Complete Business Math for Accountants

Course Description: This course provides accountants, managers, and business entrepreneurs with the information, analyses, and insights necessary to analyze and calculate the consequences of a wide range of business financial strategies and problems. The ability to select the right operational technique is vital if the business is to survive, profit, and grow in today’s uncertain economic environment. The owner of a small business must be able to make the right financial decision bas...
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Compilation and Review Engagements—Practical Application Issues

Course Description: This material contains discussions of the general requirements for compilation and review services, as well as practical concepts and application issues related to both levels of service. Practitioners at all levels regardless of practice concentration who would like a better understand of how to apply professional standards to compilation and review services in practical ways can benefit from taking this course. Learning Objectives: Upon successful comp...
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Compilation and Review Engagements—Current Issues

Course Description: This material covers current issues affecting compilation and review engagements and focuses on SSARS No. 19. Practitioners at all levels regardless of practice concentration, who would like an update of all current issues affecting compilation and review will benefit from this course. CPAs in industry and non-profit organizations who require a current knowledge of compilation and review services to determine the appropriate level of service for their organizations ca...
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Choice of Entity

Course Description: Sole proprietorships are the simplest business form since they are not separate tax or legal entities but rather, extensions of the individual taxpayer that owns them. A taxpayer is a sole proprietor if self-employed and the sole owner of an unincorporated business. The business has no existence apart from the owner. Its liabilities are the owner’s personal liabilities. This course will take you through everything you need to know regarding entities. Learn...
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Business Combinations and Consolidated Financial Reporting

Course Description: In December 2007, when the FASB, after many years of deliberation, simultaneously issued two new standards reflected in the Codification as ASC 805, Business Combinations, and ASC 810, Consolidation. These statements, which require prospective treatment for new business combinations having fiscal years beginning after December 15, 2008, mandate what is referred to as the acquisition method. Moreover, the purchase method of accounting will no longer be permitted for ...
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Balance Sheet Reporting: Liabilities

Course Description: This course discusses the accounting, reporting and disclosures associated with liabilities covered in ASC 210-10-45-5 through 45-12 and 470-10, Balance Sheet: Overall. Other topics covered include: · Loss contingencies · Compensated absences · Termination benefits · Troubled debt restructuring · Refinancing of current to non current debt · Callable obligations by creditors · Issuance of bonds ...
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Balance Sheet Reporting: Assets

Course Description: This course discusses generally accepted accounting principles (GAAP) for assets. It includes a discussion of accounts and loans receivable, inventory, prepaid expenses, fixed assets, capitalized interest, and exchange of assets. Other topics covered include: Impairment of assets Involuntary conversion Intangibles Transfer of financial assets Learning Objectives: Upon successful completion of this course, participants will be able to: Properly ac...
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Auditing Developments - QAS

Course Description: The latest developments affecting audit engagements are addressed in this course. Part of planning an audit involved consideration of the business and economic environment in which the client operates. Thus, auditors need to be aware of the various types of fraud that clients and employees may be committing, especially in light of myriad lawsuits against auditors and accountants. In addition to applying techniques to limit their liability to their clients and third ...
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Analysis and Uses of Financial Statements

Course Description: Analysis and Uses Of Financial Statements is a primer for financial statement analysis. This course is designed specifically 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, auditors, and other interested parties. This course can enhance your chance for succes...
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Accounts Receivable: Best Practices for Small to Medium-sized Commercial Entities

Course Description: This course explores each functional area, starting with the sales function, and the best practices that relate to accounts receivable management. Credit and collections will each be discussed followed by accounts receivable management administrative best practices, which will include portfolio review, internal controls and payment application. Banking best practices as they relate to accounts receivable management will be explored last. Learning Objectives...
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Accounting Practitioner’s Documentation for Risk Management

Course Description: This informative course delivers knowledge on a variety of topics from engagement documentation and retention to record retention for risk management. The types of engagements covered include individual client engagements, compilation engagements, review engagements, audit engagements, and attestation and litigation engagements. Learning Objectives: Upon successful completion of this course, participants will be able to: List the key points to cover i...
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Accounting For Pension & Post-Retirement Benefits

Course Description: This course will help you sort through the major types of pension plans and understand specific terminology related to these plans. This course also presents reporting by a trustee for the plan, including the requirements surrounding pension plan financial statements. Learning Objectives: Upon successful completion of this course, participants will be able to: Explain the reasoning behind FASB’s and IFRS’s pension accounting requirements, and d...
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Accounting for Leases

