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Specialized Industry GAAP: Real Estate - v09 (Course Id 1609)

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Author : Jae K. Shim, Ph.D., CPA
Status : Production
CPE Credits : 2.0
IRS Credits : 0
Price : $17.95
Passing Score : 70%
NASBA Technical: Yes
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 1609

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 requirements for real estate, title plant, and mortgage banking industries.

Usage Rank : 0
Release : 2019
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 : 21-Jan-2020
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 - 1609

Keywords : Accounting, Specialized, Industry, GAAP, Real, Estate, v09, 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.
  • Identify the revenue recognition standard applied to sales of real estate.
  • Recognizes how the lease standard affects real estate entities.
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

Terminology

Sources of GAAP

Rules, Concepts, and Illustrations

Acquisition Costs

Operating Costs

Reporting Title Plant Sales

Chapter 2 Review Questions

Chapter 3:    Real Estate Transactions

Terminology

Sources of GAAP

Rules, Concepts, and Illustrations

Key GAAP

Accounting for Sales to Customers

Accounting for Sales to Non-Customers

Accounting for Partial Sales

Accounting for Costs and Initial Rental Operations of Real Estate Projects

Cost Capitalization

Leases

Chapter 3 Review Questions

Glossary

CPE Accounting Course: https://www.cpethink.com/gaap-cpe-for-cpas
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