Accounting CPE Individual Courses

Whether you are looking to brush up on hot industry topics or develop your soft skills, we have an option to fit your needs.

Courses include the following: 

  • Range of topics
  • State-specific ethics courses 
  • Industry-leading experts teaching topics relevant to your needs or interests
  • 365 days of unlimited access
  • Unlimited exam retakes
  • Immediate results with instant exam scoring for self-study courses
  • Immediate printable certificates available for all self-study courses
  • No exam is required for webinars
  • All certificates are stored on your student account for future access

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Showing 10 of 482 Online Courses

10-K and The Search for Meaning

Financial Reporting Issues
$24.95

This course provides an overview of key financial and non-financial information and impacts with respect to intangible value. Specifically, this includes a discussion of the 10-K and whether or not it provides a factual narrative of the health, welfare, and well-being of a corporation. This course also provides an overview of the various types of capital as well as supply chains risks and how these risks can be appropriately managed.

Learning Objectives:

  • Recognize key information and impacts of intangible value.
  • Differentiate between various types of capital.
  • Recognize types of supply chain risk and strategies to address these risks.
  • Prerequisites/Advanced Preparation: None
    Author/Speaker: Richard Kravitz, CPA, MBA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    31 Commonly-Used Worst Practices in Accounts Payable and Better Alternatives

    Accounting Processing Best Practice
    $49.90

    Accounts Payable Departments today are still employing a number of questionable practices. In fact, noted accounts payable expert Mary Schaeffer has documented 177 worst practices. In this course, she describes in detail 31 of the commonly-used worst practices in accounts payable, explaining why she considers them worst practices. She breaks the worst practices into "sins of commission" and "sins of omission." In addition, she offers better alternative practices for organizations to utilize.

    After completing this course, the course participant should be able to:

    • Recognize why worst practices in AP matter.
    • Identify AP sins of commission.
    • List AP sins of omission.
    • Develop travel and entertainment best practices.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Mary Schaeffer
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    A Framework for Effective Business Presentations

    Effective Communication Skills
    $24.95

    The goal of this program is to help you better understand how to make effective presentations and conduct effective question-and-answer (Q&A) sessions.

    Learning Objectives:

    • Identify various ways to manage speaking anxiety while planning and preparing presentations, while delivering presentations, and while conducting Q&A sessions.
    • Recognize the basic elements of effective business presentations ranging from matching the subject matter with the audience and choosing the right visual aids to communicating confidently and persuasively.
    • Identify the presentation process steps ranging from planning and preparing presentations to evaluating presentations and Q&A sessions.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Robert G.Insley
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Communications & Marketing
    1

    A Practical Guide to Mergers and Acquisitions (Updated)

    Business Validation
    $74.85

    This program discusses all facets of mergers and acquisitions (M&As) including deciding on terms, key factors to consider, pros and cons, types of arrangements, evaluative criteria, valuation methods, financial effects of the merger, holding companies, takeover bids, SEC filing requirements, accounting and reporting requirements for business combinations, and financial analysis of combinations. Also addressed is emergence of corporate development officers (CDOs).

    Learning Objectives:

    • Identify the characteristics of mergers and the different types of mergers.
    • Recognize the benefits of mergers and why certain companies may choose an acquisition strategy.
    • Recognize the definition of due diligence when considering a merger.
    • Understand how different mergers may affect taxation and financial results.
    • Recognize antitrust guidelines used to determine whether certain mergers would be challenged by the Department of Justice.
    • Identify factors relevant to the stock acquisition of another company.
    • Recognize Securities and Exchange Commission (SEC) rules regarding mergers.
    • Identify advantages of different methods of financing a merger.
    • Recognize different defensive measures used by target companies.
    • Identify different approaches and techniques for merger valuation.
    Prerequisites/Advanced Preparation: Basic Accounting.
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Finance
    3

    AICPA Ethics (Updated - 2)

    AICPA Ethics Series
    $99.80

    This course is designed to satisfy the 4-hour ethics CPE requirement in most state jurisdictions. This ethics program will satisfy jurisdiction CPE requirements that are not state specific for a 4-hour regulatory ethics program based on the AICPA Code of Professional Conduct generally effective for periods after December 15, 2014. It addresses Ethics Code requirements for all members, members in public practice, members in business, and other members.