Course Description: Many U.S. companies have become heavily involved in leasing assets rather than owning them. For example, according to the Equipment Association (ELA), the global equipment-leasing market is a $600-$700 billion dollar business, with the U.S. accounting for about one-third of the global market. Any type of equipment can be leased, such as railcars, helicopters, bulldozers, barges, CT scanners, computers, and so on. The largest group of leased equipment involves inform...
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Accounting for Derivatives

Course Description: A derivative is a financial instrument or other contract that derives its value from the movement of prices, interest rates, or exchange rates associated with an underlying item. Uncertainty about the future fair value of assets and liabilities or about future cash flows exposes firms to risk. One way to manage the risk associated with fair value and cash flow fluctuations is through the use of derivatives. This course addresses the accounting and disclosure requireme...
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Accounting Changes & Error Corrections

Course Description: This course covers the accounting, reporting, and disclosures associated with changes in accounting principles (method), estimates, and reporting entities as stipulated in ASC 250-10-05, Accounting Changes and Error Corrections: Overall (FAS-154, Accounting Changes and Error Corrections – A Replacement of APB Opinion No. 20 and FASB Statement No. 3) Learning Objectives: Upon successful completion of this course, participants will be able to: List ...
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Accountant's Guide to Special Engagements

Course Description: The purpose of this course is to review, recall and identify the changes that SSAE No. 10, Attestation Standards: Revisions and Recodification, made to the Attestation Standards. Additionally, the overall theme of special reporting issues, including guidance found in AUC Section 800: Special Considerations- Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks (formerly found in SAS No. 62, Special Reports), is covered. You will gain ...
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Accountant's Guide To Compilation and Review

Course Description: This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the author and sponsor are not engagement in rendering legal, accounting, or other professional services. If legal advice or other expert assistance is required, the services of a competent professional person should be sought—from a Declaration of Principles jointly adopted by a Committee of the American Ba...
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A Guide to IFRS

Course Description: International Financial Reporting Standards (IFRS) is the framework used by many publicly traded companies around the world today to report their financial results. With support from important constituencies, the SEC and the FASB have taken several steps toward what will be a major transition from accounting and reporting framework currently in place in the United States to IFRS. In an effort to better understand how convergence will affect financial reporting in the ...
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401k - ADP / ACP Testing

Course Description: All 401k plans are required to undergo a series of annual tests. The type of tests required for your plan will depend partly on the benefits provided, as well as the features and options outlined in your plan document. Some tests involve making sure simple limits are not exceeded. Other tests are designed to ensure that (Officers, Directors, Key Employees, etc.) don't receive a majority of the benefits available in the plan: These are tests referred to as Anti-discrim...
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401k - A Basic Guide

Course Description: This course will provide you with a basic understanding of 401k plans. Understanding 401ks can provide a key (or a benchmark) to help you understand and remember the basics of other retirement plans, like SEPs, and Defined Benefit plans. The material covered (in the 401k Basics section) is designed for a beginner or novice; but the tables, terms and acronyms will be helpful to just about everyone interested in 401ks. Learning Objectives: Upon successful ...
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XBRL Reporting

This course will begin by recapping why and how XBRL came into existence and then defining XBRL. We will next discuss a few of the more common uses of XBRL reporting and some of its benefits. Next, you will be introduced to how XBRL reporting works through the use of taxonomies and specifications. As part of this process, you will be provided with a glossary of the more common XBRL related terminology.Finally, this course will provide you with a list of resources for further education and tr...
American CPE

Who Commits Fraud and Their Methods

Many people consider accounting a tedious job, but not John Lewis. Throughout his three-year tenure with Unified Trucking he had ostensibly been a model employee, missing only a few days of work and conquering the Herculean task of bookkeeping single-handedly. The company�s continued growth and profitability were the only indications management had ever needed to determine that John performed his job well. His professionalism and dedication made supervision unnecessary. John insisted on ha...
American CPE

Unlimited Accounting & Auditing Library

Order this special, immediately downloadable 10-course Accounting & Auditing Library! Get Unlimited CPE for One Year! No grading or other fees of any kind! This special CPE library includes the following courses: Major Changes to Auditing Standards- Auditing Standards Board Clarity Project -SAS 122-125 Objective: To review recent major changes in auditing standards. This course explains the significant changes made to auditing standards by the Auditing Standards Board�s Clarity Proje...
American CPE

Understanding the New Consolidation Rules

Objective: To review the complexities of the new consolidation rules related to off-balance sheet (variable interest) entities. This course is the leading authority in understanding the new highly complex consolidation rules for off-balance-sheet entities (variable interest entities) found in FASB Interpretation No. 46. Topics include: � Determine whether and entity is a VIE � Define types of variable interests � Who is the primary beneficiary that consolidates the VIE � Off-balance-s...
American CPE

