All Credit Hours
7 Habits of Effective CFOs
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Course number: PD473302
The 7 Habits of Effective CFOs course discusses the top seven tasks that a chief financial officer should address in order to be as effective as possible. The suggestions cover a broad range of topics, including financial analysis, cutting back failing or substandard operations, bottleneck management, and how to deal with risk. The course also notes how these recommendations vary from the contents of a typical CFO job description. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Personal Development Course credit: 1 hour
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Contents
7 Habits of Effective Controllers
Course number: PD473202
The 7 Habits of Effective Controllers course discusses the top seven tasks that a controller should address in order to be as effective as possible. The suggestions cover a broad range of topics, including how to develop a system for eliminating transaction errors, the alternatives for eliminating reports, and how to point out financial problems to management. The course also notes how these recommendations vary from the contents of a typical controller job description. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Personal Development Course credit: 1 hour
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Accountant's Guide to Computers and Information Technology
Course number: CC764706
Covers what accountants should know about computers, information systems and technology. Explains the use of popular accounting, compliance, tax, audit, write-up, forecasting, budgeting, project management, and activity-based accounting (ABC) software. The importance of information system and data protection, databases, artificial intelligence and expert systems, client/server computing, and telecommunications are also discussed. Also teaches you how to make lease-purchase decisions and analyze and evaluate information technology investments. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Information Technology. Course credit: 6 hours
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Accountants' Guidebook
Course number: AA477704
This course is intended to improve the performance of accountants by increasing their knowledge of the practical operational details of accounting, as well as the accounting standards to which they are subjected. Covers accounting for receivables, investments, inventory, intangibles, equity, payroll, stock-based compensation, income taxes, business combinations, and property, plant & equipment. You will also learn about revenue recognition, foreign currency matters, accounting for leases, accounting changes and error corrections, closing the books, preparing financial statements, public company financial reporting, management reports, cash receipts management, collection tactics, payroll management, budgeting, business ratios, cost object analysis, and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 30 hours
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Accounting Changes and Error Corrections
Course number: AA458202
Accounting Changes and Error Corrections describes the situations in which it is necessary to make adjustments to prior period financial statements, and when adjustments are only needed for the current period or in future periods. The differing treatments of changes in accounting principle, accounting estimate, and reporting entity are noted, as well as how to deal with the correction of errors in previously issued financial statements. The course also addresses the concept of materiality, which pertains to the correction of accounting errors. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 1 hour
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Accounting Controls
Course number: AA471805
Describes the controls needed for all of the major functional areas of a business, including order entry, credit, receipt of cash, shipping, customer billing, accounts receivable collection, purchasing, accounts payable, expense report processing, procurement cards, petty cash, receiving, payroll, fixed assets, cash forecasting, and funding-related aspects of the treasury function. Also describes the types of controls needed for closing the books. Includes numerous illustrations and flowcharts. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 12 hours
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Accounting Desk Book: Selected Topics
Course number: AA990227
Discusses selected topics that cover many aspects of accounting. These topics include the principles, disclosure, analysis, and interpretation of financial statements, revenues and expenses, stockholders’ equity, the Statement of Cash Flows, segment reporting, cost accounting, budgeting, change in accounting methods, auditor independence rules, practicing before the IRS and the power of attorney guidelines, internet accounting, e-commerce, insurance accounting, expert witness guidelines, internal controls, the going concern concept, interim reporting guidelines, reporting of cash payments over $10,000, goodwill, foreign currency translations, the FASB codification project and international convergence, and the whistleblower program. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 24 hours
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Accounting Ethics: Duties and Responsibilities
On SaleThanksgiving Ethics Sale through Monday, November 29 (regular price $49)
Course number: ETH640402
This ethics course meets the requirements for those states which require a general or behavioral ethics course. It uses a contemporary focus which immerses you in real world ethical questions. Covers topics related to: duties as a whistleblower; duties of tax professionals; duties of fiduciaries including financial planners, trustees, and executors; duties in the accounting workplace; and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Note: Course meets the ethics requirement for the following states: AK, AL, AR*, CA**, CO, CT, DC, HI, ID, IA, IL, IN, KS, KY, MA, MD, ME, MI, MN, MO, MT, NC, ND, NE, NH, NM, NV, OK, OR, PA, RI, VT, WI, WV, and WV. (*AR requires 1 hour of state-specific; **CA also requires a state-approved course once every 6 years; this course does not meet that requirement). If there is any doubt as to acceptability for your specific requirements, please check with your State Board.NASBA field of study: Behavioral Ethics Course credit: 4 hours
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Accounting Ethics: Professional Rules of Conduct
On SaleThanksgiving Ethics Sale through Monday, November 29 (regular price $49)
Course number: ETH640302
This ethics course meets the requirements for those states which require a general or behavioral ethics course. It uses a contemporary focus which immerses you in real world ethical questions. Covers topics related to professional rules of conduct including: discreditable acts including discrimination, deceit, and disclosure; confidentiality; independence and moral seduction; conflicts of interest; and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Note: Course meets the ethics requirement for the following states: AK, AL, AR*, CA**, CO, CT, DC, HI, ID, IA, IL, IN, KS, KY, MA, MD, ME, MI, MN, MO, MT, NC, ND, NE, NH, NM, NV, OK, OR, PA, RI, VT, WI, WV, and WV. (*AR requires 1 hour of state-specific; **CA also requires a state-approved course once every 6 years; this course does not meet that requirement). If there is any doubt as to acceptability for your specific requirements, please check with your State Board.NASBA field of study: Behavioral Ethics Course credit: 4 hours
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Accounting Ethics: Understanding Ethical Frameworks
On SaleThanksgiving Ethics Sale through Monday, November 29 (regular price $49)
Course number: ETH640102
This ethics course meets the requirements for those states which require a general or behavioral ethics course. It uses a contemporary focus which immerses you in real world ethical questions. Covers topics related to: ethical principles and reasoning; core philosophies; virtue, justice, and social responsibility; and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Note: Course meets the ethics requirement for the following states: AK, AL, AR*, CA**, CO, CT, DC, HI, ID, IA, IL, IN, KS, KY, MA, MD, ME, MI, MN, MO, MT, NC, ND, NE, NH, NM, NV, OK, OR, PA, RI, VT, WI, WV, and WV. (*AR requires 1 hour of state-specific; **CA also requires a state-approved course once every 6 years; this course does not meet that requirement). If there is any doubt as to acceptability for your specific requirements, please check with your State Board.NASBA field of study: Behavioral Ethics Course credit: 4 hours
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Accounting Ethics: Understanding Unethical Behaviors
On SaleThanksgiving Ethics Sale through Monday, November 29 (regular price $49)
Course number: ETH640202
This ethics course meets the requirements for those states which require a general or behavioral ethics course. It uses a contemporary focus which immerses you in real world ethical questions. Covers topics related to: why we cheat; greed, corruption, and collusion; fraud and earnings management; and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Note: Course meets the ethics requirement for the following states: AK, AL, AR*, CA**, CO, CT, DC, HI, ID, IA, IL, IN, KS, KY, MA, MD, ME, MI, MN, MO, MT, NC, ND, NE, NH, NM, NV, OK, OR, PA, RI, VT, WI, WV, and WV. (*AR requires 1 hour of state-specific; **CA also requires a state-approved course once every 6 years; this course does not meet that requirement). If there is any doubt as to acceptability for your specific requirements, please check with your State Board.NASBA field of study: Behavioral Ethics Course credit: 4 hours
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Accounting for Casinos and Gaming
Course number: AA462702
The Accounting for Casinos and Gaming course provides an overview of gaming operations, and describes those accounting issues most relevant to a gaming entity. Topics covered include the accounting for loyalty and incentive programs, jackpots, chips and tokens, licensing fees, payroll, marker collections, fixed assets, and interest capitalization. The course also addresses gaming controls and federal reporting requirements. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 10 hours
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Contents
Accounting for COVID-19, the CARES Act, and PPP Loans
Course number: AA705402
The objective of this course is to inform the reader of the accounting and financial reporting impacts of the economic crisis created by the coronavirus (COVID-19), and the changes made by the 2020 CARES Act. Topics include: Disclosures of subsequent events and risks and uncertainties; going-concern reporting and disclosure issues; impairment issues related to goodwill and other long-lived assets; accounting for variable consideration revenue and onerous contracts; dealing with inventory costs and stock market investment losses; collectability of trade receivables; exit and termination benefit obligations; contingencies, and accounting and auditing engagement matters. With respect to the 2020 CARES Act, the course discusses the accounting for Paycheck Protection Plan (PPP) loans, accounting for tax changes made by the CARES Act, and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 4 hours
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Accounting for Derivatives and Hedges
Course number: AA452803
Accounting for Derivatives and Hedges describes a number of derivatives that can be used to mitigate certain types of risk, with an emphasis on how these derivatives are deployed. The course also notes the accounting, controls, and disclosures for derivatives and hedges, with specific emphasis on cash flow hedges and fair value hedges. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 3 hours
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Accounting for Earnings per Share
Course number: AA456802
Earnings per share information must be included in the financial statements of a public company. Accounting for Earnings per Share walks you through the process of calculating this information. It does so by describing the requirements for calculating and presenting basic earnings per share and diluted earnings per share. It also addresses the calculation methods used to derive earnings per share, including the treasury stock method, reverse treasury stock method, and two-class method. In short, this course is a handy ongoing reference for anyone who has to calculate earnings per share information on a regular basis. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 1 hour
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Accounting for Entities with Oil and Gas Producing Activities
Course number: AA688601
This course, based on the Audit Guide published by the AICPA, contains the following topics: overview of the oil and gas industry; primary business activities of the oil and gas industry, accounting for common oil and gas ownership arrangements, coverage of both the successful efforts and full cost methods of accounting for oil and gas activities, and accounting for international oil and gas activities. It also contains information regarding tax considerations, auditing, and internal control considerations. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 16 hours
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Accounting for Income Taxes
Course number: AA772304
Corporations must file income tax returns following the guidelines developed by the IRS. Since GAAP and tax regulations differ in a number of ways, pretax financial income and taxable income differ as well. Therefore, the amount that a company reports as tax expense will differ from the amount of tax payable to the IRS. This course covers the basic guidelines that companies must follow in reporting income taxes and the disclosure requirements associated with deferred taxes, reviewing some of the concepts and items discussed in ASC 740, Income Taxes. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 6 hours
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Accounting for Intangible Assets
Course number: AA269901
The Accounting for Intangible Assets course covers the different types of intangible assets, and then describes how to account for goodwill, including goodwill impairment testing and the situations in which goodwill can be amortized. Further, the accounting for internal-use software, website development costs, and patents are noted. A complete set of financial statement disclosure requirements for intangible assets is also stated. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 1 hour
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Accounting for Inventory
Course number: AA440303
Presents every issue that the accountant might need to create and maintain a comprehensive system of inventory accounting. Topics covered include periodic vs. perpetual inventory systems, inventory counting and reconciliation, estimating ending inventory, cost layering, standard costing, job costing, process control, overhead allocation, the lower of cost or market rule, obsolete inventory, spoilage, rework, scrap, disclosures, transfer pricing, controls, fraudulent inventory transactions, budgeting, measurements, sample journal entries, and much more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 15 hours
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Accounting for Investments
Course number: AA447504
Accounting for Investments describes how the accounting varies for each type of investment classification, notes the treatment of impaired assets, how to deal with realized and unrealized gains and losses, and the treatment of other accounting concepts. The course also describes the controls, forms, and procedures needed to effectively manage investments. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 3 hours
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Accounting for Leases
Course number: AA464502
The Accounting for Leases course discusses the different components of leases, the types of leases that may be used by a lessee and lessor, and the accounting for each type of lease. The course also addresses how lease liabilities and right-of-use assets are calculated and presented in the financial statements. A number of additional topics are addressed, including the treatment of initial direct costs, sale and leaseback transactions, and lease-related disclosures. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 2 hours
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Accounting for Managers
Course number: AA440703
Describes how accounting transactions are compiled into financial statements and how information about company performance can be extracted from those statements. Includes: an overview of the financial statements, interpreting financial statements using ratios, evaluation of responsibility centers, an overview of selected accounting standards, sales and marketing decisions, human resources decisions, investment decisions, acquisition decisions, cost accounting tools and concepts, target costing, constraint analysis, budgeting concepts and controls, and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 18 hours
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Accounting for Pensions
Course number: AA791901
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. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 4 hours
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Accounting for Stock-Based Compensation
Course number: AA458403
The Accounting for Stock-Based Compensation course describes the treatment of equity-based compensation that is paid to employees and outsiders. The valuation and expense recognition for these stock awards is discussed, along with the related concepts of employee stock ownership plans and employee share purchase plans. In addition, the views of the Securities and Exchange Commission in regard to this topic are summarized. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 2 hours
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Accounting for the Tax Cuts and Jobs Act
Available in PDF format only
Course number: AA781102
Topics include an analysis of adjustments required to be made to deferred income tax assets and liabilities, including those assets related to net operating losses, newly issued ASU 2018-02 related to the tax effect of accumulated other comprehensive income, accounting for the change from an S to a C corporation, impact of the elimination of like-kind exchanges, GAAP accounting for bonus and Section 179 depreciation, new limitations on interest deduction, SEC SAB 118 transition rules, presenting the tax benefit of an NOL carryover, and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 2 hours
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Accounting Procedures
Course number: AA415205
This course contains the detailed procedures and forms needed for every accounting system, from accounts payable to treasury, as well as for such operational areas as order entry, shipping, purchasing, and receiving. Procedures are separately stated for manual and computerized accounting systems. The course also addresses how to create and enforce procedures, as well as when to update them. In short, this course provides the baseline policy and procedure information needed to enhance the operations of any business. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 12 hours
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Acting as an Executor
Course number: B531809
This course is a complete overview of the job associated with acting as an executor. Covers: the first steps to take; claiming life insurance, Social Security and other benefits; making sense of a will; what to do if there is no will; taking inventory and locating assets; estimating the value of assets; determining how title is held; paying claims and debts; selling property; giving property to beneficiaries; determining whether or not probate is necessary; identifying the types of property that does not go through probate; taxes; probate court proceedings; handling trusts; caring for children and their property; working with lawyers and appraisers; and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Specialized Knowledge Course credit: 24 hours
Printed Version$139
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Agricultural Accounting
Course number: AA482802
This course addresses every aspect of the accounting that one might encounter in a farm, ranch, or related business. The intent is to not only explain accounting concepts, but also to provide examples and show how an accounting system can be constructed and operated. The course pays particular attention to unique aspects of agricultural accounting that are not encountered in other industries, including special valuation rules for inventory, hedging transactions, dealing with cooperatives, and recording noncurrent farm assets. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 10 hours
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Audit Conclusions and Reporting
Course number: AA641201
This course is based on AU-C Sections 700-799, as presented in the AICPA’s Codification of Statements on Auditing Standards. Topics include: forming an opinion and reporting on financial statements; auditing interpretations of Section 700; communicating key audit matters in the independent auditor’s report; modifications to the opinion in the independent auditor’s report; emphasis-of-matter paragraph and other-matter paragraphs in the independent auditor’s report; consistency of financial reports; other information in documents containing audited financial statements; supplementary information in relation to the audited financial statements as a whole; required supplementary information; and more. Course level: Basic. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Auditing Course credit: 18 hours