    Learning Objectives:

    • Recognize the major points of the AICPA Code of Professional Conduct.
    • Identify ethical threats and safeguards associated with members practicing in public practice, in business, or applicable to other members.
    • Define the AICPA Code of Professional Conduct rules applicable to all members as well as rules applicable to members in public practice and members in business.
    • Identify the AICPA's Code of Professional Conduct rules applicable to integrity and objectivity, independence, general standards, acts discreditable, commissions and referral fees, advertising, confidential information, and form of organization and name.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: John M. Fleming, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Accountant's Guide to Accounting and Financial Management (Updated - 2)

    Financial Statement Analysis
    $99.80

    This course is designed for accountants seeking an overview of financial accounting concepts. Topics include: The Sarbanes-Oxley Act, uses and analysis of financial statements, financial performance and financial forecasting and cash budgeting. The goals of this course are fourfold:

    • It provides an understanding and working knowledge of the fundamentals of financial decision making and strategy that can be put to practical application in day-to-day jobs of accountants and managers.
    • It also concentrates on providing a working vocabulary for communication.
    • It uses examples and illustrations, with emphasis on the practical application of financial concepts, tools, and methodology.
    • It also includes guidelines, rules of thumb, diagrams, graphs, and tables to aid your comprehension of the subjects discussed.

    Important: This course, "Accountant's Guide to Accounting & Financial Management v3.0" has been republished in our new course platform. There has been a slight change to the course id; however, the content is the same, with only minor updates. If you have already received credit for this course title in our old platform, you cannot receive credit again.

    Learning Objectives:
    After completing this course, participants should be able to:

    • Identify the objectives of managerial finance.
    • Distinguish between profit maximization and stockholder wealth maximization.
    • Recognize factors that affect the value of a firm.
    • Recognize the role of financial managers.
    • Recognize the various legal forms of business organization.
    • Identify the basic financial statements used by a firm.
    • Recognize how the balance sheet portrays a company's financial position.
    • Identify the components of a statement of cash flows.
    • Recognize how footnote disclosures are used, and requirements for segment reporting.
    • Recognize reporting requirements of the Sarbanes-Oxley 404.
    • Identify which factors are used in evaluating a firm's stock.
    • Recognize a comprehensive set of financial ratios and how to interpret them.
    • Recognize how ROI can be enhanced by management.
    • Identify the basic components of the Du Pont formula and how it can be used for profit improvement.
    • Recognize steps in projecting financial needs by using the percent-of-sales method.
    • Identify major steps in preparing the master budget.
    • Recognize how the cash budget can be used to more effectively conduct financial management.
    Prerequisites/Advanced Preparation: None
    Speaker / Author: Steve Spafford
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    4

    Accountant's Guide to Capital Budgeting v3.0

    Capital Budgeting
    $99.80

    Financial markets represent the lifeblood of our global economy. These mechanisms promote greater economic efficiency by transferring funds from individuals, businesses and governments with an excess of available funds to those with a shortage. Funds are transferred in the financial markets through the purchase and sale of financial instruments (such as stocks and bonds). Short-term financial instruments are available in money markets, while longer-term financial instruments are purchased and sold in the world's capital markets. Many financial markets have been in existence for hundreds of years; however, the modern era has brought along many new innovations such as securitization and the derivatives market. This series of courses, Financial Markets Parts 1, 2, 3, and 4, provides an introductory overview of the world's largest financial markets, including the money, bond, stock, mortgage, foreign currency and derivatives markets. This series reviews the various types of financial risk that impact these markets, as well as the economic variables that influence market activity (such as interest rates and monetary policy).

