CPE & Event Catalog

The shift to predictive accounting for decision making, planning, and budgeting. Problems with traditional annual budget processes. Develop a driver-based operational budget based on resource capacity planning. Classify resource capacities and their expenses as sunk, fixed, step-variable, and variable. Create closed loop capacity plans. Forecast demand for budgeting and rolling financial forecasts. Integrating enterprise risk management with management accounting. Applying target costing for cost estimating.

Alternatives to adopting Topic 842. Short-term lease and related-party leasing arrangements. Identifying lease agreements under the new rules. Proper treatment of lease incentives, leasehold improvements, and lease modifications.

Understanding the Portable Document Format. Identifying tools you can use to work with PDFs. Collaborating using PDFs. Creating, distributing, and collecting fillable PDF forms. Using PDFs to enhance security.

Review the AICPA Code of Professional Conduct and key Washington differences. Discuss new developments at the national and state level in ethics in the last three years. Explore best practices for CPAs in public accounting and industry. Highlight emerging issues.

General principles of US GAAP and IFRS standards. Rules. Significant differences. Inventories and investments. Similarities. Restrictions. Special considerations.

Mergers and acquisitions. Key concepts. Factors to consider. Impact of a merger. Other matters. Divestiture. Candidate for divestiture. Tax implications. Accounting for divestitures.

Utilizing Power Query to access data from the web, spreadsheets, folders, and databases. Using Power Query to perform various transformations to clean up data before importing it to Power BI or Excel. Producing various reporting documents from data delivered from Power Query.

Understanding your QBO subscription and licensing options. Recording routine and non-routine transactions in QBO. Importing and exporting data to/from QBO. Creating effective reports. Describing the process for integrating third-party applications with QBO. Troubleshooting issues with QBO reports and data.

Retailers and their structure. Retail management requirements. Retail store location. Store buildings, fixtures, and equipment. Arranging the store's interior-layout. Structure of retail. Retain human resource management, and more.

Changes in accounting principle. Changes in accounting estimate. Changes in reporting entity. Correction of an error in previously issued financial statements. Corrections related to prior interim periods. Accounting changes disclosures. Error corrections disclosures. Updating reserves. Issuing customer invoices. Valuing inventory. Calculating depreciation.

The duration of a report. Responsibility reporting. The flash report. Expense reporting. Margin reporting. Variance reporting. The purchase price variance. Material yield variance. Labor rate variance. Variable overhead spending variance.

Overview of best practices. Credit best practices. Billing best practices. Collections best practices. Cash best practices. Payable best practices. Payroll best practices, and more.

Overview of ASC 250. Basic principles. Accounting treatment. Direct and indirect effect of retrospective applications. Change in accounting estimate. Disclosure requirements. Reporting the correction. Use of accounting estimate. Change in reporting entity. Assessing the materiality.

Accounting controls environment. Order entry controls. Credit controls. Shipping controls. Customer billing controls. Collection controls, and more.

Accounting standards related to lease transactions.

The acquisition method. Financial statement disclosures and business combination. Business combination achieved in stages. Reverse acquisitions. Private company alternative. Asset acquisition vs. Business combination.

Gaming operations. Accounting systems. Gaming specific accounting. Payroll accounting. Receivables and payables accounting. Fixed asset accounting. Interest capitalization, and more.

The nonprofit aspects of church accounting. Fund accounting. Net assets. Church chart of accounts. Accounting for offerings. Accounting for payables. Accounting for credit card payments. Accounting for reimbursements. Form 1099 issuances, and more.

Characteristics of clubs. Club financial statements. Departmental financial reports. Inventory accounting. Accounting for other assets. Accounting for leases. Club expenses. Accounting for payroll. Accounting for sales taxes. Club controls. Club operating ratios.

Derivative instruments. Financial statement presentation.