Courses

Accounting

Accountants' Guidebook

Accountants

[ 30 Hours ]

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Course number: AA277703
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'll 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

Hard copy$189

PDF$189

Extra test(s)$75

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Accounting Changes and Error Corrections

Accounting Changes and Error Corrections

[ 1 Hours ]

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Course number: AA158201
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

Hard copy$19

PDF$19

Extra test(s)$12

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Accounting Controls

Accounting Controls

[ 12 Hours ]

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Course number: AA471804 Updated
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

Hard copy$89

PDF$89

Extra test(s)$30

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Accounting for Casinos and Gaming

Accounting for Casinos and Gaming

[ 10 Hours ]

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Course number: AA262701
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

Hard copy$79

PDF$79

Extra test(s)$25

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Accounting for Derivatives and Hedges

Accounting for Derivatives and Hedges

[ 3 Hours ]

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Course number: AA152801
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

Hard copy$29

PDF$29

Extra test(s)$15

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Accounting for Earnings per Share

Accounting for Earnings per Share

[ 1 Hours ]

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Course number: AA156801
Accounting for Earnings per Share notes the types of organizations that are required to present earnings per share information, and describes 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. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.

NASBA field of study : Accounting

Hard copy$19

PDF$19

Extra test(s)$12

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Accounting for Income Taxes

Accounting for Income Taxes

[ 3 Hours ]

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Course number: AA272302
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

Hard copy$29

PDF$29

Extra test(s)$15

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Accounting for Intangible Assets

Accounting for Intangible Assets

[ 1 Hours ]

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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

Hard copy$19

PDF$19

Extra test(s)$12

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Accounting for Inventory

Accounting for Inventory

[ 15 Hours ]

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Course number: AA140302
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

Hard copy$109

PDF$109

Extra test(s)$35

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Accounting for Investments

Accounting for Investments

[ 3 Hours ]

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Course number: AA147502
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

Hard copy$29

PDF$29

Extra test(s)$15

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Accounting for Leases

Accounting for Leases

[ 2 Hours ]

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Course number: AA264501
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

Hard copy$19

PDF$19

Extra test(s)$12

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Accounting for Managers

Accounting for Managers

[ 18 Hours ]

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Course number: AA440702 Updated
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

Hard copy$109

PDF$109

Extra test(s)$45

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Accounting for Stock-Based Compensation

Accounting for Stock-Based Compensation

[ 2 Hours ]

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Course number: AA458402 Updated
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

Hard copy$19

PDF$19

Extra test(s)$12

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Accounting for the Tax Cuts and Jobs Act

Accounting for the Tax Cuts and Jobs Act

[ 2 Hours ]

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Course number: AA781101
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

Hard copy$19

PDF$19

Extra test(s)$12

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Accounting Procedures

Accounting Procedures

[ 12 Hours ]

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Course number: AA3152032
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.

NASBA field of study : Accounting

Hard copy$89

PDF$89

Extra test(s)$30

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Agricultural Accounting

Agricultural Accounting

[ 10 Hours ]

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Course number: AA282801
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

Hard copy$79

PDF$79

Extra test(s)$25

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Contents

Balance Sheet: Reporting Assets

Balance Sheet: Reporting Assets

[ 4 Hours ]

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Course number: AA275701
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

Hard copy$39

PDF$39

Extra test(s)$15

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Balance Sheet: Reporting Liabilities

Balance Sheet: Reporting Liabilities

[ 3 Hours ]

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Course number: AA275901
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

Hard copy$29

PDF$29

Extra test(s)$15

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Business Combinations and Consolidations

Business Combinations and Consolidations

[ 3 Hours ]

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Course number: AA153301
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

Hard copy$29

PDF$29

Extra test(s)$15

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Contents

Closing the Books

Closing the Books

[ 15 Hours ]

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Course number: AA119404
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

Hard copy$109

PDF$109

Extra test(s)$35

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Contents

Construction Accounting

Construction Accounting

[ 10 Hours ]

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Course number: AA275201
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.

