Earn Accounting CPE Credit With the Nano Learning Library
These learning modules provide short, 10-minute bursts that suit the needs of busy accounting and finance professionals. This flexible format allows you to get up to speed quickly, making it perfect for on-the-go training that fits into your busy schedule. Featuring over 100 courses, this library is sure to contain topics to suit your needs.
Note: Not all jurisdictions accept nano learning for CPE. Please confirm acceptance with your State Board of Accountancy before purchasing, if you intend to claim CPE.
Nano Learning Library includes the following:
- Over 100 courses covering a wide range of topics
- 365 days of unlimited access
- Unlimited exam retakes
- Immediate results with instant exam scoring
- Immediate printable certificates
Browse CPE Courses in the Nano Learning Library
Accounting Policy Disclosures: Topic 235-10
This nano-learning module is designed to provide an overview of accounting policy disclosures.
After completing this course, participants should be able to:
- Recognize what to include in the accounting policy disclosure.
Author/Speaker: Kenneth Heaslip, MS, MBA, CPA, CGMA
Accounting for Discontinued Operations
This nano-learning module is designed to identify the new criteria and disclosures for Discontinued Operation presentation in the financial statements in accordance with ASU 2014-18.
After completing this course, participants should be able to:
- Identify the new criteria necessary for Discontinued Operations treatment in the financial statements as well as disclosures.
Author/Speaker: Stacey Painter, CPA
Accounting for Identifiable Intangible Assets in a Business Combination (PCC)
This nano-learning module is designed to provide guidance on accounting alternatives available to private entities in regards identifying intangible assets in business combination.
After completing this course, participants should be able to:
- Recognize detail on the accounting alternative available to private entities when accounting for identifiable intangible assets in a business combination.
Author/Speaker: Stacey Painter, CPA
Acquisition Planning and Accounting Best Practices
This course provides an overview of the key steps involved in acquisition planning and accounting best practices and includes a discussion of the processes involved in the due diligence, deal execution, and integration stages of an acquisition.
After completing this course, participants should be able to:
- Identify best practices with respect to acquisition planning.
Author/Speaker: Amanda D. Shepherd, CPA
Activity Based Costing: What is it?
This nano-learning module is designed to define and identify the characteristics of Activity Based Costing (ABC).
After completing this course, participants should be able to:
- Define and identify the characteristics of Activity Based Costing (ABC).
Author/Speaker: John M. Fleming, CPA, MBA
Advertising Costs
This nano-learning module is designed to present the reporting requirements of advertising expenses.
After completing this course, participants should be able to:
- Recognize the nature and treatment of advertising expenses.
Author/Speaker: Kenneth Heaslip, MS, MBA, CPA, CGMA
Asset Retirement Obligations: ASC 410-20
This nano-learning module is designed to identify the characteristics and presentation of asset retirement obligations.
After completing this course, participants should be able to:
- Recognize the nature and treatment of asset retirement obligations.
Author/Speaker: Kenneth Heaslip, MS, MBA, CPA, CGMA
Avoiding Persuasive Missteps
This nano-learning course is designed to help you to avoid making persuasive missteps by first identifying common persuasive missteps and then employing alternatives to rhetorical fallacies.
After completing this course, participants should be able to:
- Identify numerous persuasive missteps.
- Employ alternatives to rhetorical fallacies.
Author/Speaker: Philip Vassallo, Ed.D.
Balanced Scorecard: What is it?
This nano-learning module is designed to define and identify the characteristics of a balanced scorecard.
After completing this course, participants should be able to:
- Define and identify the characteristics of a balanced scorecard.
Author/Speaker: John M. Fleming, CPA, MBA
Basic Cost and Schedule Control Calculations
Financial and reputation risk for general financial operations in business is mounting across the globe. As an accounting and finance professional, it is your responsibility to protect assets. Performing this task will require that you are able to assess risks and measure costs that are necessary to be aware of when planning and maintaining projects. In this course, you will learn about the different cost and schedule assessment calculations used in projects.
After completing this course, participants should be able to:
- Identify the meaning of planned value (PV), earned value (EV), and actual cost (AC).
Author/Speaker: Robin M. Abernathy
Blockchain - Key Concepts
In this course, we look at Blockchain, one of the most frequent business buzzwords that accounting and financial professionals are asking about. The course reviews the key concepts of Blockchain as well as the common Blockchain terms. Finally, we provide an example of a credit card transaction to show how Blockchain works.
After completing this course, participants should be able to:
- Recognize the key concepts involved with Blockchain.
Author/Speaker: Joshua Hester
Breakeven Analysis: What is it?
This nano-learning module is designed to define and identify the characteristics of breakeven analysis.
