Accounting Distance Learning

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On-Demand Accounting Programs

SAS 112: Communicating Internal Control Related Matters Identified in an Audit  provides guidance for evaluating significant deficiencies and material weaknesses - and can lead to external auditor communication concerning such matters to governing boards.  Because the standard is effective for fiscal 2007 audits, the clock begins ticking for addressing internal control matters at the beginning of fiscal 2007.  

Making Sense of Conditional Asset Retirement Obligations (FIN 47) The standard clarifies that an unconditional obligation associated with the retirement of plant or other long lived assets (such as asbestos containing facilities) should be recognized whenever the liability’s fair value can be reasonably estimated.  Hear what an auditor and two institutions have to say about planning to comply with the standard for fiscal year 2006 audits. 

The Truth about RCM: Responsibility Center Management for Large Institutions Responsibility Center Management, a long standing management and budgeting approach for complex institutions, has recently resurfaced as a “new” way to promote accountability, elevate transparency, integrate planning and budgeting and cope with resource reductions.

The California Community College Solution to GASB 45 Recorded at the Higher Education Accounting Forum in March, the California community colleges, leaders in formulating a response to Other Post Employment Benefit (OPEB) requirements per GASB standard 45, describe the liability faced by California community colleges, the anticipated budget and accounting impact on districts, and strategies chief business officers are taking to fund their OPEB liability.

Ratios That Really Work For You A program designed for Small Institutions, Mike Williams, whose organization recently calculated the Consolidated Financial Index (CFI) for over 90 independent colleges and universities describes the index and how it is used to cluster institutions within percentile categories that indicate varying degrees of financial health.

Intercollegiate Athletics Financial Reporting NCAA legislation amended in August 2004 replaces the financial audit guidelines first enacted in 1985. Current requirements include changes in the financial reporting timeline, new agreed upon procedures, new reporting definitions, and online submission of financial data to both the federal government and NCAA.

Essentials of College and University Budgeting  Join esteemed NACUBO author and Integrated Planning and Budgeting Workshop Faculty member Larry Goldstein for a lesson in college and university budgeting techniques and processes.   

Money, Stress and Time: Innovative use of Activity-Based Costing Models  This webcast describes several examples of how activity-based cost models produce invaluable information for guiding more cost-effective local use of technology. 

Accounting For Declining, Recovering and Underwater Endowments  This endowment accounting and reporting web cast covers accounting rules, accounting issues, investment fund record keeping, financial statement reporting and disclosure requirements, spending and budget practice issues, and analyze current trends

GASB 39 Update This program explores the rationale behind the GASB 39, its implications for institutions and foundations, strategies for complying with its requirements, and will cover in detail how to convert affiliated organizations’ FASB reporting classifications to a GASB compliant display.

Self Study courses are designed to be viewed at an individualized pace.

Facilities & Administrative Rate Short Form Online This program provides an overview of Office of Management and Budget (OMB) Circular A-21, Section H - the simplified method.  Cost accounting standards and facilities and administrative (F&A) rate cost pools are reviewed.