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.

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

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