Hard copy$79

PDF$79

Extra test(s)$25

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Contents

Cost Accounting Fundamentals

Cost Accounting Fundamentals

[ 15 Hours ]

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Course number: AA134405
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

Hard copy$109

PDF$109

Extra test(s)$35

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Effective Collections

Effective Collections

[ 2 Hours ]

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Course number: AA489201 New
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

Hard copy$19

PDF$19

Extra test(s)$12

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Contents

Entertainment Industry Accounting

Entertainment Industry Accounting

[ 1 Hours ]

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Course number: AA477601 New
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

Hard copy$19

PDF$19

Extra test(s)$12

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Essentials of Forensic Accounting

Essentials of Forensic Accounting

[ 36 Hours ]

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Course number: AA688801
This course covers everything you need to know about Forensic Accounting. 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

Hard copy$229

PDF$229

Extra test(s)$90

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Faces of Fraud

Faces of Fraud

[ 15 Hours ]

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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'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.

NASBA field of study : Accounting

Hard copy$109

PDF$109

Extra test(s)$35

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Contents

Fair Value Accounting

Fair Value Accounting

[ 2 Hours ]

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Course number: AA456702 Updated
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

Hard copy$19

PDF$19

Extra test(s)$12

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Contents

Fixed Asset Accounting

Fixed Asset Accounting

[ 12 Hours ]

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Course number: AA246804
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

Hard copy$89

PDF$89

Extra test(s)$30

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Contents

Foreign Currency Accounting

Foreign Currency Accounting

[ 2 Hours ]

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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

Hard copy$19

PDF$19

Extra test(s)$12

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Forensic Accounting and Fraud Investigation

Forensic Accounting and Fraud Investigation

[ 20 Hours ]

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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

Hard copy$149

PDF$149

Extra test(s)$50

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Contents

Fraud and Fraud Detection

Available in PDF format only.
Fraud and Fraud Detection

[ 15 Hours ]

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Course number: AA156601
This course takes a data analytics approach to the detection of fraud, providing step-by-step guidance on automating detection and forensics using CaseWare's IDEA software. Learn to use data analysis techniques, including automation scripts, to allow easier and more sensitive detection of anomalies that require further review. The companion website provides access to a demo version of IDEA, along with sample scripts that allow you to immediately test the procedures from the course. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.

NASBA field of study : Accounting.

PDF$109

Extra test(s)$35

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Contents

Fraud Examination

Fraud Examination

[ 12 Hours ]

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Course number: AA268101
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

Hard copy$89

PDF$89

Extra test(s)$30

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Contents

Fundamentals of Accounts Payable

Fundamentals of Accounts Payable

[ 16 Hours ]

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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

Hard copy$109

PDF$109

Extra test(s)$40

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Contents

GAAP Guidebook 2018

GAAP Guidebook 2018

[ 30 Hours ]

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Course number: AA441118
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

Hard copy$199

PDF$199

Extra test(s)$75

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Health Care Accounting

Health Care Accounting

[ 12 Hours ]

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Course number: AA411401
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

Hard copy$89

PDF$89

Extra test(s)$30

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Contents

Hospitality Accounting

Hospitality Accounting

[ 20 Hours ]

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Course number: AA152701
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

Hard copy$139

PDF$139

Extra test(s)$50

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Contents

IFRS Guidebook 2018

IFRS Guidebook 2018

[ 23 Hours ]

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Course number: AA431918
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

Hard copy$159

PDF$159

Extra test(s)$60

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Contents

Income Statement: Accounting and Reporting

Income Statement: Accounting and Reporting

[ 4 Hours ]

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Course number: AA275501
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

Hard copy$39

PDF$39

Extra test(s)$15

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Lean Accounting

Lean Accounting

[ 15 Hours ]

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Course number: AA284603
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

Hard copy$109

PDF$109

Extra test(s)$35

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Contents

Nonprofit Accounting

Nonprofit Accounting

[ 16 Hours ]

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Course number: AA275102
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

Hard copy$119

PDF$119

Extra test(s)$40

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Oil and Gas Accounting

Oil and Gas Accounting

[ 9 Hours ]

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Course number: AA486501 New
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

Hard copy$69

PDF$69

Extra test(s)$25

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Partnership Accounting

Partnership Accounting

[ 1 Hours ]

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Course number: AA268401
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

Hard copy$19

PDF$19

Extra test(s)$12

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Payables Management

Payables Management

[ 10 Hours ]

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Course number: AA349802
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

Hard copy$79

PDF$79

Extra test(s)$25

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Personal Financial Statements

Available in PDF format only.
Personal Financial Statements

[ 2 Hours ]

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Course number: AA141701
Covers all aspects of preparing and reporting on personal financial statements. Includes: rules and guidance for presenting assets and liabilities; computing the provision for income taxes; necessary disclosures; compilation, review, and audit reports; and sources and suggested references. Also contains a complete illustration of a personal financial statement and related disclosures. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.