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Audit Sampling
Course number: AA684901
This course, based on the AICPA Audit Guide, presents recommendations on the application of GAAS to audits involving the use of audit sampling methods. The auditing guidance in this edition of the guide has been conformed to SAS Nos. 122-130, which have been issued since 2011 as part of the Clarity Project (ASB). The course also includes increased guidance on the use of nonstatistical audit sampling. This guidance is more integrated and explains throughout the guide the common factors that need to be considered when following either a statistical or nonstatistical approach. Although the purpose of this guide is to provide guidance to help auditors apply audit sampling in accordance with AU-C section 530, Audit Sampling (AICPA, Professional Standards), the concepts and procedures described herein may be also useful when performing attestation engagements that involve sampling. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Auditing Course credit: 12 hours
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Auditing Developments
Course number: AA771409
Part of planning an audit involves consideration of the business and economic environment in which the client operates. To deal with the volatility in the business climate, auditors should focus their efforts in key areas and should take lessons from litigation. In this course, auditors will learn how to perform more efficient engagements, understand the new auditor’s report guidance found in SAS Nos. 134–139, agreed-upon engagements in SSAE No. 19. Additionally, the course focuses on recalling, recognizing and identifying rules related to auditing standards including new developments pertaining to those standards. The course also addresses auditing issues related to the coronavirus (COVID-19). Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Auditing Course credit: 16 hours
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Auditors' Reports
Course number: AA681502
This course provides guidance on developing the auditor’s report in accordance with applicable AICPA professional standards, supplemented with best practice recommendations to ensure that practitioners issue the highest quality auditor’s report for the particular circumstances of their engagements. Illustrative examples are provided so practitioners can easily apply the guidance. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Auditing. Course credit: 6 hours
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Avoiding Probate
Course number: B530313
Probate can drag on for years, and the costs -- including lawyer’s fees, appraisal fees, court fees -- can easily eat up thousands of dollars. Luckily, there are simple and effective strategies to avoid probate. You’ll learn how to: set up payable-on-death bank accounts; name a beneficiary for retirement accounts; register assets in transfer-on-death forms; hold property in joint ownership; take advantage of special procedures for small estates; create a living trust; give away property now; and more. Includes state-by-state charts to show which techniques will work in your state. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Specialized Knowledge Course credit: 10 hours
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Balance Sheet: Reporting Assets
Course number: AA775703
This course discusses generally accepted accounting principles (GAAP) for reporting assets on the balance sheet. An asset is an item of economic value that is expected to yield a benefit to the owing entity in future periods. Assets are classified as being either current or noncurrent. Current assets, such as cash, accounts receivable, and prepaid expenses, are expected to be consumed within one year, while noncurrent assets, such as long-term investments, property, plant and equipment, and intangible assets, are to be consumed in more than one year. This course includes a discussion of both current and noncurrent assets. For example, promulgated GAAP for current assets is provided in ASC 210-10-45-1 through 45-4, Balance Sheet: Overall. Receivables are covered in ASC 310 Receivables comprising nonrefundable fees, loans and debt securities, and troubled debt restructurings by creditors. Guidance on the accounting and reporting of inventory is provided in ASC 330 Inventory. ASC 360 Property, Plant, and Equipment provides guidance on accounting for long-lived tangible assets such as land and land improvements, buildings, and equipment. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 4 hours
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Balance Sheet: Reporting Liabilities
Course number: AA775902
This course discusses the accounting, reporting, and disclosures associated with both current and long-term liabilities on the balance sheet. A liability is a legal debt or obligation that arises during the course of business operations. A current liability, such as accounts payable, is payable within one year. Long-term liabilities, such as bonds payable, long-term loans, and capital leases, are obligations that are not due within one year of the date of the balance sheet. This course includes items covered in ASC 210-10-45-5 through 45-12, Balance Sheet: Overall and 470-10, Debt: Overall. Topics cover 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. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 3 hours
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Behavioral Ethics
On SaleThanksgiving Ethics Sale through Monday, November 29 (regular price $29)
Course number: ETH491102
Managers must routinely make decisions where there are ethical considerations. Behavioral Ethics provides guidance for how to proceed through these tangled situations. It does so by discussing the different theories of how people deal with ethical dilemmas and goes on to cover a number of issues that can impact these decisions. Examples of these issues are contextual factors, the ethical infrastructure of a business, the role of leaders, and employee interactions with management. The course also addresses the fraud triangle, fraud addiction, whistleblowing, and several similar topics. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Note: Course meets the ethics requirement for the following states: AK, AL, AR*, CA**, CO, CT, DC, HI, ID, IA, IL, IN, KS, KY, MA, MD, ME, MI, MN, MO, MT, NC, ND, NE, NH, NM, NV, OK, OR, PA, RI, VT, WI, WV, and WV. (*AR requires 1 hour of state-specific; **CA also requires a state-approved course once every 6 years; this course does not meet that requirement). If there is any doubt as to acceptability for your specific requirements, please check with your State Board.NASBA field of study: Behavioral Ethics Course credit: 2 hours
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Budgeting
Course number: B479105
Addresses all aspects of the budgeting conundrum: how to create a budget, whether there are variations on the concept that may work better, and how to operate without any budget at all. The course covers all parts of a traditional corporate budget, including such areas as the production budget, inventory budget, and master budget. Flexible budgeting and zero-base budgeting are also covered. The course also discusses a variety of budget-related systems, such as procedures, reporting, and controls. An appendix contains a sample budget, showing subsidiary budget schedules rolling up into a master budget. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Finance Course credit: 16 hours
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Business Combinations and Consolidations
Course number: AA453303
This course describes the accounting for business combinations, including the identification of goodwill, reverse acquisitions, and disclosures. The course also notes how to account for a reduced investment in an investee using the equity method. The course goes on to discuss goodwill impairment, the consolidation of financial statements, and the steps involved in integrating accounting activities following a business combination. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 3 hours
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Business Insurance Fundamentals
Course number: B459102
Business Insurance Fundamentals provides an overview of the insurance industry, including the operations and distribution systems of insurers. The course also notes the more common insurance policy terms and conditions, the types of insurance most applicable to businesses, and how to manage and account for insurance. There is a particular emphasis on managing the cost of insurance. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Finance Course credit: 3 hours
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Business Ratios
Course number: B438804
This course describes more than 200 ratios and other measurements that can be used to analyze the results, liquidity, and cash flows of a business. The measurement areas covered include performance, liquidity, cash flow, share performance, growth, constraint, throughput, facilities, fixed assets, inventory, payroll, pricing, product design, purchasing, marketing, and return on investment. Examples of the functional areas also covered by the course include cash management, credit and collections, customer service, human resources, production, and sales. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Finance Course credit: 17 hours
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Business Valuation
Course number: B462502
Business Valuation explores the full range of valuation methods that can be used to derive a business valuation. The course notes the circumstances under which each method should be used, and also describes how to sort through situations in which a range of valuations are indicated. The course goes on to describe valuation methods for intangible assets, a number of valuation adjustment factors, valuation mistakes, and similar topics. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Finance Course credit: 3 hours
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Capital Budgeting
Course number: B456102
Capital Budgeting describes how requests for capital investments are documented and examined. It also covers the primary methods for determining whether a proposed investment is acceptable, as well as a number of strategic considerations. Lease or buy financing options are also discussed, along with a system of capital budgeting controls. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Finance Course credit: 5 hours
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CFO Guidebook
Course number: B447304
This course will help you understand the key responsibilities of the CFO position. It discusses the role of the CFO in strategic planning, the control environment, the acquisition process, including due diligence and valuation, and much more. You’ll also learn all about budgeting, cash management, fund raising, going public, funding, information technology and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Management Services Course credit: 22 hours
Printed Version$139
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Change Management
Currently available in PDF format only
Course number: MM273101
The Change Management course is designed to assist the reader in conducting major change initiatives. It focuses on the many pitfalls that can cause failure, as well as the best change management process for improving the odds of success. The course also notes the characteristics of the person who should lead a change initiative, and how to deal with the conflicts that are frequently triggered by a major change. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Management Services. Course credit: 3 hours
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Closing the Books
Course number: AA419405
This course demonstrates how the accounting systems summarize information into financial statements, how to close the books efficiently, how to construct financial statements, and the controls and record keeping systems needed to close the books. Includes detailed information on closing each system, including Cash, Accounts Receivable, Inventory, Fixed Assets, Accounts Payable, and Payroll. Also covers various financial statement formats and how to create them, as well as the general types of disclosures that should accompany the financial statements. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 15 hours
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Coaching and Mentoring
Course number: MM468302
The Coaching and Mentoring course discusses how to engage in the coaching and mentoring of employees, so that the results of these engagements are maximized. Topics covered include coaching models, the types of questions to use, how to issue feedback, session preparation, the different types of mentoring arrangements, and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Personnel/Human Resources Course credit: 3 hours
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Complete Guide to Investing
Course number: FP767307
This course teaches you the securities market, the various types of investment securities (stocks, bond, options, futures, tax-advantaged investments, mutual funds, etc.), and the risk-return characteristics of each. It focuses on the principles and tools of investment analysis, asset allocation, portfolio selection and management. The course details various investments, the features of each type of investment, the advantages and disadvantages of each investment category, including global investing, and when a particular investment type might be suitable for you. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Finance Course credit: 13 hours
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Conducting Compilation Engagements
Course number: AA483401
A compilation engagement involves a greatly reduced set of activities from a review engagement, and especially from an audit. In Conducting Compilation Engagements, we describe the steps required to complete a compilation, as well as every other aspect of a compilation engagement, including the engagement letter and the compilation report. The course also includes the requirements for an engagement in which the accountant is called upon to prepare financial statements for a client. This course is based on SSARS 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Auditing Course credit: 1 hour
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Conducting Review Engagements
Course number: AA483302
A review engagement involves a significantly reduced set of activities from an audit engagement, with a focus on analytical procedures and inquiries. In Conducting Review Engagements, we describe the nature of these analytical procedures and inquiries, as well as every other aspect of a review engagement, including the engagement letter, representation letter, and accountant’s review report. This course is based on SSARS 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Auditing Course credit: 2 hours
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Conflict Management
Course number: PD484102
The Conflict Management course discusses the causes of conflict, the choices available for how to deal with it, how to assess a conflict, and how to work through a conversation to resolve the issue. The course also addresses specific conflict situations and how they can be resolved, as well as the use of dispute resolution systems. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Personal Development Course credit: 4 hours
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Construction Accounting
Course number: AA475203
This course addresses every aspect of the accounting for a construction business. The intent is to not only explain accounting concepts, but also provide examples and show how an accounting system can be constructed and operated. The course pays particular attention to unique aspects of construction accounting that are not encountered in other industries, including the job cost ledger, change orders, back charges, percentage of completion calculations, and the treatment of anticipated losses on contracts. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 11 hours
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Controller Guidebook
Course number: B483605
Covers every aspect of being a controller, including the management of accounts payable, cash, collections, inventory, payroll, and more. It also shows you how to close the books, which reports to issue to the management team, how to create a budget, and how to select and install an accounting computer system. Provides comprehensive coverage not only of what to do, but critical timing and sequence considerations for when to do it, how each element should be done, to whom to delegate required tasks and functions, how to manage the many functions, and why each is needed for the full range of controller responsibilities. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Management Services Course credit: 20 hours
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Coronavirus Tax Summary
Course number: TAX791921
The Families First Coronavirus Response Act was signed by President Trump on March 18, 2020. Later on March 27, 2020, he signed the Coronavirus Aid, Relief, and Economic Security (CARES) Act, with a $2.2 trillion price tag. The Consolidated Appropriations Act (CAA), with a $900 billion price tag was signed into law on December 27, 2020 by President Trump. And finally, the American Rescue Plan Act of 2021 was signed on March 11, 2021. These Acts have been supplemented by pronouncements from the Treasury Department and Internal Revenue Service. These emergency coronavirus provisions are intended to limit the spread of the pandemic, support relief efforts, and stabilize the economy. This course is an overview and summary of tax provisions contained in the above legislation and government pronouncements. It provides a reference to selected individual, business, retirement, employment, filing, and charitable tax provisions adopted. The resulting major tax impact carries special meaning to the tax practitioner and return preparer. The course is intended to be a resource for tax professionals and staff alike to gain easy access to the most important major changes. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 3 hours
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Corporate Cash Management
Course number: B475804
The proper management of cash is an essential part of business operations. Corporate Cash Management provides an essential framework for the development and operation of a cash management system. It does so by showing how to forecast cash flows, which can then be used as the basis for a campaign to enhance the inflow of cash to the organization. The course also notes the systems used to collect, concentrate, invest, and disburse cash, as well as the supporting controls and measurements needed to monitor these systems. It also covers the related topics of fundraising and risk management. In short, Corporate Cash Management is a useful tool for developing a comprehensive system of cash management. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Finance Course credit: 15 hours
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Corporate Finance
Course number: B452603
Corporate Finance follows the flow of funds through a business, including fund raising, internal cash management, and the deployment of funds to dividends, capital expenditures, investments, and acquisitions. This course is intended to give the professional manager direction regarding how to develop an appropriate capital structure and determine the best types of debt and equity funding. Additional tools are provided for calculating the cost of capital and constructing cash flows to analyze potential cash uses. Full coverage of risk management for foreign exchange and interest rates is also included. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Finance. Course credit: 15 hours
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Cost Accounting Fundamentals
Course number: AA434406
Describes the key cost accounting concepts that most concern the practicing cost accountant, and illustrates them with numerous examples. The course is designed for those who can benefit from its detailed descriptions of inventory valuation methods, product pricing techniques, cost analysis methods, and more. Cost Accounting Fundamentals includes such key topics as job costing, process costing, standard costing, target costing, transfer pricing, activity-based costing, constraint analysis, and capital budgeting analysis. The coverage of target costing, resource consumption cost concepts, and related cost planning and management topics make this course invaluable. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 15 hours
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Credit and Collections
Available in PDF format only
Course number: B432204
This course shows how to achieve a balance between more sales and a reasonable amount of bad debt by focusing on the design and management of the credit and collection functions. The discussion ranges from the structure of specific jobs to the full range of collection and litigation tactics that can be used to collect money from customers. Topics include credit policies, customer billings, risk reduction, customer credit ratings, collection tactics, skip tracing, collection agencies, litigation, bankruptcy, allowance for doubtful accounts, and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Management Services Course credit: 14 hours
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Crowdfunding
Course number: B488601