    Learning Objectives:
    After completing this course, participants should be able to:

    • Translate direct and indirect foreign exchange quotes.
    • Recognize the economic factors that influence foreign exchange rates.
    • Identify the differences between foreign exchange spot and forward contracts.
    • Recognize how arbitrage profits are earned in foreign exchange markets.
    • Identify the various types of risk that impact financial markets.
    • Recognize the types of instruments traded in derivatives markets.
    • Identify the unique characteristics of forwards, futures, swaps and options.
    Prerequisites/Advanced Preparation: None Speaker / Author: Michael J. Walker
    SKILL LEVEL:
    Intermediate
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Finance
    3

    Accountant's Guide to Computers and Information Technology: Part 1 v4.0

    Communication Networks
    $49.90

    The two-part course series, Accountant's Guide to Computers and Information Technology, covers what every accountant should know about computers and information systems and technology. In Part 1 of this series, practical and efficient use of computer technology is highlighted. Popular accounting, compliance, taxes, audit, write-up, forecasting and statistical, budgeting and planning, project management, activity-based accounting (ABC) software are explained. Finally, the importance of information security and data protection is discussed. Numerous examples and graphics are interspersed throughout the course.

    Learning Objectives:

    • Identify components of an accounting information system.
    • Recognize characteristics of accounting, compliance, tax, and audit software.
    • Recognize the purpose of extensible business reporting language (XBRL).
    • Recognize the function of Activity-Based Costing (ABC) systems.
    • Identify the value of managerial software and cash management software.
    • Identify the steps in managing computer security.
    • Recognize failure points for a computer system.
    • Recognize appropriate protective steps for software modification.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Information Technology
    2

    Accountant's Guide to Computers and Information Technology: Part 2 v4.0

    Communication Networks
    $74.85

    The two-part course series, Accountant's Guide to Computers and Information Technology, covers what every accountant should know about computers and information systems and technology. In Part 2 of this series, the importance of databases, client-server computing, and cloud computing are discussed, with an emphasis on security issues. The course also teaches you how to make lease-purchase decisions and analyze and evaluate information technology (IT) investments. Numerous examples and graphics are interspersed throughout the course.

    Learning Objectives:

    • Recognize the technical advantages of cloud computing.
    • Identify business benefits from cloud computing.
    • Identify protective steps for network environments.
    • Identify responsibilities for accountants on a database management system.
    • Recognize database types and terminology.
    • Recognize several capital budgeting techniques.
    • Recognize the effect of taxes and Modified Accelerated Cost - Recovery Systems (MACRS) on capital budgeting decisions.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Information Technology
    4

    Accounting Changes and Error Corrections

    Financial Reporting Issues
    $49.90

    This course provides an overview of the accounting requirements with respect to accounting changes and error corrections and the reporting implications within an entity's financial statements. The scope of accounting changes includes a discussion of changes in accounting principles, changes in accounting estimates, as well as changes of a reporting entity. The course also provides an overview of the accounting requirements of correcting errors in previously issued financial statements as well as restatement considerations. A majority of the information included within this course is sourced from the requirements found within FASB ASC Topic No 250, Accounting Changes and Error Corrections.

    Learning Objectives:

    • List the different types of accounting changes and how they affect an entity's financial statements
    • Differentiate between the requirements for the different types of accounting changes
    • Identify the steps involved in the required assessment for a correction of an error
    • Differentiate between the iron curtain and rollover methods for quantifying a correction of an error
    • Recognize the different types of restatements required as a result of accounting changes.
    • /ul> Prerequisites/Advanced Preparation: None
      Author/Speaker: Kelen Camehl
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    Accounting Principle Changes

    Financial Reporting Issues
    $24.95

    This course provides an overview of the accounting requirements with respect to accounting principle changes. The scope of accounting changes includes a discussion of changes in accounting principles, changes in accounting estimates, as well as changes of a reporting entity. A majority of the information included within this course is sourced from the requirements found within FASB ASC Topic No 250, Accounting Changes and Error Corrections.

