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Accounting and Auditing

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360training.com is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

NASBA: QAS Self Study Courses

One of the most convenient and affordable speedy paper review ways to get your CPA continuing education is through CPAcampus.com – one of the nation’s largest and most recognized online CPA CPE provider.

CPAcampus.com is more than just an online continuing professional education school, we provide outstanding adult education that covers all the essential background and information you need to become a successful CPA or an Income Tax Preparer.

Our top priority is to ensure that your learning experience goes as smoothly as possible, and more importantly, at your convenience.

Through our online program, you can fulfill your accounting continuing education requirements and maintain your CPA license in the comfort of your home, anytime you feel like it, at the fraction of what you have to pay for live classes. And because our accounting CPE courses are developed by the industry’s top experts, you are guaranteed an education that’s second to none.

360training.com is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org

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Individual Courses

Please check the box next to the course(s) you wish to take. Then click the “Add To Cart” button to proceed with registration.

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  • Credit Hours: 1.0
  • Price: $19.00
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A Guide to the IFRS

Description:
International Financial Reporting Standards (IFRS) is the framework used by many publicly traded companies around the world today to report their financial results. With support from important constituencies, the SEC and the FASB have taken several steps toward what will be a major transition from accounting and reporting framework currently in place in the United States to IFRS. In an effort to better understand how convergence will affect financial reporting in the United States, depending on the IFRS implementation action taken by the SEC, this course examines some of the material differences that currently exist between U.S. GAAP and IFRS.

Learning Objectives:
1. Recognize key differences between IFRS and GAAP affecting the financial statements.
2. Recognize the objectives of the IASB’s conceptual framework project.

Topics Covered:

  • Required Financial Statements and Structural Differences in Primary Financial Reporting
  • Different Approaches to Income Measurement and Fair Value Use under IFRS and U.S. GAAP
  • IFRS Differences Affecting the Statement of Financial Position
  • IFRS Differences Affecting The Income Statement
  • IFRS Differences Affecting the Statement of Cash Flows
  • Conceptual Framework Project
  • Objective of General Purpose of Financial Reporting
  • Qualitative Characteristics of Useful Financial Information
  • Where to Learn More about IFRS

 

Passing Score: 70% or higher

Category: Accounting and Auditing

Field of Study: Accounting

Delivery Method: Online

Level: Basic to Intermediate

Prerequisites: Basic Accounting

NASBA: Yes, QAS Self Study

Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

Credit Hours: 1.0
Price: $19.00
No. of Users:
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  • Credit Hours: 2.0
  • Price: $27.00
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Accounting Changes and Error Corrections

Description:
A company’s financial statements sometimes report significantly different results from year to year. This may be due to changes in economic circumstances, but it may also be due to changes in accounting methods or corrections of errors in recording past transactions. Changing the accounting method used can have dramatic impact on a company’s financial statements. This course covers the accounting, reporting, and disclosures associated with changes in accounting principles (method), estimates, and reporting entities as stipulated in ASC 250-10-05, Accounting Changes and Error Corrections: Overall (FAS-154, Accounting Changes and Error Corrections — A Replacement of APB Opinion No. 20 and FASB Statement No. 3).

Learning Objectives:
1. Recognize the different types of accounting changes.
2. Identify the accounting changes and disclosures necessary for changes in inventory method
3. Recognize a change in a reporting entity and the effect of a change in accounting estimate.
4. Identify examples of a correction of an error in previous financial statements and analyze the effect of errors.

Topics Covered:

  • Change in Accounting Principle (Method
  • Change in Accounting Estimate
  • Change in Reporting Entity
  • Error Corrections
  • Required Disclosure for Error Restatements
  • Summary of Guidelines for Accounting Changes and Errors
  • Types of Accounting Errors
  • ASC, FASB, and Difference between GAAP and IFRS

 

Category: Accounting and Auditing

Field of Study: Accounting

Delivery Method: Online

Level: Basic to Intermediate

Prerequisites: Basic Accounting

Passing Score: 70%

NASBA: Yes, QAS Self Study

Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

Credit Hours: 2.0
Price: $27.00
No. of Users:
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  • Credit Hours: 15.0
  • Price: $84.00
  • No. of Users:

Accounting and Finance for Business Analysis

This course covers what everything business people and managers need to know about accounting and finance. It is directed toward the businessperson who must have financial and accounting knowledge but has not had formal training in finance or accounting-perhaps a newly promoted middle manager or a marketing manager of a small company who must know some basic finance concepts. The entrepreneur or sole proprietor also needs this knowledge; he or she may have brilliant product ideas, but not the slightest idea about financing. The goal of the course is to provide a working knowledge of the fundamentals of finance and accounting that can be applied, regardless of the firm size, in the real world. It gives nonfinancial managers the understanding they need to function effectively with their colleagues in finance.

Course Topics:

  • Essentials of Accounting and Finance
  • Contribution Analysis
  • Relevant Cost and Making Short-Term Decisions
  • Managing Accounts Receivable and Credit
  • Types of Cost Data and Cost Analysis
  • Break-Even and Cost-Volume Profit Analysis
  • Forecasting Cash Needs and Budgeting
  • Managing Financial Assets
  • Managing Inventory

Objectives:
1. Discuss the non-financial manager’s concern with finance
2. Explain the scope and role of finance.
3. Articulate and detail the importance of finance.
4. List and define the responsibilities of financial managers.
5. Distinguish between accounting and finance.
6. Characterize and identify the financial and operating environments.
7. Discuss the importance of cost data.
8. List and describe the types of costs.
9. Describe other cost concepts used for planning, control, and decision making.
10. Explain the concept of cost behavior.
11. Outline how to segregate fixed cost and variable cost.
12. Discuss and detail cost allocation.
13. Outline and compute the factors in cost analysis.
14. Explain contribution analysis.
15. Describe how to price a special order.
16. Detail how to determine a bid price.
17. Explain how to determine profit from year to year.
18. Discuss the utilization of limited capacity.