This course discusses how to obtain funds through crowdfunding, which may be a ready source of cash when other alternatives are not available. It addresses the types of crowdfunding, the risks involved, and the details of the Regulation Crowdfunding, which governs how a business can sell shares via crowdfunding. The course also covers several alternatives to crowdfunding that may be more relevant to an organization’s financial needs, as well as several ways to derive a stock price at which to sell shares. In short, the course helps you decide whether crowdfunding is a good alternative and how to go about raising funds with it. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Finance Course credit: 2 hours
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Dealing with Problem Employees
Currently available in PDF format only
Course number: B536110
No matter what problems you’re having with your employees, this course will offer proven techniques for creating a trouble-free workplace. Will show you how to: recognize who is and isn’t a problem; help problem employees get back on track; investigate problems and complaints; conduct performance evaluations; apply progressive discipline; suspend employees; fire employees; handle severances and references; institute effective policies and procedures; and more. Note: This course is not applicable to employees of state and local governments. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Business Law Course credit: 20 hours
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Contents
Dealing with Problem Employees
UpdatedCurrently available in PDF format only; printed version available October 3
Course number: MM536110
No matter what problems you’re having with your employees, this course will offer proven techniques for creating a trouble-free workplace. Will show you how to: recognize who is and isn’t a problem; help problem employees get back on track; investigate problems and complaints; conduct performance evaluations; apply progressive discipline; suspend employees; fire employees; handle severances and references; institute effective policies and procedures; and more. Note: This course is not applicable to employees of state and local governments. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Business Law Course credit: 20 hours
PDF$119
Colleague Test(s)$50
Contents
Dealing with Problem Employees
Currently available in PDF format only
Course number: MM536110
No matter what problems you’re having with your employees, this course will offer proven techniques for creating a trouble-free workplace. Will show you how to: recognize who is and isn’t a problem; help problem employees get back on track; investigate problems and complaints; conduct performance evaluations; apply progressive discipline; suspend employees; fire employees; handle severances and references; institute effective policies and procedures; and more. Note: This course is not applicable to employees of state and local governments. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Business Law Course credit: 20 hours
PDF$119
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Contents
Detecting Accounting Fraud Before It's Too Late
Course number: AA694401
This course provides information on the various types of fraud and accounting manipulations that occur in a business environment. It contains a multitude of real fraud cases that show how fraud is committed and the regulations and changes that ensued from these fraudulent actions. The topics discussed include the history of accounting fraud, problems with legislation and those involved in the financial information, personal and organizational warning signs of fraud, and ratios that indicate fraud in the accounts. Additionally, legal and illegal accounting manipulations are addressed, as well as the ethical considerations and economic consequences of these manipulations. Finally, the course offers suggestions on how to deter accounting fraud, and provides information on the criminal responsibility of legal entities and regulatory compliance. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 8 hours
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Developing and Managing Teams
Course number: MM462102
This course covers when to use teams, why it is critical to staff a team with a mix of personality types, and how to develop a high-performing team. The course also notes the importance of emotional intelligence, conflict resolution, and consensus building. It addresses many additional team topics, including how to manage a team, self-directed teams, and the decision-making process within a team. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Personnel/Human Resources Course credit: 4 hours
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E-Commerce: Application and Technology
Course number: CC713301
The combination of growth in the commercial utilization of the internet, the rapid changes in technology, and the complexity of management has expanded the scope of the duties of business managers. This course covers all aspects of electronic commerce: the internet, advertising and marketing, and specific technologies. It also addresses steps to move business online, e-commerce strategies, and the concerns of business managers such as security issues. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Specialized Knowledge Course credit: 6 hours
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Effective Collections
Course number: AA489202
The Effective Collections course gives the accountant a complete set of tools for how to collect overdue invoices from customers, thereby accelerating cash flows and reducing the need for alternative forms of financing. The techniques covered include courtesy calls, dunning letters, salesperson assistance, arbitration, collection agencies, small claims court, and involuntary bankruptcy. The course shows the accountant how to select a reputable collection agency and monitor its operations, and also provides advice about when it makes sense to engage in litigation. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 2 hours
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Effective Employee Training
Course number: MM483701
The Effective Employee Training course describes how training can be made more effective, so that it generates an improvement in business performance. The course covers the alignment of training with corporate strategy, how training materials should be tailored to specific needs, and how training materials can be designed to maximize knowledge retention. The course also covers how employees should be supported after training has been completed, so that they can implement what they have learned. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Personnel/Human Relations Course credit: 2 hours
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Employee Onboarding
Course number: MM273601
The Employee Onboarding course discusses the reasons for a comprehensive onboarding system and then describes the contents of such a system. The course covers many types of orientation and the need for ongoing performance reviews and surveys, as well as the support of peer advisors, mentors and coaches at various phases of the onboarding process. The course also covers measurement systems, a new employee checklist, and a number of special onboarding challenges. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Personnel/Human Resources Course credit: 2 hours
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Contents
Employer's Legal Handbook
Course number: B530915
This course is absolutely essential for anyone with employees. Covers hiring, firing, personnel policies, employee benefits, discrimination, ADA requirements, workers compensation, workplace health & safety, wage & hour requirements, payroll taxes and independent contractors. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Business Law Course credit: 18 hours
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Contents
Enterprise Risk Management
Course number: B459303
Enterprise Risk Management describes the concept of risk management, how to integrate it into an organization’s strategy, and who is responsible for it. The course also addresses risk management at the level of the individual functional area, including treasury and accounting, sales and marketing, human resources, and information technology. There is coverage of contingency planning, insurance, financial analysis, and risk-related measurements and reports. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Management Services. Course credit: 10 hours
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Entertainment Industry Accounting
Course number: AA477601
A number of accounting standards are targeted at the entertainment industry, requiring businesses to follow specific rules for license agreements, the buildout of cable systems, film costs, music licensing, and more. Entertainment Industry Accounting covers these accounting requirements, along with related presentation and disclosure topics, with the intent of clarifying how specific transactions are to be handled. This course covers the accounting for broadcasting, cable television, films, and music. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 1 hour
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Essentials of Forensic Accounting
Course number: AA688802
This course covers everything you need to know about Forensic Accounting, with a heavy emphasis on the legal side. Topics include: the forensic accounting profession; civil and criminal procedure; evidence; discovery; litigation services; engagement and practice management; fraud prevention, detection and response; fraud schemes and applications; bankruptcy and related frauds; digital forensics; matrimonial forensics; financial statement misrepresentations; economic damages, and valuation fundamentals and applications. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 36 hours
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Estate Planning
Course number: FP533415
This course covers everything from the basics about wills and trusts to sophisticated tax-saving strategies. Get straightforward, plain-English explanations of practically every estate planning device available. Learn how to choose the right type of trust, avoid probate, provide for children, minimize gift and estate taxes, protect a business, deal with second or subsequent marriages and understand when to use a will. You’ll also learn how marital property is treated in community property states and in common law states; how to complete a property inventory worksheet; how to choose primary, alternate, and residuary beneficiaries; how to disinherit someone; and how to plan for simultaneous death. Includes sample estate plans. Note: Some of the material contained in the text is not valid in Louisiana. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Specialized Knowledge Course credit: 28 hours
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Contents
Estate Planning Basics
Course number: FP591910
Covers the need-to-know basics about wills, trusts, avoiding probate, and planning for incapacity. Course includes information on making a will or living trust, naming a guardian for your children, avoiding probate, choosing an executor, using durable powers of attorney, preparing a health care directive, and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Specialized Knowledge Course credit: 10 hours
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Ethics for CPAs
On SaleThanksgiving Ethics Sale through Monday, November 29 (regular price $49)
Course number: ETH8904
This course discusses the ethical concepts surrounding businesses, accountants, auditors, and tax professionals. Presented within the text are ethical surveys and statistics regarding misconduct in the workplace, corporate fraud, and tax fraud. Many of the principles and rules set forth for the accounting profession, along with the penalties for violating these rules, are provided. Also found throughout the text are court rulings in regards to: whistleblower retaliation, auditor violations, corporate fraud, and tax fraud. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Note: Course meets the ethics requirement for the following states: AK, AL, AR*, CA**, CO, CT, DC, HI, ID, IA, IL, IN, KS, KY, MA, MD, ME, MI, MN, MO, MT, NC, ND, NE, NH, NM, NV, OK, OR, PA, RI, VT, WI, WV, and WV. (*AR requires 1 hour of state-specific; **CA also requires a state-approved course once every 6 years; this course does not meet that requirement). If there is any doubt as to acceptability for your specific requirements, please check with your State Board.NASBA field of study: Behavioral Ethics Course credit: 4 hours
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Ethics for Florida CPAs
On SaleThanksgiving Ethics Sale through Monday, November 29 (regular price $49)
Course number: ETH061205
This course has been approved by the Florida Department of Business and Professional Regulation. It covers standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an ethical overview, the AICPA Code of Professional Conduct and the threats and safeguards approach to coping with ethical dilemmas. Chapter 3 covers Florida Ethics, including a review of key sections within Chapter 61H1: Administrative Code, Chapter 473: Regulation of Professions and Occupations—Public Accountancy, and Chapter 455: Business and Professional Regulation: General Provisions. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Regulatory Ethics Course credit: 4 hours
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Ethics for New York
On SaleThanksgiving Ethics Sale through Monday, November 29 (regular price $49)
Course number: ETH142506
This course is approved to meet the 4 hour ethics CPE requirement for New York. Covers standards of professional conduct and business practices adhered to by CPAs in order to enhance their profession and maximize idealism, justice, and fairness when dealing with the public, clients and other members of their profession. It also presents an approach—the threats and safeguards approach—to coping with ethical dilemmas. Also included are some cases of AICPA ethics violations. Also covers the specific New York State Statutes, Code of Professional Conduct, and an overview of recent case studies pertaining to Board rules. Course level: Basic. Prerequisites: None. Course includes text, interactive study guide, final exam, and grading service.NASBA field of study: Regulatory Ethics Course credit: 4 hours
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Ethics for Tax Professionals
On SaleThanksgiving Ethics Sale through Monday, November 29 (regular price $29)
Course number: ETH050104
This course is designed to meet the 2 hour CPE requirement for Enrolled Agents and Other Tax Return Preparers (OTRPs). It covers topics from the Circular 230, such as the duties and restrictions relating to practice before the Internal Revenue Service and the sanctions for violation of the regulations. This course further outlines the tax practice standards issued by the AICPA, which include Standards for Tax Services No. 1 – No. 7. Also found throughout the course are recent court cases and investigations resulting from the unethical actions of tax practitioners. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Regulatory Ethics Course credit: 2 hours
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Ethics for Utah CPAs
On SaleThanksgiving Ethics Sale through Monday, November 29 (regular price $49)
Course number: ETH212001
This is a 4 hour course for Utah covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents the AICPA Code of Professional Conduct and an approach—the threats and safeguards approach—to coping with ethical dilemmas. As required by Utah, this course includes 1 CPE hour of education on the Utah Certified Public Accountant Licensing Act. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Regulatory Ethics Course credit: 4 hours
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Ethics for Washington CPAs 2021
On SaleThanksgiving Ethics Sale through Monday, November 29 (regular price $49)
Course number: ETH730121
**FOR 2021** Must be completed in 2021. This course meets the 4 hour ethics CPE requirement for Washington and has been approved by the Washington Board of Accountancy. In this course, we will define ethics and provide you with reasons you should be encouraged to continue educating yourself with the goal of achieving the highest standards of ethical conduct. The course will then discuss ethical reasoning and its application to common dilemmas that you may experience. Throughout this course, you will be provided with a summary of the rules and regulations specific to the Washington State in regards to practicing CPAs. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Note: Course is year-specific and must be completed during 2020.NASBA field of study: Regulatory Ethics Course credit: 4 hours
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Ethics Training for Texas CPAs
On SaleThanksgiving Ethics Sale through Monday, November 29 (regular price $49)
Course number: ETH202409
This course, approved by the Texas State Board of Public Accountancy, is designed to meet the 4 hour ethics CPE requirement for Texas. It covers the definition of ethics, ethical reasoning and its application to common dilemmas, the core values of the CPA profession, and the Texas Board Rules of Professional Conduct. This course has been specifically reviewed and approved by the Texas State Board of Public Accountancy. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Regulatory Ethics Course credit: 4 hours
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Excel 2019 Advanced Topics
Course number: CC669419
Understanding how to use the many features of Excel 2019 is only half the battle. The other half is understanding what these features can do for you. So whether you are starting out or upgrading, using Excel on your desktop or tablet, this course covers what you need to know. In this course, you will delve into some of Excel’s more advanced topics such as: building and maintaining data lists; filters; queries; performing what-if scenarios; generating (and formatting, sorting, and modifying) pivot tables; building and running macros; and VBA programming. Course level: Intermediate. Prerequisites: An understanding of the basics of using Excel. Course includes integrated text and study guide, final exam, and grading service. Note: This version of Excel works only with Windows 10 or later.NASBA field of study: Computer Software & Applications Course credit: 16 hours
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Contents
Excel 2019 Basics
Course number: CC667519
Understanding how to use the many features of Excel 2019 is only half the battle. The other half is understanding what these features can do for you. So whether you are starting out or upgrading, using Excel on your desktop or tablet, this course covers what you need to know. In this course you will learn the basics: working with worksheets — learn to set up, edit, manage, format, edit, proof, reorganize, and print worksheets. Also covers how to customize Excel, how to use Excel on a touchscreen, and all the different ways to enter data. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Note: This version of Excel works only with Windows 10 or later.NASBA field of study: Computer Software & Applications Course credit: 18 hours
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Excel 2019 Formulas, Functions, Charts and Graphics
Course number: CC668819
Understanding how to use the many features of Excel 2019 is only half the battle. The other half is understanding what these features can do for you. So whether you are starting out or upgrading, using Excel on your desktop or tablet, this course covers what you need to know. In this course you will learn how to build basic formulas, array formulas, date and time formulas, financial formulas, math and statistical formulas, and more. Also learn all about how to chart your worksheet data and add graphic objects like clip art, text boxes, WordArt, screenshots, graphics and more. In addition, you’ll learn how to use themes. Course level: Intermediate. Prerequisites: An understanding of the basics of using Excel. IMPORTANT NOTE: Excel 2019 is not compatible with versions of Windows prior to Windows 10. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Computer Software & Applications Course credit: 12 hours
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Faces of Fraud
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Course number: AA325502
Reveals must-know characteristics of fraudsters and the skills needed to outwit them. Recognized fraud fighting expert Martin Biegelman draws from his 40 years of experience fighting fraud to profile not only the key traits fraudsters share, but also the qualities fraud examiners must possess to be successful. Each chapter contains stories from actual cases that the author investigated. Profiles the must-know characteristics of fraudsters and the skills you will need to outwit them; reveals the traits of accomplished fraud examiners; and explores the best practices in fraud detection, investigation and prevention to cultivate in order to maximize success. Although fraud will never be completely eradicated, there is much that can be done to reduce the number and size of frauds that take place in any organization. Boiling down the key lessons the author has culled from his long career, Faces of Fraud entertains and informs with stories from real cases the author investigated over his long career, and imparts useful tips you can start using right away in the fraud examination field. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 15 hours
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Fair Value Accounting
Course number: AA456702
