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Total courses matching: 35
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Subject Area: Accounting and Auditing  
Field of Study: Accounting  
  Course Title Hours
or AICPA Clarified Attestation Standards 4

Course Topics

  1. Concepts Common to All Attestation Engagements (AT-C 105)
  2. Examination Engagements (AT-C 205)
  3. Review Engagements (AT-C 210)
  4. Agreed-Upon Procedures Engagements (AT-C 215)
or Accounting Standards and SEC Reporting 4

Course Topics

  1. External Financial Reporting
  2. Development of U.S. Accounting Standards
  3. U.S. Generally Accepted Accounting Principles (GAAP)
  4. The SEC and Its Reporting Requirements
  5. International Financial Reporting Standards (IFRS)
or Accounting for Business Combinations and Consolidated Financial Reporting 6

Course Topics

  1. Introduction and Definitions
  2. Accounting for Business Combinations -- Acquisition Method
  3. Preparation of Acquisition-Date Consolidated Balance Sheet
  4. Consolidated Financial Reporting Subsequent to Acquisition Date
  5. Intraentity Transactions -- Eliminating Journal Entries
  6. Other Issues -- Changes in Parent’s Ownership Interest and Deconsolidation
  7. Other Issues -- Business Combination Achieved in Stages
  8. Other Issues -- Variable Interest Entities (VIEs)
  9. Other Issues -- Taxable and Nontaxable Business Combinations
or Accounting for Income Taxes 4

Course Topics

  1. Overview and Basic Definitions
  2. Recognition of Income Tax Expense (Benefit) for the Period
  3. Recognition and Measurement of Deferred Tax Assets and Liabilities
  4. Operating Losses
  5. Other Issues
  6. Taxable and Nontaxable Business Combinations
or Accounting for Intangible Assets and Other Capitalization Issues 4

Course Topics

  1. Introduction
  2. Intangible Assets Distinct from Goodwill
  3. Goodwill
  4. Patents
  5. Computer Software
  6. Research and Development (R&D) Costs
  7. Prepayments
or Accounting for Inventories 4

Course Topics

  1. Introduction
  2. Cost Basis of Inventory – Initial Measurement
  3. Inventory Accounting Systems and Period-End Inventory Physical Count
  4. Cost Flow Methods
  5. Inventory Measurement in the Financial Statements
  6. Gross Profit Method
or Accounting for Investments 4

Course Topics

  1. Introduction
  2. Investment in Equity Securities -- Percentage of Ownership > 50%
  3. Investment in Equity Securities -- 50% ≥ Percentage of Ownership ≥ 20%
  4. Investment in Equity Securities -- Percentage of Ownership < 20%
  5. Investment in Debt Securities
or Accounting for Pensions and Compensated Absences 4

Course Topics

  1. Defined Contribution Plan
  2. Defined Benefit Plan
  3. Defined Benefit Plan -- Components of Pension Expense
  4. Employer Disclosures for a Defined Benefit Pension Plan
  5. Compensated Absences
or Accounting for Property, Plant, and Equipment 4

Course Topics

  1. Introduction
  2. Initial Measurement
  3. Measurement Subsequent to Initial Recognition
  4. Disposal of PPE
  5. Other Issues -- Change in Accounting Estimate and Error Correction in Relation to PPE
  6. Other Issues -- Asset Retirement Obligation
  7. Other Issues -- Depletion
  8. Other Issues -- Exchanges of PPE (Nonmonetary Assets)
  9. Other Issues -- Property Dividends
  10. Other Issues -- Financial Statement Disclosures
or Compilation of Financial Statements -- Clarified Standards 4

Course Topics

  1. Overview
  2. General Principles for SSARSs Engagements (AR-C 60)
  3. Performing a Compilation (AR-C 80)
  4. Reporting on the Financial Statements (AR-C 80)
or Cost Management Terminology and Concepts 4

Course Topics

  1. Cost Management Terminology
  2. Cost Behavior
  3. Cost Classification
  4. Costing Methods
or Current Liabilities 4

Course Topics

  1. Concepts
  2. Trade Accounts Payable
  3. Notes Payable
  4. Current Maturities of Noncurrent Debt
  5. Advances, Coupons, and Premiums
  6. Accrued Expenses
  7. Certain Taxes Payable
  8. Compensated Absences and Postemployment Benefits
  9. Contingencies
  10. Warranties
or Introduction to Financial Statement Analysis 4

