Online & USB Course Schedule

 
Auditing & Attestation
Business Environment & Concepts
Financial Accounting & Reporting
Regulation

Auditing and Attestation

AUD–1 Audit Standards and Engagement Planning

  • Generally Accepted Auditing Standards
  • Generally Accepted Auditing Standards – Homework Problems
  • Steps in the Audit Process – (TIPPICANOE)
  • Planning Procedures
  • Audit Risk
  • Quality Control
  • Audit Standards and Engagement Planning – Homework Problems

AUD–1 Professional Responsibilities and Ethics

  • Professional Responsibilities and Ethics
  • Sarbanes Oxley
  • Professional Responsibilities and Ethics – Homework Problems
  • International Ethics Standards for Accountants
  • International Ethics Standards for Accountants – Homework Problems

AUD–2 Internal Control

  • Internal Control
  • Understanding the Internal Control Structure
  • Operating Cycles
  • Personnel and Payroll Cycle
  • Operating Cycles – Homework Problems
  • Documentation of Internal Control Structure
  • Documentation of Internal Control Structure – Homework Problems
  • Internal Control Reports and Communications
  • Internal Control – Homework Problems

AUD–3 Audit Evidence

  • Audit Evidence
  • Management's Assertions
  • Audit Evidence – Homework Problems
  • Financial Statement Accounts. Cash, Receivables
  • Financial Statement Accounts. Investments, Inventories
  • Financial Statement Accounts. PPE through Payroll
  • Audit Program. Audit Plan
  • Audit Program. Audit Plan – Homework Problems
  • Management Representation Letter
  • Audit Evidence – Homework Problems

AUD–4 Audit Reports

  • Audit Reports
  • Express an Opinion
  • Comparative Financial Statements
  • Audit Reports – Homework Problems 2

AUD–4 Audit Sampling

  • Audit Sampling
  • Variables Sampling
  • Audit Sampling – Homework Problems
  • Probability Proportional to Size Sampling
  • Probability Proportional to Size Sampling – Homework Problems

AUD–5 Compilations and Reviews – SSARS

  • Compilations and Reviews
  • Review Engagements
  • Review of Interim Financial Statements
  • Compilations and Reviews – Homework Problems

AUD–5 Information Technology

  • Information Technology
  • Information Technology – Homework Problems

AUD–5 Other Services and Reports

  • Supplemental Information
  • Prospective Financial Statements
  • Various Engagements
  • Other Services and Reports – Homework Problems

AUD – Final Review

  • AUD Final Review
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Business Environment & Concepts

BEC-1 Economic Concepts and Strategy

  • Microeconomics
  • Consumers
  • Supply Curve
  • Production Costs
  • Macroeconomics
  • Business Cycles
  • Government Involvement in the Economy
  • Economic Globalization

BEC-2 Corporate Governance, Internal Control and Enterprise Risk Management

  • Corporate Governance
  • Corporate Governance - Homework Problems
  • Internal Controls
  • Enterprise Risk Manangement
  • Enterprise Risk Management - Homework Problems

BEC-2 Decision Making

  • Cost Accounting
  • Cost Accounting - Homework Problems
  • Variable and Absorption Costing
  • Cost Volume Profit

BEC-3 Financial Management and Capital Budgeting

  • Financial Management
  • Receivables Management
  • Capital Budgeting
  • Short Term Debt Management
  • Equity
  • Equity - Homework Problems

BEC-3 Information Technology

  • Information Technology
  • Data Structure
  • Information Technology - Homework Problems

BEC-4 Cost Accounting and Performance Measurement

  • Cost Accounting and Performance Measurement
  • Overhead Variances
  • Costing Systems
  • Joint Product Costing

BEC-4 Planning, Control and Analysis

  • Master and Static Budgets
  • Risk Management
  • Project Management
  • Performance Measures

BEC - Final Review

  • BEC Final Review
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Financial Accounting & Reporting

FAR-1: Conceptual Framework

  • Conceptual Framework
  • International Financial Reporting Standards
  • Major Differences Between US GAAP and IFRS

FAR-1: Cash and Cash Equivalents and Balance Sheet

  • Cash and Cash Equivalents and Balance Sheet
  • Monetary Current Assets under IFRS

FAR-1: Cost and Equity Method

  • Cost and Equity Method
  • Investments under IFRS. Cost and Equity Method
  • Cost and Equity Method - Homework Problems