Fair Value Accounting addresses all aspects of the GAAP requirement to report certain assets and liabilities at their fair values. This includes when fair value measurements should be performed, the parameters for measuring fair value, and how to disclose this information in the financial statements. The course also notes those situations in which fair value is used to evaluate whether assets have been impaired. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 2 hours
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Financial Analysis
Course number: B436804
Financial Analysis describes how to extract meaningful information from the financial statements of a business. The course also delves into a number of analyses that can be used to improve business decisions, such as price optimization, constraint management, and credit granting. Another area addressed is financing, where the course covers financial leverage, capital structure, foreign exchange risk, and more. Other topics include financial forecasting, discounted cash flow analysis, and the valuation of acquisitions. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Finance Course credit: 20 hours
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Financial Analysis, Modeling and Forecasting
Course number: B768903
This comprehensive course gives you every sales and financial forecasting formula and modeling technique you need to analyze your operation both as a whole and by segment. You will be provided with proven techniques that help you identify and fix problem areas, analysis techniques that help you evaluate proposals for profit potential, proven methods that improve the accuracy of your short- and long-term forecasting, analysis tools that help you better manage working capital, cash, and accounts receivable, plus much more. Also included are dozens of worked-out models and modeling techniques that simplify your most difficult business decisions and are easy to adapt to any computer spreadsheet program. This course supplies company accountants, treasurers, and CFOs with all the forecasting techniques needed to financially analyze a business as a whole or a segment. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Finance Course credit: 14 hours
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Financial Forecasting and Modeling
Course number: B459202
The Financial Forecasting and Modeling course discusses the different types of forecasting methodologies, the situations in which they should be used, and how to construct them. The course also examines the layout and formulation of a financial model, and addresses specific issues within such a model, including the treatment of depreciation, debt, equity, and working capital. Further, the course describes the construction of short-term and longer-term cash forecasts, and concludes with a review of the Excel functions that can be used for financial forecasting and modeling. Course level: Intermediate. Prerequisites: A basic knowledge of Excel. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Finance Course credit: 5 hours
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Fixed Asset Accounting
Course number: AA446805
Addresses the GAAP and IFRS accounting for all key fixed asset topics, including capital budgeting, interest capitalization, asset retirement obligations, depreciation, impairment, and disposal. The book delves into many other areas as well, including the record keeping, controls, policies and procedures, measurements, and auditing procedures related to fixed assets. Clear examples and tips are used to supplement the well-written text and accounting terms are conveniently defined within the chapters. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 12 hours
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Foreign Currency Accounting
Course number: AA453702
Foreign Currency Accounting describes all accounting activities related to foreign currencies. There is complete coverage of the steps needed to convert foreign currency financial statements into the reporting currency of the parent entity, as well as the accounting for basic foreign exchange transactions and hedging activities. Related financial statement disclosures are also noted. In addition, the course addresses related topics, such as the additional steps required to close the books and internal auditing tasks related to foreign currencies. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 2 hours
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Forensic Accounting and Fraud Investigation
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Course number: AA324504
Provides an up-to-date resource for detecting, preventing, and successfully prosecuting financial fraud. It addresses all phases of forensic accounting, complete with actual examples demonstrating application in the real world. It provides non-experts with access to all the critical accounting principles and investigative techniques that help protect any organization from fraud, including insightful advice on where an organization is most susceptible to fraud and how to implement effective investigation processes when fraud is suspected. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 20 hours
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Fraud Examination
Course number: AA468102
This course is a practical reference for how to prevent, detect, and investigate fraud within a business. It can be used to identify the different types of fraud and construct an environment in which fraud is minimized. In addition, the book describes the many indicators of fraud, so that it can be detected early. The book also describes the process for investigating fraud, including interviewing techniques, document examination, and how to write a fraud report. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 12 hours
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Fundamentals of Accounts Payable
Course number: AA782201
Understanding the fundamentals of the accounts payable function is critical for any organization that wants to run an effective and efficient accounts payable function. Without this understanding, weak processes are permitted, making fraud easier to commit. Duplicate payments increase and the function is not cost-effective. This course presents information the professional can use to create a strong process and implement effective systems. Industry expert Mary Schaeffer shows auditors, controllers, and managers how proper processes in the accounts payable function strengthen controls and lead to an efficient and effective accounts payable function. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 16 hours
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GAAP Guidebook 2021
Course number: AA441121
This course provides a comprehensive overview of current GAAP. Includes presentation of financial statements, including the balance sheet, income statement, and statement of cash flows; notes to financial statements; accounting changes and error corrections; earnings per share calculations; interim reporting; risks and uncertainties; segment reporting; receivables; investments; inventory; deferred costs; intangibles; property, plant and equipment; depreciation; amortization; debt; contingencies; commitments; compensation; guarantees; equity; revenue recognition; foreign currency; leases; income taxes and more. Course level: Basic. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 30 hours
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Getting Cash Out of Your Business
Course number: TAX769305
This course examines the various ideas, methods, and techniques capable of optimizing the overall compensation package for key employees and principals in small to medium sized businesses. Qualified and non-qualified deferred compensation, benefit targeting, insurance programs, statutory fringe benefits, interest free loans, and investment planning are investigated. Consideration is given to indirect compensation in the form of business entertainment, expense accounts, auto use, travel, and transportation. The new field of professional services is probed to provide tax, financial and estate planning to the key executive. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 3 hours
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Government Auditing Standards
Course number: AA821418
Covers government auditing standards CPA firms are required to follow in audits of government organizations, programs, activities, and functions. Provides guidance on general standards, standards for financial audits, standards for attestation engagements, and field work and reporting standards for performance audits. CPAs use the yellow book for audits of nonprofit organizations, HUD projects, state and local government programs receiving federal funding, and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Auditing (Governmental) Course credit: 10 hours
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Governmental Accounting
Course number: AA494921
The accounting used by government entities is substantially different from the accounting used by for-profit organizations. This course describes the unique aspects of governmental accounting, including the use of funds, the modified accrual basis of accounting, and many unique financial statement formats and disclosures. There is a strong emphasis on common accounting transactions, the comprehensive annual financial report, budgetary reporting, and nonexchange transactions. In short, Governmental Accounting is an essential desk reference for the professional accountant. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting (Governmental) Course credit: 12 hours
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Governmental GAAP 2020-2021
Course number: AA669121
Based on the Wiley GAAP for Governments text, this course provides the latest information on GAAP, with coverage designed specifically for government entities. Includes up-to-date implementation information and explanations of the important developments in governmental GAAP. Illustrations help provide a comprehensive guide to financial reporting for governments at the state and local level. Also includes thorough explanations and expert implementation advice. You will: get up to speed on the newest accounting pronouncements; understand how GAAP applies to government bodies and pension plans; study flowcharts, diagrams, and charts to gain a deeper understanding; and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting (Governmental) Course credit: 40 hours
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Guide to Family and Medical Leave
Course number: MM518506
The federal Family and Medical Leave Act (FMLA) helps employees balance the demands of work and family. But the law can be hard for employers to apply in the real world, especially when it comes to tracking intermittent leave, completing the proper paperwork, and determining eligibility for different types of leave. This course covers everything you need to know about the FMLA, whether your workers are on-site or remote. It will help you determine: who is eligible for leave, what types of leave are covered, how much leave employees may take, how to comply with notice and other paperwork requirements, and more. Covers all of the latest changes to the FMLA, including those related to the COVID-19 pandemic, as well as changes to state family and medical leave laws. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Business Law Course credit: 18 hours
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Guide to Tax Resolution
Course number: TAX794902
Tax resolution means providing solutions to businesses and individuals alike who find themselves in trouble with the IRS. To resolve tax matters with the IRS, the IRS’ Offer in Compromise (OIC) program encourages delinquent taxpayers to settle their back taxes, often for reduced amounts. The areas covered are: offers in compromise, wage garnishments, bankruptcy, installment arrangements, delinquent tax returns, IRS bank levies, Freedom of Information requests, IRS payment plans, payroll tax problems, IRS audits, penalty abatement, liens, collection appeals, IRS appeals, innocent spouse and expiration of statutes. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 6 hours
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Health Care Accounting
Course number: AA411402
This course discusses the accounting and financial reporting issues related to hospitals, medical group practices, nursing homes, and other health care entities. The course covers the basic system of accounting, financial reporting, and many practical topics for the accountant, including revenue recognition, payroll accounting, fixed asset accounting, debt liabilities, and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 12 hours
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Home Business Tax Deductions
Course number: TAX578217
This course provides in-depth coverage of write-offs for home offices, start-up and operating expenses, vehicles and travel, meals, health insurance and medical bills, inventory, equipment, and much more. Contains many interesting and relevant examples. It also provides basic information on how different business structures are taxed and how deductions work. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 20 hours
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Hospitality Accounting
Course number: AA452703
This course describes the essential accounting for anyone in the hospitality industry, which includes hotels, restaurants, spas, and similar businesses. The course familiarizes the accountant with basic concepts and then addresses the various types of financial statements and the accounting needed to construct them. More detailed financial accounting topics include payroll, fixed assets, and payables. There are also many managerial accounting topics, such as the construction of a budget, price formulation systems, cost-volume-profit analysis, and cash management. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 20 hours
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How to Audit Cash
Course number: AA442201
This course clarifies for the auditor every action needed to audit cash. It describes the characteristics of cash from an auditing perspective, and then goes on to describe the activities required to audit a client’s cash accounts. The course contains extensive material about cash-related controls, fraud issues, and the construction of a bank reconciliation and a proof of cash. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Auditing Course credit: 1 hour
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How to Audit Equity
Course number: AA442301
This course clarifies for the auditor every action needed to audit equity. It describes the characteristics of equity from an auditing perspective, and then goes on to describe the activities required to audit the equity portion of the balance sheet. The course also covers the different types of controls that a firm can apply to its equity transactions. Background information concerning the accounting for equity is inserted into the text as needed. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Auditing Course credit: 1 hour
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How to Audit Fixed Assets
Course number: AA442401
This course clarifies for the auditor every action needed to audit fixed assets. It describes the characteristics of fixed assets from an auditing perspective, and then goes on to describe the activities required to audit both tangible and intangible fixed assets. The course also covers the auditing of depreciation, as well as asset impairment losses. Further, the course materials note several issues that can assist in the planning for an audit of fixed assets. Background information concerning the accounting for fixed assets is inserted into the text as needed. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Auditing Course credit: 2 hours
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How to Audit for Fraud
Course number: AA442602
This course shows the auditor how to detect fraud. It does so by discussing fraud risk indicators and other clues indicating the presence of fraud, and itemizes the many extended audit procedures that can be used to detect traces of fraud. The course also notes who is responsible for fraud prevention and detection, and covers the different ways in which financial statements can be fraudulently misstated. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Auditing Course credit: 3 hours
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How to Audit Inventory
Course number: AA442801
This course clarifies for the auditor every action needed to audit inventory. It describes the characteristics of inventory from an auditing perspective, and then goes on to describe the steps required to audit inventory. Background information concerning inventory is also included, such as physical inventory counts, the lower of cost or market rule, and inventory cost layering. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Auditing. Course credit: 2 hours
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How to Audit Liabilities
Course number: AA442901
This course clarifies for the auditor every action needed to audit liabilities. It describes the characteristics of liabilities from an auditing perspective, and then goes on to describe the steps required to audit many types of liabilities, including accounts payable, accrued liabilities, and debt. There is a particular emphasis on the search for unrecorded liabilities. Background information concerning the accounting for liabilities is inserted into the text as needed. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Auditing Course credit: 1 hour
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How to Audit Receivables
Course number: AA443101
This course clarifies for the auditor every action needed to audit receivables. It describes the characteristics of receivables from an auditing perspective, and then goes on to describe the steps required to audit receivables. Background information concerning receivables is also included, such as the allowance for doubtful accounts, accounting for notes receivable, receivable fraud, and receivable controls. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Auditing Course credit: 2 hours
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How to Audit Revenue
Course number: AA489401
This course clarifies for the auditor every action needed to audit revenue. It describes the characteristics of revenue from an auditing perspective, and then goes on to describe the steps required to audit revenue. Background information concerning revenue recognition is also included, such revenue recognition rules, consignment arrangements, customer acceptance issues, revenue fraud, and revenue controls. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Auditing Course credit: 2 hours
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How to Make Smart Licensing Deals
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Course number: B585909
Help your clients understand the licensing process. This course will show you how to navigate the licensing landscape, protect your intellectual property rights, resolve inventor-employee ownership issues, work with licensing agents, protect confidential information, find potential licensees, license overseas, reveal your invention safely, and negotiate and update an agreement. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Business Law Course credit: 20 hours
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How to Run a Meeting
Course number: PD479902
This course discusses the sequence of events that should be followed to ensure that a meeting is successful. It also notes the different types of decision-making processes that can be used in a meeting, as well as the attributes of the ideal meeting leader. The course covers numerous other topics, including dealing with problem employees and the best meeting room layout. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Personal Development Course credit: 2 hours
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Human Resources Guidebook
Currently available in PDF format only
Course number: MM476503
This course describes how to plan for the appropriate staffing and skill levels in a business, as well as how to design jobs and tailor recruiting campaigns to attract the correct types of candidates. There is extensive coverage of employee development, including career development, training programs, and succession planning. The course also notes the many types of compensation and benefits, as well as their tax implications, and finishes with coverage of legal issues, including discrimination, related laws, and records management requirements. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Personnel/Human Resources Course credit: 18 hours
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Identity Theft
Course number: MM717101
Identity theft is a common type of fraud. Anyone can be targeted; from a household or a business, to a nation. Identity theft impacts not just the victims, but their families, friends, employers, and the organizations involved. There is a need for better education and awareness regarding the threat of identity theft. This course explains what identity theft is and how federal laws protect victims of identity theft. It discusses how criminals steal identities and addresses common schemes they use. It also helps you recognize warning signs and identify methods that secure your identity. Finally, the course discusses how businesses and organizations protect personal information collected and respond to data breaches. Real-life cases and tips to protect yourself against identity theft are included. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Business Law Course credit: 4 hours