Delivery Method: Online Self-Study

Level: Intermediate to Advanced

Subject Area: Accounting

Passing Score: 70%

NASBA: Yes QAS Self Study

Prerequisites: Basic Math, Basic Statistics, Basic Accounting

Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

 

Credit Hours: 15.0
Price: $84.00
No. of Users:
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  • Credit Hours: 2.0
  • Price: $20.00
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Accounting for Derivatives

Description:
A derivative is a financial instrument or other contract that derives its value from the movement of prices, interest rates, or exchange rates associated with an underlying item. Uncertainty about the future fair value of assets and liabilities or about future cash flows exposes firms to risk. One way to manage the risk associated with fair value and cash flow fluctuations is through the use of derivatives. This course addresses the accounting and disclosure requirements related to derivative financial instruments (derivatives). Also addressed are selected disclosure requirements for other financial instruments, primarily those related to fair value and concentrations of credit risk.

Topics Covered:

  • Derivative Financial Instruments and Hedging
  • Hedge Accounting
  • Concentrations of Credit Risk for All Financial Instruments
  • ASC 815, Derivatives and Hedging
  • Offsetting of Assets and Obligations
  • Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
  • Options on Issuer’s Securities
  • Authoritative Literature
  • ASC, FASB, and Difference between GAAP and IFRS

 

Delivery Method: Online

Category: Accounting and Auditing

Field of Study: Accounting

Level: Basic to Intermediate

Prerequisites: Basic Accounting

Passing Score: 70%

NASBA: Yes, QAS Self Study

Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

Credit Hours: 2.0
Price: $20.00
No. of Users:
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  • Credit Hours: 2.0
  • Price: $27.00
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Accounting for Earnings per Share


Description:
Earnings per share (EPS) is a popular and useful summary measure of a company’s profit performance. It tells you how much profit (or loss) each share of common stock has earned after adjustments for potential dilution from options, warrants, and convertible securities are factored in. This course covers the computation, reporting, presentation, and disclosures associated with earnings per share.

Topics Covered:

  • Earnings per Share – Simple Capital Structure
  • Diluted Earnings per Share
  • Disclosures on the Income Statement
  • ASC, FASB, and the Difference between GAAP and IFRS

 

Category: Accounting and Auditing

Field of Study: Accounting

Level of Knowledge: Overview

Delivery Method: Online

Level: Overview

Prerequisites: None

Passing Score: 70%

NASBA: Yes, QAS Self Study

Author: Delta Publishing


ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

 

Credit Hours: 2.0
Price: $27.00
No. of Users:
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  • Credit Hours: 2.0
  • Price: $19.00
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Accounting for Foreign Currency

Description:
This course discusses the process of translating financial statements from foreign currency into U.S. dollars. It also covers a range of topics for the accounting and reporting of foreign currency transactions. For instance, forward contracts may be entered into for hedging or speculative purposes. A sale or liquidation of an investment in a foreign entity may occur. Foreign currency dealings may create a tax impact. Finally, footnote disclosures are discussed so readers can properly appraise a company’s exposure in overseas operations to variability in foreign exchange rates.

Learning Objectives:

1. Identify the different risks associated with foreign currency and exchange rates.
2. Recognize the factors affecting the selection a company’s functional currency
3. Identify how different foreign currency transactions should to be reported.
4. Recognized the terminology used in foreign currency transactions, and the requirements and objectives for remeasurement and translation.
5. Recognize attributes of high inflationary environments and when foreign entities may be excluded from consolidated financial statements.
6. Identify required disclosures for foreign currency translations

Topics Covered:

  • The Functional Currency
  • Foreign Currency Transactions
  • Remeasurement
  • Translation Process
  • Highly Inflationary Environment in Foreign Country
  • Hedging
  • Sale or Liquidation of an Investment in a Foreign Entity
  • Intercompany Profits
  • Excluding a Foreign Entity from Financial Statements
  • Foreign Operations in the United States
  • Taxes
  • Disclosures

Category: Accounting and Auditing

Field of Study: Accounting

Delivery Method: Online

Level: Basic to Intermediate

Prerequisites: None

Passing Score: 70%

NASBA: Yes, QAS Self Study

Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years

Credit Hours: 2.0
Price: $19.00
No. of Users:
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  • Credit Hours: 3.0
  • Price: $43.00
  • No. of Users:

Accounting for Income Taxes

Corporations must file income tax return following the guidelines developed by the IRS. Since GAAP and tax regulations differ in a number of ways, so frequently do pretax financial income and taxable income. In consequence, the amount that a company reports as tax expense will differ from the amount of taxes payable to the IRS. This course covers the basic guidelines that companies must follow in reporting income taxes and the disclosure requirement associated with deferred taxes, reviewing some of the concepts and items discussed in ASC 740, Income Taxes.

Objectives:
Temporary Differences

  • Deferred Tax Liability
  • Deferred Tax Asset

Permanent Differences
Intraperiod Tax Allocation
Balance Sheet Presentation
Income Statement Presentation
Loss Carrybacks
Loss Carryforwards
Tax Rates
Multiple Tax Jurisdictions
Tax Credits
Tax Status Changes
Business Investments
Business Combinations
Separate Financial Statements of a Subsidiary
Leases
Convertible Debt
Quasi-Reorganization
Disclosures
Indefinite Reversal
Comprehensive Example
Other Issues

  • Dividends on Restricted Stock and Options
  • Employee Stock Ownership Plans (ESOPs)

Topics Covered:

  • Temporary Differences
  • Intraperiod Tax Allocation
  • Business Combinations
  • Quasi-Reorganization
  • Dividends on Restricted Stock and Options
  • Permanent Differences
  • Multiple Tax Jurisdictions
  • Convertible Debt
  • Indefinite Reversal Employee Stock Ownership Plans (ESOPs)

 

Delivery Method: Online Self Study

Level: Basic to Intermediate

Prerequisites: Basic Accounting

Category: Accounting

Passing Score: 70%

NASBA: Yes QAS Self Study

Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

 

Credit Hours: 3.0
Price: $43.00
No. of Users:
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  • Credit Hours: 3.0
  • Price: $53.00
  • No. of Users:

Accounting for Investments

Companies have different motivations for investing in securities issued by other companies. One motivation is to earn a high rate of return. Another motivation for investing (in equity securities) is to secure certain operating or financing arrangements with another company. This course addresses the accounting for debt and equity investments and disclosure requirements. To provide useful information, companies account for investments based on the type of security (debt or equity) and their intent with respect to the investment. The course organizes the study of investments by type of security. Within each section, it explains how the accounting for investments in debt and equity securities varies according to management intent.