FAR-1: Financial Instruments and Derivatives

  • Financial Instruments and Derivatives
  • Derivatives and Hedging Instruments under IFRS

FAR-1: Marketable Securities

  • Marketable Securities
  • Investments under IFRS. Marketable Securities
  • Marketable Securities - Homework Problems

FAR-2: Intangible Assets, R&D Costs and Other Assets

  • Intangibles
  • Intangibles under IFRS
  • Intangilbes Homework Problem

FAR-2: Inventory

  • Inventory
  • Inventory Costing Methods
  • Dollar Value LIFO
  • Lower of Cost or Market
  • Inventory Estimation Methods
  • Inventory under IFRS
  • Inventory Homework Problems

FAR-2: Property Plant and Equipment (Fixed Assets)

  • Property Plant and Equipment Fixed Assets
  • Asset Retirement Obligation
  • Capitalization of Interest
  • Costs Incurred After Acquisition
  • Depreciation Methods
  • Impairments
  • Non-Monetary Exchanges
  • Fixed Assets under IFRS
  • Property Plant and Equipment Homework Problem

FAR-3: Accounting for Leases

  • Accounting for Leases
  • Non-Operating Leases
  • Sale. Leaseback
  • Leases under IFRS

FAR-3: Bonds and Present Value Tables

  • Bonds and Present Value Tables
  • Present Value Tables. Time Value of Money
  • Issuance of Bonds. Journal Entry
  • Bond Retirement
  • Convertible Bonds
  • Bonds with Detachable Stock Purchase Warrants
  • Bonds under IFRS
  • Bonds - Homework Problems

FAR-3: Liabilities

  • Liabilities
  • Trouble Debt Restructuring
  • Current Liabilities under IFRS
  • Current Liabilities - Homework Problems

FAR-3: Receivables

  • Receivables
  • Sale and Pledging of Receivables
  • Interest on Receivables
  • Loans and Receivables under IFRS
  • Receivables - Homework Problems

FAR-4: Partnerships

  • Partnerships

FAR-4: Pensions & Postemployment Benefits

  • Pensions and Postemployment Benefits
  • Pension Expense
  • Pension Expense. Continued
  • Post-retirement Benefits other than Pensions
  • Pensions - Homework Problems
  • Pensions under IFRS

FAR-4: Stockholders Equity

  • Stockholders Equity
  • Additional Paid-In Capital
  • Retained Earnings
  • Stockholders Equity under IFRS
  • Stockholders Equity - Homework Problems

FAR-5: Accounting Changes & Error Corrections

  • Accounting Changes and Error Corrections
  • Accounting Changes under IFRS
  • Accounting Changes - Homework Problems

FAR-5: Accounting for Income Taxes (Deferred Taxes)

  • Accounting for Income Taxes. Deferred Taxes
  • Deferred Taxes under IFRS
  • Deferred Taxes - Homework Problems

FAR-5: Installment Sales & Cost Recovery

  • Installment Sales and Cost Recovery Method
  • Revenue Recognition under IFRS

FAR-5: Interim Financial Reporting

  • Interim Financial Reporting
  • Interim Financial Reporting under IFRS

FAR-5: Long Term Construction Contracts

  • Long Term Construction Contracts
  • Long Term Construction Contracts under IFRS

FAR-5: Personal Financial Statements

  • Personal Financial Statements

FAR-5: Reporting the Results of Operations

  • Reporting the Results of Operations
  • Reporting the Results of Operations. Extraordinary Gains and Losses
  • IFRS Financial Statements

FAR-5: Segment Reporting

  • Segment Reporting
  • Segment Reporting under IFRS

FAR-6: Earnings Per Share

  • Earnings Per Share
  • Earnings Per Share - Homework Problems

FAR-6: Financial Statement Analysis

  • Financial Statement Analysis

FAR-6: Foreign Operations

  • Foreign Operations
  • Foreign Currency Transactions and Translations under IFRS

FAR-6: Inflation Accounting

  • Inflation Accounting

FAR-6: Statement of Cash Flows

  • Statement of Cash Flows
  • Statement of Cash Flows. Indirect Method
  • Preparing a Statement of Cash Flows
  • Statement of Cash Flows under IFRS