NASBA field of study : Accounting

PDF$19

Extra test(s)$12

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Profiling the Fraudster

Profiling the Fraudster

[ 12 Hours ]

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Course number: AA152501
This course helps you detect and combat corporate fraud with new profiling techniques. It takes a step-by-step approach beyond the Fraud Triangle to identify characteristics in potential fraudsters, employees and new hires that will sound alarm bells before they get their hands on your organization's assets. The typical organization loses a staggering 5% of its annual revenue to fraud. Traditional fraud investigations focus on the breakdown of internal controls but what happens when the human beings forming a key component of that chain of control are inherently dishonest? You will learn how to recognize the characteristics and behavioral patterns of potential fraudsters who are entrusted with safeguarding corporate assets. The course includes: an in-depth look at fraud investigation techniques and how these can be enhanced by using the characteristics of fraudulent behavior; offers a detailed look at profiling potential perpetrators of fraud; it includes a detailed breakdown of how to compile a fraud profile; it presents a discussion of a wide range of organizational fraud, including abuse of power, embezzlement, computer fraud, expense abuse, and more and includes tables, illustrations, and diagrams to enhance the narrative. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.

NASBA field of study : Accounting

Hard copy$89

PDF$89

Extra test(s)$30

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Project Accounting

Project Accounting

[ 3 Hours ]

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Course number: AA451302
Project Accounting describes the role of the accountant in designing a cost collection system for a project, charging expenses to it, and measuring the amount of revenue to be recognized. 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. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.

NASBA field of study : Accounting

Hard copy$29

PDF$29

Extra test(s)$15

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Prospective Financial Statements

Prospective Financial Statements

[ 3 Hours ]

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Course number: AA141801
Covers all aspects of preparing and reporting on prospective financial statements. Includes: types of statements; limitations on the use of prospective financial statements; presentation and disclosure; compilations, examinations; agreed-upon procedures engagements; internal use services; and sources and suggested readings. Also contains illustrative statements and independent accountant’s reports. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.

NASBA field of study : Accounting

Hard copy$29

PDF$29

Extra test(s)$15

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Public Company Accounting and Finance

Public Company Accounting and Finance

[ 13 Hours ]

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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.

Hard copy$89

PDF$89

Extra test(s)$35

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Real Estate Accounting

Real Estate Accounting

[ 10 Hours ]

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Course number: AA156401
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

Hard copy$79

PDF$79

Extra test(s)$25

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Revenue Recognition

Revenue Recognition

[ 4 Hours ]

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Course number: AA276602
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

Hard copy$39

PDF$39

Extra test(s)$15

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Sales and Use Tax Accounting

Sales and Use Tax Accounting

[ 2 Hours ]

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Course number: AA275401
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

Hard copy$19

PDF$19

Extra test(s)$12

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Statement of Cash Flows

Statement of Cash Flows

[ 2 Hours ]

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Course number: AA262301
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.

Hard copy$19

PDF$19

Extra test(s)$12

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The Soft Close

The Soft Close

[ 1 Hours ]

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Course number: AA158601
The Soft Close course describes the normal closing steps that can be eliminated or altered in order to achieve a simpler soft close. It also describes the risks associated with using a soft close, and the situations in which this type of close can be used. Ancillary topics are also covered, including recommended disclosures and how to employ a soft close in a multi-subsidiary environment. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.

NASBA field of study : Accounting.

Hard copy$19

PDF$19

Extra test(s)$12

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The Year-End Close

The Year-End Close

[ 3 Hours ]

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Course number: AA457202 Updated
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

Hard copy$29

PDF$29

Extra test(s)$15

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