Objectives:
Market Value Method and Amortized Cost Method per ASC 320
Trading Securities
Available-for-Sale Securities
Held-to-Maturity Securities
Amortization of Bond Discount or Premium
Fair Value Alternative for Available-for-Sale and Held-to-Maturity Securities
Impairment Guidance
Structured Notes
Bond Quotes
Statement of Cash Flows
General Accounting for Investments
Blocks of Stock
Lump-Sum Purchase
Exchange (Conversion) of Securities
Stock Dividends
Preferred Stock Received for Common Stock Dividend
Stock Splits
Reclassification Adjustments Relating to Investments
Transfers of Securities between Categories

Classification and Disclosure
Comprehensive Example
Trading Securities
Available-for-Sale Securities
Securities Held to Maturity
For Bonds Only
Equity Method
Investments by Banks in Debt Securities
Investment in Certain Entities that Calculate New Asset Value per Share (or its Equivalent)
Examples from Annual Reports

Topics Covered

  • Market Value Method and Amortized Cost Method
  • Fair Value Alternative for Available-for-Sale and Held-to-Maturity Securities
  • Bond Quotes
  • Exchange (Conversion) of Securities
  • Transfers of Securities between Categories
  • Trading Securities
  • Impairment Guidance
  • Lump-Sum Purchase
  • Stock Splits
  • Investment in Certain Entities that Calculate New Asset Value per Share (or its Equivalent)

Delivery Method: Online Self Study

Level: Basic

Prerequisites: Basic Accounting

Category: Accounting and Auditing

Passing Score: 70%

NASBA: Yes QAS Self Study

Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

 

Credit Hours: 3.0
Price: $53.00
No. of Users:
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  • Credit Hours: 3.0
  • Price: $34.00
  • No. of Users:

Accounting for Leases

Description:
Many U.S. companies have become heavily involved in leasing assets rather than owning them. For example, according to the Equipment Leasing Association (ELA), the global equipment-leasing market is a $600-$700 billion business, with the U.S. accounting for about one-third of the global market. Any type of equipment can be leased, such as railcars, helicopters, bulldozers, barges, CT scanners, computers, and so on. The largest group of leased equipment involves information technology equipment, followed by assets in the transportation area (trucks, aircraft, rail), and then construction and agriculture. This course discusses the accounting, reporting, and disclosures of leases by lessees and lessors. It includes a discussion of sale-leasebacks, subleases, renewals and extensions, terminations, leveraged leases, and other issues.

Learning Objectives:
1. Recognize the advantages and disadvantages of leasing
2. Differentiate between the operating and capital lease method.
3. Distinguish between operating, direct financing, and sales-type method.
4. Recognize the key terms and costs included when accounting for leases.
5. Compute leased asset and depreciation expense entries.
6. Recognize differences between GAAP and IFRS when accounting for leases.

Topics Covered:

  • The Leasing Market
  • Residual Value Considerations
  • Transfer of Lease Receivable
  • Sale-Leaseback
  • Subleases and Similar Arrangements
  • Modifications and Terminations
  • Renewals and Extensions
  • Leveraged Leases
  • Related Parties
  • Money-Over-Money Lease
  • Third Parties
  • Wrap Leases
  • Business Combinations
  • Disposal of a Business Segment
  • Current Value Financial Statements
  • Real Estate Leases

 

Category: Accounting

Delivery Method: Online

Level: Basic to Intermediate

Prerequisites: Basic Accounting

Passing Score: 70%

NASBA: Yes QAS Self Study

Author: Delta Publishing


ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

Credit Hours: 3.0
Price: $34.00
No. of Users:
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  • Credit Hours: 8.0
  • Price: $65.00
  • No. of Users:

Accounting for Management: Concepts and Tools

Description:
A primer on the basic theoretical concepts and the practical procedures of financial record keeping and reporting, and the use of financial and cost data in managerial decision making. It provides an understanding and working knowledge of the fundamentals of financial and managerial accounting that can be put to practical application in day-to-day jobs of managers. It also concentrates on providing a working vocabulary for communication. Topics include accounting principles and reporting trends, accounting conventions and systems, interpretation and analysis of financial statements; cast flow statement; break-even analysis; activity-based costing (ABC); responsibility accounting; budget for profit planning; short-term and long-term investment decision making. A list of computer software for accounting, ABC, and budgeting is presented.

Topics Covered:

  • Introduction to Accounting
  • Recording Financial Information and Accounting Conventions
  • Budgeting and Standard Cost Systems
  • Responsibility Accounting
  • Relevant Costs and Short-Term Decisions

 

Category: Accounting and Auditing

Field of Study: Accounting

Delivery Method: Online

Level: Basic to Intermediate

Prerequisites: None

Passing Score: 70%

NASBA: Yes, QAS Self Study

Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years

Credit Hours: 8.0
Price: $65.00
No. of Users:
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  • Credit Hours: 4.0
  • Price: $34.00
  • No. of Users:

Accounting for Pensions Pensions and Postretirement Benefits

Description:
The pension fund is a separate legal and accounting entity. Although a company is not required to have a pension plan, if it does it must follow financial accounting standards and government accounting and presentation dictates. The major types of pension plans are defined contribution and defined benefit. The course presents reporting by a trustee for the plan, including the requirements surrounding pension plan financial statements. The accounting for settlements, curtailments, and terminations is presented. Postretirement benefit plans other than pensions are also discussed. Finally, the accounting and reporting for postemployment benefits are presented.

Learning Objectives:
1. Distinguish between defined contribution and defined benefit pension plans.
2. Recognize terminology used in pension plan accounting.
3. Calculate pension expense costs in a defined benefit plan.
4. Identify the reporting requirements for pension plans in financial statements.
5. Identify the differences between pensions and postretirement health care benefits.
6. Recognize differences in accounting for pensions vs. accounting for other postretirement benefits.
7. Identify proposed changed to the IFRS pension accounting standards.

