CPE & Event Catalog

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 standards updates.

Financial statements, the Sarbanes Oxley act, and corporate governance. How to evaluate and improve a company's financial performance. Internal accounting applications for your company. Cost-volume-profit analysis, operating leverage, and discounting analysis. Capital budgeting. Assets management, financing techniques, and portfolio theory. Long-term debt and equity financing. Decision-making with forecasting. The evolving world of accounting.

Illustrative computations for revenue recognition. Analysis of FASB revenue recognition standard and the anticipated impact on the construction industry. Application of risk-based audit model to contractors. The lookback analysis and the contractor's estimating reliability. Practical approach to auditing contracts completed and in progress. Numerous computations and alternative approaches. Independent contractor qualifications.

Essentials of accounting and finance. Types of cost data and cost analysis. Contribution analysis. Break-even and cost-volume profit analysis. Cost data analysis. Forecasting cash needs and budgeting. Cost control and variance analysis. Financial assets. Accounts receivable and credit. Inventory. Time value of money, and more.

Regulatory environment and accounting standards governing cryptocurrency and blockchain-based assets.

Accounting and reporting long-term debt.

U.S. GAAP guidance. Scope criteria for crypto assets. Scope application examples. Recognition of crypto assets. Balance sheets. Income statements.

Art gallery revenue structure. Art collectors. Artist relations. The art gallery invoice. Sales tax. Artwork inventory. Art gallery expenses. Financial statements. Form 8300 filings. Art gallery metrics.

Accounting for bonds. The effective interest method. Bond interest expense. The bond covenant.

Brewing essentials. The accrual basis of accounting. The cash basis of accounting. The chart of accounts. Taproom and merchandise profitability reporting. The cost of goods sold. Inventory. Brewery fixed assets. Budgetary needs. The cost of beer. Brewery metrics.

Gaming operations. Accounting systems. Gaming specific accounting. Payroll accounting. Receivables and payables accounting. Fixed asset accounting. Interest capitalization. Debt accounting. Accounting controls and policies. Financial reports. Reporting requirements.

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. Dealing with donations. IRS information return for donations. Pass-through donations. Donated labor. Discounted pricing on purchases. The risk of church fraud. Church controls. Low cost church controls.

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.

The nature of commercial fishing operations. Record keeping. Payroll issues. Capital construction fund. Cash basis vs. Accrual basis accounting. The break-even point. Government reports. Form 1099-Misc. Form 8300.

The unique aspects of accounting in the construction industry.

Relationship to ASC 606. Scope of ASC 340-40. Costs of obtaining a contract. Costs to fulfill a contract. Amortization of costs. Impairment considerations.

Navigating the standard. Assets measured at amortized cost. Initial measurement. Factors to adjust historical. Collective basis evaluation. Judgments for estimation. Weighted-average remaining maturity method. Off-balance-sheet credit exposures. Subsequent measurement. Collateral-dependent financial asset.

The nature of cryptocurrency. What is cryptocurrency? Cryptocurrency exchanges. Cryptocurrency miner revenues and costs. Investing in cryptocurrency. Accounting for cryptocurrency.

Derivative instruments. Financial statement presentations.

Digital assets. Financial assets. Ownership vs. access. Digital estate planning. Identity theft and hacking.