CPE & Event Catalog

Point in time vs. over time. Satisfied over time. Measuring progress. Output methods. Input methods. Satisfied at a point in time. Principal vs. agent considerations.

ASC 842. Lease accounting.

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.

Role of an accountant. Chart of accounts. General ledger and trial balance. Accounting procedures accounting for receivables. Accounting for investments. Accounting for inventory. Accounting for property, plant, and equipment. Accounting for intangibles. Accounting for equity. Revenue recognition. Accounting for payroll. Accounting for stock-based compensation. Accounting for income taxes. Accounting for business combinations, and more.

Accounting information systems and packages. Computer software in managerial accounting. Information security and data protection. The accountant and the networked environment. The accountant and database management systems. Information systems and financial analysis.

An overview of financial management. Financial statements and cash flow. Evaluating a firm's financial performance. The time value of money. Valuation of stocks and bonds. Capital budgeting: techniques and practice. Short-term financing. Debt financing. International finance.

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. Merchandising policies and budgets. Planning and selecting item assortments. Selecting merchandise resources. Merchandise control, 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.

ASC 852 scope. Overview of Chapter 11 process. Financial reporting impacts. Specific impacts during Chapter 11. Specific impacts after Chapter 11.

Overview of best practices. Credit best practices. Billing best practices. Collections best practices. Cash best practices. Payables best practices. Payroll best practices. Commission best practices. Cost accounting best practices. General ledger best practices. Budgeting best practices. Financial statements best practices. Error-proofing excel spreadsheets. Records management best practices. Accounting management best practices

Changes in accounting principle. Changes in accounting estimate. Changes in reporting entity. Correction of an error in preciously issued financial statements. Corrections related to prior interim periods. Materiality of an error.

Changes in accounting principle. Accounting for the change in accounting principle. Justifying a change in accounting principle. Change in accounting principle. Disclosures required for changes in accounting principles. Change in accounting estimate. Change in reporting entity. Accounting for correction of errors. Internal control considerations. Accounting standards updates.

Accounting controls environment. Order entry controls. Credit controls. Shipping controls. Customer billing controls. Collection controls. Cash receipt controls. Purchase controls. Accounts payable controls. Expense report controls. Procurement card controls, and more.

Accounting estimates. Fair value.

Auditor overall responsibilities. Evaluating methods of estimation. Identification and evaluation of significant assumptions. Auditor derived expectations. Evaluating post-measurement date evidence. Evaluating audit results. Audit challenges. Best practices when auditing accounting estimates.

Accounting estimates. Risks and challenges in using estimates. Examples of key estimates. Fair value measurements. Impairment of goodwill and other intangible assets. Contingent liabilities. Revenue recognition. Pension and other post-retirement benefits. Income taxes. Allowance for doubtful accounts. Stock-based compensation. Asset retirement obligations.

Recent cases of accounting fraud. Motivations of fraud. Opportunity for fraud.

Characteristics of Useful Accounting Information. AIS and Business Processes. The Data Processing Cycle. Types of Fraud. The Fraud Triangle. Computer Attacks. Fraud and Theft Detection. Control Principles. Committee of Sponsoring Organizations (COSO). Control Objectives for Information and Related Technology (COBIT). Security Controls. Types of Audits, and more.