CPE Catalog & Events

Accounting Information Systems and Packages. Computer Software in Managerial Accounting. Information Security and Data Protection. The Accountant and the Networked Environment. The Accountant and Database Management Systems. Information Systems and Financial Analysis.

An Overview of Financial Management. Financial Statements and Cash Flow. Evaluating a Firm's Financial Performance. The Time Value of Money. Valuation of Stocks and Bonds. Capital Budgeting Techniques and Practice. Short-Term Financing. Debt Financing. International Finance.

Changes in Accounting Principle. Changes in Accounting Estimate. Changes in Reporting Entity. Correction of an Error in Previously Issued Financial Statements. Corrections Related to Prior Interim Periods. Accounting Changes Disclosures. Error Corrections Disclosures. Updating Reserves. Issuing Customer Invoices. Valuing Inventory. Calculating Depreciation.

The Duration of a Report. Responsibility Reporting. The Flash Report. Expense Reporting. Margin Reporting. Variance Reporting. The Purchase Price Variance. Material Yield Variance. Labor Rate Variance. Variable Overhead Spending Variance.

Role of an Accountant. Chart of Accounts. General Ledger and Trial Balance. Accounting Procedures Accounting for Receivables. Accounting for Investments. Accounting for Inventory. Accounting for Property, Plant, and Equipment. Accounting for Intangibles. Accounting for Equity. Revenue Recognition. Accounting for Payroll. Accounting for Stock-Based Compensation. Accounting for Income Taxes. Accounting for Business Combinations. Foreign Currency Matters. Accounting Changes and Error Corrections. Closing the Books. Financial Statements. Public Company Financial Reporting. Management Reports. Cash Receipts management. Collection Tactics. Payroll Management. Budgeting. Capital Budgeting. Business' Ratios. Cost Object Analysis.

Changes in Accounting Principle. Changes in Accounting Estimate. Changes in Reporting Entity. Correction of an Error in Preciously Issued Financial Statements. Corrections Related to Prior Interim Periods. Materiality of an Error.

Accounting Controls Environment. Order Entry Controls. Credit Controls. Shipping Controls. Customer Billing Controls. Collection Controls. Cash Receipt Controls. Purchase Controls. Accounts payable Controls. Expense Report Controls. Procurement Card Controls. Petty Cash Controls. Receiving Controls. Payroll Controls. Fixed Asset Controls. Treasury Controls. Financial Reporting Controls. Other Controls.

Recent Cases of Accounting Fraud. Motivations of fraud. Opportunity for fraud. Koss Corporation. Fair Finance Company. Diamond Foods.

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.

Everything business people and managers need to know about accounting and finance.

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. Debt Accounting. Accounting Controls and Policies. Financial Reports. Reporting Requirements.

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.

Derivative Financial Instruments and Hedging. Definition of a Derivative. Hedge Accounting. Discontinuing a Cash Flow Hedge. Disclosure of Concentrations of Credit Risk for All Financial Instruments. Offsetting of Assets and Obligations. Transfers and Servicing of Financial Assets and Extinguishments of Liabilities. Options on Issuer's Securities. ASU 2017-12 Targeted Improvements to Accounting for Hedging Activities. Authoritative Literature. ASC, FASB, and Difference between GAAP and IFRS.

Derivatives. Hedge. Foreign Exchange Risk Management Alternatives. Interest Rate Risk Management Alternatives. Credit Risk Management Alternatives. Foreign Exchange Hedging Instruments. Interest Rate Hedging Instruments. Credit Risk Hedging Instruments. Derivative Accounting. Hedge Accounting. Embedded Derivatives. Hedging Controls. Unhedged Foreign Exchange Gains and Losses. Derivative and Hedging Disclosures.

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.

Financial Statement Translation. Foreign Currency Transactions. Other Foreign Currency Topics.

Scope of ASC Topic 460. Guarantees Within Scop. Guarantees Outside of Scope. Recognition Scope Exception. Measurement of Guarantees. Noncontingent Part of a Guarantee. Contingent Part of a Guarantee. Consideration of Transactions Within the Scope of ASC Topic 326-20. Recognition of Guarantees. Subsequent Measurement. Guarantees Within the Scope of ASC Topic 326-20. Guarantee Disclosures. Loss Contingencies. Guarantor's Obligations. Product Warranties. SEC Filer Examples.

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.