After completing this course, participants should be able to:
- Define and identify the characteristics and applications of breakeven analysis.
Author/Speaker: John M. Fleming, CPA, MBA
Capital Asset Pricing Model (CAPM): What is it?
This nano-learning module is designed to define and identify the characteristics of the Capital Asset Pricing Model.
After completing this course, participants should be able to:
- Define and identify the characteristics of the Capital Asset Pricing Model.
Author/Speaker: John M. Fleming, CPA, MBA
Cash Flow Based Ratios: What is it?
This nano-learning module is designed to describe and identify cash flow based ratios.
After completing this course, participants should be able to:
- Define and identify cash flow based ratios.
Author/Speaker: John M. Fleming, CPA, MBA
Categories of Risk: What are They?
This nano-learning module is designed to define and identify the categories of risk.
After completing this course, participants should be able to:
- Define and identify the categories of risk.
Author/Speaker: John M. Fleming, CPA, MBA
Checking Your Email for Quality
This nano-learning course is designed to assist you with creating high quality emails by identifying standard rules of writing.
After completing this course, participants should be able to:
- Determine how to use a checklist to craft a quality email.
- Identify standard rules of writing.
Author/Speaker: Philip Vassallo, Ed.D.
Contribution Margin Income Statement: What is it?
This 10 minute nano-learning module is designed to define and identify the characteristics of a contribution margin income statement.
After completing this course, participants should be able to:
- Define and identify the characteristics and applications of a contribution margin income statement compared with a traditional income statement.
Author/Speaker: John M. Fleming, CPA, MBA
Cost-Volume-Profit Analysis (Breakeven Analysis): What is it?
This nano-learning module is designed to define and identify the characteristics of cost-volume-profit (CVP) analysis.
After completing this course, participants should be able to:
- Define and identify the characteristics and applications of cost-volume-profit (CVP) analysis.
Author/Speaker: John M. Fleming, CPA, MBA
Crafting a Focused Email
This nano-learning course is designed to demonstrate how to craft an email that is purposeful and helps to keep the reader focused.
After completing this course, participants should be able to:
- Connect the opening and the closing.
- Determine how to balance the writer's purpose with the audience's concerns.
Author/Speaker: Philip Vassallo, Ed.D.
Creating Passwords
Password management is one of the most crucial decisions that individuals and organizations are grappling with today. Since security has taken the forefront as a major concern for company data safety and company reputation, a debate on how to create a viable password management system rages on. In this course, you will learn about the different methods to create a password.
After completing this course, participants should be able to:
- Recognize how to create a good password.
Author/Speaker: George Monsalvatge
Cutting to the Chase with Email
This nano-learning course is designed to demonstrate how to craft a well structured email and how to break structure for maximum impact.
After completing this course, participants should be able to:
- Determine how to create a structured email.
- Recognize how to break structure for maximum impact.
Author/Speaker: Philip Vassallo, Ed.D.
Disclosure of Uncertainties About an Entity’s Ability to Continue as a Going Concern
This nano-learning module is designed to identify specific GAAP guidance on consideration of, and disclosures for, going concern uncertainties.
After completing this course, participants should be able to:
- Identify considerations to be made in assessing an entity's going concern and the related disclosures.
Author/Speaker: Stacey Painter, CPA
EBITDA: What is it?
This 10 minute nano-learning module is designed to describe and calculate EBITDA.
After completing this course, participants should be able to:
- Define and identify EBITDA.
Author/Speaker: John M. Fleming, CPA, MBA
Emailing with the Right Tone
This nano-learning course is designed to help you identify major tone problems that are commonly identified in email and suggestions on how to write with a respectful tone.
After completing this course, participants should be able to:
- Identify major tone problems.
- Recognize how to write with a respectful tone.
Author/Speaker: Philip Vassallo, Ed.D.
Financial Statement Disclosures - 1: ASC 275 - Risks and Uncertainties
This nano-learning module is designed to identify and describe the financial statement disclosures required in ASC 275 Risks and Uncertainties.
After completing this course, participants should be able to:
- Identify and describe the financial statement disclosures required in ASC 275 Risks and Uncertainties.
Author/Speaker: John M. Fleming, CPA, MBA
Financial Statement Disclosures - 2: ASC 360 – Property, Plant, and Equipment
This nano-learning module is designed to identify and describe the financial statement disclosures required in ASC 360- Property, Plant and Equipment.
After completing this course, participants should be able to:
- Identify and describe the financial statement disclosures required in ASC 360- Property, Plant and Equipment.
Author/Speaker: John M. Fleming, CPA, MBA
Financial Statement Disclosures - 3: ASC 450 – Contingencies
This nano-learning module is designed to identify and describe the financial statement disclosures required in ASC 450Contingencies.