Topics Covered:

  • Pension Plans
  • Settlement, Curtailment, and Termination
  • Trustee Reporting In a Defined Benefit Pension Plan
  • Postretirement Benefit Plans Other Than Pensions
  • Employers’ Disclosures about Pension and Other Postretirement Benefits
  • Pension Plan Financial Statements
  • Employers’ Accounting for Postemployment Benefits
  • Profit Sharing Plans
  • ASC, FASB, and Difference between GAAP and IFRS

Delivery Method: Online

Level: Overview

Prerequisites: None

Category : Accounting and Auditing

Field of Study: Accounting

Passing Score : 70%

NASBA: Yes, QAS Self Study

Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

Credit Hours: 4.0
Price: $34.00
No. of Users:
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  • Credit Hours: 12.0
  • Price: $87.00
  • No. of Users:

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  • Credit Hours: 3.0
  • Price: $53.00
  • No. of Users:

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  • Credit Hours: 10.0
  • Price: $69.00
  • No. of Users:

Analyzing Cost Data for Management

Description:
Analyzing Cost Data for Management covers the managerial use of accounting, financial, and operating data for planning, control, and decision making. The course is designed for managers and entrepreneurs who need hand-on knowledge and tools in processing, developing, and analyzing financial, cost, and business data for managerial use. Topics include strategic cost management, analysis of costs; break-even and contribution analysis; cost behavior analysis; activity-based costing (ABC); responsibility accounting and corporate balanced scorecard (CBS); budget for profit planning; short-term decisions; capital budgeting.

 

Topics Covered:

  • Introduction to Management Accounting
  • Cost Classifications and Profit Concepts
  • Accumulation of Costs – Job Order Costing
  • Activity-Based Costing and Activity-Based Management
  • Break-Even and Cost-Volume-Profit Analysis
  • Analysis of Cost Behavior and Cost Estimation
  • Budgeting for Profit Planning and Financial Modeling
  • Responsibility Accounting and Cost Control Through Standard Costs
  • Performance Evaluation, Transfer Pricing, and Decentralization
  • Relevant Costs and Short-Term Decisions
  • Long-Term Investment and Capital Budgeting Decisions
  • A Further Look at Capital Budgeting

Category: Accounting

 

Delivery Method: Online

 

Level: Overview

 

Prerequisites: Basic Math and Accounting

 

Passing Score: 70%

 

NASBA: Yes QAS Self Study

 

Author: Delta Publishing

 

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

Credit Hours: 10.0
Price: $69.00
No. of Users:
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  • Credit Hours: 4.0
  • Price: $55.00
  • No. of Users:

Balance Sheet–Reporting Assets


This course discusses generally accepted accounting principles (GAAP) for reporting assets on the balance sheet. It includes a discussion of accounts and loans receivable, inventory, prepaid expenses, fixed assets, capitalized interest, exchange of assets, impairment of assets, involuntary conversion, intangibles, and transfer of financial assets. Promulgated GAAP for current assets is provided in ASC 210-10-45-1 through 45-3, Balance Sheet: Overall. Current assets have a life of one year or the normal operating cycle of the business, whichever is greater. The accounting policies and any restrictions on current assets must be disclosed.

Objectives:
Chapter 1: Cash and Receivables
Chapter 2: Inventory
Chapter 3: Fixed Assets
Chapter 4: Natural Resources and Intangibles
Annual Report Reference

 

Topics Covered:

  • Cash
  • Income Recognition
  • Financing Product Arrangements
  • Freight Terms
  • Writing up Fixed Assets
  • Evaluating Loan Collectability
  • Disclosure Requirements
  • Purchase Contract Commitments
  • Standard Costing
  • Asset Retirement Obligations

 

Delivery Method: Online Self Study

Level: Basic

Prerequisites: Basic Accounting

Category: Accounting and Auditing

Passing Score: 70%

NASBA: Yes QAS Self Study

Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

 

Credit Hours: 4.0
Price: $55.00
No. of Users:
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  • Credit Hours: 3.0
  • Price: $53.00
  • No. of Users:

Balance Sheet–Reporting Liabilities


This course discusses the accounting, reporting, and disclosures associated with liabilities on the balance sheet. It includes items covered in ASC 210-10-45-5 through 45-12 and 470-10, Balance Sheet: Overall. Topics include loss contingencies, compensated absences, termination benefits, troubled debt restructuring, refinancing of current to noncurrent debt, callable obligations by creditors, issuance of bonds, calling debt, imputing interest on noninterest notes payable, environmental liabilities, and offsetting of liabilities.

Objectives:
Chapter 1: Current Liabilities and Contingencies
Chapter 2: Long-Term Liabilities

Topics Covered:

  • Current Liabilities
  • Eligible Items at Effective Date
  • Troubled Debt
  • Early Extinguishment of Debt
  • Third-Party Credit Enhancement
  • Fair Value Option for Financial Assets
  • Compensated Absences
  • Callable Obligations by the Creditor
  • Imputing Interest on Noninterest Notes Payable

Delivery Method: Online Self Study

Level: Basic

Prerequisites: None

Category: Accounting

Passing Score: 70%

NASBA: Yes QAS Self Study

Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

Credit Hours: 3.0
Price: $53.00
No. of Users:
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  • Credit Hours: 2.0
  • Price: $43.00
  • No. of Users:

Balance Sheet–Reporting Stockholders Equity

This course discusses generally accepted accounting principles (GAAP) for reporting stockholder’s equity on the balance sheet. Stockholders’ equity represents the cumulative net contributions by stockholders plus accumulated earnings less dividends. Stockholders’ equity is synonymous with net worth, or net assets (assets less liabilities). This course discusses the accounting, financial statement presentation, and disclosures associated with preferred and common stock, stock retirement, treasury stock, dividends, appropriation of retained earnings, stock splits, stock warrants (including fractional share warrants), and quasi-reorganization.


