This course provides a comprehensive and clear explanation of Standards for Accounting and Review Services (SSARS) for performing compilation and revi... moreew services. The course discusses issues that accountants typically have with these types of engagements. Examples are integrated throughout the course. Disclosure and reporting requirements are also presented. This intermediate level course is most appropriate for the professional with detailed knowledge in this topic or the professional seeking to expand his or her knowledge base and who may be at a mid-level position within an organization with operational or supervisory responsibilities, or both.

This course begins by giving users a refresher course in the basics of financial accounting and reporting. It includes a review of accounting principl... morees and the purposes and formats of the major financial statements. The program proceeds to go down and through the balance sheet and devote separate chapters to each of the major balance sheet account classifications. For example, on the asset side, inventory is covered in chapter three, and, on the liabilities side, bonds are extensively discussed in chapter six. Separate chapters have been reserved for both leases and pension plans. This basic level course is most beneficial to professionals new to this topic who may be at the staff or entry level in an organization but also for a seasoned professional with limited exposure to this topic.

This course introduces accounting for business at a remedial level for currently practicing accountants or for the professional with aspiration to bec... moreome more versed in accounting basics. Included in this presentation is instruction on analyzing transactions, the matching and adjustment process, the accounting cycle, inventories, fixed assets, intangible assets, the Statement of Cash Flows, financial statement analysis, managerial accounting, cost accounting budgeting and capital investment analysis. This overview level course provides a general review of accounting from a broad perspective. This course is appropriate for the professional at any organizational level.

Governmental and nonprofit entities that expend more than a certain amount in federal award funds annually are subject to the requirements of the Sing... morele Audit Act. This program considers the guidance in the most recent CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and its related Compliance Supplement. Performance and reporting guidance for the auditor are discussed as well as the interplay between Yellow Book audits and grants management. This course focuses on the development of in-depth knowledge, skill and application of Single Audits. This course is most appropriate for the professional with mastery of Single Audits who may be a seasoned professional within an organization but also may be appropriate for other professionals with specialized knowledge in this subject.

Governmental financial statements are quite a bit different from commercial financial statements, because each follows a different set of accounting r... moreequirements. This program will review the basic differences between commercial and governmental accounting and why these differences exist. It will emphasize the different types of funds used in governmental accounting, including why, when, and how to use each. It will also discuss the various bases and methods of accounting, along with the types of measurement focus, including any recent standards issued by the Government Accounting Standards Board (GASB). Finally, it will cover governmental financial planning and the importance of constituents' communication and feedback. This overview level course provides a general review of this topic from a broad perspective. This course is appropriate for the professional at any organizational level.

Thorough, comprehensive coverage of the topic is accentuated with easy-to-comprehend explanations of all types of government audits, including perform... moreance audits and financial audits. The most recent applicable GAO Yellow Book standards for government audits are effective for financial audits, attestation engagements, and reviews of financial statements for periods ending on or after December 15, 2025 and for performance audits for audits beginning on or after December 15, 2025. Early adoption is permitted. The 2024 revision provides enhancements that strengthen an audit organization's framework for conducting high-quality government audits through its system of quality management. The revision also changes the approach from quality control to quality management, provides a flexible approach for audit organizations that are required to use GAGAS and the quality management standards of other standard setters, promotes proactive and effective monitoring activities, provides for the optional use of engagement quality reviews, and applies guidance on key audit matters. This course is most beneficial to professionals new to GAO Standards-Yellow Book who may be at the staff or entry level in organization but also for seasoned professionals with limited exposure or those that need to be updated on the latest Yellow Book standards.

Current and potential employees, lenders, and shareholders read company financial statements with a different goal or purpose in mind. They use financ... moreial statements in a variety of ways, seeking information specific to their needs. This course provides an overview of the basic financial statements and how to interpret the information presented within the statements and footnotes. Since there are many financial statement users, the course is designed for both accountants and nonaccountants alike. This basic level course is most beneficial to professionals new to this topic who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic.

This course discusses the specifics of reporting accounting changes and error corrections in accordance with ASC 250, Accounting Changes and Error Cor... morerections.

AU-C 520, Analytical Procedures, addresses auditor responsibilities related to the use of analytical procedures as substantive procedures in audit eng... moreagements. The guidance also addresses designing and performing analytical procedures near the end of the audit that assist the auditor when forming an overall conclusion about whether the financial statements are consistent with the auditor's understanding of the entity.

This eye-opening course presents a comprehensive discussion covering responsibility for fraud, cases of fraud, ethics, and much more, including the pr... moreovisions of the Sarbanes-Oxley Act, SAS 99 (codified into AU 316), and AU-C 240, as related to various types of accounting fraud. The Association of Certified Fraud Examiners (ACFE) conducts comprehensive fraud studies and releases its findings every two years in a 'Report to the Nation on Occupational Fraud and Abuse.' Two case studies, including Enron, are included.