After completing this course, participants should be able to:
- Identify and describe the financial statement disclosures required in ASC 450 Contingencies.
Author/Speaker: John M. Fleming, CPA, MBA
Financial Statement Disclosures - 4: ASC 470 – Liabilities
This nano-learning module is designed to identify and describe the financial statement disclosures required in ASC 470 Liabilities.
After completing this course, participants should be able to:
- Identify and describe the financial statement disclosures required in ASC 470 Liabilities.
Author/Speaker: John M. Fleming, CPA, MBA
Financial Statement Disclosures - 5: ASC 740 – Income Taxes
This nano-learning module is designed to identify and describe the financial statement disclosures required in ASC 740 Income Taxes.
After completing this course, participants should be able to:
- Identify and describe the financial statement disclosures required in ASC 740 Income Taxes.
Author/Speaker: John M. Fleming, CPA, MBA
Financial Statement Disclosures - 6: ASC 820 – Fair Value
This nano-learning module is designed to identify and describe the financial statement disclosures required in ASC 820 Fair Value.
After completing this course, participants should be able to:
- Identify and describe the financial statement disclosures required in ASC 820 Fair Value.
Author/Speaker: John M. Fleming, CPA, MBA
Financial Statement Disclosures - 7: ASC 850 – Related Parties
This nano-learning module is designed to identify and describe the financial statement disclosures required in ASC 850 Related Parties.
After completing this course, participants should be able to:
- Identify and describe the financial statement disclosures required in ASC 850 Related Parties.
Author/Speaker: John M. Fleming, CPA, MBA
Focusing on Time Management Principles
This nano-learning course is designed to help you identify time management breakdowns and provides tools to assist you with improving your time management skills.
After completing this course, participants should be able to:
- Identify time management breakdowns.
- Identify bad habits contributing to time erosion.
Author/Speaker: Philip Vassallo, Ed.D.
Focusing on the Reader's Viewpoint with Email
This nano-learning course is designed to assist you with writing an effective email that contains the appropriate balance of content and context.
After completing this course, participants should be able to:
- Determine level of content in an email.
- Employ quality interpretive language.
Author/Speaker: Philip Vassallo, Ed.D.
Fraud Risk - 5: What are the Auditor's fraud Risk Responsibilities?
This nano-learning module is designed to identify the auditor's fraud risk responsibilities in a financial statement audit.
After completing this course, participants should be able to:
- Identify the auditor's fraud risk responsibilities in a financial statement audit.
Author/Speaker: John M. Fleming, CPA, MBA
Fraud Risk- 1: Identify Fraud in a Financial Statement Audit
This nano-learning module is designed to identify fraud in a financial statement audit.
After completing this course, participants should be able to:
- Identify fraud in a financial statement audit.
Author/Speaker: John M. Fleming, CPA, MBA
Fraud Risk- 2: Identify and Describe Fraud Risk Factors
This nano-learning module is designed to identify fraud risk factors associated with a financial reporting entity.
After completing this course, participants should be able to:
- Identify and describe fraud risk factors associated with a financial reporting entity.
Author/Speaker: John M. Fleming, CPA, MBA
Fraud Risk- 3: Soft and Hard Indicators of Fraud
This nano-learning module is designed to describe both soft and hard indicators of fraud.
After completing this course, participants should be able to:
- Identify both soft and hard indicators of fraud.
Author/Speaker: John M. Fleming, CPA, MBA
Fraud Risk- 4: How Vulnerable is Your Organization to External Fraud?
This nano-learning module is designed to identify key questions organizations should ask to determine how vulnerable they may be to external fraud.
After completing this course, participants should be able to:
- Identify key questions organizations should ask to determine how vulnerable they may be to external fraud.
Author/Speaker: John M. Fleming, CPA, MBA
Improper Revenue Recognition - 2: Fraudulent Financial Reporting (COSO)
This nano-learning module is designed to identify management practices that existed in U.S. public companies where financial statement fraud took place.
After completing this course, participants should be able to:
- Identify management practices that existed in U.S. public companies where financial statement fraud took place based on the COSO Report – Fraudulent Financial Reporting 1998-2007- An Analysis of U.S. Public Companies.
Author/Speaker: John M. Fleming, CPA, MBA
Improper Revenue Recognition - 3: Indicators of Improper Revenue Recognition
This nano-learning module is designed to identify frequently observed indicators of improper revenue recognition.
After completing this course, participants should be able to:
- Identify indicators of improper revenue recognition frequently observed in revenue recognition frauds.