    Learning Objectives:

    • List the different types of accounting changes and how they affect an entity's financial statements
    • Differentiate between the requirements for the different types of accounting changes
    • Identify disclosure requirements related to changes in accounting principles
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Kelen Camehl
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Accounting and Reporting for Defined Contribution Plans

    Financial Reporting Issues
    $24.95

    In 2020, the Pension Rights Center reported that one out of three older adults received income from private company or union pension plans; federal, state, or local government pension plans; or railroad retirement, military, or veterans' pensions. The need to properly administer and account for pension funds is critical. There are very specific requirements for pension accounting. ASC 715 Compensation−Retirement Benefits provides guidance on financial reporting for employers who offer pension benefits to their employees. ASC 962 Plan Accounting−Defined Contribution Pension Plans address the plan accounting standards for defined benefit plans and defined contribution plans respectively. Those detailed calculations of pension cost and reporting requirements produce a complex accounting standard.

    Learning Objectives:

    • Distinguish between defined benefit and defined contribution plans
    • Identify the way to evaluate plan assets
    • Identify the components of pension expense
    • Recognize the reporting requirements for defined contribution pension plans
    Prerequisites/Advanced Preparation: GAAP
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Intermediate
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Accounting for Business Combinations (Updated - 2)

    Financial Statement Analysis
    $99.80

    This course provides an overview of the accounting for business combinations. The accounting and reporting requirements relating to business combinations are outlined within Accounting Standards Codification (ASC) Topic 805, Business Combinations. The objective of ASC 805 is to improve the relevance, representational faithfulness, and comparability of the information that an entity provides in its financials for business combinations. This course reflects information current through the issuance of ASU 2019-06 which provided certain relief for not-for-profit entities.

    Learning Objectives:

    • Identify the definition of a business as it relates to a business combination transaction.
    • Recognize key changes prescribed by ASU 2017-01.
    • List the steps involved in the acquisition method.
    • Identify the acquisition date for a business combination.
    • Recognize principles and exceptions in the measurement of assets and liabilities of a business combination.
    • Differentiate between the various categories of intangible assets.
    • Recognize how to measure goodwill and gains from bargain purchases.
    • Identify the measurement period for business combinations.
    • Recognize financial statement disclosures related to business combinations.
    • Identify the relief afforded to private and not-for-profit entities with respect to accounting for business combinations.
    • Differentiate between measurement principles of business combinations and asset acquisitions.
    Prerequisites/Advanced Preparation: Basic Knowledge of Financial Reporting
    Author/Speaker: Kelen Camehl
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    4

    Accounting for Defined Benefit Plans

    Financial Reporting Issues
    $49.90

    In 2020, the Pension Rights Center reported that one out of three older adults received income from private company or union pension plans; federal, state, or local government pension plans; or railroad retirement, military, or veterans' pensions. The need to properly administer and account for pension funds is critical. There are very specific requirements for pension accounting. ASC 715 Compensation-Retirement Benefits provides guidance on financial reporting for employers who offer pension benefits to their employees. ASC 960 Plan Accounting-Defined Benefit Pension Plans address the plan accounting standards for defined benefit plans. Those detailed calculations of pension cost and reporting requirements produce a complex accounting standard.

    Learning Objectives:

    • Identify the way to evaluate plan assets.
    • Recognize various measures of pension obligations.
    • Identify the components of pension expense.
    • Recognize the pension assets (overfunded plan) and pension liabilities (unfunded plan).
    • Recognize the reporting requirements for defined benefit pension plans.
    Prerequisites/Advanced Preparation: GAAP
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Intermediate
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    Accounting for Derivatives v2.0

    Financial Accounting Issues
    $49.90

    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. The derivatives and hedging guidance codified in ASC 815, Derivative Instruments and Hedging Activities is considered as one of the challenging areas in GAAP due to its extensiveness and complexity. This course provides an accountant-friendly overview of derivative instruments and hedge accounting. It discusses derivatives, including the definition of a derivative, scope exceptions to ASC 815, types of risks, accounting requirements, and guidance on embedded derivatives. It addresses the requirements for applying hedge accounting and the specific requirements for fair value hedges, cash flow hedges, and net investment hedges. It also discusses the presentation and disclosure requirements. Finally, the course identifies special situations such as servicing of financial assets and mortgage servicing rights.

