Accounting & Auditing
Adopting accounting best practices can improve efficiency, reduce error rates in the accounting department, and provide benefits from better reporting of information to other parts of the company, including improved customer service, cycle times, product quality, and profitability. The text includes more than 330 best practices, making it the most comprehensive collection available. Featured are numerous best practices in such critical areas as accounting management, inventory, billing, and payroll. It highlights the dos and don'ts of best practices implementation. Accounting and financial managers, internal and external auditors, and consultants will find it to be a valuable resource. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Course category: Accounting.
Course Number: AA822063
CPE Credit: 20 hours
Price: $149 (with Textbook)
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. Course category: Accounting.
Course Number: AA121801
CPE Credit: 15 hours
Price: $109 (with Textbook)
Discusses the differences between simple capital structures and complex capital structures. Formulas for calculating Basic Earnings Per Share (BEPS) and Diluted Earnings Per Share (DEPS) are presented with in-depth examples of each. This course further describes the differences between dilutive and antidilutive securities. The If-Converted Method and the Treasury Stock Method and their uses are also explored. Lastly, the presentation of EPS and specialized disclosures on income statements, interim financial reporting, IFRS Earnings Per Share, and Pro Forma EPS are discussed. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Course category: Accounting.
Course Number: AA129901
CPE Credit: 5 hours
Price: $49 (with Textbook)
Accounting for income taxes is one of the most complex and contro-versial accounting subjects in this country. The basic problem is that transactions and events may be reported in different years for financial reporting and for income tax purposes. This course provides a complete overview of accounting recognition of income taxes, including recogni-tion, measurement, financial statement presentation, disclosures, tax allocations within a period, accounting for taxes in interim periods, IFRS considerations, and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service. Course category: Accounting.
Course Number: AA132301
CPE Credit: 4 hours
Price: $39 (with Textbook)
Many U.S. companies have become heavily involved in leasing assets rather than owning them. For example, according to the Equipment Leasing Association (ELA), the global equipment-leasing market is a $600-$700 billion business, with the U.S. accounting for about one-third of the global market. Any type of equipment can be leased, such as railcars, helicopters, bulldozers, barges, CT scanners, computers, and so on. The largest group of leased equipment involves information technology equipment, followed by assets in the transportation area (trucks, aircraft, rail), and then construction and agriculture. This course discusses the accounting, reporting, and disclosures of leases by lessees and lessors. It includes a discussion of sale-leasebacks, subleases, renewals and extensions, terminations, leveraged leases, and other issues. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Course category: Accounting.
Course Number: AA131201
CPE Credit: 4 hours
Price: $39 (with Textbook)
This course describes the procedures and forms needed for all of the major accounting and other functional areas of a business, including order entry, shipping, billing, cash receipts, accounts payable, payroll, collections, purchasing, petty cash systems, procurement cards, inventory systems, fixed asset processes, the treasury function, and more. Procedures are separately stated for manual and computerized accounting systems. Includes helpful flowcharts and sample forms Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Course category: Accounting
Course Number: AA123201
CPE Credit: 20 hours
Price: $149 (with Textbook)
Effective policies and procedures in the Accounts Payable function is critical for any organization wishing to reduce or eliminate duplicate payments, prevent and detect fraud, and be cost effective and compliant with all regulatory issues affecting the payment function. The first step in that battle is having a current, detailed policy and procedures manual. This course presents information the professional can use to create an effective manual, that not only documents the organization’s policies and procedures, but can also be used as a reference and training guide. Industry expert Mary Schaeffer shows auditors, controllers, and managers how to create such a manual when none exists. She also includes an outline for a sample policy as well as a checklist which can be used to determine if the current policy is follows best practices or is something less. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Course category: Accounting.
Course Number: AA131801
CPE Credit: 2 hours
Price: $29 (with Textbook)
The latest developments affecting audit engagements are addressed in this course. Part of planning an audit involves consideration of the business and economic environment in which the client operates. Thus, auditors need to be aware of the various types of fraud that clients and employees may be committing, especially in light of myriad lawsuits against auditors and accountants. In addition to applying techniques to limit their liability to their clients and third parties, auditors are confronting other major problems facing the accounting field, including compliance with the Sarbanes-Oxley Act. The peer review comments and new auditing statements provide further guidance on current issues. To deal with the volatility in the business climate, auditors should focus their efforts in key areas and should take lessons from litigation. Additionally, in this course, auditors will learn how to perform more efficient engagements, assess going concern, advise clients on insurance, audit lease agreements, and lastly, the course contains a section on the issuance of SAS Nos. 122-125 as part of the ASB’s Clarity Project. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service. Course category: Auditing.
