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"Accounting for" Series of Workshops

This program combines the historical perspectives with current developments in "accounting for" Balance Sheet items. The workshops will enhance the accounting skills and lead participants in discovering how to add value to their services.


The Series consists of eight modules. You may enroll in all of them and obtain a certificate of completion at the end of the program. If you prefer, you may enroll in individual courses.


Those who attend and complete the 8 modules may earn up to 32 CPE Credits. Individual modules are 4 CPE Credits each.

Accounting for Inventory Workshop
(AA-AIW) (1617-530)

Topics to be discussed:

   ♦ Types of inventory.
   ♦ Periodic and perpetual inventory systems.
   ♦ Inventory costing: goods in transit, consigned goods, costs included in inventory, and purchase
      discounts.
   ♦ Inventory cost-flow assumptions: inventory and cost of goods sold under specific identification;
      moving average; last-in, first-out (LIFO); and first-in, first-out (FIFO).
   ♦ The LIFO reserve, the LIFO effect, and LIFO liquidations.
   ♦ Dollar-value LIFO method.
   ♦ Lower-of-cost-or-market rule.
   ♦ Retail inventory method.
   ♦ Gross profit method of estimating inventory.
   ♦ Required disclosures for inventory.

Course Objectives:
   Upon completion of this course participants should be able to:
      1. Explain inventory costing and cost flow assumptions.
      2. Apply the accounting rules and procedures for inventory.
      3. Identify required disclosures related with inventory.


Instructional Delivery Method: Group Live

CPE Credits: 4

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Accounting

Pre-requisite: Basic knowledge of financial accounting.

Level: Intermediate

Who should attend: Financial auditors, internal auditors, accountants and managers, among others.

Date: June 16, 2017

Registration: 7:45am – 8:30am                      Seminar: 8:30am – 12:30pm

Instructor:
   Lolita E. Vargas De León, CPA, CISA, CIA, MIBA; Socia Principal, Grupo Nova

Accounting for Property, Plant and Equipment and Intangible Assets Workshop (AA-APPEIAW) (1617-531)

Topics to be discussed:

   ♦ Types of property, plant, and equipment and initial measurement of each.
   ♦ Expensing versus capitalizing expenditures.
   ♦ Accounting for property, plant, and equipment subsequent to acquisition, subsequent
      expenditures and depreciation.
   ♦ Accounting for asset derecognition of property, plant, and equipment, including sales and
      abandonments.
   ♦ Required disclosures for property, plant, and equipment.
   ♦ Types of intangible assets.
   ♦ Initial measurement of different types of intangible assets: internally generated intangibles,
      intangibles acquired individually or in a group, intangibles acquired in a business combination,
      and research and development costs.
   ♦ Accounting for intangible assets subsequent to acquisition, amortization and derecognition.
   ♦ Required disclosures for intangible assets.

Course Objectives:
   Upon completion of this course participants should be able to:
      1. Explain the difference between "expensing" and "capitalizing".
      2. Identify, describe and classify intangible assets.
      3. Apply the accounting rules and procedures for property, plant and equipment as well as for
         intangible assets.


Instructional Delivery Method: Group Live

CPE Credits: 4

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Accounting

Pre-requisite: Basic knowledge of financial accounting.

Level: Intermediate

Who should attend: Financial auditors, internal auditors, accountants and managers, among others.

Date: June 16, 2017

Registration: 12:45pm – 1:30pm                      Seminar: 1:30pm – 5:30pm

Instructor:
   Lolita E. Vargas De León, CPA, CISA, CIA, MIBA; Socia Principal, Grupo Nova

Accounting for Long-Term Assets Impairments Workshop
(AA-ALTAIW) (1617-532)

Topics to be discussed:

   ♦ Categories of long-term operating assets tested for impairment.
   ♦ Accounting for impairments of property, plant, and equipment and intangible assets with finite
      lives under U.S. GAAP.
   ♦ Accounting for impairments of intangible assets with indefinite lives under U.S. GAAP.
   ♦ Accounting for goodwill impairments under U.S. GAAP.
   ♦ Accounting for impairments of property, plant, and equipment, finite-life intangible assets, and
      indefinite-life intangible assets other than goodwill under IFRS.
   ♦ Accounting for goodwill impairments under IFRS.
   ♦ Required disclosures for impaired assets.
   ♦ Accounting for long-term operating assets held for sale or disposal and required disclosures.

