Contact Us : 800.874.5346        International: +1 352.375.0772
Contact Us : 800.874.5346        International: +1 352.375.0772

Online CPE Course Catalog

Search


Total courses matching: 11
New course label = Course has been added within the last 6 months.
New course label = Course has been updated within the last 6 months.
Audio course label = Course offers audiovisual presentation
Subject Area: Accounting and Auditing  
Field of Study: Accounting  
  Course Title Hours
Accounting Standards and SEC Reporting 4

Course Topics

  1. External Financial Reporting
  2. Development of U.S. Accounting Standards
  3. U.S. Generally Accepted Accounting Principles (GAAP)
  4. The SEC and Its Reporting Requirements
  5. International Financial Reporting Standards (IFRS)
Accounting for Business Combinations and Consolidated Financial Reporting 6

Course Topics

  1. Introduction and Definitions
  2. Accounting for Business Combinations -- Acquisition Method
  3. Preparation of Acquisition-Date Consolidated Balance Sheet
  4. Consolidated Financial Reporting Subsequent to Acquisition Date
  5. Intraentity Transactions -- Eliminating Journal Entries
  6. Other Issues -- Changes in Parent’s Ownership Interest and Deconsolidation
  7. Other Issues -- Business Combination Achieved in Stages
  8. Other Issues -- Variable Interest Entities (VIEs)
  9. Other Issues -- Taxable and Nontaxable Business Combinations
Accounting for Inventories 4

Course Topics

  1. Introduction
  2. Cost Basis of Inventory – Initial Measurement
  3. Inventory Accounting Systems and Period-End Inventory Physical Count
  4. Cost Flow Methods
  5. Inventory Measurement in the Financial Statements
  6. Gross Profit Method
Accounting for Property, Plant, and Equipment 4

Course Topics

  1. Introduction
  2. Initial Measurement
  3. Measurement Subsequent to Initial Recognition
  4. Disposal of PPE
  5. Other Issues -- Change in Accounting Estimate and Error Correction in Relation to PPE
  6. Other Issues -- Asset Retirement Obligation
  7. Other Issues -- Depletion
  8. Other Issues -- Exchanges of PPE (Nonmonetary Assets)
  9. Other Issues -- Property Dividends
  10. Other Issues -- Financial Statement Disclosures
Cost Accumulation Systems -- Traditional 4

Course Topics

  1. Basic Cost Accumulation Systems
  2. Job-Order Costing
  3. Process Costing
  4. Operation Costing
Cost Management Terminology and Concepts 4

Course Topics

  1. Cost Management Terminology
  2. Cost Behavior
  3. Cost Classification
  4. Costing Methods
Current Liabilities 4

Course Topics

  1. Concepts
  2. Trade Accounts Payable
  3. Notes Payable
  4. Current Maturities of Noncurrent Debt
  5. Advances and Consideration Payable to Customers
  6. Accrued Expenses
  7. Certain Taxes Payable
  8. Compensated Absences and Postemployment Benefits
  9. Contingencies
  10. Warranties
Lessons for the Accountant from Frauds Related to Misappropriation of Assets 4

Course Topics

  1. Overview of the Issues
  2. Types of Fraud
  3. The Fraud Risk Model
  4. Too Much Authority -- Horsing Around
  5. Lack of Oversight -- One Bad Apple
  6. Background Checks -- And Check the Checks
  7. Theft of Inventory -- A Jewel Case
  8. A Case of Lapping -- Sleight of Hand
  9. Ghosting of Employees -- Carper Caper
  10. Sale of Scrap -- Another Man’s Treasure
  11. Retail Sales -- Cash Is King
  12. Stealing Information -- Asset of a Different Color
  13. Lack of Segregation of Duties -- Move the Needle
  14. Embezzlement and Bribery -- Grave Consequences
Not-for-Profit Entities: Accounting and Reporting 4

Course Topics

  1. Financial Statements
  2. Contributions
  3. Investments
Preparation of Financial Statements -- Clarified Standards 2

Course Topics

  1. Overview
  2. General Principles for SSARSs Engagements (AR-C 60)
  3. Preparation of Financial Statements (AR-C 70)
Valuing Inventory to Avoid Poor Pricing Decisions 4

Course Topics

  1. Introduction and Terminology
  2. Absorption (Full) vs. Variable (Direct) Costing
  3. Joint Product Costing
  4. By-Product Costing
  5. Overhead Allocation and Normal Costing
  6. Allocation of Service Department Costs
  7. Application
 
AICPA Code of Professional Conduct
Accounting Standards and SEC Reporting
Accounting for Business Combinations and Consolidated Financial Reporting
Accounting for Inventories
Accounting for Property, Plant, and Equipment
Audit Evidence: Concepts
Audit Planning and Risk Assessment for External Auditors
Auditing from 30,000 Feet
Beneficial Ownership Information Reporting
CIA Ethics
CIA Ethics and Standards
Calculating Tax Liability for C Corporations (2024)
Choosing the Best Entity for a New Business (2024)
Corporate: S Corporation Formation and Operation (2023)
Cost Accumulation Systems -- Traditional
Cost Management Terminology and Concepts
Current Liabilities
Deducting Casualty and Theft Losses (2024)
EA/RTRP Ethics
Estates, Trusts, and Wealth Transfer (2024)
Ethics for Tax Practitioners (2023)
Ethics in Tax Practice
Ethics in Tax Practice (2024)
Financial Statement Audit Reports
Firm's Capital Structure
Florida CPA Ethics
High-Income Employees: Highly Compensated Employees Hot Spots (2023)
Individual: Above-the-Line Deductions and Losses (2024)
Individual: Accounting Methods, Filing Status, and Dependency Status (2023)
Individual: Business Expenses/Losses (2024)
Individual: Exclusions from GI (2024)
Individual: Gross Income (2024)
Individual: Itemized Deductions (2024)
Information Technology: Computer File Storage and Systems Security
Internal Control: Basic Concepts for the External Auditor
Internal Control: Cycle Approach
Landlord and Tenant
Lessons for the Accountant from Frauds Related to Misappropriation of Assets
Lessons for the Tax Preparer (2023)
Microeconomics 1: Basics
Microeconomics 2: Marginal Analysis and Market Structures
New York CPA Ethics – General Studies Course
Not-for-Profit Entities: Accounting and Reporting
Partnership Basics: Basis and Allocation of Income and Loss (2023)
Payroll (2024)
Practice before the IRS (2023)
Preparation of Financial Statements -- Clarified Standards
Property Transactions: Basis and Capital Gains & Losses (2024)
Property Transactions: Character and Recognition for Property Sales and Exchange (2024)
Recovering the Cost of Capitalized Assets: Depreciation, Amortization, and Depletion (2024)
Reporting Income from Debt Cancellation (2023)
Saving Your Clients Money and Getting Repeat Business: Tax Planning (2023)
Schedule C Hot Spots: Sole Proprietors (2024)
Section 179 Deductions (2023)
Self-Employed Payroll Hot Spots: S Corporation and LLC Compensation (2023)
Staying Current with Tax Laws: Federal Tax Update (2024)
Tax Procedures (2024)
The 30,000-Foot View: Taxes for Businesses (2023)
The Vacation Home (2024)
Valuing Inventory to Avoid Poor Pricing Decisions
Working from Home: The Home Office Deduction (2023)