Which products does this course explore for swaps?

The Fundamentals of Accounting for Swap course explores different types of swap products hedge funds typically trade.

How does this course address swap gain or loss?

This course explains how to calculate gain or loss on swaps for financial statement reporting.

Which entries does this course familiarize participants with?

This course familiarizes participants with accounting entries necessary for swap positions.

How many CPE credits does this Fundamentals of Accounting for Swap course provide?

This Fundamentals of Accounting for Swap video course carries 2.0 CPE credits in Accounting as a Technical, self study course, requiring a 10 question final exam preceded by 6 review questions (optional) with a 70% passing score. CPEthink is approved by NASBA as a CPE sponsor and lists this course on the NASBA site as a courtesy for CPAs to search https://nasba.org.

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Fundamentals of Accounting for Swap (Video) (Course Id 2643)

Name: Fundamentals of Accounting for Swap (Video) (Course Id 2643)
Price: 29.95 USD
Availability: InStock

QAS / Registry

Author:	Rita BasuMallick, CPA, MBA
Course Length:	Pages: 3 \|\|\| Review Questions: 6 \|\|\| Final Exam Questions: 10
CPE Credits:	2.0
IRS Credits:	0
Price:	$29.95
Passing Score:	70%
Course Type:	Video

Fundamentals of Accounting for Swap (Video) - CPE course for CPAs

Technical Designation:	Technical
Field Of Study:	Accounting
Approved Audience:	NASBA QAS - NASBA Registry
Key Takeaways:	This course provides a foundational understanding of swap accounting, covering different types of swap instruments and how they are recorded in fund financials. Covers different types of swap instruments hedge funds typically trade and the benefits of swap exposure. Explains how to calculate gain or loss on swap transactions and record the related accounting entries. Teaches how to present swap income and open swap positions on a funds financial statements. Worth 2.0 CPE credits in Accounting as a self study video course on swap accounting fundamentals, requiring a 10 question final exam preceded by 6 review questions (optional) and a 70% passing score.
Frequently Asked Questions:	Which products does this course explore for swaps? The Fundamentals of Accounting for Swap course explores different types of swap products hedge funds typically trade. How does this course address swap gain or loss? This course explains how to calculate gain or loss on swaps for financial statement reporting. Which entries does this course familiarize participants with? This course familiarizes participants with accounting entries necessary for swap positions. How many CPE credits does this Fundamentals of Accounting for Swap course provide? This Fundamentals of Accounting for Swap video course carries 2.0 CPE credits in Accounting as a Technical, self study course, requiring a 10 question final exam preceded by 6 review questions (optional) with a 70% passing score. CPEthink is approved by NASBA as a CPE sponsor and lists this course on the NASBA site as a courtesy for CPAs to search https://nasba.org.
Description:	This course offers an overview of Swap Accounting. Starting with basic definition of swap, the course discusses different types of Swap instruments Hedge funds typically trade in and benefits of having exposure in swaps. The course further discusses accounting entries for Swaps, how to calculate Gain/Loss on swaps and how to show Swap Income and Open Swap Positions on a Fund’s Financials.
Usage Rank:	18000
Release:	2025
Version:	1.0
Prerequisites:	Basic knowledge of Accounting (Journal entries, Trial Balance) Basic understanding of how security investment works
Experience Level:	Overview
Additional Contents:	Complete, no additional material needed.
Additional Links:	Internal: Financial Markets: A Comprehensive Overview (Course Id 2445) Internal: Derivatives and Hedging for Accountants (Course Id 2441) External: Understanding Swaps: Definition, Uses, and Calculating Gains External: Swap (finance)
Advance Preparation:	None.
Delivery Method:	QAS Self Study
Intended Participants:	Anyone needing Continuing Professional Education (CPE).
Revision Date:	29-Aug-2025
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.
Keywords:	Fundamentals of Accounting for Swap (Video) - CPE course for CPAs
Learning Objectives:	Course Learning Objectives Upon completion of this course, participants will be able to do the following: Explore Different type of Swap products Recognize benefits of Investing in Swaps Identify key elements of Swap PnL, pricing and reconciliation Familiarize with Accounting Entries necessary for Swap account
Course Contents:	Chapter 1 - Fundamentals of Accounting for Swap Chapter 1 Review Questions Glossary/Index

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Fundamentals of Accounting for Swap (Video) (Course Id 2643)

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Frequently Asked Questions:

Which products does this course explore for swaps?

How does this course address swap gain or loss?

Which entries does this course familiarize participants with?

How many CPE credits does this Fundamentals of Accounting for Swap course provide?

Description:

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Version:

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Additional Contents:

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