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Course Details

Specialized Industry GAAP: Real Estate - 2015 (Course Id 888)

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Author : Jae K. Shim, Ph.D., CPA
Status : Production
CPE Credits : 1.5
IRS Credits : 0
Price : $14.95
Passing Score : 70%
Primary Subject-Field Of Study:

Accounting - Accounting and Auditing for Course Id 888

Description :

Specialized Industry GAAP - Real Estate discusses all of the important authoritative pronouncements on GAAP for this specialized industry. This course addresses accounting principles, financial reporting presentation requirements, required and recommended disclosures for real estate, title plant, and mortgage banking industries.

Usage Rank : 0
Release : 2015
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 : 20-Nov-2015
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 - 888

Keywords : Accounting, Specialized, Industry, GAAP, Real, Estate, 2015, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

After completing this course you should be able to:
    Identify different lending agencies within the mortgage banking industry.
    Recognize accounting issues for title plants.
    Distinguish between retail land sales and other sales of real estate.
    Recognize accounting treatment for real estate - such as full accrual method, installment method, and capitalization issues.
Course Contents :

Course Learning Objectives

Chapter 1:    Financial Services - Mortgage Banking Industry

Terminology

Sources of GAAP

Rules, Concepts, and Illustrations

Key GAAP

Mortgage Loans and Mortgage-Backed Securities

Loan and Commitment Fees

Balance Sheet Classification and Disclosures

Chapter 2:    Financial Services - Title Plants

Sources of GAAP

Terminology

Rules, Concepts, and Illustrations

Acquisition Costs

Operating Costs

Reporting Title Plant Sales

Review Questions

Chapter 3:    Real Estate Transactions

Terminology

Sources of GAAP

Rules, Concepts, and Illustrations

Key GAAP

Real Estate Sales Other than Retail Land Sales

Retail Land Sales

Disclosure Requirements

Accounting for Costs and Initial Rental Operations of Real Estate Projects

Cost Capitalization

Review Questions

Glossary

GAAP Course 888 Home: https://www.cpethink.com/gaap-cpe-for-cpas
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