Author/Speaker: John M. Fleming, CPA, MBA
Improper Revenue Recognition - 4: Improper Revenue Recognition Practices – Part A
This nano-learning module is designed to identify improper revenue recognition practices frequently used by fraudsters.
After completing this course, participants should be able to:
- Identify indicators of improper revenue recognition frequently observed in revenue recognition frauds.
Author/Speaker: John M. Fleming, CPA, MBA
Improper Revenue Recognition - 5: Improper Revenue Recognition Practices – Part B
This nano-learning module is designed to identify improper revenue recognition practices frequently used by fraudsters.
After completing this course, participants should be able to:
- Identify improper revenue recognition practices frequently observed in revenue recognition frauds.
Author/Speaker: John M. Fleming, CPA, MBA
Improper Revenue Recognition Part 1: Fraudulent Misstatement Characteristics
This nano-learning module is designed to identify the characteristics of fraudulent misstatement at the corporate level.
After completing this course, participants should be able to:
- Identify the characteristics of fraudulent misstatement.
Author/Speaker: John M. Fleming, CPA, MBA
Internal Controls - COSO Framework
This 10 minute Nano-learning module is designed to identify the COSO Framework as well as its internal control objectives and internal control components.
After completing this course, participants should be able to:
- Identify and describe the COSO Framework as well as its internal control objectives and internal control components.
Author/Speaker: John M. Fleming, CPA, MBA
Internal Controls - Introduction
This 10 minute Nano-learning module is designed to identify the types of internal controls that are applied by reporting entities.
After completing this course, participants should be able to:
- Identify and describe the types of internal controls that are utilized by reporting entities including: Entity-level Control-activity level Preventive Detective Corrective
Author/Speaker: John M. Fleming, CPA, MBA
Lean Accounting: What is it?
This nano-learning module is designed to define and identify the characteristics of lean accounting.
After completing this course, participants should be able to:
- Define and identify the characteristics of lean accounting.
Author/Speaker: John M. Fleming, CPA, MBA
Lean Management System: What is it?
This 10 minute nano-learning module is designed to define and identify the characteristics of lean management systems.
After completing this course, participants should be able to:
- Define and identify the characteristics of lean management systems.
Author/Speaker: John M. Fleming, CPA, MBA
Leverage and Profitability Ratios: What are They?
This nano-learning module is designed to describe and identify leverage and profitability ratios.
After completing this course, participants should be able to:
- Define and identify leverage and profitability ratios.
Author/Speaker: John M. Fleming, CPA, MBA
Liquidity and Efficiency Ratios: What are They?
This 10 minute nano-learning module is designed to describe and identify liquidity and efficiency ratios.
After completing this course, participants should be able to:
- Define and identify liquidity and efficiency ratios.
Author/Speaker: John M. Fleming, CPA, MBA
Making Yourself an Influencer
This nano-learning course is designed to identify different sources of influence and provide you with realistic networking strategies.
After completing this course, participants should be able to:
- Identify sources of influence.
- Recognize how to establish realistic networking strategies.
Author/Speaker: Philip Vassallo, Ed.D.
Managing Email Like a Manager
This nano-learning course is designed to provide you with the tools to efficiently and effectively manage your email.
After completing this course, participants should be able to:
- Identify dos and don'ts of managing email.
- Determine how to copy, forward, and attach thoughtfully.
Author/Speaker: Philip Vassallo, Ed.D.
Managing Time and Projects: The Big Picture
This nano-learning course is designed to demonstrate how to distinguish between activities and projects and how to use time management principles to encourage timely project completion.
After completing this course, participants should be able to:
- Distinguish between activities and projects.
- Use principles of time management for projects.
Author/Speaker: Philip Vassallo, Ed.D.
Managing Time and Projects: The Small Stuff
This nano-learning course is designed to assist you with establishing project tasks and activities and tracking projects successfully.
After completing this course, participants should be able to:
- Determine how to establish project tasks and activities.
- Identify how to track projects successfully.
Author/Speaker: Philip Vassallo, Ed.D.
Member Industry Practice - 1: Clarifying Guidance When Also in Public Practice
This nano-learning module is designed to identify the member categorization with regard to compliance with the AICPA Code of Professional Conduct.
After completing this course, participants should be able to:
- Identify the characteristics in the applicable Code of Conduct guidance that establishes the performance and compliance responsibilities of a "member in industry."
Author/Speaker: James J. Newhard, CPA
Member Industry Practice: Clarifying Practice Guidance for Member in Business - 1
This nano-learning module is designed to identify and clarify the identification of professional threats to members in business with regard to compliance with the AICPA Code of Professional Conduct.
After completing this course, participants should be able to:
- Identify types of threats in applying the Conceptual Framework requirements of the applicable Code of Conduct responsibilities of a “member in business.”