Course Number: AA131401
CPE Credit: 16 hours
Price: $119 (with Textbook)
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. 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. Course category: Accounting.
Course Number: AA119401
CPE Credit: 15 hours
Price: $109 (with Textbook)
Includes complete coverage of the newly revised Compilation and Review Standards. Provides a complete overview of the income statement, balance sheet, statement of cash flows, disclosures, prospective financial statements, attest engagements, internal control, compliance attestation, special reports, subsequent events, compilation of specified elements, accounts or items of a financial statement, and more. Includes illustrative inquiries and sample compilation and review reports. Also discusses required documentation for each type of engagement. Course level: Basic. Prerequisites: None. Course includes text, interactive study guide, final exam, and grading service. Course category: Accounting.
Course Number: AA122501
CPE Credit: 20 hours
Price: $169 (with Textbook)
This course will prepare chief financial officers, vice presidents of finance, controllers, managers of financial reporting, and managers of accounting for the many new challenges that are resulting from the global convergence of financial reporting standards. It covers what convergence is and why it is happening as well as how and why GAAP has changed as a result of convergence. The course also discusses the critical decisions and plans that managers must make in order to prepare their companies, their departments, and themselves for the growing impact of convergence. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Course category: Accounting.
Course Number: AA962012
CPE Credit: 20 hours
Price: $149 (with Textbook)
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. Course category: Accounting.
Course Number: AA134402
CPE Credit: 15 hours
Price: $109 (with Textbook)
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'll 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. Course category: Accounting.
Course Number: AA135501
CPE Credit: 15 hours
Price: $109 (with Textbook)
This course is designed to help professionals speed up the closing process, especially in response to Sarbanes-Oxley’s more time-sensitive requirements. It outlines numerous key improvements that, when implemented together, are guaranteed to shrink the closing process down to as little as one day. The text is full of helpful flowcharts and checklists to help you prevent delays and bring accounting department closing procedures up to date. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Course category: Accounting.
Course Number: AA776022
CPE Credit: 15 hours
Price: $87 (with Textbook) - Regular price: $109
Financial statement fraud continues to be a major challenge for organizations worldwide. The text for this course includes practical examples, sample reports, best practices and recommendations to help you deter, detect, and prevent financial statement fraud. Includes a clear description of roles and responsibilities of all those involved in corporate governance and the financial reporting process, emerging corporate governance reforms in the post-SOX era, including provisions of the SOX Act, global regulations and best practices, ethical considerations, and corporate governance principles, practical examples and real-world "how did this happen" discussions that provide valuable insight for corporate directors and executives, auditors, managers, supervisory personnel and other professionals saddled with anti-fraud responsibilities, and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Course category: Accounting.
Course Number: AA1034022
CPE Credit: 20 hours
Price: $149 (with Textbook)
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. Course category: Accounting.
Course Number: AA114801
CPE Credit: 10 hours
Price: $89 (with Textbook)
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. Course category: Accounting.
Course Number: AA1245032
CPE Credit: 20 hours
Price: $149 (with Textbook)
This course will help you discover and better understand the inner workings of numerous financial schemes and internal controls to increase your awareness and prevent fraud from destroying your organization's financial stability. The text describes the features of fraud and then provides proven methods of prevention, as well as solutions to expose different types of fraud. Includes an understanding of why fraud is committed, an overview of financial fraud schemes, white-collar crime, uncovering employee embezzlements, establishing internal fraud controls, the nature of collecting evidence, and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Course category: Accounting.
Course Number: AA124103
CPE Credit: 20 hours
Price: $149 (with Textbook)
With the responsibility of detecting and preventing fraud placed directly on the accounting profession, you are responsible for recognizing fraud and learning the tools and strategies necessary to stop it. This course shows you how to develop an investigative eye toward both internal and external fraud and provides crucial information on how to deal with it when discovered. It provides guidelines for developing and implementing an antifraud program as part of a SOX 404 fraud prevention and detection process. In addition, it demonstrates how to recognize the characteristics of organizations in which fraud is likely to occur; detect and deter accounting fraud, using the most recently developed techniques; conduct an efficient, systematic fraud investigation; and use the latest methods for documenting fraud and preparing evidence. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Course category: Auditing.