Specialized Industry GAAP

This course discusses all of the important authoritative pronouncements on GAAP for specialized industries. This course addresses accounting principles, financial reporting presentation requirements, required and recommended disclosures for such industries as, banking, broadcasting, cable television, computer software, franchising, insurance, motion picture, record and music, government contracts, oil- and gas-producing, real estate, not-for-profit, finance, and mortgage banking industries. M...
American CPE

Revenue Recognition: Rules & Standards

A record number of companies are revising their financials in 2007. The most frequent cause of financial restatements was revenue recognition, which accounted for over 20 percent of all restatements in 2007 and 20 percent during the past five years. This course covers the accounting, reporting, and disclosures associated with revenue recognition for the sale of products or rendering of services. Revenue involves a gross increase in assets or decrease in liabilities. Revenue may be recognized...
American CPE

Making Money With Special Engagements

Objectives: The objective of this course is to review the changes that SSAE No. 10, Attestation Standards: Revision and Recodification, made to the Attestation Standards. Additionally, the overall theme of special reporting issues, including guidance found in SAS No. 62, Special Reports, is covered. You will gain an understanding of the foundation of Attestation Standards and of the fundamental and key changes that SSAE No. 10 made to the existing standards. Content: The Auditing Standar...
American CPE

Major Changes in Auditing Standards

Objective: To review recent major changes in auditing standards. This course explains the significant changes made to auditing standards by the Auditing Standards Board�s Clarity Project that resulted in the issuance of SAS Nos. 122-125 � Understand the structure of the new ASB Clarity Project � Identify the key changes made by the new SAS Nos. 122-125 � Understand the changes made to the 10 auditing standards by AU-C 200 Level: Update 8 CPE Hours
American CPE

Internal Control & Fraud Detection

Objective: This course covers the essential tools you need to perform internal-control related services. It will take you through your clients� responsibility to design and implement programs and controls to prevent, deter, and detect fraud. It touches on internal control over financial reporting in accordance with Section 404 of the Sarbanes-Oxley Act. The course also covers Management�s Antifraud Programs and Controls and the risk factors included in SAS No.99. The course provides usef...
American CPE

IFRS Module 3 - Subsequent Events

Module 3 of the IFRS Learning Module series presents an overview of IAS 10 Events after the Reporting Period (a topic commonly referred to as "subsequent events" under U.S. GAAP) and discusses the IASB's and FASB's efforts towards achieving convergence in this area of financial reporting. Objectives: After completing this course, you will: Define "events after the reporting period" per the guidelines of IAS 10. Describe the recognition and disclosure requirements for events after t...
American CPE

Full Disclosure in Financial Reporting

Full Disclosure in Financial Reporting
American CPE

FASB, SSARS and SAS Update and Review

Objective: To review recent accounting, auditing and compilation and review changes. The purpose of this course is to inform the reader of the various changes affecting accounting, compilation and review, and auditing engagements including newly issued FASB and FASB statements, new statements issued by the Auditing Standards Board, changes in compilation and review, and more. � Compare U.S. GAAP�s approach to displaying comprehensive income with the approach used by internation...
American CPE

FASB Review for Industry

Objective: To review recent accounting changes important to accountants in industry. The purpose of this course is to inform the reader of the various changes affecting accounting and financial reporting including newly issued FASB statements, various industry developments, and more. Compare U.S. GAAP�s approach to displaying comprehensive income with the approach used by international standards Discuss current GAAP�s three-option approach to displaying comprehensive income. Review th...
American CPE

Fair Value Accounting: an Overview

Objective: To discuss a variety of new developments related to accounting and financial reporting. Numerous FASB Standards have been issued requiring certain items to be measured and reported at �fair value� on the Balance Sheet. Prior to the release of SFAS 157 Fair Value Measurements, the concept of �fair value� had never been formally defined in U.S. accounting literature. Since its issuance in September 2006, SFAS 157 has become one the most controversial accounting standards e...
American CPE

Exchange Traded Funds

Objectives: As such, this course will provide you with a thorough understanding of exchange traded funds. Upon completion of this course, you should: � Gain a thorough understanding of exchange traded funds (ETFs), including their key advantages and drawbacks to investors � Increase your knowledge of the ETF market, including the various ETF providers making up the ETF industry today � Learn about the various ETFs available to investors and financial professionals today � Lear...
American CPE

Everything You Never Wanted to Know About GAAP

This course is divided into two sections. The purpose of Section I is to review unusual reporting and disclosure issues that develop in practice including questions such as how to disclose life insurance, leases, catastrophes, agreements not to compete, and investments. Section II deals with how to disclose and present OCBOA financial statements. Objectives: After completing this course, you will: understand the unusual practice issues that affect preparers of balance sheets know how t...
American CPE