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IFRS Guidebook 2021
Course number: AA431921
The accounting by businesses throughout the world is largely governed by International Financial Reporting Standards (IFRS). The source documents for IFRS cover several thousand pages, so their heft alone makes them difficult to research. The IFRS Guidebook lightens the research chore by presenting the essential elements of IFRS in a single volume, with an emphasis on key accounting requirements and disclosures. These essential elements are closely supported by several hundred examples and tips. You can find the answers to many accounting questions in the Guidebook that might otherwise require extensive research in the original IFRS source documents, such as: What is the proper presentation of a balance sheet? What does an indirect method statement of cash flows look like? How do I calculate diluted earnings per share? What information must be included in interim financial statements? How do I use the equity method to account for investments? How do I use a cost layering system to account for inventory? What is the process for testing intangible assets for impairment? How do I account for fixed assets acquired in a business combination? When can I recognize revenue? How do I account for a defined benefit pension plan? How do I account for a business combination? Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 24 hours
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Income Statement: Accounting and Reporting
Course number: AA775502
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, unusual and nonrecurring items, discontinued operations, research and development costs, deferred compensation arrangements, share-based payments, compensation expense arising under a stock option plan, insurance costs, and earnings per share (EPS) calculation. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 4 hours
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Individual Retirement Accounts
Course number: TAX811103
Individual retirement accounts are investing tools that permit individuals to set aside money for retirement in a way that is preferential from a tax standpoint. This course will review the following types of IRA accounts: Traditional IRAs, Roth IRAs, SIMPLE IRAs and SEP IRAs. It will describe who is allowed to open and contribute to an IRA account during the tax year; identify when contributions are deductible and when they are not deductible; describe the time allowed to roll over distributions and the ramifications of not completing rollovers within the allotted time; and finally, describe when taxpayers are permitted to take distributions from an IRA account. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 4 hours
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Internal Control and Anti-Fraud Program for the Small Business
Course number: AA666502
This course is a practical guide to protection for businesses NOT subject to the Sarbanes-Oxley Act. It is geared specifically toward private, non-public small businesses and their unique needs in the realm of fraud protection. Covering all elements of an internal control structure applicable to the small business community, this course provides a step-by-step roadmap for designing and implementing an effective, efficient internal control structure/anti-fraud program tailored to your business’s particular needs. Case studies are used throughout to illustrate internal control weaknesses and the fraud that can result, and follow-up analysis describes the controls that would have reduced the probability of fraud had they been in place. You’ll learn how to analyze your company’s internal control issues, and implement a robust system for fraud prevention. The step-by-step internal control program includes the following: understanding the five elements of internal control, avoiding gaps in protection with relevant controls, designing the ultimate anti-fraud program, and implementing internal control tailored to your needs. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Auditing Course credit: 7 hours
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Internal Control and Fraud Detection
Course number: AA762401
This course presents the principles of internal control to help readers understand the nature and context of control, such as limitations of internal controls, the most recognized controls frameworks (e.g. COSO Framework, Green Book), and some common and important control procedures. It also includes steps on how to identify risks and controls, advice on how to assess the adequacy of controls, a discussion of how to reach a fair assessment, and documentation requirements for evidences of effective controls. In addition, the course discusses requirements related to performing an integrated audit: SAS 130 and AS No. 2201. Although these auditing rules are mandatory for external auditors and not for management, management should give consideration to following the approach described in these requirements. Includes an illustration of potential internal controls weaknesses involving accounting and financial reporting cycles, along with examples of compensating controls. It provides sample audit programs of key processes. It also incorporates appendices including: an example of management internal control report, a SOX Section 404 management compliance checklist, financial reporting controls and information systems checklist for each key cycle (e.g. revenue, inventory, financing), and a computer applications checklist. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Auditing Course credit: 8 hours
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Internal Controls Toolkit
Course number: AA658801
This course contains the background on internal controls, along with the standards and risks surrounding the controls. The standard of internal controls and coinciding risks presented in this course include the following areas of business: order to cash (O2C) process; treasury process; procure to pay (P2P) process; hire to retire (H2R) process; supply chain process; record to report (R2R) process; government contracts, records and information management; computer, telecommunications, and systems controls; protection of assets (human, physical, and intellectual); insurance process; environmental, health, and safety (EH&S); customer services; professional services (PS); and entity-level controls. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 16 hours
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Interpretation of Financial Statements
Course number: B473503
This course describes the structure of the financial statements, notes a number of tools for extracting information from the statements, and provides a wealth of additional insights into the reasons for the presence of or changes in certain numbers within the statements. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Finance Course credit: 11 hours
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Inventory Management
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Course number: B435903
Explores a broad range of alternatives that can be used to precisely target the use of inventory, while minimizing the inventory investment. The topics covered include inventory strategy, materials forecasting, production processes, warehouse management, product design, the supply chain, and more – essentially all areas of a business that touch upon the inventory asset. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Production Course credit: 15 hours
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Investing in Income Properties
Course number: FP275702
This course will help you understand real estate investment using a straightforward approach and easy-to-understand explanations. The course explains: the Big Six formula; how to find the right property; using your IRA to invest; the benefit of leverage; overcoming fear; real estate vs. stocks; how to convert rentals to condos; financing options, types of income properties, and much more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Finance Course credit: 12 hours
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Keeping Taxpayer Data Secure
Course number: MM928101
In this course, tax preparers are introduced to the problem of cybercrime and its costs, offered methods that can be expected to reduce the chances of becoming a cybercrime victim, and informed of proper steps to take if they do become victims of cybercrime. This course examines cybercrime and discusses the extent of the cybercrime problem, potential costs to a tax preparer whose taxpayer data have been breached, best practices a tax preparer should implement to avoid becoming a victim of cyber crime, and what actions to take if taxpayer data has been breached. Course level: Basic. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Business Management & Organization Course credit: 3 hours
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Lean Accounting
Course number: AA484604
There are massive differences between the efficiency and effectiveness of average accounting departments and those that operate at a world-class level. The key difference is having a lean focus on how the operation is constructed and operated. This course reveals how to streamline the accounting department with over 150 improvement tips for billing, collections, cost accounting, fixed assets, payables, payroll, inventory, budgeting, general ledger, financial statement production, and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 15 hours
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Contents
LLC or Corporation?
Course number: TAX572209
This course covers all aspects of the choice of entity decision, including personal liability concerns, money issues, concerns of doing business out-of-state, converting a partnership or a sole proprietorship to another entity, converting an LLC to another entity, converting, dissolving or selling a corporation, and much more. The text also provides conversion and formation scenarios that provide a real-world look at all the options available. It is better to get all the facts and make an informed decision up-front than expend an excess of time and effort cleaning up after a mistaken choice later. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Taxes Course credit: 12 hours
Printed Version$79
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Contents
Long-Term Care
Course number: B477413
This course helps you understand the alternatives to nursing facilities and shows you how to find the best care you can afford. Covers: evaluating long-term care insurance, arranging home care, exploring options beyond nursing homes, choosing a nursing facility, getting the most out of Medicare, Medicaid and other benefit programs, protecting your assets, preventing elder fraud, and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Specialized Knowledge Course credit: 16 hours
Printed Version$109
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Contents
Manager's Legal Handbook
Currently available in PDF format only
Course number: MM265708
If you supervise employees or independent contractors, this is your perfect resource. This course provides everything you need to stay within the bounds of the law, including: hiring, discrimination, wages and hours, privacy, time off, workplace policies, firing and layoffs, and more. Includes up-to-date information on discrimination laws, health care reform, social media developments, and more. It also provides information on the laws of each state. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Business Law Course credit: 20 hours
PDF$119
Colleague Test(s)$50
Contents
Materiality in a Review of Financial Statements (SSARS 25)
Course number: AA771301
The purpose of this course is to inform the reader of the various changes made to the compilation and review codification by the issuance of SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions, include changes made to AR-C 60—General Principles, AR-C 70—Preparation of Financial Statements, AR-C 80—Compilation Engagements, and AR-C 90—Review of Financial Statements. Topics include expanding use of the disclaimer report in a preparation engagement, changes involving the reporting on the contractual basis of accounting, new requirements to define materiality in a review engagement, expanded inquiries and management representations in a review engagement, the new modified conclusion (qualified and adverse conclusion) reporting changes, guidance on going concern in a review engagement, and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Auditing Course credit: 4 hours
Printed Version$39
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Colleague Test(s)$15
Contents
MBA Guidebook
Course number: B468202
This course describes the essentials of the core topics covered in a top-tier MBA program. The intent is to give the user a broad understanding of the key concepts needed to run a business—in one comprehensive course. Topics covered include sales and marketing, operations management, product development, risk management, business valuation, capital structure analysis, and the interpretation of financial statements. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Management Services Course credit: 21 hours
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Contents
Negotiation
Course number: MM473802
The Negotiation course provides an overview of the negotiation process. It introduces the basic negotiation concepts, including the best alternative to a negotiated agreement, the reservation price, and the zone of possible agreement. The course also notes the differences between distributive and integrative negotiations. It addresses the characteristics of a negotiator, how to prepare for a negotiation, and the types of tactics that can be used in a negotiation. Attention is also paid to dealing with failing negotiations, negotiations with employees and suppliers, and how to measure the effectiveness of negotiations. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Business Management & Organization. Course credit: 5 hours
Printed Version$39
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Contents
New Rules of Retirement
Course number: FP668803
Provides a proven, updated approach to retiring successfully. The text uses proven, profitable techniques to coordinate all the factors that lead to financial security and independence. You will learn how much you really need to save for retirement, how to invest that nest egg before and during retirement, and how to establish a wise and sustainable spending strategy. The course will also show you how to: overcome the threats to retiree financial security; learn the right way to estimate retirement spending; develop a sustainable spending strategy; invest your nest egg to make it last; plan for potential long-term health care; and more. Covers changes in key areas such as annuities, IRA management, estate planning, and income taxes. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Specialized Knowledge Course credit: 24 hours
Printed Version$139
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Contents
Nonprofit Accounting
Course number: AA475103
This course provides guidance in how to create and operate a nonprofit accounting system, close the books, and produce financial statements – all while operating in accordance with the unique nonprofit accounting standards. Coverage of accounting standards includes revenue recognition, joint costs, split-interest agreements, and mergers and acquisitions. The course also describes detailed systems of control, budgeting, and ratio analysis to maintain a proper level of control over funds. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 16 hours
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Contents
Office 2019 - Part 1
Course number: CC646719
Technology is supposed to help us get things done faster and more efficiently. With the tips, shortcuts, and how-tos in this course, you wi\'ll be able to do just that with Office 2019. Master all the features the different applications have in common, and then learn how to get the most from each individual part of Office. This course covers the ins and outs of Word 2019, Excel 2019, and PowerPoint 2019. You’ll learn how to create every type of document in Word; how to crunch numbers, design worksheets, and analyze data with Excel; put together and deliver PowerPoint presentations that get attention and really communicate; and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Computer Software & Applications Course credit: 20 hours
Printed Version$119
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Contents
Office 2019 - Part 2
Course number: CC646819
Technology is supposed to help us get things done faster and more efficiently. With the tips, shortcuts, and how-tos in this course, you will be able to do just that with Office 2019. Master all the features the different applications have in common, and then learn how to get the most from each individual part of Office. This course covers the ins and outs of Outlook 2019, Access 2019, and special Office features. You’ll learn how to track and manage e-mail, contacts, tasks, and calendars with Outlook; create an Access database and discover how useful it can be; explore methods of customizing Office, creating brochures and newsletters with Publisher; and more. Course level: Basic. Prerequisites: A basic knowledge of Office or Course CC646719 (Office 2019 – Part 1). Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Computer Software & Applications Course credit: 14 hours
Printed Version$99
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Contents
Ohio Professional Standards and Responsibilities
On SaleThanksgiving Ethics Sale through Monday, November 29 (regular price $39)
Course number: ETH150804
This course has been approved by the Ohio Board and contains an overview of ethical concepts, surveys relating to employee misconduct, recent accounting fraud cases, an outline of large corporate accounting scandals, pertinent sections from the Sarbanes-Oxley Act of 2002, Chapter 4701—Accountancy Board Law, Chapter 4701-11—Ohio State Board of Accountancy Ethical Standards, and the AICPA Code of Professional Conduct. Some of the topics discussed in this course are: the retention and maintenance of work papers, the requirements for maintaining an active registration when using the title of designation, the rules regarding commissions and referral fees, confidential information, contingent fees, acts discreditable, along with the public expectations of the responsibilities of CPAs, and the enforcement of rules on ethics. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Regulatory Ethics Course credit: 3 hours
Printed Version$34
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Contents
Oil and Gas Accounting
Course number: AA486501
Oil and gas operations have some of the most unique accounting issues found in any industry. Oil and Gas Accounting delves into acquisition, exploration, development, and production activities, covering many industry-specific accounting issues. Topics covered include the successful efforts method, full cost method, reserve reporting, the unit of production method, severance taxes, take-or-pay arrangements, transfers of mineral interests, and joint interest accounting, as well as industry-specific controls that should be installed. In short, this is the essential oil and gas desk reference for the accountant. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 9 hours
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Contents
Optimal Accounting for Cash
Course number: AA401101
The processing of checks and cash is one of the most inefficient processes in a business, since it is blanketed by the controls needed to minimize theft. Optimal Accounting for Cash shows how to sidestep these inefficient processes by taking a different approach to the handling of checks and cash. The course also covers the most essential controls needed to minimize the theft of cash, and notes how these changes impact the annual audit, closing the books, and instances of fraud. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 1 hour
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Contents
Optimal Accounting for Payables
Course number: AA402201
The recordation and payment of accounts payable is a deeply inefficient process. Optimal Accounting for Payables shows how to enhance the basic process, as well as how to sidestep portions of it entirely. The result is a much more efficient and effective payables function. The course also notes the impact of these changes on closing the books, fraud, and the annual audit. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 1 hour
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Contents
Partnership Accounting
Course number: AA468402
The Partnership Accounting course focuses on the accounting for all types of transactions that are unique to a partnership. The discussion includes the contribution of funds to a partnership, capital accounts, the allocation of profits and losses to partners, the admission of a new partner into a partnership, and the liquidation of a partnership. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 1 hour
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Contents
Payables Management
Course number: AA449803
Proper management of the accounts payable function calls for a comprehensive knowledge of transaction flows, controls, and the latest technology. The Payables Management course delves into these topics in detail, addressing the accounting for each type of payables transaction, control systems, use taxes, payables fraud, record keeping, unclaimed property reporting, measurement systems, and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 10 hours
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Contents
Payroll Management
