This course covers a variety of issues related to GAAP with a focus on balance sheets. Much of the course is in a Question & Answer format.

NASBA Area of Study: Accounting | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers a variety of issues related to GAAP with a focus on balance sheets. Much of the course is in a Question & Answer format.

NASBA Area of Study: Accounting | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers a variety of issues related to GAAP with a focus on balance sheets. Much of the course is in a Question & Answer format

NASBA Area of Study: Accounting | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers a variety of issues related to GAAP with a focus on revenue and expenses. Much of the course is in a Question & Answer format.

NASBA Area of Study: Accounting | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers a variety of issues related to GAAP with a focus on revenue and expenses. Much of the course is in a Question & Answer format.

NASBA Area of Study: Accounting | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers a variety of issues related to GAAP with a focus on revenue and expenses. Much of the course is in a Question & Answer format.

NASBA Area of Study: Accounting | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

The purpose of this course is to review the accounting and financial reporting impacts of the economic crisis created by the coronavirus (COVID-19), and the changes made by the 2020 CARES Act. Topics include: disclosures of subsequent events and risks and uncertainties; asset impairments and long-lived assets; write-downs and discourses of stock market investments and other accounting and auditing issues related to the coronavirus.

NASBA Area of Study: Accounting | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

The purpose of this course is to review the accounting and financial reporting impacts of the economic crisis created by the coronavirus (COVID-19), and the changes made by the 2020 CARES Act. Topics include: disclosures of subsequent events and risks and uncertainties; asset impairments and long-lived assets; write-downs and discourses of stock market investments and other accounting and auditing issues related to the coronavirus.

NASBA Area of Study: Accounting | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers how to disclose and present tax-basis financial statements.

NASBA Area of Study: Accounting | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

The objective of this course is to inform the reader of impacts the changes made by the Tax Cuts and Jobs Act have on GAAP and financial reporting. Topics include an analysis of adjustments required to be made to deferred income tax assets and liabilities, including those assets related to net operating losses, the newly issued ASU 2018-02 related to the tax effect of accumulated other comprehensive income, accounting for the change from an S to a C corporation, the impact of the elimination of like-kind exchanges, GAAP accounting for bonus and Section 179 depreciation, new limitations on the interest deduction, SEC SAB 118 transition rules, presenting the tax benefit of an NOL carryover, and more.

NASBA Area of Study: Accounting | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This courses identifies some of the changes in SSARS no. 21, as amended by SSARS No. 23, that are and are not carried over from auditing standards. It covers engagement types that are and are not part of SSARS No. 21. as well as AR-C Section 70 - Preparation of Financial Statements.

NASBA Area of Study: Accounting | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers the objective of a compilation engagement under AR-C 80 of SSARS No. 21. and how an accountant should report on a disclaimer of supplementary information in a compilation engagement

NASBA Area of Study: Accounting | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course identifies the requirements to be satisfied to perform a review engagement under AR-C 90 and the evidence an accountant should obtain to demonstrate that financial statements reconcile with accounting records.

NASBA Area of Study: Accounting | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers characteristics of successful companies from an entrepreneurial view point. It covers the purpose of a business plan and the importance of a business model in today’s fast moving markets. Including the new way of thinking: the LeanModel framework. It also covers the benefits of working local and the idea that “less is more”

NASBA Area of Study: Management Services | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers the importance of utilizing a prototype, how to successfully relate to customers, and the new power of crowdfunding.

NASBA Area of Study: Management Services | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course amins to help identify good sources for entrepreneurial opportunities, the characteristics of a successful entrepreneur, and how how specific companies succeeded or failed fast.

NASBA Area of Study: Management Services | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course provides a hands-on primer for trustees, trust protectors, and trust creators in creating trusts that are designed to promote beneficiary growth and independence. It covers the principles at the foundation of a sound trustscape, when trusts first originated and the ideal attributes of a beneficiary. It also covers the roles of the people involved in a trustscape, the elements necessary to create a legal trust and the functions of a trust advisor.

NASBA Area of Study: Finance | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course provides a hands-on primer for trustees, trust protectors, and trust creators in creating trusts that are designed to promote beneficiary growth and independence. It coveres the appropriate mind-sets and responses in order to maintain positivity, the effectiveness of different types of responses, the steps a trustee should take when analyzing a distribution request and the key to managing fiscal inequity in a marriage.