Author/Speaker: James J. Newhard, CPA
Member Industry Practice: Clarifying Practice Guidance for Member in Business - 2
This nano-learning module is designed to identify and clarify the safeguards established to help mitigate professional threats to members in business with regard to compliance with the AICPA Code of Professional Conduct.
After completing this course, participants should be able to:
- Identify safeguards relative to threats in applying the Conceptual Framework requirements of the applicable Code of Conduct responsibilities of a "member in business."
Author/Speaker: James J. Newhard, CPA
Member Industry Practice: Clarifying Practice Guidance: Acts Discreditable
This nano-learning module is designed to identify situations that rise to the level of acts discreditable by members in business with regard to compliance with the AICPA Code of Professional Conduct.
After completing this course, participants should be able to:
- Identify those matters deemed acts discreditable to be avoided by a "member in industry."
Author/Speaker: James J. Newhard, CPA
Member Industry Practice: Clarifying Practice Guidance: Conflicts of Interest
This nano-learning module is designed to identify areas providing conflicts of interests for member in business.
After completing this course, participants should be able to:
- Recognize the process of identifying, evaluating and disclosing conflicts of interest for a "member in industry."
Author/Speaker: James J. Newhard, CPA
Monthly Cash Budgets: What are They?
This 10 minute nano-learning module is designed to define and present the characteristics of monthly cash budgets.
After completing this course, participants should be able to:
- Define and identify the characteristics of monthly cash budgets.
Author/Speaker: John M. Fleming, CPA, MBA
Mortgage Interest: Capitalization of Acquisition Costs
This nano-learning module is designed to identify the treatment of costs incurred to obtain a mortgage.
After completing this course, participants should be able to:
- Recognize the nature of costs incurred to obtain a mortgage and financial statement presentation of such costs.
Author/Speaker: Kenneth Heaslip, MS, MBA, CPA, CGMA
Multi-Product Breakeven Analysis: What is it?
This 10 minute nano-learning module is designed to define and identify the characteristics of multi-product breakeven analysis.
After completing this course, participants should be able to:
- Define and identify the characteristics and applications of multi-product breakeven analysis.
Author/Speaker: John M. Fleming, CPA, MBA
Passwords: The Future of Authentication
Organizational security is a top priority in all organizations today. Users authentication is critical to avoid being a victim of a cyber crime. Passwords are used extensively today because they are the easiest and cheapest form of authentication. But are they secure? What is the future of authentication and what will likely replace passwords in the future.
After completing this course, participants should be able to:
- Recognize other forms of authentication besides passwords.
Author/Speaker: George Monsalvatge
Performing Financial Analysis - 1: Using Ratio Analysis for Effective Financial Analysis
This nano-learning module is designed to identify the basics of applying ratio analysis to financial information to more effectively understand and interpret financial position and performance.
After completing this course, participants should be able to:
- Identify the attributes, considerations and characteristics of matters used to select and apply ratio analysis.
Author/Speaker: James J. Newhard, CPA
Performing Financial Analysis - 2: Applying Financial Ratios Effective Financial Analysis
This nano-learning module is designed to introduce some of the basic ratios used to assess and/or measure an entity's financial performance and position.
After completing this course, participants should be able to:
- Identify basic ratios that serve as indicators for analyzing different attributes of the entity's liquidity, efficiency, leverage and profitability.
Author/Speaker: James J. Newhard, CPA
Performing Financial Analysis: Applying Financial Ratios Going Concern Analysis
This 10 minute nano-learning module is designed to present ratio and other financial analysis relative to review of going concern.
After completing this course, participants should be able to:
- Identify basic financial and cash-flows ratios that serve to present more clarity to assessing going concern matters of an enterprise.
Author/Speaker: James J. Newhard, CPA
Performing Financial Analysis: Applying Financial Ratios with Cash Flows-Based Analysis
This nano-learning module is designed to introduce some of the cash flows measurements to be applied to traditional financial statement analysis.
After completing this course, participants should be able to:
- Identify basic cash-flows ratios that serve to analyze more deeply the underlying quality and stability of cash flows, supplementing the traditional analysis of the entity's liquidity, efficiency, leverage and profitability.
Author/Speaker: James J. Newhard, CPA
Performing Financial Analysis: Is the Company Making Money?
This nano-learning module is designed to examine financial statement analysis of the income statement.
After completing this course, participants should be able to:
- Identify ratios and analysis tools using vertical and horizontal analysis to measure and understand profitability.
Author/Speaker: James J. Newhard, CPA
Personal Financial Statements: Topic 274
This nano-learning module is designed to provide an understanding of the unique components of personal financial statements.