    Learning Objectives:

    • Identify the attributes of conventional and derivative financial instruments.
    • Recognize the criteria to qualify for hedge accounting.
    • Identify the accounting requirements for different derivatives and the related disclosure requirements.
    Prerequisites/Advanced Preparation: GAAP Accounting
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Advanced
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    Accounting for Foreign Currency (Updated 2017)

    Financial Reporting Issues
    $49.90

    In today's modern economy, the growth of foreign operations is continuing upward and the number of companies with foreign operations has expanded. For example, a company often operates in different economic and currency environments to stay competitive in the global marketplace. Thus, it must have a process for reporting foreign currency balances to address several financial reporting issues, such as determining functional currencies, accounting for foreign currency transactions, and translating its foreign entity's financial statements. ASC 830 Foreign Currency Matters provides guidance for transactions denominated in a foreign currency, and for operations undertaken in a foreign currency environment. This course covers key aspects of the guidance and includes specific examples to illustrate its application. Relevant references to and excerpts from ASC 830 are discussed throughout the course.

    Learning Objectives:

  • Recognize key areas of guidance in ASC 830 Foreign Currency Matters
  • Prerequisites/Advanced Preparation: Basic Knowledge of Accounting.
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Intermediate
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    Accounting for Guarantees

    Financial Reporting Issues
    $24.95

    Guarantees are often included within certain purchase agreements, sales agreements, commercial agreements, and many other types of agreements. This course provides an overview of the accounting, reporting, and disclosure requirements related to guarantees. The U.S. GAAP guidance related to guarantees is prescribed by ASC Topic 460.

    Learning Objectives:

    • Identify the primary types of guarantees
    • Recognize the guarantees that are within the scope of ASC Topic 460
    • Identify the recognition, measurement, and subsequent measurement requirements of guarantees
    • Recognize key disclosure requirements for guarantees
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Kelen Camehl
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Accounting for Income Taxes (Updated)

    Financial Accounting Issues
    $24.95

    For many accountants, the topic of accounting for income taxes remains one of the most complex subjects within the profession. In this course, we look at the recording of current tax based on a corporation's taxable income and deferred taxes which are recorded on the basis of differences in assets and liabilities that will "reverse" in the future. We review ASC 740, providing illustrative cases as well as a discussion of disclosure requirements. Finally, we examine the uncertain tax position process with examples and a review of corresponding disclosure requirements.

    Learning Objectives:

  • Define deferred taxes.
  • Identify practice problems associated with accounting for income taxes.
  • Recognize the steps in deferred tax methodology.
  • Recognize ASC 740 disclosure requirements.
  • Determine accounting for uncertainty in income taxes.
  • Identify the disclosure requirements for uncertain tax positions.
  • Recognize the practical considerations involved with uncertain tax positions.
  • Prerequisites/Advanced Preparation: None
    Author/Speaker: John M. Fleming, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Accounting for Software Sales

    Financial Reporting Issues
    $37.43

    This course provides an overview of the accounting for the costs of software to be sold, leased, or marketed. The accounting, reporting, and disclosure requirements related to this type of software is prescribed by ASC Topic 985-20. This course primarily addresses the concept of technological feasibility and how this impacts the cost classification of software development costs. The course also addresses the respective presentation and disclosure requirements.

    Learning Objectives:

    • Distinguish between the different areas of U.S. GAAP related to software
    • Recognize software that is within the scope of ASC Topic 985-20
    • Identify how software costs are recorded prior to and after establishing technological feasibility
    • Recognize how amortization is recorded for capitalized software costs
    • Identify general disclosure requirements related to software for resale
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Kelen Camehl
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1.5

    Accounting for Software – Internal Use and External Sales

    Financial Accounting Issues
    $62.38

    This course provides an overview of the accounting for the costs of software to be sold, leased, or marketed. The accounting, reporting, and disclosure requirements related to this type of software is prescribed by ASC Topic 985-20. This course primarily addresses the concept of technological feasibility and how this impacts the cost classification of software development costs. The course also addresses the respective presentation and disclosure requirements.