NASBA Area of Study: Finance | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course provides a hands-on primer for trustees, trust protectors, and trust creators in creating trusts that are designed to promote beneficiary growth and independence. It coveres the principal functions of a trustee, the highest responsibility of a beneficiary, and the trusts that are best suited for a humane trustscape.

NASBA Area of Study: Finance | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course offers a guide to help you create informative and enlightening financial models. All you need is a basic understanding of Excel to start building models with practical hands-on exercises. This course will focus on: the practical uses and examples of financial modeling, the issues and risks for using execel for financial modeling purposes, designing the layout of your model and guidelines to follow when building your model.

NASBA Area of Study: Finance | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course offers a guide to help you create informative and enlightening financial models. All you need is a basic understanding of Excel to start building models with practical hands-on exercises. This course will focus on: checking the output and accuracy of inherited models, Excel’s most relevant modeling tools and techniques, and the many functions and formulas used in financial modeling.

NASBA Area of Study: Finance | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course offers a guide to help you create informative and enlightening financial models. All you need is a basic understanding of Excel to start building models with practical hands-on exercises. This course will focus on: techniques for building scenarios and sensitivity analysis, methods for displaying and presenting the output, and the components of an integrated financial statement

NASBA Area of Study: Finance | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course offers a guide to help you create informative and enlightening financial models. All you need is a basic understanding of Excel to start building models with practical hands-on exercises. This course will focus on: discounted cash flow, reusable budget models, strategies to avoid using, and common pitfalls of modeling.

NASBA Area of Study: Finance | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course is designed to help you maximize your productivity and get more out of the time you have while watching your productivity soar. Topics coved by this course include: the starting point to excel at time management, the principles for peak performance, setting goals for your income and the tools to achieve your goals faster.

NASBA Area of Study: Personnel/Human Resources | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course is designed to help you maximize your productivity and get more out of the time you have while watching your productivity soar. Topics coved by this course include: The most important time planning tools, the most important factor when setting priorities, work habits and techniques for improving productivity.

NASBA Area of Study: Personal Development | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course is designed to help you maximize your productivity and get more out of the time you have while watching your productivity soar. Topics coved by this course include: Multitasking, good communication, strategies to more effective meetings, identifying major time wasters and recognize steps towards overcoming procrastination.

NASBA Area of Study: Personal Development | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

In this course you will learn to identify the key to leading and succeeding in times of crisis and rapid change, recognize key qualities of leadership, recall common characteristics of successful leaders, and identify the principles of military strategy as they apply to leadership.

NASBA Area of Study: Communications | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

In this course you will learn to identify how to report unpleasant news, recall the three Rs of improving a company’s efficiency and effectiveness, identify the key to creating a high trust environment, recognize the importance of diligence in the hiring process, recall how to encourage employees to be more thoughtful and creative in achieving the company’s goals.

NASBA Area of Study: Communications | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

In this course you will learning to identify common characteristics of top teams in business, recall the stages of team development, identify blocking assumptions that occur during problem solving, identify keys to being a good listener, recognize when a leader should delegate, and identify the purpose of the TRAF method.

NASBA Area of Study: Communications | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers such fundamentals as how to start the program, identify the parts of the screen and the secrets of the Ribbon interface. It also covers the ten most useful facts, tips, and suggestions.

NASBA Area of Study: Computer Software & Applications | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers the fundamentals of spreadsheets in excel. Topics include: starting a worksheet from scratch, entering different types of data, creating simple formulas, using the AutoCorrect and AutoFill features, built-in functions, and more.

NASBA Area of Study: Computer Software & Applications | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers the editing features and recalling the best practices for printing reports and formulas. Topics include: moving and copying formulas, deleting and inserting columns and rows, spell-checking worksheets, quick print and the quick access toolbar, headers and footers, and much more.

NASBA Area of Study: Computer Software & Applications | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers the editing features and recalling the best practices for printing reports and formulas. Topics include: moving and copying formulas, deleting and inserting columns and rows, spell-checking worksheets, quick print and the quick access toolbar, headers and footers, and much more.

NASBA Area of Study: Computer Software & Applications | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers the fundamentals of spreadsheets in excel. Topics include: starting a worksheet from scratch, entering different types of data, creating simple formulas, using the AutoCorrect and AutoFill features, built-in functions, and more.

NASBA Area of Study: Computer Software & Applications | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

Topics covered in this course include: using the basic what-if analysis to achieve desired goals and avoid unwanted results, looking at different possible scenarios for projected worksheet data, and the versatile summary tool - the pivot table.