After completing this course, participants should be able to:
- Recognize how to present personal financial statements.
Author/Speaker: Kenneth Heaslip, MS, MBA, CPA, CGMA
Persuading by Building Alliances
This nano-learning course is designed to demonstrate how to build alliances through successful means of persuasion.
After completing this course, participants should be able to:
- Identify successful means of persuasion.
- Recognize how to enhance means of persuasion.
Author/Speaker: Philip Vassallo, Ed.D.
Preventing Ransomware
You've probably heard the word ransomware recently in the news describing attacks on computers. Ransomware has become a popular way to extort money from unsuspecting victims by software criminals. In this course, you will learn how to protect yourself from ransomware.
After completing this course, participants should be able to:
- Identify best practices to protect your computer.
Author/Speaker: George Monsalvatge
Private Company Alternative: Accounting for Goodwill
This nano-learning module is designed to provide guidance on accounting alternatives available to private entities in regards to Goodwill.
After completing this course, participants should be able to:
- Recognize detail on the accounting alternative available to private entities when accounting for Goodwill including disclosure requirements.
Author/Speaker: Stacey Painter, CPA
Private Company Alternative: Accounting for Interest Rate Swaps
This nano-learning module is designed to provide guidance on accounting alternatives available to private entities in regards to certain receive-variable, pay-fixed interest rate swaps.
After completing this course, participants should be able to:
- Recognize detail on the accounting alternative available to private entities when accounting for interest rate swaps.
Author/Speaker: Stacey Painter, CPA
Private Company Alternative: Applying VIE Guidance to Common Control Leasing Arrangements
This nano-learning module is designed to provide guidance on accounting alternatives available to private entities in regards to the application of Variable Interest Entity guidance to common control leasing arrangements.
After completing this course, participants should be able to:
- Recognize detail on an alternative available that will exempt private entities from the requirement to consolidate certain variable interest entities (VIEs) when activities are limited to leasing arrangements and the entities are under common control.
Author/Speaker: Stacey Painter, CPA
Putting an Auditor’s Checklist to Work
This nano-learning course is designed to help you determine the appropriate report content and how to draft thorough workpapers.
After completing this course, participants should be able to:
- Determine report content.
- Recognize how to draft thorough workpapers.
Author/Speaker: Philip Vassallo, Ed.D.
Reading and Interpreting the Balance Sheet - Assets
This 10 minute Nano-learning module is designed to interpret reported assets on the balance sheet.
After completing this course, participants should be able to:
- Identify and describe assets that are presented on a reporting entity's balance sheet.
Author/Speaker: John M. Fleming, CPA, MBA
Reading and Interpreting the Balance Sheet - Liabilities
This 10 minute Nano-learning module is designed to interpret reported liabilities on the balance sheet.
After completing this course, participants should be able to:
- Identify and describe liabilities that are presented on a reporting entity's balance sheet.
Author/Speaker: John M. Fleming, CPA, MBA
Reading and Interpreting the Balance Sheet - Stockholders' Equity
This 10 minute Nano-learning module is designed to interpret reported stockholders' equity on the balance sheet.
After completing this course, participants should be able to:
- Identify and describe stockholders' equity as presented on a reporting entity's balance sheet.
Author/Speaker: John M. Fleming, CPA, MBA
Related Party Disclosures
This nano-learning module is designed to identify the disclosure requirements for related party transactions.
After completing this course, participants should be able to:
- Recognize the disclosure requirements for related party transactions.
Author/Speaker: Kenneth Heaslip, MS, MBA, CPA, CGMA
Revenue Recognition - Disclosures
This 10 minute Nano-learning module is designed to identify and review step 6 of the revenue recognition model- Report based on the required revenue disclosure requirements.
After completing this course, participants should be able to:
- Identify and describe the required revenue disclosure based on Topic 606, Revenue from Contracts with Customers.
Author/Speaker: John M. Fleming, CPA, MBA
Revenue Recognition - Introduction
This 10 minute Nano-learning module is designed to introduce the ASC Topic 606 -Revenue from Contracts with Customers.
After completing this course, participants should be able to:
- Identify and describe the basic provisions of ASC Topic 606, Revenue from Contracts with Customers.
Author/Speaker: John M. Fleming, CPA, MBA
Revenue Recognition - Six-Step Model
This 10 minute Nano-learning module is designed to review five of the six step revenue recognition model (step 6- Disclosures is covered separately in another revenue Nano module):
- Identify the contract(s) with the customer.
- Identify the performance obligation(s) in the contract.
- Determine the transaction price.
- Allocate the transaction price to the performance obligations.
- Recognize revenue when (or as) the reporting entity satisfies a performance obligation- transfer of control.