Objectives:
Preferred Stock
Common Stock
Accounting for Stock Subscriptions
Accounting for Defaults of Stock Subscriptions
Treasury Stock
Dividends
Restrictions of Retained Earnings
Stock Splits
Stock Warrants
Restricted (Nonvested) Stock
Fractional Share Warrants
Stock Rights
Reverse Spinoffs
Indexed to Stock
Redeemable Equity Instruments
Quasi-Reorganization
Disclosure
Dividends
Restrictions of Retained Earnings
Stock Splits


Topics Covered:

  • Preferred Stock
  • Accounting for Stock Subscriptions
  • Stock Splits
  • Redeemable Equity Instruments
  • Qualcomm
  • Treasury Stock
  • Restrictions of Retained Earnings
  • Reverse Spinoffs
  • Quasi-Reorganization
  • Walt-Disney

Delivery Method: Online Self Study

Level: Basic

Prerequisites: None

Category: Accounting

Passing Score: 70%

NASBA: Yes QAS Self Study

Author: Delta Publishing


ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

Credit Hours: 2.0
Price: $43.00
No. of Users:
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  • Credit Hours: 4.0
  • Price: $43.00
  • No. of Users:

Business Combinations and Consolidated Financial Reporting

Description:
In December 2007, when the FASB, after many years of deliberation, simultaneously issued two new standards reflected in the Codification as ASC 805, Business Combinations, and ASC 810, Consolidation. These statements, which require prospective treatment for new business combinations having fiscal years beginning after December 15, 2008, mandate what is referred to as the acquisition method. Moreover, the purchase method of accounting was no longer be permitted for acquisitions closed after the effective date of the new rules.

This course emphasizes both the theory and practice relating the acquisition method standards. A comparison of old (e.g., poolings of interest and purchase methods) and new rules will prepare practitioners for dealing with the variety of practices they will encounter at their clients or employers. This course also addresses the preparation of consolidated financial statements, the appropriate treatment of the costs affection a combination, and other related issues.


Learning Objectives:
1. Recognize the accounting and reporting requirements for a business combination using the acquisition method
2. Recognize when financial statement consolidation is appropriate
3. Identify how consolidation is reported and disclosed
4. Calculate different valuations recorded in a combined financial statement

Topics Covered:

  • Business Combinations
  • Consolidated Financial Reporting

 

Category : Accounting and Auditing

Field of Study: Accounting

Delivery Method: Online

Level: Overview

Prerequisites: None

Passing Score : 70%

NASBA: Yes, QAS Self Study

Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

Credit Hours: 4.0
Price: $43.00
No. of Users:
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  • Credit Hours: 0.0
  • Price: $93.00
  • No. of Users:

Cost Management: Accounting and Control

Description:
Cost Management: Accounting and Control covers the managerial use of accounting, financial, and operating data for planning, control, and decision making. Emphasis is placed on how to manage costs strategically in order to be globally competitive. The course is designed for managers and entrepreneurs who seek continuous improvement (CI) strategies. Topics include analysis of costs; job order and process costing; break-even and contribution analysis; activity-based costing (ABC); balanced scorecard, cost allocation; responsibility accounting; budget for profit planning; short-term decisions; capital budgeting; quality costs and total quality management (TQM); inventory management and just in time (JIT).

Topics Covered:

  • Introduction to Cost Management
  • Cost Classifications, Terminology, and Profit Concepts
  • Cost Accounting Systems — Job Order Costing
  • Activity-Based Costing
  • Cost-Volume-Profit Analysis
  • Analysis of Cost Behavior
  • Budgeting for Profit and Planning
  • Responsibility Accounting, Standard Costs, and Variances
  • Control of Profit Centers
  • Performance Measurement, Balanced Scorecard, and Transfer Pricing
  • Nonroutine Decisions and Life-Cycle and Target Costing
  • Capital Budgeting
  • Capital Budgeting and Income Taxes
  • Process Costing, Cost Allocation, and Joint Product Costing
  • Total Quality Management and Quality Costs
  • Inventory Management and Just-In-Time

Category: Accounting

 

Delivery Method: Online

 

Level: Overview

 

Prerequisites: Basic Accounting

 

Passing Score: 70%

 

NASBA: Yes QAS Self Study

 

Author: Delta Publishing

 

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

Credit Hours: 0.0
Price: $93.00
No. of Users:
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  • Credit Hours: 3.0
  • Price: $49.00
  • No. of Users:

Fair Value Accounting: Tools and Concepts

Description:
Fair values are more common in financial reports because fair values have increased in business importance in recent years. Increasingly elaborate financial instruments and risk management practices have created financial statement elements for which historical cost is almost irrelevant, and fair value, and fluctuations in fair value, are extremely relevant. This course is a comprehensive survey of fair value accounting with a discussion of :(1) ASC 820, Fair Value Measurements and Disclosures, (2) A list of the financial statement items for which fair value reporting is required or allowed. (3) A variety of valuation models, and (4) Fair value disclosure requirements business.

 

Learning Objectives:
1. Identify the appropriate circumstances for using fair values in financial reporting.
2. Recognize the objectives of using present values and the elements used in present value measurement to help determine fair value.
3. Recognize several valuation models used in determining fair value for different assets and liabilities.
4. Calculate the present value for different investments.

Topics Covered:

  • Fair Value Principle
  • Using Cash Flow Information and Present Value in Accounting (SFAC No. 7)
  • Fair Value Measurements
  • Fair Value Option for Financial Assets and Financial Liabilities
  • Sample Application of ASC 820-10-25 (FAS-159)
  • Where Are Fair Values Used in Financial Statements?
  • Fair Value Valuation
  • Examples of Valuation Models
  • Employee Share Options
  • Adjusted Replacement Cost
  • Illustrations of Fair Value Disclosures – Reliability

Category: Accounting

 

Delivery Method: Online

 

Level: Basic to Intermediate

 

Prerequisites: Basic Math

 

Passing Score: 70%

 

NASBA: Yes QAS Self Study

 

Author: Delta Publishing

 

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

Credit Hours: 3.0
Price: $49.00
No. of Users:
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  • Credit Hours: 3.0
  • Price: $27.00
  • No. of Users:

Full Disclosure in Financial Reporting

Description:
The full disclosure principle, one of major accounting principles, requires that information provided in financial statements be sufficiently complete to avoid misleading users of the reports by omitting significant facts of information. The full disclosure principle also refers to revealing information that would be useful in the decision-making processes of informed users. Full disclosure is required for the fair presentation of financial statements. This course discusses the disclosures required of companies, including those related to accounting policies, segmental information, related parties, contingencies, long-term purchase contract obligations, inflation, and derivatives. Sample annual reports addressing this requirement are illustrated.