    Learning Objectives:

    • Distinguish between the different areas of U.S. GAAP related to software
    • Recognize software that is within the scope of ASC Topic 985-20
    • Identify how software costs are recorded prior to and after establishing technological feasibility
    • Recognize how amortization is recorded for capitalized software costs
    • Identify general disclosure requirements related to software for resale
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Kelen F. Camehl, CPA, MBA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1.5

    Accounting for the Lean Enterprise

    Accounting Processing Best Practice
    $49.90

    This course provides an overview of accounting for the lean enterprise. This includes a discussion of lean thinking, how to implement lean, and the concept of kaizen. This course also addresses topics such as the various types of costing methods, dysfunctional behavior, value stream costing, and value stream performance measures. Finally, this course outlines how to implement lean accounting for accounts payable, accounts receivable, and financial statement preparation.

    Learning Objectives:

    • List and understand the five key steps in implementing lean.
    • Recognize key principles surrounding the 5S method for supporting lean.
    • Differentiate between various inventory costing methods.
    • Recognize key principles with respect to productivity measurement and reporting.
    • Recognize types of lean processes that can be implemented for office operations.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Bonnie Kennedy, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    Acquisition Planning and Accounting Best Practices

    Financial Accounting Best Practices
    $24.95

    This course provides an overview of the key steps involved in acquisition planning and accounting best practices. This includes a discussion of the processes involved in the pre-diligence, due diligence, deal execution, and integration stages of an acquisition. This course also provides an overview of the key differences between a business combination transaction and an asset acquisition.

    Important: This course, "Acquisition Planning and Accounting Best Practices" has been republished in our new course platform. There has been a slight change to the course id; however, the content is the same, with only minor updates. If you have already received credit for this course title in our old platform, you cannot receive credit again.

    Learning Objectives:
    Upon successful completion of this segment, you should be able to:

    • Identify best practices with respect to acquisition planning.
    • Differentiate between processes performed during various stages of an acquisition.
    • Recognize key processes involved in the integration aspect of an acquisition.
    Prerequisites/Advanced Preparation: None
    Speaker / Author: Amanda D. Shepherd
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    An Effective Accounts Payable Policy and Procedures Manual

    Accounting Processing Best Practice
    $49.90

    Effective policies and procedures in the Accounts Payable function is critical for any organization wishing to reduce or eliminate duplicate payments, prevent and detect fraud, be cost effective and compliant with all regulatory issues affecting the payment function. The first step in that battle is having a current, detailed policy and procedures manual. This course presents information the professional can use to create an effective manual, that not only documents the organizations policies and procedures, can be used as a reference and training guide. Industry expert Mary Schaeffer shows auditors, controllers, and managers how to create such a manual when none exists. She also includes an outline for a sample policy as well as a checklist they can use to determine if their current policy is best practice or something less.

    © 2013 – Mary S. Schaeffer, Accounts Payable Now & Tomorrow, and CRYSTALLUS, Inc. ALL RIGHTS RESERVED No portion of this material may be reprinted, reproduced, transmitted, stored in a retrieval system, or otherwise utilized, in any form or by any means, electronic or mechanical, including photocopying or recording, now existing or hereinafter invented, nor may any part of this course be used for teaching without written permission from Mary S. Schaeffer.

    After completing this course, participants should be able to:

    • Identify why an up-to-date accounts payable policy and procedures manual is needed.
    • Define how an accounts payable policy and procedures manual strengthens controls.
    • Recognize the best way to create a policy and procedures manual.
    • Identify how to use a manual to address the rush check problem.
    • Identify several short cuts to use when creating a policy and procedures manual.
    • Recognize how computer access levels may circumvent segregation of duties requirements.
    • Identify a way to update an old policy and procedures manual.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Mary Schaeffer
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    An Overview of the Revised COSO Framework

    COSO/Internal Control
    $24.95

    In this program, you will learn about the revised COSO Framework as issued in 2013. Topics include: definition of internal control; the Framework's objectives, components, and principles; the meaning of effective internal control; and the limitations of internal control. Examples are also included to illustrate the application of the COSO Framework. This program is Part 1 of a four-part series of programs related to the COSO Framework.

