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 this course, you will intern with Central Products’ HR Manager to explore different facets of the Human Resources profession. A wonderful review of the fundamentals or an overview for first-time learners, this course covers everything from legal issues and behavioral ethics to motivating leadership and team-building. You will familiarize yourself with the hiring process, from pre-employment through retirement or termination, and assist Anne Chavez as she navigates through everyday HR issues like globalization, unions, and OSHA regulations. Course Type: Business Simulation. Worth 20 CAE Credits (ASAE).

In this overview course from ACI Learning, Cherokee introduces Dr. Terra Vanzant Stern. Dr. Stern explains how she has developed this curriculum to share years of successful experience to help improve your professional growth. Self-management, interviewing skills, lean meetings, lean strategic planning, lean negotiations and what to expect within the first 45 days of employment are introduced as episode topics. Course Type: Video. Worth 10 CPE Credits (CPA/NASBA).

UPDATED 2024: Data Drive Decision Making is all about big-picture effectiveness. And by learning the concepts, methods and tools for the application of logical and quantitative analysis for business problem solving, you will be able to effectively and efficiently analyze strategic choices. Alongside Janis, an employee at Central Products, you will be introduced to a wide range of resources related to decision and problem analysis, including optimization, probabilities, break even analysis and even transportation problems. Course Type: Business Simulation. Worth 24 PDCs (SHRM) and 20 CEUs (HRCI Business Credits).