Course number: B469521
This course makes the job of the payroll department easier by clearly defining the most efficient and effective means for running the department, while also addressing the following topics: whether an individual is an employee, how to track employee time worked, how to calculate all types of employee earnings, how to process tax withholdings and other deductions, how and when to remit taxes to the government, how to select the best method for paying employees, how to complete and submit government forms, how to set up a payroll recordkeeping system, which procedures and controls to install for payroll processes, and how to measure the performance of the department. An appendix contains the due dates for key filings and remittances to the federal government. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Management Services Course credit: 15 hours
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Contents
Performance Appraisals
Course number: MM483601
Managers need to provide fair and accurate performance appraisals to their employees, but the result is sometimes muddled and stressful. The Performance Appraisals course provides guidance by describing every step in the appraisal process, including preparatory work by the manager and employee, the performance discussion, and how to handle the more difficult topics. The course also addresses the performance appraisal review form and the development plan, as well as the different types of performance review models and the situations in which they are most applicable. In addition, it describes how to mitigate some negative aspects of the process. In short, the course can be used to create a more effective and less stressful performance evaluation process. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Personnel/Human Resources Course credit: 2 hours
Printed Version$19
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Contents
Personal Financial Planning for Accountants
Course number: FP769706
This course teaches you all the major areas in personal financial planning, including planning and managing personal finances, making purchase decisions, insuring resources, investing financial resources, and controlling your financial future. Covers time value calculations, banking, budgeting, career planning, insurance, home buying, consumer credit cards and money management, investment planning, retirement planning, and estate planning. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Specialized Knowledge Course credit: 25 hours
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Contents
PPP Loans and Forgiveness
Course number: AA733301
The objective of this course is to inform the reader of the accounting and financial reporting issues related to the receipt and forgiveness of loans received under the Paycheck Protection Program (PPP). Topics include understanding the basic rules for PPP loans; a review of how PPP loans should be accounted for under GAAP; accounting for the treatment of PPP loans as debt; how to account for debt issuance costs; accounting for forgiveness of debt; presentation of eligible expenses; presentation of PPP loan transactions on the statement of cash flows; disclosures required for PPP loans; accounting for advances received under the Economic Injury Disaster Loan (EIDL); accounting for PPP loans as grants; CPA independence issues when there is involvement in PPP loan transactions; accountant and auditor reporting issues and use of an emphasis-of-matter paragraph in reports; and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 2 hours
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Contents
Practice Before the IRS
On SaleThanksgiving Ethics Sale through Monday, November 29 (regular price $29)
Course number: ETH920501
This course is designed to meet the 2 hour CPE requirement for Enrolled Agents and Other Tax Return Preparers (OTRPs). Despite predictably frequent calls for simplifying the U.S. Tax Code and the 2017 passage of the Tax Cuts and Jobs Act (TCJA), it becomes increasingly complex over time. At its more than 3% annual growth in size since 1945, it was projected to exceed 96,000 pages by the year 2020. Because of the enormity of the Code and its complexity, taxpayers often seek the assistance of knowledgeable professionals to represent them with respect to tax and other matters before the IRS. However, the ability to represent a client before the IRS is, with certain exceptions, extremely limited. This course will look at the important subject of client representation before the IRS. Practice Before the IRS addresses the nature of practice before the IRS, identifies those permitted to engage in such practice and examines the power of attorney under which a taxpayer authorizes another to engage in it on his or her behalf. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Regulatory Ethics Course credit: 2 hours
Printed Version$24
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Contents
Predicting Success
Available in PDF format only.
Course number: MM157701
Predicting Success is a practical guide to finding the perfect member for your team. By applying the principles and tools of human analytics to the workplace, you'll avoid bad culture fits, mismatched skillsets, entitled workers, and other hiring missteps that drain the team of productivity and morale. This course provides guidance toward implementing tools like the Predictive Index®, behavior analytics, hiring assessments, and other practical resources to build your best team and achieve the best outcomes. You’ll learn how to: hire without the worry of mismatched expectations; apply practical analytics tools to the hiring process; build the right team and avoid disconnected or dissatisfied workers; and start seeing candidates as opportunities. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Personnel/Human Resources Course credit: 8 hours
PDF$69
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Contents
Preparation, Compilation, and Review Engagements
Course number: AA622501
This course, based on the Preparation, Compilation, and Review Engagements Guide published by the AICPA, contains the following topics: review and compilation engagements of financial statements, engagements for the preparation of financial statements, compilation of pro forma financial information engagements, review and compilation engagements of personal financial statements, and the international reporting issues surrounding these engagements. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Auditing Course credit: 18 hours
Printed Version$119
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Contents
Preparing 2021 Business Tax Returns
Course number: TAX2220
Preparing 2021 Business Tax Returns covers everything you need to know about corporations, partnerships, LLCs, exempt organizations, accounting periods and methods, business expenses, capitalized costs, amortization, depletion and depreciation. Also covers bad debts, calculating gain and loss, installment sales, passive activities, Section 179 deductions, and more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 5 modules; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 20 hours
Printed Version$129
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Contents
Preparing 2021 Business Tax Returns
Course number: TAX2225
Preparing 2021 Business Tax Returns covers everything you need to know about corporations, partnerships, LLCs, exempt organizations, accounting periods and methods, business expenses, capitalized costs, amortization, depletion and depreciation. Also covers bad debts, calculating gain and loss, installment sales, passive activities, Section 179 deductions, and more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 5 modules; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 25 hours
Printed Version$149
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Contents
Preparing 2021 Business Tax Returns
Course number: TAX2230
Preparing 2021 Business Tax Returns covers everything you need to know about corporations, partnerships, LLCs, exempt organizations, accounting periods and methods, business expenses, capitalized costs, amortization, depletion and depreciation. Also covers bad debts, calculating gain and loss, installment sales, passive activities, Section 179 deductions, and more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 5 modules; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 30 hours
Printed Version$179
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Contents
Preparing 2021 Business Tax Returns
Course number: TAX2240
Preparing 2021 Business Tax Returns covers everything you need to know about corporations, partnerships, LLCs, exempt organizations, accounting periods and methods, business expenses, capitalized costs, amortization, depletion and depreciation. Also covers bad debts, calculating gain and loss, installment sales, passive activities, Section 179 deductions, and more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 5 modules; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 40 hours
Printed Version$219
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Contents
Preparing 2021 Business Tax Returns + Master Tax Guide
Course number: TAX2220MTG
Preparing 2021 Business Tax Returns covers everything you need to know about corporations, partnerships, LLCs, exempt organizations, accounting periods and methods, business expenses, capitalized costs, amortization, depletion and depreciation. Also covers bad debts, calculating gain and loss, installment sales, passive activities, Section 179 deductions, and more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 25 hours; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service. Order this item and we will include a copy of the 2022 U.S. Master Tax Guide as supplemental material. NOTE: If you order the PDF version of this item, we will ship ONLY the Master Tax Guide to you. All other materials will be in PDF format.NASBA field of study: Taxes Course credit: 20 hours
Printed Version$189
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Contents
Preparing 2021 Business Tax Returns + Master Tax Guide
Course number: TAX2225MTG
Preparing 2021 Business Tax Returns covers everything you need to know about corporations, partnerships, LLCs, exempt organizations, accounting periods and methods, business expenses, capitalized costs, amortization, depletion and depreciation. Also covers bad debts, calculating gain and loss, installment sales, passive activities, Section 179 deductions, and more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 25 hours; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service. Order this item and we will include a copy of the 2022 U.S. Master Tax Guide as supplemental material. NOTE: If you order the PDF version of this item, we will ship ONLY the Master Tax Guide to you. All other materials will be in PDF format.NASBA field of study: Taxes Course credit: 25 hours
Printed Version$209
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Colleague Test(s)$65
Contents
Preparing 2021 Business Tax Returns + Master Tax Guide
Course number: TAX2230MTG
Preparing 2021 Business Tax Returns covers everything you need to know about corporations, partnerships, LLCs, exempt organizations, accounting periods and methods, business expenses, capitalized costs, amortization, depletion and depreciation. Also covers bad debts, calculating gain and loss, installment sales, passive activities, Section 179 deductions, and more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 25 hours; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service. Order this item and we will include a copy of the 2022 U.S. Master Tax Guide as supplemental material. NOTE: If you order the PDF version of this item, we will ship ONLY the Master Tax Guide to you. All other materials will be in PDF format.NASBA field of study: Taxes Course credit: 30 hours
Printed Version$239
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Colleague Test(s)$75
Contents
Preparing 2021 Business Tax Returns + Master Tax Guide
Course number: TAX2240MTG
Preparing 2021 Business Tax Returns covers everything you need to know about corporations, partnerships, LLCs, exempt organizations, accounting periods and methods, business expenses, capitalized costs, amortization, depletion and depreciation. Also covers bad debts, calculating gain and loss, installment sales, passive activities, Section 179 deductions, and more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 25 hours; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service. Order this item and we will include a copy of the 2022 U.S. Master Tax Guide as supplemental material. NOTE: If you order the PDF version of this item, we will ship ONLY the Master Tax Guide to you. All other materials will be in PDF format.NASBA field of study: Taxes Course credit: 40 hours
Printed Version$279
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Contents
Preparing 2021 Individual Income Tax Returns
Course number: TAX21920
This course includes information on dependents; withholding; estimated tax; income - including wages, tips, interest, dividends, rentals, retirement plans, pensions, annuities, and Social Security; basis of property; property sales, including personal residences; itemized deductions; car expenses; credits - including child care, education, and earned income; the qualified business income deduction; and much more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 5 modules; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 20 hours
Printed Version$129
PDF$129
Colleague Test(s)$50
Contents
Preparing 2021 Individual Income Tax Returns
Course number: TAX21925
This course includes information on dependents; withholding; estimated tax; income - including wages, tips, interest, dividends, rentals, retirement plans, pensions, annuities, and Social Security; basis of property; property sales, including personal residences; itemized deductions; car expenses; credits - including child care, education, and earned income; the qualified business income deduction; and much more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 5 modules; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 25 hours
Printed Version$149
PDF$149
Colleague Test(s)$65
Contents
Preparing 2021 Individual Income Tax Returns
Course number: TAX21930
This course includes information on dependents; withholding; estimated tax; income - including wages, tips, interest, dividends, rentals, retirement plans, pensions, annuities, and Social Security; basis of property; property sales, including personal residences; itemized deductions; car expenses; credits - including child care, education, and earned income; the qualified business income deduction; and much more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 5 modules; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 30 hours
Printed Version$179
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Colleague Test(s)$75
Contents
Preparing 2021 Individual Income Tax Returns
Course number: TAX21940
This course includes information on dependents; withholding; estimated tax; income - including wages, tips, interest, dividends, rentals, retirement plans, pensions, annuities, and Social Security; basis of property; property sales, including personal residences; itemized deductions; car expenses; credits - including child care, education, and earned income; the qualified business income deduction; and much more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 5 modules; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 40 hours
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Contents
Preparing 2021 Individual Income Tax Returns + Master Tax Guide
Course number: TAX21920MTG
This course includes information on dependents; withholding; estimated tax; income - including wages, tips, interest, dividends, rentals, retirement plans, pensions, annuities, and Social Security; basis of property; property sales, including personal residences; itemized deductions; car expenses; credits - including child care, education, and earned income; the qualified business income deduction; and much more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 5 modules; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service. Order this item and we will include a copy of the 2022 U.S. Master Tax Guide as supplemental material. NOTE: If you order the PDF version of this item, we will ship ONLY the Master Tax Guide to you. All other materials will be in PDF format.NASBA field of study: Taxes Course credit: 20 hours
Printed Version$189
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Colleague Test(s)$50
Contents
Preparing 2021 Individual Income Tax Returns + Master Tax Guide
Course number: TAX21925MTG
This course includes information on dependents; withholding; estimated tax; income - including wages, tips, interest, dividends, rentals, retirement plans, pensions, annuities, and Social Security; basis of property; property sales, including personal residences; itemized deductions; car expenses; credits - including child care, education, and earned income; the qualified business income deduction; and much more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 5 modules; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service. Order this item and we will include a copy of the 2022 U.S. Master Tax Guide as supplemental material. NOTE: If you order the PDF version of this item, we will ship ONLY the Master Tax Guide to you. All other materials will be in PDF format.NASBA field of study: Taxes Course credit: 25 hours
Printed Version$209
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Colleague Test(s)$65
Contents
Preparing 2021 Individual Income Tax Returns + Master Tax Guide
Course number: TAX21930MTG
This course includes information on dependents; withholding; estimated tax; income - including wages, tips, interest, dividends, rentals, retirement plans, pensions, annuities, and Social Security; basis of property; property sales, including personal residences; itemized deductions; car expenses; credits - including child care, education, and earned income; the qualified business income deduction; and much more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 5 modules; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service. Order this item and we will include a copy of the 2022 U.S. Master Tax Guide as supplemental material. NOTE: If you order the PDF version of this item, we will ship ONLY the Master Tax Guide to you. All other materials will be in PDF format.NASBA field of study: Taxes Course credit: 30 hours
Printed Version$239
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Colleague Test(s)$75
Contents
Preparing 2021 Individual Income Tax Returns + Master Tax Guide
Course number: TAX21940MTG
This course includes information on dependents; withholding; estimated tax; income - including wages, tips, interest, dividends, rentals, retirement plans, pensions, annuities, and Social Security; basis of property; property sales, including personal residences; itemized deductions; car expenses; credits - including child care, education, and earned income; the qualified business income deduction; and much more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 5 modules; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service. Order this item and we will include a copy of the 2022 U.S. Master Tax Guide as supplemental material. NOTE: If you order the PDF version of this item, we will ship ONLY the Master Tax Guide to you. All other materials will be in PDF format.NASBA field of study: Taxes Course credit: 40 hours
Printed Version$279
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Colleague Test(s)$100
Contents
Preventing Fraud and Mismanagement in Government
Available in PDF format only
Course number: AA344801
This course identifies common themes in public fraud and corruption, describes the forces that drive them, and provides an objective standard of good practices with no political bent. The text walks through the massive scandals that resulted from public mismanagement and fraud to illustrate how deeply-entrenched, entity-specific norms can differ from actual best practices. The discussion includes the theoretical underpinnings of public fraud, and how intense corporate culture and limited exposure to outside practice standards can lead to routine deviation from normal behavior and moral standards. Public agencies and governmental entities are generally driven by a public benefit or goal, but are widely varied in the ability and desire to deliver value while retaining best practices. This course teaches you how to: understand why fraud exists in the public sector; discover how an agency’s mindset diverges from the norm; review cases where agency practices diverged from best financial practices; learn good practices in an objective, nonpolitical context; and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting (Governmental) Course credit: 30 hours
PDF$189
Colleague Test(s)$75
Contents
Project Accounting
Course number: AA451303
Accounting for a major project presents the accountant with a multitude of difficult accounting issues. The Project Accounting course shows how to deal with these concerns by describing the ideal cost collection system and how to record expenses and revenues within it. The course also addresses the management of change orders, allowances, and contingencies, while noting the impact of GAAP requirements on specific project issues, including interest capitalization and the treatment of research and development costs. The controls and measurements used for projects are also discussed. The broad range of topics covered make this course an essential tool for the project accountant. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 3 hours
Printed Version$29
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Contents
Project Management
Available in PDF format only.
