CPE & Event Catalog

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.

Derivatives. Hedge. Foreign exchange risk management alternatives. Interest rate risk management alternatives. Credit risk management alternatives. Foreign exchange hedging instruments. Interest rate hedging instruments, and more.

Overview of ASC 260. Basic principles. General rules. Basic EPS. Distinguish between dilutive and antidilutive security. Application of the two-class method. Dividends and stock splits. Interim financial reports. Limitations of EPS.

Realty associations. Common property. CIRA cash. Marketable securities. Cira deposits. Leased assets. Liability accounting. Disclosure topics.

Overview of ASC 740. Tax position assessment. Temporary differences. Recognition and measurement. Acquired temporary differences. Intraperiod tax allocation. Income taxes in interim periods. Financial statement presentation and disclosure. Transactions directly between a taxpayer and a government. Separate financial statements of a subsidiary. Inter-period tax allocation. Dividends on restricted stock and options. Property taxes. U. S. GAAP vs. IFRS.

Accounting for investments. Equity method. Nonprofit investment accounting. Investment controls and procedures.