This course is an introduction to financial statements, why they are important, what they are, and includes a description of the environment in which they are prepared and used as well as a description of the concept of corporate governance. It emphasizes the role of financial statements in measuring how well companies have performed on key factors of business success. This course serves as the first in a series of 8 courses, all offered by PRATTedu, that cover the preparation and use of financial statements as well as the accounting methods used in constructing the financial statements. The final course in this series discusses and documents how real - world companies use discretion to create reports that measure their financial performance and position in the best possible light. Course Type: Video. Worth 3 Technical CPE Credits (CPA/NASBA).

[UPDATED 2025] For any individual business professional, understanding the importance of making ethically upstanding decisions is almost as important as the decision itself. Because, without understanding why something is the right thing to do, there’s no guarantee that leaders and managers will act for the betterment of the company and employees. Ethical Intelligence is a course designed to help raise your awareness of different contemporary situations that demand moral insight and conviction. Through observation of multiple case studies, you will have the opportunity to witness how unethical behavior and low ethical intelligence contribute to corporate failure. Course Type: Video. Worth 5 CPE Credits (CPA/NASBA).

UPDATED 2024: In Financial and Managerial Accounting, you will enter the world of accounting as the protégé of Tsong Hua, Central Products’ quirky but blunt International Accounting Director. Here, you’ll explore all there is to know about balance sheets, income statements, and cash flow statements. But you’ll also look at managerial accounting concepts like budgeting, data auditing, financial planning and differentials to get a truly comprehensive understanding of the profession. While assisting Tsong Hua with real-world problems, you’ll begin to understand how assets, liabilities, equities and other functions prepare a business for growth and expansion. Course Type: Business Simulation. Worth 32.5 PDCs (SHRM) and 30 CEUs (HRCI Business Credits).

Many entities employ factoring as a means of accelerating cash collection, and this course provides a brief overview of the accounting and reporting requirements for such programs. However, it goes further into the conditions to meet in order to recognize transfers of financial assets as true sales, rather than secured borrowing. Course Type: eBook. Worth 2 CPE Credits (CPA/NASBA).