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Course Details

Accountants Guidebook - A Financial and Managerial Accounting Reference - Third Edition (Course Id 642)

Updated / QAS / Registry   Add to Cart 
Author : Steven Bragg, CPA
Status : Production
CPE Credits : 30.0
IRS Credits : 0
Price : $194.95
Passing Score : 70%
Primary Subject-Field Of Study:

Accounting - Accounting and Auditing for Course Id 642

Description :

The Accountants Guidebook provides the accountant with detailed information about the three responsibilities of accountancy � recordation, classification, and reporting. In addition, the course describes a variety of management and analysis tasks with which the accountant is typically charged. The 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.

Usage Rank : 0
Release : 2017
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 17-Jun-2017
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - NASBA Registry - 642

Keywords : Accounting, Accountants, Guidebook, Financial, Managerial, Accounting, Reference, Third, Edition, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

  • Identify the financial and managerial responsibilities of the accountant.
  • Cite the issues involved with different account code structures.
  • Note how information rolls up from subsidiary ledgers into the general ledger, and is organized within the trial balance.
  • State the flow of various documents through the procedures used by the accountant. Also describe the structure of a procedure, and who is most concerned with its construction.
  • Identify the key requirements of accounting for receivables.
  • Cite the accounting for investment transfers and the impairment of securities.
  • Identify the tracking and cost accumulation systems used for inventory.
  • State the valuation and depreciation rules applicable to fixed assets.
  • Note the rules regarding goodwill impairment and the capitalization of intangible assets.
  • Cite the rules related to the accounting for various equity transactions.
  • Identify the evaluation criteria for a contract, the components of the transaction price, and when a contract modification triggers treatment as a new contract.
  • Identify the proper accounting for the full range of payroll transactions.
  • Note the accounting requirements related to stock-based compensation.
  • Itemize the treatment of tax differences, tax assets and liabilities, and the determination of tax rates.
  • Cite the accounting for a variety of transactions related to business combinations, as well as the uses of different types of acquisition structures.
  • Identify the accounting treatment for transactions involving foreign currency.
  • Cite the applicability of the accounting standards for accounting changes and error corrections to different scenarios.
  • Identify the steps required to close the books and generate financial statements.
  • Itemize the different formats in which the financial statements can be constructed, as well as the manner in which they are compiled.
  • Note the theories under which interim period information is presented, as well as the rules for segment reporting, and the process of compiling public company reports.
  • State the types of variances and management report formats that an accountant may use.
  • Cite the process improvements that can be applied to the management of cash.
  • Identify the different types of collection tactics, as well as when they should be used.
  • Note the best practices and confidentiality issues that should be implemented for a payroll system.
  • Identify the contents of the various budgets and which techniques should be used to populate the budgets.
  • State the methods used to examine proposed fixed asset purchases, and their outcomes after being installed.
  • Cite the calculation methods employed for those ratios most applicable to the role of the accountant.
  • Note which costs are to be included in or excluded from the examination of cost objects, as well as how cost objects should be interpreted.

Chapter 1
The Role of the Accountant

Identify the financial and managerial responsibilities of the accountant.

Chapter 2
The Chart of Accounts

Cite the issues involved with different account code structures.

Chapter 3
The General Ledger and Trial Balance

Note how information rolls up from subsidiary ledgers into the general ledger, and is organized within the trial balance.

Chapter 4
Accounting Procedures

State the flow of various documents through the procedures used by the accountant. Also describe the structure of a procedure, and who is most concerned with its construction.

Chapter 5
Accounting for Receivables

Identify the key requirements of accounting for receivables.

Chapter 6
Accounting for Investments

Cite the accounting for investment transfers and the impairment of securities.

Chapter 7
Accounting for Inventory

Identify the tracking and cost accumulation systems used for inventory.

Chapter 8
Accounting for Property, Plant, and Equipment

State the valuation and depreciation rules applicable to fixed assets.

Chapter 9
Accounting for Intangibles

Note the rules regarding goodwill impairment and the capitalization of intangible assets.

Chapter 10
Accounting for Equity

Cite the rules related to the accounting for various equity transactions.

Chapter 11
Revenue Recognition

Identify the evaluation criteria for a contract, the components of the transaction price, and when a contract modification triggers treatment as a new contract.

Chapter 12
Accounting for Payroll

Identify the proper accounting for the full range of payroll transactions.

Chapter 13
Accounting for Stock-Based Compensation

Note the accounting requirements related to stock-based compensation.

Chapter 14
Accounting for Income Taxes

Itemize the treatment of tax differences, tax assets and liabilities, and the determination of tax rates.

Chapter 15
Accounting for Business Combinations

Cite the accounting for a variety of transactions related to business combinations, as well as the uses of different types of acquisition structures.

Chapter 16
Foreign Currency Matters

Identify the accounting treatment for transactions involving foreign currency.

Chapter 17
Accounting Changes and Error Corrections

Cite the applicability of the accounting standards for accounting changes and error corrections to different scenarios.

Chapter 18
Closing the Books

Identify the steps required to close the books and generate financial statements.

Chapter 19
The Financial Statements

Itemize the different formats in which the financial statements can be constructed, as well as the manner in which they are compiled.

Chapter 20
Public Company Financial Reporting

Note the theories under which interim period information is presented, as well as the rules for segment reporting, and the process of compiling public company reports.

Chapter 21
Management Reports

State the types of variances and management report formats that an accountant may use.

Chapter 22
Cash Receipts Management

Cite the process improvements that can be applied to the management of cash.

Chapter 23
Collection Tactics

Identify the different types of collection tactics, as well as when they should be used.

Chapter 24
Payroll Management

Note the best practices and confidentiality issues that should be implemented for a payroll system.

Chapter 25
Budgeting

Identify the contents of the various budgets and which techniques should be used to populate the budgets.

Chapter 26
Capital Budgeting

State the methods used to examine proposed fixed asset purchases, and their outcomes after being installed.

Chapter 27
Business Ratios

Cite the calculation methods employed for those ratios most applicable to the role of the accountant.

Chapter 28
Cost Object Analysis

Note which costs are to be included in or excluded from the examination of cost objects, as well as how cost objects should be interpreted.
Course Contents :

To view Table of Contents, please Click here.

Accounting Course 642 Home: https://www.cpethink.com/qas-cpa-courses
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