Course number: MM473302
This course discusses all aspects of project management. It explores how projects are initiated, evaluated, and selected. It also addresses all phases of project planning, the use of CPM and PERT to schedule tasks, and how to make trade-offs between the various project constraints. The course tackles many other subjects as well, including change management, project estimating, risk management, reporting, and project management at the enterprise level. The course also delves into the intricacies of team development and management. In total, the course is intended to introduce the topic to a new project manager, as well as to refine the skills of a more experienced one. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Business Management & Organization Course credit: 14 hours
PDF$99
Colleague Test(s)$35
Contents
Public Company Accounting and Finance
Available in PDF format only
Course number: AA4794022
In a public company, the accounting department will find itself buried with additional reporting requirements and controls, though senior management will have a clear opportunity to raise money through the public markets. In the Public Company Accounting and Finance course, we explore both of these aspects of a public company. The accountant must learn about earnings per share, segment reporting, and Staff Accounting Bulletins, as well as quarterly and annual reporting to the SEC. Meanwhile, the treasurer can engage in an initial public offering, file registration statements, or sell shares under the Regulation A or Regulation D exemptions. This course covers all of these topics and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting. Course credit: 13 hours
PDF$89
Colleague Test(s)$35
Contents
Purchasing Guidebook
Course number: B455702
This course reveals how the purchasing department’s performance can be fine-tuned, focusing on supplier selection and management, the competitive bidding process, negotiations, and contract management. The course also addresses the many ways in which purchasing can be used to control costs in the areas of inventory management, logistics, and quality, while also providing the financial tools to improve a number of purchasing decisions. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Production Course credit: 14 hours
Printed Version$99
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Colleague Test(s)$35
Contents
Putting Ethics into Practice
On SaleThanksgiving Ethics Sale through Monday, November 29 (regular price $29)
Course number: ETH790201
This course reviews the penalties that arise from the failure of tax practitioners to meet certain ethical standards. Federal statutes that impose ethical standards are discussed, as well as sanctions under Circular 230 and the Internal Revenue Code. In addition, the course presents a number of scenarios illustrating the proper handling of ethical dilemmas. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Note: Course meets the ethics requirement for the following states: AK, AL, AR*, CA**, CO, CT, DC, HI, ID, IA, IL, IN, KS, KY, MA, MD, ME, MI, MN, MO, MT, NC, ND, NE, NH, NM, NV, OK, OR, PA, RI, VT, WI, WV, and WV. (*AR requires 1 hour of state-specific; **CA also requires a state-approved course once every 6 years; this course does not meet that requirement). If there is any doubt as to acceptability for your specific requirements, please check with your State Board.NASBA field of study: Behavioral Ethics Course credit: 2 hours
Printed Version$24
PDF$24
Colleague Test(s)$20
Contents
QuickBooks 2020
Course number: CC662120
Discover how QuickBooks 2020 can help you build the perfect budget, process payroll, simplify your tax return prep work, create invoices, manage inventory, generate income statements, balance accounts, and much more. You will learn what you should do before you install and set up QuickBooks. Also takes you through the steps of going online and backing up your data. You’ll learn how to: set up QuickBooks; enter data; create and populate lists; create invoices and credit memos; record and print sales receipts; monitor your job costs; record customer payments; make bank deposits; enter and pay bills; work with inventory; write checks; reconcile bank accounts; set up a credit card account; process payroll; perform job estimating, billing, and tracking functions; work with fixed assets and vehicles; generate most common financial reports; and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Computer Software & Applications. Course credit: 16 hours
Printed Version$109
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Colleague Test(s)$40
Contents
QuickBooks 2021
Course number: CC662121
Discover how QuickBooks 2021 can help you build the perfect budget, process payroll, simplify your tax return prep work, create invoices, manage inventory, generate income statements, balance accounts, and much more. You will learn what you should do before you install and set up QuickBooks. Also takes you through the steps of going online and backing up your data. You’ll learn how to: set up QuickBooks; enter data; create and populate lists; create invoices and credit memos; record and print sales receipts; monitor your job costs; record customer payments; make bank deposits; enter and pay bills; work with inventory; write checks; reconcile bank accounts; set up a credit card account; process payroll; perform job estimating, billing, and tracking functions; work with fixed assets and vehicles; generate most common financial reports; and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Computer Software & Applications Course credit: 16 hours
Printed Version$109
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Colleague Test(s)$40
Contents
Real Estate Accounting
Course number: AA456404
This course describes the accounting to be used for all types of real estate transactions, such as retail land sales, real estate sales, property exchanges, and the sale of time-share intervals. It also reveals the related financial statement presentations and accompanying disclosures. In addition, the course describes the accounting related to the rental of property, and investments in real estate ventures. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 10 hours
Printed Version$79
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Colleague Test(s)$25
Contents
Real Estate Financing and Investing
Course number: FP790802
This course covers both financing and investing in real estate. The first section deals with two major aspects of real estate financing: (1) financial instruments and (2) the means of financing. It examines the financial side of the lending process. The second section deals with investing in real estate. Topics include: the advantages and pitfalls of real estate investing, how to value an income-producing property, how to use leverage and increase return, and buying a home. Course Level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Specialized Knowledge Course credit: 6 hours
Printed Version$59
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Colleague Test(s)$15
Contents
Records Management
Course number: B464402
The Records Management course describes the types of records, the record life cycle, record formats, and the concept of information governance. The course then delves into the use of alphabetic storage, numeric storage, and geographic storage, along with a variety of records management best practices and a discussion of records retention. The course concludes with coverage of electronic records management, including such topics as the different types of electronic media, record safety, and the mitigation of catastrophic record damage. The course is intended for anyone who wants a solid grounding in the concepts of record management. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Business Management & Organization Course credit: 3 hours
Printed Version$29
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Contents
Recruiting and Hiring
Course number: MM262201
This course shows how to create a job specification, and the many methods available for locating the most highly qualified candidates for a position. The course also describes general hiring principles, preliminary screening activities, how to conduct an interview, and the best way to manage the reference checking process. The course also notes how to evaluate candidates, describes the job offer, addresses how to handle counteroffers, and several related topics. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Personnel/Human Resources Course credit: 4 hours
Printed Version$39
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Colleague Test(s)$15
Contents
Rental Real Estate Deductions
Course number: TAX578818
If you or your clients own rental property, you should be taking advantage of the many tax write-offs available. This book explains how to maximize your deductions. Find out how to: fill out IRS Schedule E, take real estate tax credits, figure out if an expense is a repair (deductible) or an improvement (depreciable), maximize your depreciation deductions, deduct losses arising from real estate ownership, keep proper tax records, deduct home office, travel, casualty losses and much more. The course is comprehensive yet easy to read and jam-packed with interesting and relevant examples. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Taxes Course credit: 20 hours
Printed Version$129
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Contents
Retirement Plans for Small Businesses
Course number: TAX795502
In this course various retirement plans are considered in detail and compared with other plans. This course discusses factors that influence the decisions about the optimal plan for a business including available tax credits. Decision flowcharts are provided that tax practitioners can use to guide their clients in making appropriate retirement plan selections. Regular 401(k) plans are not analyzed in this course because they are subject to greater reporting requirements and potentially onerous nondiscrimination testing. Additionally, this course does not include a detailed analysis of retirement plan distributions or rollovers. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 2 hours
Printed Version$19
PDF$19
Colleague Test(s)$12
Contents
Revenue Management
Course number: B403201
This course shows how to increase revenues and profits by adjusting the prices offered to customers. It does so by addressing both the overall pricing strategy of a business and the many day-to-day pricing tactics that can be employed within that overall strategy. Examples of revenue management tactics are bundling and unbundling, dynamic pricing, overbooking, reference pricing, and special financing offers. The course goes on to describe rate fences and other tools to keep discount offers away from full-price customers, as well as revenue management complications and the long-term effects of these activities. In total, the course presents the user with a multitude of options to consider for enhancing the financial performance of a business. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Finance Course credit: 3 hours
Printed Version$29
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Colleague Test(s)$12
Contents
Revenue Recognition
Course number: AA476603
For many organizations, the single most critical accounting topic is the recognition of revenue – when can it be recognized, and how much? If they do not recognize the correct amount of revenue, it may be necessary to engage in adjustments at a later date, which can cause readers to doubt the veracity of their financial statements. In this course, we present the recognition principles needed to account for contracts with customers, using summarizations of the original accounting standards and many explanatory examples. Coverage of ASC606—Revenue from Contracts with Customers is included. A number of peripheral issues are also covered, including the treatment of variable consideration, noncash consideration, price discounts, subsequent price changes, consignments, licensing, repurchase agreements, disclosures, and much more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 4 hours
Printed Version$39
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Contents
S Corporations: Overview and Taxation
Course number: TAX986208
Discusses selected topics that cover many aspects of S corporations and taxation. These topics include the tax considerations in electing the S corporation status; requirements to be an S corporation; filing of an S corporation election and tax return; accounting methods and tax years; income and loss; deductible expenses; corporate income taxes and credits; rules for basis, rules for losses, and passive loss rules; distributions; and the accumulated adjustments account. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 24 hours
Printed Version$139
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Colleague Test(s)$60
Contents
Sales and Use Tax Accounting
Course number: AA475402
The Sales and Use Tax Accounting course discusses when sales and use taxes should be applied to a transaction. The course addresses the calculation of these taxes, when exemptions may apply, how to remit tax receipts to the government, and how to present the related tax liability in the financial statements. The course also covers many special situations, such as dealing with over- or under-collections of sales taxes, private letter rulings, sales tax holidays, and how to deal with a sales tax audit. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 2 hours
Printed Version$19
PDF$19
Colleague Test(s)$12
Contents
Sarbanes-Oxley and Corporate Governance
Course number: AA793301
This course examines developments in finance and accounting and a series of corporate accounting scandals on the heels of the Enron debacle that have led to current sweeping accounting guidelines, proposals, and legislation—most notably, the Sarbanes-Oxley (SOX) Act. Many of the issues surrounding the SOX Act—especially Section 404, 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. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 6 hours
Printed Version$59
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Contents
Section 199A Pass-Through Deduction
Course number: TAX924401
This course examines the pass-through deduction authorized under § 199A of the TCJA. The text is conceptually divided into three sections. First, calculation of the pass-through deduction for business owners whose taxable income does not exceed a threshold amount set by statute; second, calculation of the pass-through deduction for business owners whose taxable income is greater than the threshold; and finally, calculation of the pass-through deduction for business owners whose taxable income is greater than the threshold and whose businesses are considered specified service trades or businesses (SSTBs). The final chapter examines each of the business categories that are considered specified service trades or businesses and identifies those businesses that might appear to be placed in those categories, but which would not be deemed SSTBs. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Taxes Course credit: 4 hours
Printed Version$39
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Contents
Selling to the Affluent
Available in PDF format only
Course number: MM156202
The financial crisis has affected the affluent as well as the less affluent. This course brings you up to date with today's affluent and helps you understand what adjustments need to be made in order to successfully attract, service, and retain lifelong affluent customers and clients. Explains how the financial crisis elevated the level of anxiety and how this has affected major purchase decisions and offers step-by-step guidance on how to navigate the process of overcoming social self-consciousness during the sales process. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Communications and Marketing Course credit: 10 hours
PDF$69
Colleague Test(s)$25
Contents
Sexual Harassment Awareness (Illinois)
Course number: MM711101
Sexual harassment is a frequently discussed topic in employee relations. This course includes an overview of Illinois anti-sexual harassment legislation, discusses types of sexual harassment, provides examples of conduct considered unlawful workplace behaviors, and identifies employers’ responsibilities under Illinois laws. Licensed CPAs in Illinois are required to complete one hour of sexual harassment prevention training in order to be eligible for license renewal. After completing this course, you will be able to identify Illinois laws that offer employees protections against sexual harassment and recognize workplace behaviors that may constitute sexual harassment. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Business Law Course credit: 1 hour
Printed Version$19
PDF$19
Colleague Test(s)$15
Contents
Sexual Harassment Awareness (Illinois)
On SaleThanksgiving Ethics Sale through Monday, November 29 (regular price $19)
Course number: MM711101
Sexual harassment is a frequently discussed topic in employee relations. This course includes an overview of Illinois anti-sexual harassment legislation, discusses types of sexual harassment, provides examples of conduct considered unlawful workplace behaviors, and identifies employers’ responsibilities under Illinois laws. Licensed CPAs in Illinois are required to complete one hour of sexual harassment prevention training in order to be eligible for license renewal. After completing this course, you will be able to identify Illinois laws that offer employees protections against sexual harassment and recognize workplace behaviors that may constitute sexual harassment. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Business Law Course credit: 1 hour
Printed Version$14
PDF$14
Colleague Test(s)$12
Contents
Small Business Tax Deductions
On SaleWeekly special through Monday, November 29 (regular price $119)
Course number: TAX578418