Topics Covered:

  • Increase in Reporting Requirements
  • Major Disclosures
  • Disclosure of Accounting Policies
  • Segmental Reporting
  • Related Parties
  • Disclosure of Contingencies and Commitments
  • Disclosure of Unconditional Purchase Contract Obligations
  • Guarantees
  • Development Stage Companies
  • Reporting On the Costs of Start-Up Activities
  • Inflation Information
  • Collaborative Arrangements
  • Disclosures for Derivatives
  • Disclosures for Business Combinations
  • Subsequent Events
  • Interim Financial Reports
  • IFRS versus GAAP about Disclosures

 

Category: Accounting and Auditing

Field of Study: Accounting

Delivery Method: Online

Level: Basic to Intermediate

Prerequisites: Basic Accounting

Passing Score : 70%

NASBA: Yes, QAS Self Study

Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business

Credit Hours: 3.0
Price: $27.00
No. of Users:
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  • Credit Hours: 8.0
  • Price: $59.00
  • No. of Users:

Governmental Accounting and Reporting

Description:
This course on accounting for governmental entities is intended to be used by anyone who would like to gain knowledge of accounting and financial reporting currently recommended for state and local governmental units. The course provides an overview of (1) the fundamental concepts underlying state and local governmental accounting and reporting, (2) the importance of budgetary accounting in government, and (3) the recognition rules and journal entries related to governmental financing. It also describes (1) the accounts and journal entries related to transactions specific to governmental entities, (2) the process of defining the governmental reporting entity, (3) the components of the comprehensive annual financial report (CAFR), (4) the reporting requirements for government- wide and fund-based financial statements, and (5) other required information in the CAFR.

 

Topics Covered:

  • Governmental Accounting: An Overview
  • Special Funds and Financial Reporting

Category: Accounting

 

Delivery Method: Online

 

Level: Basic to Intermediate

 

Prerequisites: None

 

Passing Score: 70%

 

NASBA: Yes QAS Self Study

 

Author: Delta Publishing

 

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

Credit Hours: 8.0
Price: $59.00
No. of Users:
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  • Credit Hours: 8.0
  • Price: $63.00
  • No. of Users:

How to Organize and Run a Small Business

A primer for aspiring small business owners and entrepreneurs. The course explores step-by-step procedures necessary to set up and manage a small business. Topics include the development of the business plan, market entry strategies, organization and management, financing, Internet marketing, and software, and critical factors for small business owners and entrepreneurs.

Objectives:
Section 1: Getting Started
Section 2: Debt and Equity Financing
Section 3: Managing Financial Assets
Section 4: Legal Considerations
Section 5: Accounting, Cost, and Financial Analysis
Section 6: Taxes
Section 7: Marketing
Section 8: Operations
Section 9: Managing Human Resources
Section 10: Types of Businesses


Subject Area: Management

Passing Score: 70%

NASBA: Yes QAS Self Study

Delivery Method: Online Self Study

Level: Basic

Prerequisites: Basic Math, Basic Bookkeeping

Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

 

 

Credit Hours: 8.0
Price: $63.00
No. of Users:
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  • Credit Hours: 4.0
  • Price: $43.00
  • No. of Users:

Income Statement: Accounting and Reporting

Description:
This course addresses income statement accounting and reporting. It discusses a variety of accounting issues surrounding income statement items and related information; the format of the income statement, major income statement categories, extraordinary and nonrecurring items, discontinued operations, research and development costs, deferred compensation arrangements, share-based payment, compensation expense arising under a stock option plan, insurance costs, and earnings per share (EPS) calculation.

Learning Objectives:
1. Identify the differences between a single-step income statement and a multiple-step income statement.
2. Recognize key items of the income statements and how they should be reported.
3. Determine the requirements for extraordinary gains and losses.
4. Understand requirements when reporting discontinued operations
5. Recognize how stock option compensation plans affect the income statement.
6. Compute earnings per share in simple and complex capital structures.
7. Recognize the ASC 220 requirements for comprehensive income.

Topics Covered:

  • Revenue, Expenses, Gains, and Losses
  • Income Statement Formats
  • Nonrecurring Gains or Losses
  • Research and Development Costs
  • Share-Based Payment
  • Deferred Compensation Arrangements
  • Advertising Costs
  • Sales Incentives
  • Insurance Costs
  • Restructuring Charges
  • Costs Associated With Exit or Disposal Activities
  • Website Development Costs
  • Income Statement Presentation Starting with Income from Continuing Operations
  • Discontinued Operations and Related Disposal of Long-Lived Asset Considerations
  • Extraordinary Gains and Losses
  • Earnings per Share
  • Comprehensive Income
  • Disclosures Associated with Operations
  • Personal Financial Statements

 

Category: Accounting and Auditing

Field of Study: Accounting

Delivery Method: Online

Level: Basic to Intermediate

Prerequisite: Basic Accounting

Passing Score: 70%

NASBA: Yes, QAS Self Study

Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

Credit Hours: 4.0
Price: $43.00
No. of Users:
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  • Credit Hours: 9.0
  • Price: $69.00
  • No. of Users:

down
  • Credit Hours: 4.0
  • Price: $43.00
  • No. of Users:

Not for Profit Accounting: Reporting And Analysis

Description:
Business organizations obtain resources by providing goods and services. Many not-for-profit organizations (NFPOs) obtain resources from contributors and are accountable to the providers of those resources or to their representatives. In general, GAAP requires not-for-profit organizations to issue a statement of financial position, a statement of activities, and a statement of cash flows. The focus is on the organization as a whole and on reporting assets, liabilities, and net assets; changes in net assets; flows of economic resources; cash flows, borrowing and repayment of borrowing, and other factors affecting liquidity; and service efforts. This course addresses the accounting and financial reporting for NFPOs (or NPOs) —colleges and universities, healthcare providers, voluntary health and welfare organizations (VHWOs), and other not-for-profit entities such as religious, educational, social, recreational entities. Also addressed is financial analysis and ratios that can be useful to analyze financial fitness of NFPOs.