Course Objectives:
   Upon completion of this course participants should be able to:
      1. Identify the categories of long-term operating assets tested for impairment.
      2. Apply the accounting rules and procedures for impairment of the different categories of long
         term-assets.
      3. Identify the required disclosures for impaired assets.

 


Instructional Delivery Method: Group Live

CPE Credits: 4

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Accounting

Pre-requisite: Basic knowledge of financial accounting.

Level: Intermediate

Who should attend: Financial auditors, internal auditors, accountants and managers, among others.

Date: June 23, 2017

Registration: 7:45am – 8:30am                      Seminar: 8:30am – 12:30pm

Instructor:
   Lolita E. Vargas De León, CPA, CISA, CIA, MIBA; Socia Principal, Grupo Nova

Accounting for Investing Assets Workshop
(AA-AIAW) (1617-533)

Topics to be discussed:

   ♦ Debt versus equity investments.
   ♦ Types of investment securities that companies hold.
   ♦ Key accounting issues, and cost and fair value accounting.
   ♦ Accounting for investments in debt securities—held-to-maturity, trading, and available-for-sale
      securities—at initial recognition and subsequent to acquisition.
   ♦ Accounting for investments in equity securities where the investor has no significant influence
      and the securities are held as trading securities or available-for-sale securities at initial

      recognition and subsequent to acquisition, including accounting for investments without readily       determinable fair values.
   ♦ Accounting for investments in equity securities where the investor has significant influence over

      the investee company.
   ♦ Accounting for long-term notes receivable.
   ♦ Fair value option in accounting for investing assets.
   ♦ Required disclosures for investing assets.

Course Objectives:
   Upon completion of this course participants should be able to:
      1. Explain the types of investment securities that companies usually hold.
      2. Describe the key accounting issues faced when dealing with investment securities.
      3. Apply the accounting rules and procedures for debt and equity investments.
      4. Identify the required disclosures for debt and equity investments.


Instructional Delivery Method: Group Live

CPE Credits: 4

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Accounting

Pre-requisite: Basic knowledge of financial accounting.

Level: Intermediate

Who should attend: Financial auditors, internal auditors, accountants and managers, among others.

Date: June 23, 2017

Registration: 12:45pm – 1:30pm                      Seminar: 1:30pm – 5:30pm

Instructor:
   Lolita E. Vargas De León, CPA, CISA, CIA, MIBA; Socia Principal, Grupo Nova

Accounting for Short-Term Liabilities and Contingencies Workshop (AA-ASTLCW) (1617-534)

Topics to be discussed:

   ♦ Accounting for short-term liabilities: accounts payable, trade notes payable, unearned

      revenues, gift cards, deposits, sales taxes payable, and compensated absences.
   ♦ Accounting for asset retirement obligations and required disclosures.
   ♦ Accounting for gain and loss contingencies: recognition and disclosures related to gain loss

      contingencies.
   ♦ Accounting for common loss contingencies involving litigation, warranties, and premiums.

Course Objectives:
   Upon completion of this course participants should be able to:
      1. Explain the different types of short-term liabilities.
      2. Apply the accounting rules and procedures for short-term liabilities, asset retirement

         obligations, gain and loss contingencies and other common loss contingencies.
      3. Identify the required disclosures for short-term liabilities, asset retirement obligations, gain

         and loss contingencies and other common loss contingencies.


Instructional Delivery Method: Group Live

CPE Credits: 4

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Accounting

Pre-requisite: Basic knowledge of financial accounting.

Level: Intermediate

Who should attend: Financial auditors, internal auditors, accountants and managers, among others.

Date: June 30, 2017

Registration: 12:45pm – 1:30pm                      Seminar: 1:30pm – 5:30pm

Instructor:
   Lolita E. Vargas De León, CPA, CISA, CIA, MIBA; Socia Principal, Grupo Nova


Accounting for Financing Liabilities Workshop
(AA-AFLW) (1617-535)

Topics to be discussed:

 

Accounting for notes payable.