Course Number: AA1094042
CPE Credit: 20 hours
Price: $149 (with Textbook)
Since Accounts Payable is responsible for most payment functions, it falls to those in charge to ensure the tightest possible controls and prevention of fraud. This course presents various accounts payable fraud scenarios, from check fraud to employee fraud. Industry expert Mary Schaeffer shows auditors, controllers, and managers how to spot the many types of frauds and situations that frequently take place in companies and equips them with the necessary tools to halt fraud from occurring in the first place. The text includes over 50 real-life examples which demonstrate just how common fraud is. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Course category: Accounting.
Course Number: AA92103
CPE Credit: 10 hours
Price: $79 (with Textbook)
Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. This course describes every major and emerging type of financial statement fraud, using real-life cases to illustrate the schemes; explains the underlying accounting principles, citing both U.S. GAAP and IFRS that are violated when fraud is perpetrated; and provides numerous ratios, red flags, and other techniques useful in detecting financial statement fraud schemes. The course provides comprehensive coverage on the different ways financial statement fraud is perpetrated, including those that capitalize on the most recent accounting standards developments, such as fair value issues. The accompanying website provides full-text copies of documents filed in connection with the cases that are cited as examples in the course, allowing you to explore further details of each case. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service. Course category: Accounting.
Course Number: AA135701
CPE Credit: 15 hours
Price: $109 (with Textbook)
Written by the author of the well-recognized Wiley GAAP Guide, 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. Course category: Accounting.
Course Number: AA128813
CPE Credit: 27 hours
Price: $219 (with Textbook)
Intangible assets are assets—other than financial assets—that lack physical substance yet do have utility and value in the hands of the reporting entity. Examples include patents, copyrights, trade names, customer lists, royalty agreements, databases, and computer software. This course covers the initial recognition of, measurement of, and accounting for intangible assets. Covers financial statement presentation and disclosures. Also discussed are accounting for goodwill and intangible assets in specialized industries. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service. Course category: Accounting.
Course Number: AA132401
CPE Credit: 5 hours
Price: $39 (with Textbook)
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. Course category: Auditing.
Course Number: AA121411
CPE Credit: 10 hours
Price: $89 (with Textbook)
This course on accounting for governmental entities is intended to be used by anyone who would like to gain knowledge of accounting and financial reporting currently recommended for state and local governmental units. The course provides an overview of (1) the fundamental concepts underlying state and local governmental accounting and reporting, (2) the importance of budgetary accounting in government, and (3) the recognition rules and journal entries related to governmental financing. It also describes (1) the accounts and journal entries related to transactions specific to governmental entities, (2) the process of defining the governmental reporting entity, (3) the components of the comprehensive annual financial report (CAFR), (4) the reporting requirements for government- wide and fund-based financial statements, and (5) other required information in the CAFR. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Course category: Accounting (Governmental).
Course Number: AA131701
CPE Credit: 7 hours
Price: $59 (with Textbook)
This course provides timely instruction in accounting under International Financial Reporting Standards (IFRS) in the context of US Generally Accepted Accounting Principles (GAAP). Helps preparers and practitioners understand the key differences between IFRS and US GAAP with essential coverage of: property, plant, and equipment; inventory; provisions and contingencies; intangible assets; share-based compensation; financial instruments; leases; revenue; income taxes; investments in subsidiaries; post-retirement benefits; and impairments. This course will prepare you to make well-informed decisions on accounting treatments and analysis by first understanding IFRS’s substantial similarity with US GAAP as a context. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Course category: Accounting.
Course Number: AA127601
CPE Credit: 15 hours
Price: $109 (with Textbook)
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. Course category: Accounting.
Course Number: AA131901
CPE Credit: 22 hours
Price: $159 (with Textbook)
Strong internal controls are key to any effective accounts payable function. Without such controls, fraud is easier to commit, duplicate payments increase and the function is not cost-effective. This course presents information the professional can use to identify control problems and implement strong controls. Industry expert Mary Schaeffer shows auditors, controllers, and managers where control issues are likely to occur, how to strengthen controls, and best practices for a control effective accounts payable function. The text includes not only examples of strong controls but it also examines common and not so common ways controls are inadvertently weakened. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Course category: Accounting.