Course Topics

  1. Reasons for Financial Statement Analysis
  2. Interested Parties
  3. Financial Statement Analysis
  4. Ratio Analysis: Liquidity
  5. Ratio Analysis: Activity Measures
  6. Ratio Analysis: Leverage and Solvency
  7. Ratio Analysis: Profitability
  8. Ratio Analysis: Valuation
  9. Limitations of Ratio Analysis
  10. Effects of Changing Price Levels
or Lessons for the Accountant from Frauds Related to Misappropriation of Assets 4

Course Topics

  1. Overview of the Issues
  2. Types of Fraud
  3. The Fraud Risk Model
  4. Too Much Authority -- Horsing Around
  5. Abused Authority -- A House of Cards
  6. Background Checks -- And Check the Checks
  7. Theft of Inventory -- A Jewel Case
  8. A Case of Lapping -- Sleight of Hand
  9. Ghosting of Employees -- Carper Caper
  10. Sale of Scrap -- Another Man’s Treasure
  11. Retail Sales -- Cash Is King
  12. Embezzlement -- Grave Consequences
or Main Differences between International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles (GAAP) 4

Course Topics

  1. Inventories
  2. Property, Plant, and Equipment (PPE); Impairment; and Investment Property
  3. Goodwill Impairment Test
  4. Equity Method of Accounting
  5. Other Accounting and Reporting Differences
or Not-for-Profit Entities: Accounting and Reporting 4

Course Topics

  1. Nature of Not-for-Profit Entities
  2. Financial Statements
  3. Contributions
  4. Investments
  5. Healthcare Entities (HCEs)
or Preparation of Financial Statements -- Clarified Standards 2

Course Topics

  1. Overview
  2. General Principles for SSARSs Engagements (AR-C 60)
  3. Preparation of Financial Statements (AR-C 70)
or Preparation of a Statement of Cash Flows 4

Course Topics

  1. Introduction
  2. Definitions
  3. Direct and Indirect Methods of Presenting Operating Cash Flows
  4. Worksheet Preparation (Indirect Method)
  5. Differences between U.S. GAAP and IFRS
or Preparation of the Statement of Changes in Equity 4

Course Topics

  1. Introduction
  2. Contributed Capital
  3. Treasury Stock
  4. Retained Earnings and Dividends
  5. Stock Dividends and Stock Splits
  6. Accumulated Other Comprehensive Income
or Review of Financial Statements -- Clarified Standards 4

Course Topics

  1. Overview
  2. General Principles for SSARSs Engagements (AR-C 60)
  3. Agreement on Engagement Terms
  4. Nature of Review Evidence
  5. Reporting on the Financial Statements
  6. Documentation in a Review Engagement
  7. Change in Engagement from Audit to Review
or Valuing Inventory to Avoid Poor Pricing Decisions 4

Course Topics

  1. Introduction and Terminology
  2. Absorption (Full) vs. Variable (Direct) Costing
  3. Joint Product Costing
  4. By-Product Costing
  5. Overhead Costs and Normal Costing
  6. Allocation of Service Department Costs
  7. Application
Field of Study: Accounting-Governmental  
  Course Title Hours
or Governmental Accounting: Concepts and the CAFR 4

Course Topics

  1. Objective and Elements
  2. The CAFR and the Reporting Entity
  3. Measurement Focus and Basis of Accounting
  4. Financial Statement Basics
  5. Government-Wide Reporting
  6. Fund Accounting
  7. Fund Financial Statement Basics
  8. Governmental Funds Reporting
  9. Proprietary Funds Reporting
  10. Fiduciary Funds Reporting
  11. Interfund Activity
Field of Study: Auditing  
  Course Title Hours
or Audit Evidence: Applications 4

Course Topics

  1. Substantive Testing of Sales and Receivables
  2. Substantive Testing of Cash
  3. Substantive Testing of Accounts Payable and Purchases
  4. Substantive Testing of Inventory
  5. Substantive Testing of Property, Plant, and Equipment
  6. Substantive Testing of Investments
  7. Substantive Testing of Noncurrent Debt
  8. Substantive Testing of Equity
  9. Substantive Testing of Payroll
or Audit Evidence: Concepts 4

