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Course Details

The CFO Guidebook - Third Edition (Course Id 667)

Updated / QAS / Registry
Author : Steven Bragg, CPA
Status : Production
CPE Credits : 22.0
IRS Credits : 0
Price : $137.95
Passing Score : 70%
NASBA Technical: No
Primary Subject-Field Of Study:

Business Management & Organization - Business Management & Organization for Course Id 667

Description :

The CFO Guidebook discusses risk management, the control environment, mergers and acquisitions, budgeting, cash management, fund raising, going public, and more.

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 : 03-Aug-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 - 667

Keywords : Business Management & Organization, CFO, Guidebook, Third, Edition, cpe, cpa, online course
Learning Objectives : To view Learning Objectives, please Click here.
Course Contents :

Chapter 1 - The CFO Position

The CFO Job Description

The Controller Job Description

CFO and Controller Differences

The CFO Organizational Structure

Relations with the Chief Executive Officer

Relations with the Board of Directors

Relations with the Audit Committee and Auditors

Chapter 2 - Strategic Planning

Strategy Overview

Types of Strategies

Risk Analysis

A Tight Strategic Focus


Acquisition Strategy


The Consideration of Cash in Strategy

Chapter 3 - Risk Management

Risk Management

The Role of the CFO

Risk Identification

Risk Quantification Issues

Risk Ranking

The Risk Profile

Risk Planning


Data Security Risk

Supply Chain Risk

Political Risk

Foreign Exchange Risk Overview

Foreign Exchange Risk Management

Take No Action

Avoid Risk

Shift Risk

Time Compression

Payment Leading and Lagging

Build Reserves

Maintain Local Reserves


Types of Foreign Exchange Hedges

Loan Denominated in a Foreign Currency

The Forward Contract

The Futures Contract

The Currency Option

The Cylinder Option



Interest Risk Overview

Interest Rate Risk Management

Take No Action

Avoid Risk

Asset and Liability Matching


Types of Interest Rate Hedges

The Forward Rate Agreement

The Futures Contract

The Interest Rate Swap

Interest Rate Options

Interest Rate Swaptions

Risk Management Themes

Chapter 4 - The Control Environment

The Genesis of Accounting Controls

The Proper Balance of Control Systems

The Nature of Risk

Control Principles

The Failings of Internal Controls

Preventive and Detective Controls

Manual and Automated Controls

Constructing a System of Controls

Special Case - Acquisitions

Special Case – Employee Turnover

Special Case – Rapid Growth

Special Case – Audit Committee Oversight

Control System Documentation

Chapter 5 - Performance Measurement

Cash Conversion Cycle

Days Sales in Accounts Receivable

Days Sales in Inventory

Days Payables Outstanding

Free Cash Flow

Working Capital Productivity

Cash Reinvestment Measurements

Cash Reinvestment Ratio

Funds-Flow Adequacy Ratio

Contribution Margin Ratio

Core Earnings Ratio

Quality of Earnings Ratio

Breakeven Point

Margin of Safety

Return on Equity

Return on Assets

Return on Assets

Return on Operating Assets

Affordable Growth Rate

Chapter 6 - Mergers and Acquisitions

Acquisition Strategies

The Failings of Acquisition Strategy

Acquisition Due Diligence

Indicators of a Strong Acquisition Candidate

Acquisition Valuation

Forms of Acquisition Payment

The Stock-for-Stock Exchange

The Debt Payment

The Cash Payment

The Acquisition Legal Structure

Tax Issues

Issues with Stock Purchases

Gain Recognition Avoidance Rules

Type “A” Acquisition

Type “B” Acquisition

Type “C” Acquisition

Triangular Merger

Reverse Triangular Merger

Asset Purchase

Acquisition Integration

General Integration Concepts

Function-Specific Integration Issues

Integration for the Serial Acquirer

Chapter 7 - Budgeting and Forecasting

The Advantages of Budgeting

The Disadvantages of Budgeting

Capital Budgeting Problems

The Command and Control System

Behavioral Impacts

Bureaucratic Support

Information Sharing

The System of Budgets

Operating Decisions Impacting the System of Budgets

The Reasons for Budget Iterations

Alternatives to the Budget

Forecasting without a Budget

Capital Budgeting

Goal Setting without a Budget

Strategy without a Budget

Management Guidelines