Enron & the Sarbanes-Oxley Act

Objective: The purpose of this course is to review the factors that lead to the demise of Enron. This course also looks at the aftermath of Enron including changes that were made to accounting, auditing and SEC rules as a direct result of those issues identified as existing in Enron. This course is divided into three sections: Section 1 looks at the Enron case with particular emphasis on the four special purpose entities that lead to Enron�s restatement of its financial statements. Sectio...
American CPE

Detection and Prevention of Fraud in Financial Statements

During this course, you will � Learn the definition of corporate fraud as defined by the agencies who are working diligently to prevent its occurrence. � Review some of the national statistics regarding corporate fraud in the United States. � Understand the general characteristics of the people who are most likely to commit fraud and how to better identify them as well as the most common types of fraudulent activities which are occurring in corporations toda...
American CPE

Current Developments in Accounting and Financial Reporting

Objective: To discuss a variety of new developments related to accounting and financial reporting. The purpose of this course is to inform the reader of the various changes affecting the accounting professional related to accounting and financial reporting. Topics include a review of proposed FASB projects including those related to financial performance, leases, and revenue, practice issues involving the statement of cash flows, fair value reporting, pensions, the international convergence ...
American CPE

Cost Management: Accounting & Control

Course description and objectives: Cost Management: Accounting and Control covers the managerial use of accounting, financial, and operating data for planning, control, and decision making. Emphasis is placed on how to manage costs strategically in order to be globally competitive. The course is designed for managers and entrepreneurs who seek continuous improvement (CI) strategies. Topics include analysis of costs; job order and process costing; break-even and contribution analysis; activ...
American CPE

Corporate Fraud Statistics

Course description and objectives: �Security experts estimate that as many as 30 percent of all employees do steal, and that another 60 percent will steal if given sufficient motive and opportunity. The current economic hard times only add to the temptation of personnel to take what does not belong to them.[1]� This means that it is estimated that only 10 percent of employees will not steal under any circumstances. The least expensive way to fight corporate fraud within your organiza...
American CPE

Corporate Fraud Investigators

In July 2002, President Bush formed a task force comprised of senior executives from various federal agencies to address the barrage of corporate fraud cases that surfaced in the wake of the Enron scandal. As the primary agency investigating corporate fraud, the FBI has focused its efforts on cases which involve accounting schemes, self-dealing by corporate employees, and obstruction of justice to conceal fraudulent activities from criminal and regulatory authorities. This course will re...
American CPE

Compilation and Review Update

Objectives: The purpose of this course is to inform the reader of the various changes proposed by the Accounting and Review Services Committee of the AICPA and practice issues surrounding compilation and review engagements. This course covers changes in SSARS Nos. 9 through 20, responsibility for fraud, internal control and going concern, representation letters for reviews, personal financial statements, using staff, compiling pro forma financial information, OCBOA financial statements, legend...
American CPE

Auditing Developments

Content: The latest developments affecting audit engagements are addressed in this course. Auditors will learn how to perform more efficient engagements, assess going concern, advise clients on insurance, audit lease agreements, and lastly, a section on the issuance of SAS Nos. 122-125 as part of the ASB�s Clarity Project, and much more. Level: Update Objectives: To review a variety of auditing developments affecting the profession including audit risk alerts. � Understand the l...
American CPE

Analyzing Cost Data

Major Subjects: Processing Cost Data for Product Costing Analyzing Cost Data for Planning Analyzing Cost Data for Control Analyzing Cost Data for Decision Making Financial Tables
American CPE

Analysis of the Corporate Annual Report

This course focuses on an analysis of the corporate annual report. It help you interpret and understand its components, including the financial statements, footnotes, review of operations, auditor's report, supplementary schedules, management discussion and analysis (MD&A), and Management�s Report On Internal Control Over Financial Reporting. It touches upon how the Sarbanes-Oxley 404 reporting differs from traditional reporting. The course also teaches you how to perform financial ratio ...
American CPE

Analysis and Uses of Financial Statements

Analysis and Uses Of Financial Statements is a primer for financial statement analysis. This course is designed specifically 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, auditors, and other interested parties. This course can enhance your chance for success in business and investi...
American CPE

Accounting for Management: Concepts and Tools

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 conventions and systems, inter...
American CPE

Accounting for Earnings Per Share

Earnings per share (EPS) is a popular and useful summary measure of a company�s profit performance. It tells you how much profit (or loss) each share of common stock has earned after adjustments for potential dilution from options, warrants, and convertible securities are factored in. This course covers the computation, reporting, presentation, and disclosures associated with earnings per share.
American CPE

Accounting and Finance for Business Operations

This course covers what everything business people 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 ide...
American CPE

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