The fastest way for any small business to make more money is to pay less to the IRS. This course will show you how to maximize the business deductions you are entitled to. The book is organized into practical categories featuring common deductions, including start-up expenses, operating expenses, health deductions, vehicles, travel, meals, inventory, equipment and many more. Whether a business is just starting or well established, this course will provide valuable information. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 18 hours
Printed Version$92
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Colleague Test(s)$45
Contents
Social Security, Medicare and Pensions
Course number: FP573326
Help your clients get the most retirement and pension income and the best medical coverage. This course will teach you: the basic premises of Social Security; the specific requirements for qualifying to receive retirement, disability, dependents and survivors benefits; what work credits are; how benefits are calculated; how working while receiving benefits will affect the amount of benefits; how to appeal any denied claims; how to fill out and file every important document; how to define the “break-even point”; what SSI considers counted income and not counted income; what SSI considers assets and not counted assets; how to differentiate between immediate annuity and deferred annuity; how to figure the amount of federal CSRS or FERS retirement annuities; and much more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Specialized Knowledge Course credit: 20 hours
Printed Version$119
PDF$119
Colleague Test(s)$50
Contents
Stand Up to the IRS
Course number: TAX571214
This course shows you how to help your clients challenge tax bills; remove tax penalties; get a long-term payment plan for a tax bill; gather documentation for an audit; appeal audit findings; determine if their tax debt can be eliminated through bankruptcy; stop IRS wage and property seizures; and get help from the IRS Ombudsman. The text includes all the forms necessary for dealing with the IRS and representing your clients in Tax Court. Also includes confidential forms used by the IRS during audits and collection interviews. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 20 hours
Printed Version$119
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Contents
Standards for Accounting and Review Services (SSARS 21-25)
Course number: AA752105
The purpose of this course is to inform the reader of the various changes made to the compilation and review codification by SSARS No. 21 as amended by SSARS No. 22, Compilation of Pro Forma Financial Information, SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services—2016, SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services—2018, and SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions. The course addresses the three types of engagements that can be performed under the SSARSs: a preparation of financial statements engagement, a compilation engagement, and a review engagement. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Auditing Course credit: 10 hours
Printed Version$79
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Colleague Test(s)$25
Contents
Starting and Building a Nonprofit
Course number: B575508
With practical advice, legal information, tips and step-by-step instructions, this course will help you get your nonprofit up and running—and keep it going! You’ll learn how to: develop a strategic plan and budget; recruit and manage board members, employees and volunteers; market your organization to your target audience; raise money online through crowdfunding and other sites; build a website and use social media and networking sites; adopt policies that are legally sound; and much more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Specialized Knowledge. Course credit: 24 hours
Printed Version$139
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Colleague Test(s)$60
Contents
Starting and Running a Small Business
Course number: B580817
This course teaches all the legalities of starting and running a small business. You will discover how to raise start-up money, decide between an LLC or other business structure, save on business taxes, get licenses and permits, choose the right insurance, negotiate contracts and leases, avoid problems if you’re buying a franchise, hire and manage employees and independent contractors, attract and keep customers (and get paid on time), and limit your liability and protect your personal assets. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Business Law Course credit: 32 hours
Printed Version$179
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Colleague Test(s)$80
Contents
Statement of Cash Flows
Course number: AA462303
The Statement of Cash Flows course describes the objectives of the statement of cash flows, the different presentation methods that can be used, and how to prepare it. The course also notes the presentation treatment of many special situations, data collection issues, and the disclosure requirements for related information. In addition, the course describes several key cash flow analyses, including how to interpret the statement of cash flows. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 2 hours
Printed Version$19
PDF$19
Colleague Test(s)$12
Contents
Successful Time Management
Available in PDF format only.
Course number: PD279502
Going beyond simply managing time, this course shows what would happen if you managed time effectively and in line with your priorities. The goal of the course is not to save time; after all, that can’t be done. However, the techniques and steps presented in this course will allow you to spend your time wisely on the things that matter to you, instead of wasting time on everything else that gets in the way. You’ll learn how to: manage your energy; maintain clarity; be useful and stick to your purpose; manage to your advantage; pay attention to your key contacts; understand the forces that affect your use of time and energy; focus on what is significant; recognize the difference between being busy and being productive; and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Personal Development Course credit: 10 hours
PDF$69
Colleague Test(s)$25
Contents
Succession Planning
Course number: MM484401
The Succession Planning course describes every aspect of succession planning – its advantages, the steps involved in operating the program, and ways to enhance its effectiveness. The course also addresses training systems for employees targeted for advancement, special issues related to succession planning for the chief executive officer position, and the measurements that can be used to determine the performance of the program. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Personnel/Human Resources Course credit: 3 hours
Printed Version$29
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Colleague Test(s)$15
Contents
Taking Money Out of Retirement Plans
Course number: TAX586515
Covers the rules, taxes, and potential penalties associated with withdrawing funds from retirement plans. Offers details on early distributions used to pay higher-education expenses or health-insurance premiums, distributions you must take during your lifetime (when they begin, how they are computed, what happens if your beneficiary changes), and distributions made after an account holder dies. Helpful appendices include relevant IRS forms, notices, and schedules, as well as life-expectancy tables. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 14 hours
Printed Version$99
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Colleague Test(s)$35
Contents
Tax Basics for Small Business
Course number: TAX543521
This course is ideal for the CPA looking to expand into the tax field. Provides an excellent overview of tax-deductible expenses, depreciation and payroll taxes. Also covers choosing the right business form (S Corp, C Corp, LLC, etc), fringe benefits, buying or selling a business and dealing with the IRS. Course level: Very Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 22 hours
Printed Version$129
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Colleague Test(s)$55
Contents
Tax Basis of Assets
Course number: TAX751705
The basis of property is used to figure depreciation, amortization, depletion, and casualty losses. It is also used to figure gain or loss on dispositions of property. This course will show you how to calculate cost basis, adjusted basis, and basis other than cost. Includes information on stocks, bonds, real property, business assets, and intangible assets. Also covers the uniform capitalization rules and will also show you how to allocate basis when a group of assets or a trade or business is acquired. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 5 hours
Printed Version$49
PDF$49
Colleague Test(s)$15
Contents
Tax Deductions for Professionals
Course number: TAX579916
This comprehensive course covers common deductions for professionals, including start-up and operating expenses, the pass-through deduction, health deductions, vehicles and travel, home office, deducting long-term assets, and many more. In addition, it can help you choose the best legal structure for your practice. Also covers putting money into retirement accounts, the tax implications of owning the building you work in, and deducting the cost of continuing education, professional fees, and other expenses. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 20 hours
Printed Version$119.00
PDF$119
Colleague Test(s)$50
Contents
Tax Guide for Nonprofits
Weekly special through Monday, December 6 (regular price $129)
Course number: TAX581507
Explains the rules and regulations that nonprofits must comply with in easy-to-understand language. Covers IRS compliance requirements for nonprofits, including the new Form 990 and 990-EZ, conflicts of interest and compensation, charitable giving rules, unrelated taxable business income, lobbying and political activity restrictions, nonprofit bookkeeping, and other key tax rules. Whether you are new to the nonprofit area or are well established, this course will provide you with lots of specific advice, examples and practical information. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 20 hours
Regular Price $129
Printed Version$108
Regular Price $129
PDF$108
Colleague Test(s)$50
Contents
Tax Guide for Short-Term Rentals
Course number: TAX580203
This course shows you everything you need to know about taxes on short-term rentals, including what deductions are available; how to report short-term rental income; how to deduct losses; vacation home and tax-free rental rules; how to allocate costs when renting a room in your home, and how to keep proper records. Whether you rent your property through Airbnb, FlipKey, HomeAway, TripAdvisor, Craigslist, or VRBO, you need to be sure you understand these tax rules. Course Level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 8 hours
Printed Version$69
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Colleague Test(s)$20
Contents
The Balance Sheet
Course number: AA477301
Because the balance sheet reveals the financial position of a business, it should be properly prepared in order to maximize the amount of information conveyed to users. This course assists the accountant by noting the various presentation formats that can be used, as well as the content and description of each line item within the statement. It also discusses sample balance sheets from several publicly held companies, in order to show the range of presentation possibilities. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Accounting Course credit: 2 hours
Printed Version$19
PDF$19
Colleague Test(s)$12
Contents
The Busy Leader's Handbook
Course number: PD635501
This course is packed with proven best practices, tools, tips, and tactics for engaging employees, revitalizing cultures, delighting customers, and building high-performance companies. Short, succinct, and accessible, each chapter offers helpful advice for meeting common business challenges. Plus, the strategies, approaches, and tactics are designed to be put into action immediately. Best selling author, businessman, visionary, and entrepreneur Quint Studer draws on his 30 plus years of experience in helping organizations of all sizes and leaders at every level reach peak performance. Comprehensive in scope, this course overflows with insights and practical advice to help you make smart leadership decisions. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Personal Development Course credit: 12 hours
Printed Version$79
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Colleague Test(s)$30
Contents
The Employee Experience
Available in PDF format only
Course number: MM310501
Organizations with engaged workforces are more profitable, enjoy greater growth, and win the battle to keep the most talented personnel. This course will teach you how to build a deeply engaged workforce. By establishing a clear set of expectations and promises and upholding it consistently, employers can build the essential trust that leads to powerful employee engagement. You will learn how to leverage the full potential of your people to transform your future. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Personnel/Human Resources Course credit: 10 hours
PDF$69
Colleague Test(s)$25
Contents
The Future Leader
Course number: PD604401
Are you a future-ready leader? There has been a lot written about leadership for the present day, but the world is changing quickly. What worked in the past won’t work in the future. We need to know how to prepare leaders who can successfully navigate and guide us through the next decade and beyond. How is leadership changing, and why? How ready are leaders today for these changes? What should leaders do now? To answer these questions, the author interviewed over 140 CEOs from top companies. He also partnered with LinkedIn to survey almost 14,000 of their members around the globe to see how CEO insights align with employee perspectives. This course will help you: learn the greatest trends impacting the future of leadership and their implications; understand the top skills and mindsets that leaders of the future will need to possess and how to learn them; change your perception of who a leader is and what leadership means; tackle the greatest challenges that leaders of the future will face; become a future-ready leader; and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Personal Development Course credit: 12 hours
Printed Version$79
PDF$79
Colleague Test(s)$30
Contents
The Year-End Close
Course number: AA457202
This course notes the actions to be taken to close the books at the end of the fiscal year, as well as other activities required at the end of the calendar year. There is a particular emphasis on several major areas of accounting, including receivables, inventory, fixed assets, payables, and payroll. Additional tasks required for the year-end close of a publicly held company are also described. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Accounting Course credit: 3 hours
Printed Version$29
PDF$29
Colleague Test(s)$15
Contents
Treasurer's Guidebook
Course number: B459503
This course discusses how the treasury department’s performance can be organized and fine-tuned, focusing on bank relations, cash concentration systems, investment strategies, financing sources, credit management, insurance, and more. The course also addresses the administrative aspects of the treasurer’s job, including the accounting for treasury transactions, treasury management systems, controls, and measurements. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Finance Course credit: 16 hours
Printed Version$109
PDF$109
Colleague Test(s)$40
Contents
Understanding Living Trusts
Course number: B571015
This course provides a complete understanding of living trusts and how they can be used by people of all estate sizes to transfer their property after their death without any attorneys or court involvement. In addition to gaining a thorough understanding of living trusts, this course will provide all the tools necessary to create your own living trust. You’ll learn: the types of trusts and how to determine which is right for you; choosing what property to put in your trust; selecting trustees and beneficiaries; special considerations when property is left to minor children or young adults; and more. The text was written by an attorney specializing in estate planning and includes easy-to-follow step-by-step instructions, helpful worksheets, and an online link to most of the forms discussed in the course. Also contains a complete set of reproducible ready-to-use forms. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Specialized Knowledge Course credit: 18 hours
Printed Version$119
PDF$119
Colleague Test(s)$45
Contents
Windows 10
Currently available in PDF format only.
Course number: CC659603
Covers the latest version of Windows and gets you up and running with the changes and new features you\\\'ll find in this updated operating system. Shows you how to manage Windows tasks like navigating the interface with a mouse or touchscreen, connecting to the web, and troubleshooting problems and making quick fixes. You will be able quickly find files, connect to the Web, gather your email and social accounts in one spot, manage apps, create and manage accounts, use online tools, customize your settings, and much more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Computer Software & Applications Course credit: 20 hours
PDF$119
Colleague Test(s)$50
Contents
Working Capital Mini-Course
Course number: B459403
Discusses how to reduce the adverse funding effects caused by working capital. The discussion includes a number of specific recommendations on how to manage cash, receivables, inventory, and payables. The course also addresses the operational characteristics that will allow a business to function with zero working capital. The course also examines the characteristics of different types of asset-based lending. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Finance Course credit: 5 hours
Printed Version$39
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Colleague Test(s)$15
Contents