Topics Covered:
Not-For-Profit Organization
Colleges and Universities
Voluntary Health and Welfare Organizations
Other Not-For-Profit Entities
Not-for-Profit Financial Analysis and Metrics; Avoiding Bankruptcy

Category: Accounting and Auditing

Field of Study: Accounting

Delivery Method: Online

Level: Basic to Intermediate

Prerequisites: None

Passing Score: 70%

NASBA: Yes, QAS Self Study

Author: Delta Publishing


ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years

Credit Hours: 4.0
Price: $43.00
No. of Users:
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  • Credit Hours: 2.0
  • Price: $43.00
  • No. of Users:

Revenue Recognition: Rules and Standards

An ever-increasing number of financial restatements were filed during each of the period 2000-2006, reaching a record 1,801 in 2006. Interestingly, however, the number of financial restatements in the United States started to drop in 2007 for the first time since the passage of the SOX. By 2012, the number of restatements had fallen to 768. One of the most frequent causes of financial restatements is revenue recognition. This course covers the accounting, reporting, and disclosures associated with revenue recognition for the sale of products or rendering of services. Revenue involves a gross increase in assets or decrease in liabilities. Revenue may be recognized at the time of sale or service, during production, at the completion of production, and at the time of cash receipt. Long-term construction contracts may be accounted for under the percentage-of-completion method or the completed contract method. When a right of return exists, revenue may or may not be recognized, depending on the circumstances. The accounting treatment of warranty and maintenance contracts, contributions, and computer software is also discussed.

Objectives:
1. Identify some of the reasons for financial restatements.
2. Identify and apply the revenue recognition principles.
3. Recognize the principles for the collection method for revenue recognition.
4. Recognize how to apply the completed performance method for long-term contracts.
5. Identify when to apply the installment-sales and cost-recovery methods of accounting.
6. Apply AICPA SOP:97-2 to software revenue recognition.
7. Outline some differences between U.S. GAAP and IFRS.

Topics Covered:

  • Points of Controversy
  • Rules, Concepts and Illustrations
  • Long Term Construction Contracts
  • Government Contract Accounting
  • Vendor Consideration to Customer
  • Financial Restatements
  • Revenue Recognition Methods
  • Common Construction Contract Methods
  • Revenue Recognition when a Right of Return Exists
  • Government Contract Accounting

Delivery Method: Online Interactive Self-Study

Level: Intermediate

Prerequisites: Basic Accounting, Basic Finance, Basic Statistics

Category: Accounting and Auditing

Passing Score: 70%

NASBA: Yes QAS Self Study

Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

 

Credit Hours: 2.0
Price: $43.00
No. of Users:
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  • Credit Hours: 2.0
  • Price: $27.00
  • No. of Users:

Statement of Cash Flows: Reporting and Analysis

Description:
A statement of cash flows is required as part of a full set of financial statements. It must be prepared in conformity with generally accepted accounting principles (GAAP). The statement is not required if the financial statements are prepared on a basis of accounting other than GAAP. The statement must be included in both annual and interim financial statements. This course discusses the requirements of ASC 230, Statement of Cash Flows (ASC 230-10-45-18 and 45-27). ASC 958-205, Not-for-Profit Entities: Presentation of Financial Statements, requires the statement of cash flows for not-for-profit entities.

Learn Objectives:

1. Recognize the use of and the objectives for a statement of cash flows.
2. Identify between operating, investing, and financing activities, and how different cash variables will affect the statement of cash flows.
3. Identify differences for preparation of the statement of cash flows using the direct method vs. the indirect method.
4. Understand and calculate how changes and transactions in asset and debt accounts affect the cash flows of a company.

Topics Covered:

  • Cash and Cash Equivalents
  • Reconciliation of Net Income to Cash Flow from Operations
  • Direct Method
  • Indirect (Reconciliation) Method
  • Gross versus Net Cash Flows
  • Operating Activities
  • Investing Activities
  • Financing Activities
  • Multiclassification
  • Noncash Investing and Financing Activities
  • Special Items in the Income Statement
  • Agency Arrangements
  • Hedging Transactions
  • Foreign Currency Cash Flows
  • Comprehensive Examples
  • Cash Flow Analysis
  • IFRS Differences Affecting the Statement of Cash Flows

Delivery Method: Online Interactive Self Study

Category: Accounting and Auditing

 

Field of Study: Accounting

Level: Basic to Intermediate

Prerequisites: Basic Accounting

Passing Score: 70%

NASBA: Yes, QAS Self Study

Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

Credit Hours: 2.0
Price: $27.00
No. of Users:
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  • Credit Hours: 2.0
  • Price: $43.00
  • No. of Users:

The Balanced Scorecard: Strategic-Based Control

Description:
The Balanced Scorecard (BSC) is a strategic-based responsibility accounting system that converts an organization’s mission and strategy into operational objectives and measures for four perspectives: the financial perspective, the customer perspective, the internal process perspective, and the learning and growth perspective. The course addresses the main features of the Balanced Scorecard and its implementation. Presented are several notable case studies that implemented and applied the BSC.

 

Learning Objectives:
1. Recognize key attributes of strategic-based responsibility accounting systems.
2. Identify the basic characteristics and outcome measurements of the Balanced Scorecard.
3. Identify operational objectives and Key Performance Indicators (KPIs) for each perspective.
4. Recognize how the Balanced Scorecard links measures to strategy.
5. Calculate key performance indicators.

Topics Covered:

  • Activity-Based Versus Strategic-Based Responsibility Accounting
  • Basic Concepts of the Balanced Scorecard
  • Sustainability and Performance Evaluation
  • Implementing a Balanced Scorecard
  • Case Studies

Category: Accounting

 

Delivery Method: Online

 

Level: Overview

 

Prerequisites: None

 

Passing Score: 70%

 

NASBA: Yes QAS Self Study

 

Author: Delta Publishing

 

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

Credit Hours: 2.0
Price: $43.00
No. of Users:
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  • Credit Hours: 6.0
  • Price: $74.00
  • No. of Users:

The Sarbanes-Oxley Act and Corporate Governance

Description:
The past years has witnessed a number of high-profile corporate scandals: Enron, Tyco International, Healthsouth, Global Crossing, and WorldCom (now-MCI). While these are the most glaring, there are many more companies whose shareholders and employees have suffered as stock prices have fallen, such as Cisco, Nokia, Lucent Technologies, and most internet-related businesses. The course examines recent developments in finance and accounting and a series of corporate accounting scandals on the heels of the Enron debacle that have led to new sweeping accounting guidelines, proposals, and legislation — most notably, the Sarbanes-Oxley (SOX) Act. Many of the issues surrounding the SOX Act — especially Section 402, Internal Control over Financial Reporting and Sections 302 and 906, Management Certifications — are discussed. The general issues on corporate governance and corporate social responsibility (CSR), including stock option expensing, are also covered. The illegal practice of stock option backdating is described as well.