After completing this course, participants should be able to:
- Identify and describe the measurement and recognition steps associated with the revenue recognition model.
Author/Speaker: John M. Fleming, CPA, MBA
Risk Management
Business risks from a security breach are of the most devastating things that can happen to an organization. Your reputation as an organization depends on your ability to safeguard information. It is critical that you are able to research, measure and mitigate risks to your data. This course covers the process of risk management at a high level. It includes a description of the qualitative and quantitative assessment methods as well as the different options for managing risk.
After completing this course, participants should be able to:
- Identify the information used in quantitative risk assessment.
Author/Speaker: Troy McMillan
Rolling Forecasts: What are They?
This nano-learning module is designed to define and identify the characteristics of rolling forecasts.
After completing this course, participants should be able to:
- Define and identify the characteristics of rolling forecasts.
Author/Speaker: John M. Fleming, CPA, MBA
Shaping Successful Stories
This nano-learning course is designed to demonstrate how to tie the content to the premise of the story and how to edit the content to enhance the story.
After completing this course, participants should be able to:
- Relate content to the premise of the story.
- Recognize how to edit content to enhance your story.
Author/Speaker: Philip Vassallo, Ed.D.
Shaping an Audit Report
This nano-learning course is designed to provide you with tips for creating a report template and for structuring ideas precisely.
After completing this course, participants should be able to:
- Determine how to create a report template.
- Identify how to structure ideas precisely.
Author/Speaker: Philip Vassallo, Ed.D.
Shipping and Handling: Recording Revenue and Expense
This nano-learning module is designed to identify the characteristics and presentation of shipping and handling revenue and costs.
After completing this course, participants should be able to:
- Recognize the nature and treatment of shipping and handling revenue and costs.
Author/Speaker: Kenneth Heaslip, MS, MBA, CPA, CGMA
Six Sigma: What is it?
This 10 minute nano-learning module is designed to define and identify the characteristics of Six Sigma.
After completing this course, participants should be able to:
- Define and identify the characteristics of Six Sigma.
Author/Speaker: John M. Fleming, CPA, MBA
Software Development: Capital vs. Expense
This nano-learning module is designed to identify the characteristics and presentation of software development costs.
After completing this course, participants should be able to:
- Recognize when to capitalize or expense software development.
Author/Speaker: Kenneth Heaslip, MS, MBA, CPA, CGMA
Special Purpose Financial Statements
This nano-learning module is designed to review special purpose financial reporting frameworks.
After completing this course, participants should be able to:
- Recognize the nature and presentation rules for special purpose frameworks.
Author/Speaker: Kenneth Heaslip, MS, MBA, CPA, CGMA
Statement of Cash Flows: Disclosure Requirements
This nano-learning module is designed to present the disclosure requirements of the statement of cash flows.
After completing this course, participants should be able to:
- Recognize the nature and treatment of disclosures in the statement of cash flows.
Author/Speaker: Kenneth Heaslip, MS, MBA, CPA, CGMA
Statement of Cash Flows: Overview
This nano-learning module is designed to provide an overview of the statement of cash flows.
After completing this course, participants should be able to:
- Recognize the nature of the statement of cash flows.
Author/Speaker: Kenneth Heaslip, MS, MBA, CPA, CGMA
Statement of Functional Expenses: Not-for-Profit Reporting
This nano-learning module is designed to understand the statement of functional expenses by not-for-profit entities.
After completing this course, participants should be able to:
- Recognize the nature of the statement of functional expenses.
Author/Speaker: Kenneth Heaslip, MS, MBA, CPA, CGMA
Sunk Costs: What are They?
This nano-learning module is designed to define and identify the characteristics of sunk costs.
After completing this course, participants should be able to:
- Define and identify the characteristics and applications of sunk costs.
Author/Speaker: John M. Fleming, CPA, MBA
Target Costing: What is it?
This nano-learning module is designed to define and identify the characteristics of Target Costing.
After completing this course, participants should be able to:
- Define and identify the characteristics of Target Costing.
Author/Speaker: John M. Fleming, CPA, MBA
The Agile Manifesto
At the famous 2001 Snowbird Resort in Utah, 17 programmers, IT and regular managers got together and came up with what would become known as the Agile Manifesto. Incorporating common sense principles the Agile Manifesto focuses on people not tools, customer collaboration and responding to change.
After completing this course, participants should be able to:
- Recognize the basic principles behind the Agile Manifesto.
Author/Speaker: Joshua Hester
The New Revenue Recognition Standard Step 3: Determine the Transaction Price
This nano-learning module is designed to provide an overview of determining the transaction price of a contract with a customer under the new revenue recognition standard.