Course Topics

  1. Nature, Sufficiency, and Appropriateness (AU-C 500)
  2. Analytical Procedures (AU-C 520)
  3. Written Representations (AU-C 580)
  4. Litigation, Claims, and Assessments (AU-C 501)
  5. Subsequent Events and Subsequently Discovered Facts (AU-C 560)
  6. Using the Work of a Specialist (AU-C 500 and AU-C 620)
  7. Related Parties (AU-C 550)
  8. Statement of Cash Flows
or Audit Planning and Risk Assessment for External Auditors 4

Course Topics

  1. Introduction
  2. Pre-Engagement Acceptance Activities (AU-C 210 and AS 1010)
  3. Planning an Audit (AU-C 300, AS 2101, and AS 1210)
  4. Understanding the Entity and Assessing Risks (AU-C 315 and AS 2110)
  5. Audit Risk and Materiality (AU-C 200, AU-C 320, AU-C 450, AS 1101, and AS 2105)
  6. Analytical Procedures (AU-C 520 and AS 2305)
  7. Consideration of Fraud in a Financial Statement Audit (AU-C 240 and AS 2401)
  8. Consideration of Laws and Regulations in an Audit (AU-C 250 and AS 2405)
  9. Audit Documentation (AU-C 230 and AS 1215)
or Financial Statement Audit Reports 4

Course Topics

  1. The Auditor’s Reporting Responsibility
  2. The Auditor’s Report (AU-C 700)
  3. Qualified Opinions (AU-C 705)
  4. Adverse Opinions (AU-C 705)
  5. Disclaimers of Opinion (AU-C 705)
  6. Group Audits and Component Auditors (AU-C 600)
  7. Consistency of Financial Statements (AU-C 708)
  8. Uncertainties and Going Concern Issues (AU-C 570 and AU-C 705)
  9. Comparative Financial Statements (AU-C 700)
  10. Emphasis-of-Matter and Other-Matter Paragraphs (AU-C 706)
or Internal Auditing: Audit Evidence and Documentation 4

Course Topics

  1. Identifying Information
  2. Analysis and Evaluation
  3. Sources of Information
  4. Nature of Information
  5. Procedures
  6. Documenting Information
  7. Review of Working Papers
  8. Control of Working Papers
or Internal Auditing: Charter, Independence, and Objectivity 2

Course Topics

  1. Charter
  2. Independence
  3. Objectivity
  4. Independence and Objectivity
or Internal Auditing: Communicating Results 2

Course Topics

  1. Types of Communications
  2. Final Communications
  3. Quality of Communications
  4. Disseminating Results
  5. Monitoring Progress
or Internal Auditing: Nature of Work, Governance, and Compliance 2

Course Topics

  1. Nature of Work
  2. Governance
  3. Compliance
  4. Monitoring and Follow-Up
or Internal Control: Basic Concepts for the External Auditor 4

Course Topics

  1. Introduction to Internal Control (AU-C 315)
  2. Understanding Internal Control (AU-C 315)
  3. Using the Work of Internal Auditors (AU-C 315 and AU-C 610)
  4. Assessing Risks (AU-C 315 and AU-C 330)
  5. Communicating Internal Control Related Matters Identified in an Audit (AU-C 265)
  6. Internal Control Documentation (AU-C 315)
or Internal Control: Cycle Approach 4

Course Topics

  1. Sales-Receivables-Cash Receipts Cycle
  2. Purchases-Payables-Cash Disbursements Cycle
  3. Payroll Cycle
  4. Other Cycles
or Overview of the Sarbanes-Oxley Act and the Public Company Accounting Oversight Board 2

Course Topics

  1. Nature of the Sarbanes-Oxley Act (SOX)
  2. Nature of the Public Company Accounting Oversight Board (PCAOB)
  3. Registration under the PCAOB
  4. PCAOB Oversight of the Profession
  5. PCAOB Auditing, Ethics, and Quality Control Standards
  6. PCAOB Inspections
  7. Integrated Audit of Internal Controls
or Reporting Issues: Topics for the Independent Auditor 4