FAR-7: Governmental Accounting

  • Governmental Accounting
  • Fund Accounts
  • Financial Reporting
  • Financial Reporting - Homework Problems
  • Expenditures
  • Expenditures - Homework Problems
  • Interfund Transactions
  • Interfund Transactions - Homework Problems

FAR-8: Business Combinations & Consolidations

  • Business Combinations and Consolidations
  • Business Consolidations
  • Noncontrolling Interest
  • Intercompany Transactions
  • Business Combinations under IFRS
  • Business Combinations and Consolidations - Homework Problems

FAR-8: Non-Profit Accounting

  • Nonprofit Accounting
  • Hospitals. Private Sector

FAR –Final Review

  • Final Review
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Regulation

REG - Final Review

  • REG - Final Review

REG-1 Individual Taxation

  • Individual Income Tax Return
  • Individual Income Tax Return - Homework Problems
  • Gross Income
  • Tax Schedules
  • Adjustments for (to) AGI
  • Standard Deduction
  • Standard Deduction - Homework Problems
  • Exemptions and Filing Status
  • Alternative Minimum Tax
  • Individual Taxation - Homework Problems

REG-2 Accountant Liability

  • Common Law Liability
  • Common Law Liability - Homework Problems
  • Federal Security Regulations
  • Federal Security Regulations - Homework Problems

REG-2 Business Structure

  • Partnerships
  • Partnerships - Homework Problems
  • Dissolution and Termination
  • Partnerships - Homework Problems 2
  • Corporations
  • Corporations - Homework Problems

REG-2 Employment and Environmental Regulations

  • Employment and Environmental Regulations
  • Employment and Environmental Regulations - Homework Problems

REG-2 Federal Security Regulations

  • Securities Act of 1933
  • Securities Act of 1933 - Homework Problems
  • Securities Act of 1934
  • Securities Act of 1934 - Homework Problems

REG-3 Corporate Tax

  • Formations
  • Revenues
  • Corporate Tax - Homework Problems 1
  • Penalty Taxes
  • Corporate Distributions
  • Alternative Minimum Tax
  • Corporate Tax - Homework Problems 2
  • Corporate Tax - Homework Problems 3

REG-3 Partnership Taxation

  • Partnership Taxation
  • Partnership Taxation - Homework Problems
  • Partnership Distributions
  • Partnership Taxation - Homework Problems 2

REG-3 S-Corporations

  • S Corporations
  • S Corporations - Homework Problems

REG-4 Agency

  • Agency Law
  • Agency Law - Homework Problems

REG-4 Contracts

  • Common Law Contracts
  • Defenses
  • Common Law Contracts - Homework Problems

REG-4 Insurance

  • Insurance Law

REG-4 Property Law

  • Property Law
  • Property Law - Homework Problems 1
  • Different Forms of Concurrent Ownership
  • Property Law - Homework Problems

REG-4 Sales

  • Sale of Goods Contracts
  • Title and Risk of Loss Transfer
  • Sale of Goods Contracts - Homework Problems

REG-5 Depreciation

  • Depreciation
  • Depreciation - Homework Problems

REG-5 Estates, Trusts and Gift Taxes

  • Estates and Trusts
  • Estates and Trusts - Homework Problems
  • Fiduciary Tax Return
  • Gift Tax
  • Gift Tax - Homework Problems

REG-5 Filing Requirements and Preparers’ Penalties

  • Filing Requirements and Preparers' Penalties
  • Filing Requirements and Preparers' Penalties - Homework Problems

REG-5 Property and Special Property Tax Transactions

  • Property
  • Property - Homework Problems
  • Special Property Tax Transactions
  • Special Property Tax Transactions - Homework Problems

REG-5 Tax Exempt Organizations

  • Tax Exempt Organizations

REG-6 Bankruptcy

  • Chapters of Federal Bankruptcy
  • Avoiding Powers of Trustee
  • Chapter 11 and Chapter 13
  • Bankruptcy - Homework Problems

REG-6 Commercial Paper and Negotiable Instruments

  • Commercial Paper
  • Commercial Paper - Homework Problems
  • Negotiation
  • Documents of Title - UCC Article 7
  • Negotiable Instruments - Homework Problems

REG-6 Debtor and Creditor Relationships (Suretyship)

  • Suretyship
  • Suretyship - Homework Problems

REG-6 Secured Transactions

  • Types of Collateral
  • Inventory Rule
  • Secured Transactions - Homework Problems
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