CPE & Event Catalog

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.

Navigating the standard. Assets measured at amortized cost. Initial measurement. Judgments for estimation. Weighted-average remaining maturity method. Off-balance-sheet credit exposures. Subsequent measurement. Collateral-dependent financial assets.

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.

Basic earnings per share. Diluted earnings per share. Treasury stock and reverse treasury stock methods. Master limited partnerships. Presentation and disclosure of earnings per share. Non-GAAP disclosures.

Proper accounting for investments.

Financial statement translation. Foreign currency transactions. Other foreign currency topics.

Types of shipment. Accounting for freight-in. Accounting for freight-out. Analysis of freight-in charges. Controls over freight.

Accounting for guarantees. Direct guarantees vs. Indirect guarantees. The guaranteed party. Warranties. Examples of pertinent SEC filings.

Overview of hedge funds. Net asset value. Accounting for the portfolio. Accounting for investor transactions. Bank accounts. Hedge fund reporting.

General impacts from held for sale accounting. Held for sale criteria. Active program to locate buyer. Significant changes to plan of sale is unlikely. Timing of held for sale classification. Measurement of held for sale assets.

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

Overview of income taxes. Change in tax status. Taxes related to undistributed earnings. Interim reporting. Income taxes presentation. Income taxes disclosure.

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.

Goodwill. Goodwill amortization. Non-goodwill intangible assets. Internal use software. Website development costs. Patents. Intangible disclosures.

Inventory. Periodic and perpetual inventory systems. Inventory record accuracy. Inventory counting and reconciliation. Estimating ending inventory. Inventory cost layering. Standard costing inventory. Job costing, and more.

Complex capital structures. Transaction dating. Investment accounts. Financial instruments. Financial statements.