Course Number: AA131501
CPE Credit: 5 hours
Price: $39 (with Textbook)
IFRS has become an increasingly important topic and this course provides coverage of all of the standards. Includes information on revenue recognition, requirements for the form and content of financial statements, employee benefits, foreign-currency based transactions, business combinations, financial instruments, loss contingencies, leases, impairment of assets, extraction of minerals, agriculture, insurance, and much more. Course level: Basic. Prerequisites: None. Course includes text, interactive study guide, final exam, and grading service. Course category: Accounting.
Course Number: AA118112
CPE Credit: 30 hours
Price: $225 (with Textbook)
This course will show you how to speed up the accounting process and cut costs at the same time. From assessing the status of your current systems to handling the effects change may have on your employees, this course gives you the opportunity to maximize the efficiency of your accounting process. The multi-step approach provided can be applied to all of your most common transactions, including cash, accounts payable, inventory, cost accounting, payroll, and more. Course level: Basic. Prerequisites: None. Course includes text, interactive study guide, final exam and grading service. Course category: Management Advisory Services.
Course Number: AA97503
CPE Credit: 20 hours
Price: $125 (with Textbook)
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. Course category: Accounting.
Course Number: AA124601
CPE Credit: 15 hours
Price: $109 (with Textbook)
This course covers: forms of real estate entities; accounting for operating property revenues and expenses; accounting for capital improvements and tenant inducements; real estate valuation and investment analysis; accounting for real estate investments and acquisition costs; and accounting for project development costs. More complex types of transactions, such as development project revenue recognition, are also discussed in depth. In addition, you'll learn what to expect from audits that real estate entities are subjected to, with audit processes and procedures broken down to help you understand the roles and importance of audits. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service. Course category: Accounting.
Course Number: AA1083012
CPE Credit: 10 hours
Price: $79 (with Textbook)
This course will show you every aspect of revenue recognition such as how to account for it, report it, and set up systems and controls to ensure that the rules are properly followed. It will also assist you in consistently recognizing revenue in the correct amounts, at the right time, and in accordance with generally accepted accounting principles. Covers the concepts of sale recognition when collection is uncertain, when the right of product return exists, the new GAAP Codification references, expanded coverage of IFRS and SEC reporting issues, complying with Sarbanes-Oxley, the most complex revenue recognition concepts, and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Course category: Accounting.
Course Number: AA1075022
CPE Credit: 10 hours
Price: $99 (with Textbook)
With an emphasis on fraud occurring within your business's core systems—including procurement, disbursement, payroll, financial statement reporting, inventories, program management, and journal entries, this course explores: the fraud paradigm, fraud audit standards, fraud risk structure, brainstorming and why it works impressively in fraud risk detection, building your fraud audit program, the art and science of data mining for fraud, document analysis—the red flags to watch out for, conveying the impact of potential fraud to management, and how to anticipate fraud before it shows up. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Course category: Accounting.
Course Number: AA129201
CPE Credit: 20 hours
Price: $149 (with Textbook)
Based on the Wiley GAAS guide. Provides a comprehensive overview of current GAAS. Includes Statements on Auditing Standards, Statements on Standards for Accounting and Review Services, Statements on Standards for Attestation Engagements, Statements on Quality Control Standards, Statements of Position by the Auditing Standards Board, and the AICPA Code of Professional Conduct. Also includes Specialized Industry Audit Guides. Course level: Intermediate. Prerequisites: None. Course includes text, interactive study guide, final exam, and grading service. Course category: Auditing.
Course Number: 2012GS40
CPE Credit: 40 hours
Price: $249 (with Textbook)
Covers the first half of the text.
Course Number: 2012GS21
CPE Credit: 20 hours
Price: $149 (with Textbook)
Covers the second half of the text.
Course Number: 2012GS22
CPE Credit: 20 hours
Price: $149 (with Textbook)
Provides practical implementation guidance for practitioners, auditors, and their clients in the private and public sectors. Clearly explains SFAS 141R, Business Combinations; SFAS 160, Noncontrolling Interests in Consolidated Financial Statements; and SFAS 157, Fair Value Measurements. Explains the elements of fair value in financial reporting in accordance with recent standards, providing primary emphasis on fair value measurements and reporting, and the valuation and impairment analysis of intangible assets and goodwill. Also includes invaluable tools including flowcharts for SFAS 157 and SFAS 141R, a checklist for implementing the fair value measurement standard, and a preparer's worksheet; how to identify and measure contingent considerations; application of the requirements to specific facts and circumstances; specific guidance for determining fair value in a business combination; and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.Course category: Accounting.
Course Number: AA128203
CPE Credit: 20 hours
Price: $149 (with Textbook)