The Role of Senior Management

Compensation without a Budget

Behavioral Norms

Profit Knowledge

Information Exchange

Accounting Reports

The Rolling Forecast

The Rolling Forecast Format

Chapter 8 - Product Pricing

Psychological Pricing

Cost plus Pricing

Dynamic Pricing

Freemium Pricing

High-Low Pricing

Premium Pricing

Time and Materials Pricing

Value Based Pricing

Other Pricing Strategies

Internet Pricing

Price Elasticity of Demand

Cross Price Elasticity of Demand

Non-Price Determinants of Demand

Chapter 9 - Capital Budgeting

CFO Responsibilities

Overview of Capital Budgeting

Bottleneck Analysis

Net Present Value Analysis

The Payback Method

The Outsourcing Decision

The Lease versus Buy Decision

The Post Installation Review

Chapter 10 - Cash Management

The Cash Forecast

The Short-Term Cash Forecast

The Medium-Term Cash Forecast

The Long-Term Cash Forecast

The Use of Averages

The Use of Clearing Dates in a Forecast

Cash Forecast Reconciliation

The Need for Cash Concentration

Cash Sweeping

The Zero Balance Account

Multiple Sweep Arrangements

Manual Sweeping

Sweeping Rules

Sweep Problems

Sweep Costs

Notional Pooling

Notional Pooling Problems

Notional Pooling Costs

Multi-Tiered Banking

Cash Concentration Best Practices

Cash Concentration Alternatives

Chapter 11 - Investment Management

Investment Guidelines

Investment Strategy

Repurchase Agreements

Time Deposits

Certificates of Deposit

Bankers’ Acceptances

Commercial Paper

Money Market Funds

U.S. Government Debt Instruments

State and Local Government Debt


The Primary and Secondary Markets

The Discounted Investment Formula

The Effective Interest Rate

Chapter 12 - Fund Raising with Debt

Overview of Debt Funding

The Line of Credit

The Borrowing Base

Invoice Discounting


Inventory Financing

Purchase Order Financing


The Long-Term Loan

Agency Financing

Other Lending Alternatives

Improving Upon Prepayment Terms

Floating-Rate Notes to Individuals

Debt Covenants

Lender Relations

Debt Risk Issues


Chapter 13 - Fund Raising with Equity

Overview of Equity Funding

Restricted Stock

Unrestricted Stock

The Accredited Investor

Regulation D Stock Sales


Regulation A Stock Sales

Angel Investors and Venture Capital

Debt for Equity Swaps


Chapter 14 - Credit Rating Agencies

The Credit Rating Environment

The Rating Process

Chapter 15 - Going Public and Going Private

Reasons for and Against Going Public

The Initial Public Offering

The Reverse Merger Concept

Advantages and Disadvantages of the Reverse Merger

The Price of a Shell

Shell Due Diligence

Trading Volume

Other Reverse Merger Issues

Rule 144

The Reverse-Forward Split

Going Private

Chapter 16 - Stock Exchanges

Stock Exchange Overview

The New York Stock Exchange



The NASDAQ Global Select Market

The NASDAQ Global Market

The NASDAQ Capital Market

The Toronto Stock Exchange

Delisting from an Exchange

The Over the Counter Bulletin Board

The Pink Sheets

Chapter 17 - Investor Relations

Investor Relations Overview

The Earnings Call


Earnings Smoothing

The Road Show

The Fund Raising Road Show

The Non-Deal Road Show

The Road Show Presentation

Regulation FD

Short Sellers

Chapter 18 - Public Company Financial Reporting

Interim Reporting

The Integral View

The Discrete View

Comparison of the Integral and Discrete Views

Interim Reporting Issues

Segment Reporting

Primary Segment Reporting Issues

The Segment Report

Earnings per Share

Basic Earnings per Share

Diluted Earnings per Share

Presentation of Earnings per Share

The Public Company Closing Process

The Form 10-Q

The Form 10-K

The Form 8-K

Chapter 19 - Share Management

Float Management

Activities to Increase the Float

Activities to Delay Stock Sales

The Direct Stock Purchase Plan

The Employee Stock Purchase Plan

Dividend Reinvestment Plans

Stock Splits

Dividend Payments

The Stock Buyback Option

The Stock Repurchase Safe Harbor Provision

Odd Lot Shareholders

Chapter 20 - Information Technology

Types of Information Technology

Technology Ranking Methods

Technology Usage Based on Strategy

Cloud Computing

GRC Software

Enterprise Resource Planning Systems

Sales Force Automation Software


CFO Course 667 Home: https://www.cpethink.com/cfo-cpe-for-cpas
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