    Learning Objectives:

    • Determine a basic understanding of the provisions of the COSO Framework
    • Define internal control and what is meant by an effective internal control system
    • Recognize the importance of entity level controls and their influence on internal control at the activity levels
    • Identify the COSO Framework's objectives, components, principles and points of focus
    Prerequisites/Advanced Preparation: Basic knowledge of accounting and auditing
    Author/Speaker: John M. Fleming, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Analyzing Cost Data for Management - Part 1

    Cost Data Analysis
    $74.85

    Analyzing Cost Data for Management- Part 1 is the first part of a four-part series. The series Analyzing Cost Data for Management covers the managerial use of accounting, financial, and operating data for planning, control, and decision making. The series 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. The course series uses the multidisciplinary approach to the subject, looking at the topic from many different angles such as finance, economics, marketing, information systems, quantitative methods, and the like. The incorporation of information technology into virtually every subject covered in this series is heavily emphasized. Furthermore, the course uses the solved problems approach, with emphasis on the practical application of managerial accounting concepts, tools, and methodology. The course participant is provided with definitions and explanations that are understandable, a variety of examples illustrating the concepts and techniques that are concise, ample problems and detailed suggested solutions, and computer software demonstration and printouts. Analyzing Cost Data for Management- Part 1 begins with an introduction to management accounting, looking at its relationship to cost accounting and financial accounting, and continues by discussing cost classifications and profit concepts, job order costing, process costing, activity-based costing (ABC) and activity-based management.

    Learning Objectives:

    • Recognize the concerns of management accounting.
    • Recognize the function of management in planning, controlling and decision making, and the role of the financial management.
    • Identify some popular certificates that recognize the expertise in the fields of cost/managerial accounting and internal auditing.
    • Identify examples of each of the basic cost elements involved in the manufacture of the product.
    • Recognize various cost concepts, and differentiate between the traditional income statement and the contribution income statement.
    • Recognize different approaches to costing such as job order costing and the objectives of a cost accounting system.
    • Identify the benefits and disadvantages of different costing approaches.
    • Recognize cost components used for activity-based costing (ABC).
    • Recognize attributes tracked to in a value chain analysis.
    Prerequisites/Advanced Preparation: Basic Math and Accounting
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    3

    Analyzing Cost Data for Management - Part 2

    Cost Data Analysis
    $24.95

    Analyzing Cost Data for Management- Part 2 is the second part of a four-part series. The series Analyzing Cost Data for Management covers the managerial use of accounting, financial, and operating data for planning, control, and decision making. The series 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. The course series uses the multidisciplinary approach to the subject, looking at the topic from many different angles such as finance, economics, marketing, information systems, quantitative methods, and the like. The incorporation of information technology into virtually every subject covered in this series is heavily emphasized. Furthermore, the course uses the solved problems approach, with emphasis on the practical application of managerial accounting concepts, tools, and methodology. The course participant is provided with definitions and explanations that are understandable, a variety of examples illustrating the concepts and techniques that are concise, ample problems and detailed suggested solutions, and computer software demonstration and printouts. Analyzing Cost Data for Management- Part 2 focuses on break-even and cost-volume-profit analysis, analysis of cost behavior and cost estimation, budgeting for profit planning and financial modeling.

    Learning Objectives:

    • Recognize various contribution margin concepts.
    • Identify several factors used to compute a cost-volume-profit analysis.
    • Calculate break-even points and recognize ways to reduce the break-even point.
    • Recognize the advantages and disadvantages of classifying cost behaviors and types.
    • Recognize methods for estimating the cost-volume formula.
    • Recognize major steps in the preparation of a budget.
    • Recognize how a financial modeling approach may be used in the planning process.
    Prerequisites/Advanced Preparation: Basic Math and Accounting
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Analyzing Cost Data for Management - Part 3

