (M&E) industry. It discusses all the important authoritative pronouncements on GAAP for broadcasters, cable television, films, and music. Relevant references to and excerpts from ASC 920, ASC 922, ASC 926, and ASC 928 are discussed throughout the course. It also provides specific examples to illustrate the application. Part II focuses on the ASC 606 revenue recognition requirements since it supersedes most industry-specific guidance. Entities across industries are required to follow the guidance of ASC 606. Part III highlights key aspects of the lease standard as leases are common in the M&E industry.
Field of Study Accounting Level of Knowledge Overview Prerequisite None Advanced Preparation None
Learning Objectives After reading this chapter you will be able to: 1. Recognize the basic principles of accounting for broadcasters, cable television, films, and music. 2. Recognize different film costs, including participation costs, exploitation costs, and manufacturing costs, and their accounting. 3. Identify the revenue model requirements (e.g. identification of the contract, licenses of intellectual property) that replace the legacy industry-specific revenue guidance. 4. Identify the key lease accounting requirements that create significant changes for the M&E companies.
Additional Contents : Complete, no additional material needed
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+ Specialized GAAP: Real Estate | 3.0 | Online | $29.99 | View | ||||||||||
Preface Specialized Industry Gaap - Real Estate discusses all of the important authoritative pronouncements on GAAP for this specialized industry. This course addresses accounting principles, financial reporting requirements for real estate, title plant, and mortgage banking industries.
Learning Objectives: After completing this course you should be able to: · Identify different lending agencies within the mortgage banking industry. · Recognize accounting issues for title plants. · Identify the revenue recognition standard applied to sales of real estate. · Recognizes how the lease standard affects real estate entities.
Additional Contents : Complete, no additional material needed
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