CPE & Event Catalog

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

Accounting estimates.

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, challenges, and potential bias. 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.

Accounting standards related to lease transactions.

Recent cases of accounting fraud. Motivations of fraud. Opportunity for fraud. Koss corporation. Fair finance company. Diamond foods.

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, and more.

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.

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, and more.

Accounting and financial reporting for cryptocurrency and other digital assets.

Common issues that may impact the proper presentation and disclosure of debt.

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

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.

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.

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.