NASBA Area of Study: Computer Software & Applications | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers charts and graphics. Topics covered include: customizing charts from the chart tools context tab, data visually with Sparklines, adding text box and arrow to a chart, adding WordArt and SmartArt, printing charts, and more.

NASBA Area of Study: Computer Software & Applications | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers how to manage data lists and features for enhancing and sharing spreadsheets. Topics include: setting up a data list, entering and editing records, importing external data, using Office and Excel add-ins, hyperlinks, sharing worksheets on the web, and more.

NASBA Area of Study: Computer Software & Applications | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers the major attributes of various entity forms, requirements for forming certain types of business entities, and the rights and duties of business owners.

NASBA Area of Study: Business Law | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers the rules governing the management and control of business entities and the personal liability characteristics of various business forms.

NASBA Area of Study: Business Law | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course will first provide a brief overview of the American tort system with an in depth look at a few important topics, including the concept of vicarious liability and punitive damages. Then it examine some of the more common so-called “business torts,” including trade libel, interference with contractual relations, and unfair competition. Also in the area of unfair competition, this part will provide a useful overview of federal antitrust laws.

NASBA Area of Study: Business Law | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

Some types of property involve images, ideas, concepts, or arrangements of words. Collectively, these are referred to as intellectual property (IP). Intellectual property isn’t tangible. Although it’s not typically something that you can hold in your hands, it belongs to your business just the same. It’s as real as any piece of equipment. A variety of laws protect it against theft by other businesses or individuals. This course provides an introduction to intellectual property law.

NASBA Area of Study: Business Law | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

Businesses often hire independent contractors as a way of saving money. Both state and federal laws impose significant legal and financial obligations on employers regarding the hiring of independent contractors. This course identifies penalties associated with misclassifying employees as independent contractors and recognizes how the IRS determines worker status and the statutory classes of workers.

NASBA Area of Study: Business Law | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

Businesses often hire independent contractors as a way of saving money. Both state and federal laws impose significant legal and financial obligations on employers regarding the hiring of independent contractors. This course covers the employer’s good faith defense, the penalties involved in misclassifying workers for federal tax purposes, and characteristics of the workers’ compensation system.

NASBA Area of Study: Business Law | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course discusses the different chapters under the Bankruptcy Code that are applicable to businesses. The Bankruptcy Code is codified as Title II of the United States Code. It is the uniform federal law that governs all bankruptcy cases. There is a bankruptcy court for each judicial district in the country. Federal bankruptcy courts have exclusive jurisdiction over cases involving personal and business bankruptcy.

NASBA Area of Study: Business Law | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

Companies that embrace Agile management can deliver instant, intimate, frictionless value on a large scale. Topics covered in this course include the premise of Agile management and the common practices of Agile management teams.

NASBA Area of Study: Business | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

Companies that embrace Agile management can deliver instant, intimate, frictionless value on a large scale. Topics covered in this course include: the goal of transforming from a bureaucracy to a network, the difficulties in implementing the Agile movement, and market-creating value propositions.

NASBA Area of Study: Business | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

Companies that embrace Agile management can deliver instant, intimate, frictionless value on a large scale. Topics covered in this course include the need to change an organizational culture in order to be Agile and identifying the pitfalls of managing by shareholder value.

NASBA Area of Study: Business | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

Companies that embrace Agile management can deliver instant, intimate, frictionless value on a large scale. Topics covered in this course include: the impetus that encouraged stock buybacks, the pitfalls of focusing on cost-cutting measures, and the shortcomings of analyzing business strategies.

NASBA Area of Study: Business | Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers basic information about the tax system and discuses which income is and is not taxed. Types of income discussed include: wages, salaries, tips, interest, dividends, social security, and others.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers various types of income and discuses which ones are taxed and which ones are not. Types of income discussed include: rental income, retirement benefit and pensions, annuities, and others.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers investment gains and losses, including how to figure your basis in property. It will help you determine if a gain from selling or trading stocks, bonds, or other investment property is taxable and if a loss is or is not deductible. It also discuss gains from selling property you personally use.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers some of the adjustments to income that you can deduct in figuring your adjusted gross income. Topics discussed here include: IRAs, Alimony, and education related adjustments.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers some of the adjustments to income that you can deduct in figuring your adjusted gross income. Topics discussed include: travel, transportation, gifts, and others.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers some of the deductions used to figure taxable income. Deductions discussed here include: standard deduction, medical and dental expenses, taxes and interest.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers some of the deductions used to figure taxable income. Deductions discussed here include: Contributions, nonbusiness casualty, and theft losses.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers some of the deductions used to figure taxable income. Deductions discussed here include: section 199A pass-through income and other itemized deductions

