CPE & Event Catalog

Internal use software. Website development costs. Software inventory. Costs to develop entertainment and educational software. Revenue recognition for software sales. Presentation issues. Disclosure issues.

What is and is not internal use software? Stages of software development. Commencement of capitalization. Amortization - cloud-based arrangements. Internal use to external. Embedded software. Technological feasibility. Considerations with multiple modules. Allocation of indirect costs. Alternative future use. Software for resale disclosure requirements (ASC 985-20).

Technological feasibility. Costs incurred after technological feasibility. Production costs. Inventory costs. Purchased software for resale. Funded software development arrangements. Amortization of capitalized costs.

Stock compensation. Awards classified as equity. Awards classified as liabilities. Employee share purchase plans. Equity-based payments to non-employees. Additional stock-based compensation concepts. Impact on earnings per share. SEC's view of stock-based compensation. Stock-based compensation disclosures.

Financial accounting basics. Accounting cycle. Accounting transactions. Accounting equation. Accruals concept. Realization concept. Cash basis of accounting, and more.

The chart of accounts. The purpose of financial statements. Cash basis vs. Accrual basis accounting. Billing and collection activities. Processing expense reports. Accounting for payroll transactions. Closing the books. Veterinary practice financial analysis. Cost control.

Accounts payable best practices.

Invoice delivery and processing. Payment technologies. Regulatory issues affecting the payment process. Travel and entertainment. Master vendor file and the raft of new frauds focused on it. Staffing.

Often ignored best ap control practices. New best practices that tighten controls. When best practices are lacking. The master vendor file issues. New master vendor file control issue.

Invoice handling. Payments. Basic regulatory issues impacting AP. Fraud prevention. Unlocking hidden cash reserves.

Best practices - sales processes. Case study. Credit. Best practices - customer credit evaluation. Tier 1 customer credit analysis. What business credit reports are available? Tier 2 customer credit analysis. Working with internally prepared financial statements. Financial ratio analysis. Altman Z score, and more.

Direct costs. Overview of activity-based costing. The bill of activities. The cost hierarchy. Overhead costs in detail. The best circumstances for activity-based costing.

Activity-based costing. ABM outputs. ABM implementation. ABM best practices. Reporting of ABM results. ABM advantages. ABM problems.

Compare and contrast the basis and requirements of preparing financial statements, compilations, reviews, and audits. Critical elements of compilation, review, and audit reports. Impact of special purpose accounting frameworks and other special issues. Exercise on designing inquiries and analytics in a review. Case study differentiating the scope of various non-attest and attest services. Avoiding litigation risks in accounting services.

Effective and efficient financial statement audits.

Enhanced portals for collaboration: including PBC and 1040 workpaper integration. Modern payment solutions: understanding and integrating various payment options into your portal. Effective use of eSignatures: streamlining processes and ensuring compliance. Feature checklist for collaboration tools: what to look for in the latest technology.

Collaboration and security techniques. Tables, data models, and PivotTables. Advanced formulas. Data queries. Creating effective visualizations.

Tips for improving efficiency with QuickBooks and QuickBooks Online. Better reporting when working in QuickBooks environments. Tips for cleaning up QuickBooks and QuickBooks Online instances. Managing inventory more effectively when working with QuickBooks and QuickBooks Online.

Trust or will (probate estate). Revocable trust. Administrative trust.65-day election. Fiduciary income tax return.

Overview of PPACA coverage provisions. Grandfathered health plans. Benefit limits prohibited. Large employer requirement to provide health coverage. Employer credits and requirements. Form W-2 reporting of employer-sponsored health coverage. Small employer health insurance premium credit.