After completing this course, participants should be able to:
- Recognize how to determine the transaction price of a contract under Step 3 of the new revenue recognition standard.
Author/Speaker: Stacey Painter, CPA
The New Revenue Recognition Standard Step 4: Allocate the Transaction Price
This nano-learning module is designed to provide an overview of allocating the transaction price of a contract with a customer under the new revenue recognition standard.
After completing this course, participants should be able to:
- Recognize how to allocate the transaction price of a contract under Step 4 of the new revenue recognition standard.
Author/Speaker: Stacey Painter, CPA
The New Revenue Recognition Standard Step 5: Recognize Revenue
This nano-learning module is designed to provide an overview of recognizing revenue in a contract with a customer under the new revenue recognition standard.
After completing this course, participants should be able to:
- Identify when to recognize revenue in a contract under Step 5 of the new revenue recognition standard.
Author/Speaker: Stacey Painter, CPA
The New Revenue Recognition Standard: An Overview
This nano-learning module is designed to provide an overview of the new revenue recognition standard (ASU 2014-09).
After completing this course, participants should be able to:
- Recognize detail on the history of the new revenue recognition model introduced via ASU 2014-09 including the introduction of the new 5-Step Model.
Author/Speaker: Stacey Painter, CPA
The New Revenue Recognition Standard: Step 1: Identify Contracts
This nano-learning module is designed to provide an overview of identifying a contract under the new revenue recognition standard.
After completing this course, participants should be able to:
- Recognize how to identify a contract under Step 1 of the new revenue recognition standard.
Author/Speaker: Stacey Painter, CPA
The New Revenue Recognition Standard: Step 2: Identify Performance Obligations
This nano-learning module is designed to provide an overview of identifying performance obligations under the new revenue recognition standard.
After completing this course, participants should be able to:
- Recognize how to identify performance obligations under Step 2 of the new revenue recognition standard.
Author/Speaker: Stacey Painter, CPA
Thinking Agile
You've probably heard the buzzword "Agile" everywhere in the business world, around the virtual water cooler, all the way up to the corporate board room. But it's more than a buzzword or trend- Agile is a new way of solving age-old business problems.
After completing this course, participants should be able to:
- Recognize how businesses are going agile.
Author/Speaker: Joshua Hester
Using Active Voice in Audit Reports
This nano-learning course is designed to distinguish between active and passive voice and how to use each effectively.
After completing this course, participants should be able to:
- Distinguish between active and passive voice.
- Identify how to use active and passive voice effectively.
. Author/Speaker: Philip Vassallo, Ed.D.
Using Influence to Grow Your Network
This nano-learning course is designed to assist you recognizing different means of influence and tools to cultivate relationships through collaboration.
After completing this course, participants should be able to:
- Recognize different means of influence.
- Determine how to cultivate relationships through collaboration.
Author/Speaker: Philip Vassallo, Ed.D.
Using Parallel Structure in Audit Points
This nano-learning course is designed to identify the value of parallel structure and how to edit for clarity and conciseness.
After completing this course, participants should be able to:
- Identify the value of parallel structure.
- Determine how to edit for clarity and conciseness.
Author/Speaker: Philip Vassallo, Ed.D.
Using Principles of Time Management
This nano-learning course is designed to provide you with key time management principles and suggestions for how to implement them to improve your time management skills.
After completing this course, participants should be able to:
- Identify the principles of excellent time management.
- Distinguish between tasks and activities.
Author/Speaker: Philip Vassallo, Ed.D.
Using Story to Drive Home Your Premise
This nano-learning course is designed to demonstrate how to connect your story to its purpose and provides you with storytelling techniques to keep your audience engaged.
After completing this course, participants should be able to:
- Determine how to connect story to purpose.
- Identify storytelling techniques to engage audiences.
Author/Speaker: Philip Vassallo, Ed.D.
Variance Analysis: What is it?
This nano-learning module is designed to define and identify the various types of variance analysis.
After completing this course, participants should be able to:
- Define and identify the various types of variance analysis.
What is the Balance Sheet?
This 10 minute Nano-learning module provides an overview of the balance sheet and the elements (assets, liabilities, and stockholders' equity) contained in the balance sheet.
After completing this course, participants should be able to:
- Identify and describe the balance sheet and the elements that make up the balance sheet.
Author/Speaker: John M. Fleming, CPA, MBA
Zero-Based Budgeting (ZBB): What is it?
This nano-learning module is designed to define and identify the characteristics of zero-based budgeting.
After completing this course, participants should be able to:
- Define and identify the characteristics of zero-based budgeting.
Author/Speaker: John M. Fleming, CPA, MBA
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Kaplan Financial Education 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.nasbaregistry.org.