 

Learning Objectives:
1. Recognize the sources of accounting irregularities, including the Enron scandal and Special Purpose Entities (SPEs).
2. Identify the controversy with expensing stock options and specific issues addressed by FASB No. 123R.
3. Recognize different rules and regulations put out by the FASB, NYSE, SEC, and AIMR.
4. Identify key elements of corporate governance and which software and technologies can be helpful in implementing the SOX Act.
5. Identify attributes of good governance, social responsibility and other ethical standards.
6. Recognize the major features of the Sarbanes-Oxley (SOX) Act of 2002 Corporate Responsibility Law.

Topics Covered:

  • Points of Controversy
  • Financial Restatements and Stock Option Expenses
  • FASB No. 123 and 123R
  • New York Stock Exchange and SEC Rules
  • The Sarbanes-Oxley Act and Corporate Governance
  • Section 404, 302 and 906
  • Good Governance and Other Ethical Standards
  • Summary of Sarbanes-Oxley Act of 2002
  • Full Text of Sarbanes-Oxley Act Of 2002

 

Category: Accounting

 

Delivery Method: Online

 

Level: Overview

 

Prerequisites: None

 

Passing Score: 70%

 

NASBA: Yes QAS Self Study

 

Author: Delta Publishing

 

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

Credit Hours: 6.0
Price: $74.00
No. of Users:

plusRefund Policy

All tuition and fees paid for the course are due and refundable when:
(a) The course of instruction is discontinued by the school, preventing a student from completing the course.

OR

(b) The enrollment of student was procured as a result of any misrepresentation in advertising, promotion materials of the school, or representation made by an owner or employee of the school. All refunds will be completed within 30 days after the effective date of enrollment termination. Each Correspondence course is subject to a non-refundable registration fee of 25.00 dollars in addition to the cost of books for the course.

To receive continuing education credit for 360 online courses, a participant must successfully complete an online course final exam within 1 year of initial access to the online course. No credits will be awarded for refunded fees.
A student wishing to cancel his or her registration may do so up to seven (7) days from the date of purchase. Requests for cancellation must be made by contacting 360 by phone or email prior to midnight of the 7th calendar day from the date of purchase. A student wishing to receive a refund on a package will be refunded if the request is made within seven (7) days of package receipt.

If the course(s) includes physical materials, the student has the option to return the book(s) or keep them. The physical materials must be returned to the school at the student’s expense. The physical materials must include a note as the form of contact to 360 to process the refund. Once the physical materials are received, the refund will be processed minus a $25.00 non-refundable fee. All shipping charges are non-refundable. Students choosing to keep the physical materials will be charged the price of the materials minus the $25.00 non-refundable fee. 360 will not grant a refund for any of the following reasons: certificate issued, credit(s) reported, course successfully completed and/or failing grade on the course examination received.

A student failing the personal or course validation is considered to have completed the course but failed. In the event a course is available both online and correspondence/home study/classroom, a fee of $35.00 will assessed to the student for switching the delivery method.

plusResolution Policy

Complaint Resolution Policy: 360′s courses and Customer Service Department are available 24 hours a day 365 days of the year. Students can connect with support for either technical or instructional assistance by toll free telephone, email or live chat. The live chat is available from 8 in the morning until 5 in the evening central standard time. Email support requests are returned within 24 hours or the next business day for the central time zone. In addition, the Customer Service Department handles any grievances/complaints. The 24 hour Customer Service Department ensures the continued success of the learning programs. The Customer Service telephone number is 1-800-442-1149.

Frequently Asked Questions

What is the cost of the course and what methods of payment are accepted?

The cost of each course is located in the course catalog. We accept checks and credit/debit cards (Visa, Master card, American Express, and Discover).

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Yes. 360Training uses a secure server to process all transactions, since credit card transactions are very sensitive in nature.

What happens if I get disconnected from the internet?

If you get disconnected from the internet, you will need to log back into your account. In this case, you will return to the beginning of the lesson you were working on.

Can I take the course from various locations and computers?

Our courses are set up for students to access their account from any computer that is compatible.

What happens if I have technical difficulties or the system malfunctions during the course?

If you experience any problem while taking the course, please call 888-360-TRNG. 360Training provides customer service 24/7.

Can I take this course with the AOL browser?

You can take the course with any browser of your choosing. But we do not support the AOL browser. This means our technical support team is not able to help you in the event of a problem while taking a course w/ the AOL browser. We do suggest that you use another browser while signed on with AOL. To do this, log in to AOL and minimize the program. While still connected to the internet, click on the START button in the lower left hand corner of your screen. Click PROGRAMS, then click INTERNET EXPLORER, the program icon will have a blue “e”.

Do I need to use a PC? What if I have a Macintosh?

If you have a MAC you can still sign on to take any of our classes. Many of our customers have taken their courses on a MAC and had no problems whatsoever. However, be aware that our technical support team may be unable to assist you should you encounter technical difficulties. They do not have MACs and therefore may be unable to replicate any problem you may encounter. If you have a MAC, you will need the latest version of internet explorer as well as the latest version of the Macromedia Flash Player.

Do I need to have sound on my computer to take these classes?

While sound is another feature of our courses, it is not necessary for a customer to have sound in order to learn the course material or complete the course. All information played in audio is also displayed in text by the course player.

How do I get a username or password? What do I use it for? What should I do if I forget it?

The username and password is something selected by the student. It should also be something that they can easily remember. We suggest the student use their email address. Students will use the same username and password each time they attempt to log in to the virtual university page to access their course. This information is entered in the returning students section on the home page of the virtual university. If a student forgets his/her password, he/she can call 888-360-TRNG to request this information.

HOW LONG ARE THE COURSES VALID?

All courses are available for 365 days from date of purchase.

What is a disinterested third party?

A person who has no financial interest in the success or failure of a licensee maintaining an insurance license. The disinterested third party must also certify the exam was closed book and no other assistance was used to obtain a passing score on the exam.

Must I have a sponsor to take CPE courses?

No, you don’t have to be be sponsored to take any of our courses. However, you must be sponsored in order to take your state exam.