Key SEC Regulations Accountants Should Know About (CPA)

This course is the final course in the 8 - course series on financial reporting and analysis offered by PRATTedu. In this single video course , Professor Pratt first defines earnings management and then introduces and illustrates the two basic forms: real earnings management and accruals earnings management. He illustrates each form, provides a number of examples, discusses whether they are appropriate and then creates a framework for accruals earnings management that identifies and relates the four general areas (materiality, disclosure, classification and measurement) where it is practiced. The video concludes with a thorough discussion of why earnings management is practiced and common strategies used by companies. Throughout the video real - world financial statements and footnotes are analyzed. Companies featured include General Electric, Merck, Harley Davidson, Tesla, AT&T, Volkswagen, Walt Disney and others. Course Type: Video. Worth 2 Technical CPE Credits (CPA/NASBA).

UPDATED 2023: Current Assets vs. Long-Term Assets focuses in on topics like tax reporting and FIFO/LIFO methods to provide you with an abridged overview of two types of business assets. And in order to help you become more confident in your knowledge, you will cover depreciation methods, capitalizing and expensing as well as data auditing and financial planning. Taught by various fictional characters at the multinational corporation, Central Products, this course provides an interactive way for business professionals to learn important accounting concepts. Course Type: Business Simulation. Worth 3 PDCs (SHRM) and 3 CEUs (HRCI Business Credits).

UPDATED 2024: No matter the workplace setting, challenges and changes will arise at one point or another. So, it is important for company leaders to know how to adapt to these changes or risk failure from inadequate preparation. Unexpected Challenges offers a brief look at the fates of two fictional companies, Lion Industries and C.A.T. Enterprises, as they encounter and deal with their own unexpected challenges in very different ways. Course Type: Business Simulation. Worth 3 PDCs (SHRM).

CPAs and financial professionals might not always have the largest role in determining organizational strategy, but it’s important to have the skills to contribute whenever necessary. Because if only a few individuals at the top of the corporate structure know and understand the long-term goals of the company, the employees carrying out the plan don’t know what they’re aiming for. This course focuses on developing mission, vision and values to as they relate to the strategy formulation process, so business professionals at any level of the organization can help contribute to their organization’s overall strategic plan. Course Type: Video. Worth 2 CPE Credits (CPA/NASBA).