    Cost Data Analysis
    $24.95

    Analyzing Cost Data for Management- Part 3 is the third part of a four-part series. The series Analyzing Cost Data for Management covers the managerial use of accounting, financial, and operating data for planning, control, and decision making. The series 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. The course series uses the multidisciplinary approach to the subject, looking at the topic from many different angles such as finance, economics, marketing, information systems, quantitative methods, and the like. The incorporation of information technology into virtually every subject covered in this series is heavily emphasized. Furthermore, the course uses the solved problems approach, with emphasis on the practical application of managerial accounting concepts, tools, and methodology. The course participant is provided with definitions and explanations that are understandable, a variety of examples illustrating the concepts and techniques that are concise, ample problems and detailed suggested solutions, and computer software demonstration and printouts. Analyzing Cost Data for Management- Part 3 focuses on responsibility accounting and cost control through standard costs and on performance evaluation, transfer pricing, and decentralization.

    Learning Objectives:

    • Distinguish among three types of responsibility centers.
    • Identify different types of variances for manufacturing costs and the managerial significance of these variances.
    • Identify the different variance analysis techniques for factory overhead.
    • Identify the primary differences between centralized and decentralized in performance evaluation.
    • Recognize how ROI, RI (residual income), and EVA (economic value added) measurements affect the division's investment decision.
    • Recognize the basic features of the Corporate Balanced Scorecard.
    Prerequisites/Advanced Preparation: Basic Math and Accounting
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Analyzing Cost Data for Management - Part 4

    Cost Data Analysis
    $49.90

    Analyzing Cost Data for Management- Part 4 is the final part of a four-part series. The series Analyzing Cost Data for Management covers the managerial use of accounting, financial, and operating data for planning, control, and decision making. The series 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. The course series uses the multidisciplinary approach to the subject, looking at the topic from many different angles such as finance, economics, marketing, information systems, quantitative methods, and the like. The incorporation of information technology into virtually every subject covered in this series is heavily emphasized. Furthermore, the course uses the solved problems approach, with emphasis on the practical application of managerial accounting concepts, tools, and methodology. The course participant is provided with definitions and explanations that are understandable, a variety of examples illustrating the concepts and techniques that are concise, ample problems and detailed suggested solutions, and computer software demonstration and printouts. Analyzing Cost Data for Management- Part 4 begins by examining the concepts of relevant costs and contribution margin; the course continues by looking at the long-term investment and capital budgeting decision-making process, and how income taxes make a difference in many investment decisions.

    Learning Objectives:

    • Identify the costs that are relevant for a particular decision.
    • Recognize several concepts involved with the time value of money.
    • Identify the types and special features of several capital budgeting techniques.
    • Calculate internal rate of return.
    • Recognize how income tax factors affect investment decisions.
    Prerequisites/Advanced Preparation: Basic Math and Accounting
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    Are You Independent?

    AICPA Ethics Series
    $24.95

    This course provides an overview of the independence related rules and interpretations included within the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. This Code prescribes a set of principles, rules, and interpretations that guide CPAs in performing their professional responsibilities. While this Code is applicable to both members in business and members in practice (an associate or affiliate member or international associate of the AICPA), this course focuses on the independence aspects for those members in public practice. A copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website us.aicpa.org/research/standards/codeofconduct.

    Learning Objectives:

    • Identify the different sections of the AICPA Code of Professional Conduct
    • Recognize the key steps included within the conceptual framework approach
    • Differentiate among threats for members in public practice and recognize examples of threats to independence
    • Recognize activities that would and would not impair independence
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Kelen F. Camehl, CPA, MBA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    1

    Asset-Backed Securities

    Financial Markets
    $49.90

    Finance has changed its focus over the years from relationships to commodities. Agreements that used to hold two people together are transformed into merchandise to be acquired and terminated at will. For example, an agreement to arrange a loan to a customer creates a relationship between the lender and borrower. However, that direct relationship is changed when the loan is converted into a bond or debenture. It becomes a commodity that can be traded among any number of bond buyers, who assume the role of lenders. By packaging and selling the bond into the market, the original lender's claim to receive principal and interest is transferred to anonymous others. Asset-backed securities (ABS) offer an excellent example of this trend. Using securitization, companies put their claims over assets on the market. When they convert their rights to various goods into securities and sell them, their balance shee