CPE & Event Catalog

Operational modeling template. Discussions on financial modeling best practices. A framework for effective modeling, model review, and building out your own library schedule.

The nature of operations management. Company sizes differences. Company type differences. Business environment impacts. Operations manager activities. The importance of operations performance. Corporate social responsibility. Operations performance at the strategic level. Operations performance at the operational level, and more.

Cash receipt inefficiencies. Optimal accounting for check receipts. Optimal accounting for cash receipts. Optimal accounting for petty cash. Optimal number of bank accounts. Additional controls to consider. Monitoring of optimal systems. Effects of optimal accounting on the annual audit. Impact of optimization on the financial statements. Impact of optimization on closing the books. Impact of optimization on fraud.

Payables inefficiencies. Optimal accounting for invoice approvals. Optimal accounting for three-way matching. Optimal accounting for expense reports. Optimal accounting for data entry. Optimal accounting for payments. Monitoring of optimal systems. Impact of optimization on closing the books. Impact of optimization on fraud. Impact of optimization on the annual audit.

Data collection inefficiencies. Data error problems. Employee deductions. Payroll calculations. Technology issues. Staffing impact.

Advantages and disadvantages of factoring. Overall conditions for sale accounting. Level of recourse considerations. What type of language would be problematic? Continuing involvement. Assessment of constraints. Factoring arrangements qualifying as a sale. Derecognition guidance. Factoring arrangements not qualifying as a sale.

Business performance. Improvement strategies. Management styles. Capital structure. Financial stakeholder communications.

Conducting a tech stack assessment, including an inventory of current tools and applications. Identifying essential and redundant tools. Exploring cost-effective alternatives. Calculating your total cost of ownership.

Order entry controls. Fraud triggers. Order entry concepts. Alternative order entry control systems.

Key provisions of the One Big Beautiful Bill.

Overview of the statement of cash flows. Classifying cash flows. Gross vs. net presentation.

The importance of going paperless. Key technologies that facilitate a paperless office. Advantages of going paperless. Examples of leading document management systems and processes.

Partnership advantages and disadvantages. Partnership agreement. Timing issues. Partnership recordkeeping. Essential accounting for partnerships. Case study for standard partnership operations. Admission of a new partner to the partnership. Liquidations with interim partnership. Liquidations with interim payments.

Form 7203. Basis for pass-through entities.

Partnership concepts. The partnership agreement. Economic substance doctrine. Sale or exchange of partnership interests. Partnership consolidations and divisions. Partnership tax forms. Partnership income and expenses.

Partnership taxation. Contributions to partnerships. Sales and exchanges of partnership interests. Partnership distributions and liquidations.

Passive loss and at-risk rules. Material participation. Passive and non-passive activities. Carryover of disallowed losses.

Material participation. Activity definition. Passive and non-passive activities. Passive activity loss. Passive activity loss. Passive activity gross income. Passive activity deduction. Passive activity credits. Items received from pass-through entities. Interaction with other code sections.

Pass-through business deduction. Section 199A.

The genesis of accounting controls. The proper balance of control systems. Common fraud factors. Control principles. Payables concepts.