Course Topics

  1. Interim Financial Information (AU-C 930 and AS 4105)
  2. Letters for Underwriters and Certain Other Requesting Parties (AU-C 920 and AS 6101)
  3. Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 (AU-C 925 and AS 4101)
  4. Other Information in Documents Containing Audited Financial Statements (AU-C 720 and AS 2710)
  5. Required Supplementary Information (RSI) (AU-C 730 and AS 2705)
  6. Supplementary Information in Relation to the Financial Statements as a Whole (AU-C 725 and AS 2701)
  7. Engagements to Report on Summary Financial Statements (AU-C 810 and AS 3315)
  8. Reports on Application of Requirements of an Applicable Financial Reporting Framework (AU-C 915 and AS 6105)
  9. Financial Forecasts and Projections (AT-C 305)
  10. Reporting on Pro Forma Financial Information (AT-C 310)
  11. Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement (AU-C 805 and AS 3305)
  12. Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks (AU-C 800 and AS 3305)
or The Auditor’s Consideration of Fraud 2

Course Topics

  1. Introduction
  2. Nature of Fraud
  3. The Auditor’s Responsibility
  4. Considering Fraud Risks
  5. Audit Evidence Relating to Fraud
 
AICPA Clarified Attestation Standards
AICPA Code of Professional Conduct
Accounting Standards and SEC Reporting
Accounting for Business Combinations and Consolidated Financial Reporting
Accounting for Income Taxes
Accounting for Intangible Assets and Other Capitalization Issues
Accounting for Inventories
Accounting for Investments
Accounting for Pensions and Compensated Absences
Accounting for Property, Plant, and Equipment
Audit Evidence: Applications
Audit Evidence: Concepts
Audit Planning and Risk Assessment for External Auditors
CIA Ethics
CMA Ethics
Choosing the Best Entity for a New Business
Compilation of Financial Statements -- Clarified Standards
Corporate: Taxable Income (2017)
Corporations: Nature, Formation, and Financing
Cost Management Terminology and Concepts
Current Liabilities
EA/RTRP Ethics
Estates, Trusts, and Wealth Transfer (2018)
Ethics for CMAs
Ethics in Tax Practice
Financial Statement Audit Reports
Firm's Capital Structure
Firm's Cost of Capital and Short-Term Financing
Florida CPA Ethics
Governmental Accounting: Concepts and the CAFR
High-Income Employees: Highly Compensated Employees Hot Spots
Individual: Above-the-Line Deductions and Losses (2017)
Individual: Accounting Methods, Filing Status, and Personal Exemptions (2017)
Individual: Exclusions from GI (2017)
Individual: Gross Income (2017)
Individual: Itemized Deductions (2018)
Internal Auditing: Audit Evidence and Documentation
Internal Auditing: Charter, Independence, and Objectivity
Internal Auditing: Communicating Results
Internal Auditing: Nature of Work, Governance, and Compliance
Internal Control: Basic Concepts for the External Auditor
Internal Control: Cycle Approach
Introduction to Financial Statement Analysis
Landlord and Tenant
Lessons for the Accountant from Frauds Related to Misappropriation of Assets
Lessons for the Tax Preparer
Limited Liability Companies
Main Differences between International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles (GAAP)
Mortgages
New York CPA Ethics &#8211; General Studies Course
Not-for-Profit Entities: Accounting and Reporting
Overview of the Sarbanes-Oxley Act and the Public Company Accounting Oversight Board
Practice Before the IRS (2017)
Preparation of Financial Statements -- Clarified Standards
Preparation of a Statement of Cash Flows
Preparation of the Statement of Changes in Equity
Property Transactions: Character and Recognition for Property Sales and Exchange (2017)
Reporting Income from Debt Cancelation (2018)
Reporting Issues: Topics for the Independent Auditor
Review of Financial Statements -- Clarified Standards
Saving Your Clients Money and Getting Repeat Business: Tax Planning (2017)
Schedule C Hot Spots: Sole Proprietors (2018)
Self-Employed Payroll Hot Spots: S Corporation and LLC Compensation (2018)
Staying Current with Tax Laws: Federal Tax Update (2018)
Tax Procedures (2017)
The Auditor's Consideration of Fraud
The New Section 199A: Qualified Business Income Deduction
The Vacation Home
Valuing Inventory to Avoid Poor Pricing Decisions
Working from Home: The Home Office Deduction