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Bonus Courses Description Course: Accounting For Tax Reform 2020 Course No. 20640 Delivery Method: Interactive Self-Study Format: Online Prerequisites: General understanding of U.S. GAAP Program Level: Overview CPE Credit: 2 Hours Field of Study: Accounting Course expiration: Participants have one year from date of
purchase to complete the course. Passing Score: 70% Course Description: The objective of this course is to inform the reader of impacts the changes made by the Tax Cutsand Jobs Act have on GAAP and financial reporting. Topics include an analysis of adjustments required to be made to deferred income tax assets and liabilities, including those assets related to net operating losses, newly issued ASU 2018-02 related to the tax effect of accumulated other comprehensive income, accounting for the change from an S to a C corporation, impact of the elimination of like-kind exchanges, GAAP accounting for bonus and Section 179 depreciation, new limitations on interest deduction, SEC SAB 118 transition rules, presenting the tax benefit of an NOL carryover, and more. Course: General Ethics for Accountants Course No. 20310 Delivery Method: Interactive Self-Study Format: Online Prerequisites: None Program Level: Overview CPE Credit: 4 Hours Field of Study: Ethics Course expiration: Participants have one year from date of
purchase to complete the course. Passing Score: 70% Course Description:
Learning Objectives After completing this section, you should be able to • Recognize
the definitions of ethics and integrity. • Recognize
the goals of accounting ethics education.
Learning Objectives After completing this section, you should be able to • Define
and understand ethics. • Understand
the benefits of ethics. • Create
strategies to implement ethics at work. • Recognize
social and business responsibility. • Identify
ethical and unethical behavior. • Learn how
to make ethical decisions and lead with integrity
Course No. 20610 Delivery Method: Interactive Self-Study Format: Online Prerequisites: General understanding of U.S. GAAP Program Level: Overview CPE Credit: 8 Hours Field of Study: Accounting Course expiration: Participants have one year from date of
purchase to complete the course. Passing Score: 70% Course Description: The purpose of this course is to review the changes made to lease accounting by ASU 2016-02, Leases, (as further amended by ASU 2018-01, Land Easement- Practical Expedient for Transition to Topic 842, and numerous other amendments, and to establish the principles that lessees and lessors shall apply to report useful information to users of financial statements about the amount, timing, and uncertainty of cash flows arising from a lease. Topics include a review of the new rules for lessees and lessors, the types of leases, how to account for the balance sheet, income statement and cash flows statement impacts of different types of leases, the implementation requirements, and more.
Course No. 20680 Delivery Method: Interactive Self-Study Format: Online Prerequisites: Basic understanding of U.S. GAAP Program Level: Overview CPE Credit: 24 Hours Field of Study: 16 hours accounting 8
hours auditing Course expiration: Participants have one year from date of
purchase to complete the course. Passing Score: 70% Course Description: The purpose of this course is to inform the reader of the
various changes affecting accounting, compilation and review, and auditing
engagements as well as a review and recall of existing standards. Topics include a summary of newly issued FASB
statements, new statements issued by the Auditing Standards Board, changes in
compilation and review, current and pending developments, practice issues, and
more. |