Downloads

  • Allowance for Credit Losses: ASU 2016-13

    The objective of this course is to address the changes made by ASU 2016-13 to the recording of credit losses on financial instruments.  ASU 2016-13 introduces  new ASC 326 and its new expected credit losses model which replaces the current incurred loss model.  ASU 2016-13 provides financial statement users with more decision-useful information about the […]

  • Better Budgeting: Budgeting Alternatives

    Part III of the Better Budgeting 3-part series. This course starts by outlining the benefits and challenges of budgeting. Throughout this course, tips and alternative budget systems are provided that can mitigate these challenges and capture more benefits. Course No. S013 Format: Online video with final exam Instructional Delivery Method: QAS Self-Study Prerequisites: None Advance […]

  • Better Budgeting: The Budget Process

    Part II of the Better Budgeting 3-part series. This video presentation focuses on the nuts and bolts of budget reporting and budgeting tools. Discussion of  which analyses can be done throughout the year to take pressure off the very busy budgeting season is also included. Course No. S012 Format: Online video with final exam Instructional […]

  • Better Budgeting: Master Budget and Sub-Budgets

    Part I of the Better Budgeting 3-part series. This video presentation focuses on the master budget and the budgets that comprise it. Course No. S011 Format: Online video with final exam Instructional Delivery Method: QAS Self-Study Prerequisites: None Advance Preparation: None Level: Overview CPE Credit: 4 hrs. Field of Study:  Finance: Technical Course expiration:  You have […]

  • Budgeting for Profit Planning & Control

    This course explains what budgets are, how they work, how to prepare and present them, and how to analyze budget figures and results. New developments and uses of budgets such as rolling budgets at various managerial levels within a business are illustrated that combine budgeting, forecasting analytics, business intelligence, and collaboration. Course No. 7089 Format: […]

  • Mergers, Acquisitions, & Divestitures: Practical Guide

    This course discusses all facets of M&A and divestitures, such as types, structures, the process, valuation methods, tax implications, essential compliance requirements (e.g. SEC filing, accounting rules), and financial analysis of combinations. Format: Online pdf (147 pages). Printed book available. Author: Delta CPE LLC Prerequisites: None Advance Preparation: None Level: Overview CPE Credit: 6 hrs. Field of […]

  • 1040 Workshop Sec. 4: Losses, AMT, and Compliance

    Section 4 of the 1040 Workshop covers the following: * Passive loss rules, Suspension of disallowed losses under §469 * Computing the alternative minimum tax, Minimum AMT tax credit * Reporting compliance rules and provisions, Accuracy related penalties * Information reporting penalty final regulations, Penalty for unrealistic position * Statute of limitations for assessments, Examination […]

  • 1040 Workshop Sec. 3: Property Transfers and Retirement Plans

    Section 3 of the 1040 Workshop covers the following: * Sales and exchanges of property, Home sale exclusion * Installment sales, Repossession, Involuntary conversions * At-risk rules, Like-kind exchanges * Retirement plans, IRAs, SIMPLEs This course is included in the Mega CPE Special and the Tax Preparer Unlimited Bundle Course No. 9012-3 Instructional Delivery Method: […]

  • 1040 Workshop Sec. 2: Expenses, Deductions and Accounting

    Section 2 of the 1040 Workshop covers the following: * Landlord’s rental expenses, Health insurance costs, Home office deduction * Travel and entertainment expenses, Employee expense reimbursement and reporting * Automobile deductions, Fringe benefits * Methods of accounting, Expensing and depreciation, Amortization This course is included in the Mega CPE Special and the Tax Preparer […]

  • 1040 Workshop Sec. 1: Individual Tax Elements

    Section 1 of the 1040 Workshop covers the following: * Tax rates and tables, filing status * Gross income, dividends, distributions, exclusions from income, discharge of debt * Nonbusiness and personal deductions Education and medical expenses * Casualty and theft losses, Tax credits This course is included in the Mega CPE Special and the Tax […]