Common features of bonds payable and initial recognition at par value, at a discount, and at a premium.
Accounting for bonds issued at par or at a discount or premium, computation of the bond issue price, interest expense, and amortization of the discount or premium using the effective interest rate method.
Accounting for bonds issued between interest payment dates.
Accounting for bond issue costs.
Accounting for bonds payable at early retirement.
Accounting for convertible bonds.
Accounting for warrants: detachable and non-detachable.
Reclassification of financing liabilities for current maturities of long-term debt, short-term debt expected to be refinanced, and callable obligations.
Fair value option in accounting for financing liabilities.
Required disclosures for financing liabilities.

 

Course Objectives:

Upon completion of this course participants should be able to:

   1. Apply the accounting rules and procedures for notes payable, bonds and warrants.

   2. Identify the required disclosures for financing liabilities.


Instructional Delivery Method: Group Live 

 

CPE Credits: 4

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Accounting

 

Pre-requisite: Basic knowledge of financial accounting.


Level: Intermediate


Who should attend: Financial auditors, internal auditors, accountants and managers, among others.

 
Date: July 7, 2017

 

Registration: 8:15am – 9:00am                      Seminar: 9:00am – 1:00pm

 

Instructor:

   Lolita E. Vargas De León, CPA, CISA, CIA, MIBA; Socia Principal, Grupo Nova

Accounting for Stockholders' Equity Workshop
(AA-ASEW) (1617-536)

Topics to be discussed:

 

Components of stockholders’ equity.

Accounting for common stock: share issuance, issue costs, and stock splits.
Recording treasury stock transactions: repurchases, reissuance under the cost method, and retirement.
Preferred stock and its features: accounting for issuance, dividends, and consideration of potential debt features of preferred stock.
Accounting for retained earnings, dividends and prior-period adjustments.
Components of other comprehensive income and accumulated other comprehensive income.
Required disclosures for stockholders’ equity.

 

Course Objectives:

Upon completion of this course participants should be able to:

   1. Explain the components of stockholders' equity.

   2. Explain the components of other comprehensive income and accumulated other comprehensive

      income.

   3. Apply the accounting rules and procedures for treasury stock transactions, retained earnings,       dividends and prior-period adjustments.

   4. Identify the required disclosures for stockholder equity.

 

Instructional Delivery Method: Group Live 

 

CPE Credits: 4

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Accounting

 

Pre-requisite: Basic knowledge of financial accounting.


Level: Intermediate


Who should attend: Financial auditors, internal auditors, accountants and managers, among others.

 
Date:
July 8, 2017

 

Registration: 8:15am – 9:00am              Seminar: 9:00am – 1:00pm

 

Instructor:

   Lolita E. Vargas De León, CPA, CISA, CIA, MIBA; Socia Principal, Grupo Nova

General Information

Methodology: All the workshops have been designed in such a way that they integrate practical exercises for each of the subjects to be treated. The workshops can be offered as a series or individually.

 

Location: Colegio de CPA, Capital Center Building I, PH-2, Hato Rey


Individual Courses:                                   CPA &                                       Others
                                                        Foundation Members

         4 credits                                             $52                                          $60


Discount: Complete Series (8 courses) - $40*

         *To obtain the applicable discount through "online" registration, you must use code ASM17.

 

Additional Charges:

Registration and payments received one day before the day of the seminar, $8pp


Notes:  

1. Discount apply only on the complete program price. Additional charges are not subject to discounts.

2. Full payment is required before attending the first day of the cluster.

3. Applications received without payment will not be considered.

4. Enrollment subject to space.


Materials: This courses will be paperless and the materials will be distributed electronically.  Once you enroll in the course you can access and download them through "Mi Perfil", on the Colegio’s website, within the 12 working hours prior to the start of the course, until midnight of the course’s date. Electronic devices may be brought to the classroom to access the downloaded materials.

Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil". On our website "Home" page you will find detailed instructions for completing the form.

Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control.  We reserve the right to refuse admission. Space is limited. Registration is subject to the available slots. The tuition price for CPA applies to those who at the time of registration do not owe debts to the Colegio.

 

To register:

   • Click the LINK in the course title; or
   • Through “Calendario” at the CCPA-go mobile app.

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Colegio de Contadores Públicos Autorizados de Puerto Rico
Edif. Capital Center Torre Sur, 239 Ave. Arterial Hostos, Ste. 1401, San Juan PR 00918