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).

This is a non-technical ACI Learning course designed for every end user. Our experts explain very common security topics that are critical to be aware of in today's work environment, but explains in the end-user's non-technical language, so everyone can understand. Many stories are told as examples for easier understanding. One might think this is super easy and doesn't go deep on topics, but you would be wrong. This course is a perfect fit for everyone to understand and prevent security risk. Course Type: Video. Worth 4.5 PDCs (SHRM) and 4.5 CEUs (HRCI Business Credit).

This course tackles the question: Is it ethical to “manage” the earnings number – that is, to use legitimate discretion in the preparation of the financial statements to manage the numbers in a way that serves the interests of the manager independent of whether it serves the interest of the firm’s owners? We begin by creating an ethical framework based on the professional code of ethics. We then cover the what, why, how and when of earnings management behavior, describing and illustrating the variety of ways in which managers use their discretion in operating, investing, financing, and reporting decisions to influence the financial reports. In the vast majority of these cases, we rely on real-world examples, taken from publicly-available financial statements that received unqualified audit opinions. For the various categories of earnings management, we consider how they can be evaluated within the ethical framework we established in the beginning of the course. The result is an informed and thoughtful approach to assessing whether a given earnings management practice is consistent with professional ethics, a valuable tool whether you are an external auditor reviewing a set of statements, a preparer of the statements, or an outsider attempting to determine the usefulness of the statements. Worth 3 Technical CPE Credits (CPA/NASBA)

UPDATED 2024: In most cases, businesses have no way to know how their strategies will pan out ahead of time, and that means it’s imperative to weigh the potential outcomes. In this short, self-study course, you will have the opportunity to join Central Products’ international business team to learn how different hedging methods are used to protect against risks in foreign ventures. Then, you will work to determine whether the methods chosen were the right ones. Course Type: Business Simulation. Worth 3 PDCs (SHRM).