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers how to figure your tax and how to figure the tax of certain children who have unearned income. It also discusses tax credits that, unlike deductions, are subtracted directly from your tax.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course cover the general tax issues associated with divorce. It also covers in more the detail issues involving filling status and the tax consequences of alimony

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This courses covers how community property laws affect how assets will be divided and the tax issues associated with property settlements due to divorce.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This courses provides an overview of the child and dependent care tax credit and discusses the implications of divorce on its availability. It also includes details on how dependents can be claimed by divorced parents.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers the various forms of relief that may be available to a spouse or former spouse. It also includes information of the distribution and tax rules that govern the division of retirement plans associated with divorce.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course includes current information related to transportation expenses, what travel expenses are deductible, the deductibility of meals and entertainment expenses, the restrictions on the deductions for business gifts, and the various recordkeeping requirements.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course cover deductible transportation expenses, Section 179 deduction requirements, the rules regarding the depreciation of vehicles, as well as what is required to adequately account to an employer for employee business expenses.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers the tax rules regarding the business use of a home as well as identifying how daycare facilities in a home qualify for different rules than other businesses.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers strategies for a variety of small business tax planning needs. Topics in this course include: income and deduction strategies, strategies for opening or closing a business, strategies for running a side business, and strategies for running more than one business.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers strategies for a variety of small business tax planning needs. Topics in this course include: the nuances of the alternative minimum tax, FICA, other employment taxes, estimated taxes, electronic filing, extensions, retirement planning, succession planning, and various types of audits.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course describes the benefits of a Roth IRA as compared to its traditional counterpart. The course also covers contribution limits, eligibility requirements, rules for converting one type of IRA into another, and rules governing the withdrawal of funds.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course is designed to give a general overview of the taxation of partnerships. It explains how income tax laws apply to partnerships and partners.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

Real estate is the largest investment most Americans will ever have. This course covers the tax implications of selling a home, as well as the investment of a second home for personal or rental purposes.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

S corporations are currently the largest tax filer in the United States of America. This course covers the tax considerations in electing S corporation status and trusts that qualify as S corporation shareholders.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

S corporations are currently the largest tax filer in the United States of America. This course covers the statutory requirements to be an S Corporation.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course explains the types of taxes short-term rental hosts need to know about, including: income taxes, social security and Medicare taxes, net investment income tax, and state and local occupancy taxes. It also identifies tax-free situations and what qualifies as rental expenses.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course covers the day-to-day operating expenses incurred from a short-term rental and what expenses qualify as current. It also covers repairs, betterments, improvements, and how depreciation is handled.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course explains how pass-through deductions are handled, which expenses can be prorated, and how to file a schedule E.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course provides an overview of the tax laws for churches, religious organizations, and ministers. It covers the information an accountant needs to know to best assist his or her clients in this area. Part 1 covers the source that guarantees the organizations rights and what is required to qualify for tax-exempt status among other topics.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course provides an overview of the tax laws for churches, religious organizations, and ministers. It covers the information an accountant needs to know to best assist his or her clients in this area. Part 2 covers topics such as: social security and Medicare, what duties are considered minister services, SE tax, housing allowances, IRAs, special tax treatments and others.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course will examine the tax changes affecting 2023 as a result of passage of the Inflation Reduction Act and the inflation-changed limits effective for 2023 that are more significant from the perspective of an income tax preparer. Some context will be supplied, as appropriate, to assist readers in understanding the changes.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

Virtual currency use is increasing. As a result, tax preparers are more likely than ever to encounter clients who have engaged in one or more virtual currency transactions during the year and who may have taxable income as a result. This course discusses the nature of virtual currency, how transactions in virtual currency occur and are recorded, and the tax treatment to which they are subject.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None

This course addresses the provisions of the Inflation Reduction Act most likely to be of interest to tax preparers. In so doing, it examines the tax credits available for energy-efficient home improvements, for purchase of new and used electric vehicles, for electric car charging and natural gas powered car fueling devices, and clean energy generation. In addition, it discusses the expanded health insurance premium tax credits and the extension of the limitation of non-corporate taxpayer excess business losses.

Credits: 2 | Exam: 10 Questions | Level: Basic | Preparation: None