Supplier Finance Progress - What You Need to Disclose (CPA)

UPDATED 2024: Financial and Managerial Accounting takes a true-to-life approach to a difficult topic by casting you as an intern for Tsong Hua, Central Product’s quirky International Accounting Director. By exploring income statements, balance sheets, and cash flow documents, you’ll have the opportunity to review important financial accounting principles. But the addition of managerial accounting concepts like budgeting and financial planning means you will see how the two sides of the profession come together to prepare a company for expansion. Furthermore, since you’ll be assisting Tsong Hua with Central’s assets, liabilities and equities, you’ll have the perfect opportunity to review the most essential indicators of corporate financial health. Course Type: Business Simulation. Worth 28.5 CPE Credits (CPA/NASBA).

UPDATED 2023: As you consider several Asian countries that represent major forces in the global economy, you will begin to understand why it is important to respect and work within the distinct cultures and business practices embraced in those parts of the world. And by acting the part of an intern for Central Products’ International Business team, you will have the unique opportunity to explore these markets from a virtual, narrative viewpoint. Course Type: Business Simulation. Worth 2 PDCs (SHRM).

UPDATED 2024: Leadership is often more complex than it may seem, especially when it comes to ethics and credibility. To lead well, individuals must focus on both things, and this helpful course will show you why. A necessary component of a healthy organizational culture, ethical leadership is something all people in positions of authority should strive to model. Because by learning how to make wise decisions while handling difficult situations, leaders can inspire confidence and trust in their followers. Course Type: Business Simulation. Worth 2 PDCs (SHRM).

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)