Journal entry to record liquidating dividend

*Enterprise Risk Management (ERM): *Defining ERM *Areas of focus *Implementation *Planning for disasters *Business continuity *Contingencies *Analytical Tools: *Post-completion evaluations *Simulation *Z-score *Hedging *Brainstorming *Mind mapping *Delphi technique* Become acquainted with board responsibilities, needs, and challenges * Learn about competencies needed on nonprofit boards * Examine the current state of nonprofits and the implications for board activities * Find out what board members must know about serving as a board member*What systemic risks are and why it is so important to take a holistic view in today's complex, global environment.*Review each of the six mega-trends: #1 - Climate change and impact on water shortage, food production and severe weather events #2 - Profound political and social instability due in part to unemployment / under-employment and increasing economic disparity #3 - Changing demographics including an ever-aging world #4 - Greater global connections resulting in geo-strategic competition and shifts in global economic power #5 - Accelerating technological change #6 - Increased urbanization *Determine how an understanding of these mega-trends can help you mitigate risk in your organization and how these trends can even create opportunities for "first movers"Goldmann will show you:*Management and employee schemes*Non-cash embezzlement and theft*Fraudulent AR to manipulate financial reporting*AR reporting-related fraud schemes*Detecting fictitious sales and receivables*Analytical procedures and predictive tests*Simple techniques to prevent AR fraud Gary will show you 10 new laws, rules, regulations, and risks that require new controls and audit procedures...*What are the A&A implications of "natural" products*First CEO in prison for knowingly shipping contaminated food*Do you know when compensation is illegal*New Medicare requirement for 2nd opinion to get paid*FDA revokes license of lab valued at billion *New Vermont law threatening entire food industry*Pharmacist sells illegal HIV drugs*Healthcare CFO steals million*Should you use medical tourism to reduce health care costs*Pros and cons of paying employees to opt out of insurance* Documentation as a means of audit quality * Responsibilities of the workpaper reviewer * Important tips for providing reviews notes that will promote an effective and efficient financial statement audit * Appropriate review notes at various phases of the engagement, including before and after audit report date and report release* Identifying areas of estimation uncertainty * Assessing risk of material misstatement related to estimates, and testing the estimation process * Auditing point estimate and range estimates * Applying audit procedures to common areas of estimation * Evaluating the results of audit procedures for possible audit adjustment * Smaller entity audit considerations*We will cover the following major areas: - COFAR and FAQs - Effective date, applicability and transition issues - The new changes to thresholds, what changed, what remains - Illustrative diagrams of the financial management system - New emphasis on internal controls, terms and conditions and incorporate the results of Single audits into risk analysis - Changes to time reporting - List of the cost principles categorized as allowable and unallowable *New areas in the Uniform Guidance: - Conflict-of-interest - Disclosure of criminal conduct - Computing devices treated as supplies - Revised to 5 new methods of procurement: micro-purchases, small purchase procedures, sealed bids, competitive proposals and sole source - New section on sub-recipient monitoring - Internal controls - Period of performance - Fixed amount awards and sub-awards - 10% de minimus indirect rate - Extending existing negotiated indirect rates up to 4 years - The direct cost allocation principle - The direct charging of administrative personnel to awards - Unallowable costs plus interest refunded to agencies - How to handle negotiated indirect rates with unallowable costs - A new onerous certification*We will cover the following major areas: - COFAR and FAQs - Effective date, applicability and transition issues - The new changes to thresholds, what changed, what remains - Illustrative diagrams of the financial management system - New emphasis on internal controls, terms and conditions and incorporate the results of Single audits into risk analysis - Changes to time reporting - List of the cost principles categorized as allowable and unallowable *New areas in the Uniform Guidance: - Conflict-of-interest - Disclosure of criminal conduct - Computing devices treated as supplies - Revised to 5 new methods of procurement: micro-purchases, small purchase procedures, sealed bids, competitive proposals and sole source - New section on sub-recipient monitoring - Internal controls - Period of performance - Fixed amount awards and sub-awards - 10% de minimus indirect rate - Extending existing negotiated indirect rates up to 4 years - The direct cost allocation principle - The direct charging of administrative personnel to awards - Unallowable costs plus interest refunded to agencies - How to handle negotiated indirect rates with unallowable costs - A new onerous certification*We will cover the following major areas: - COFAR and FAQs - Effective date, applicability and transition issues - The new changes to thresholds, what changed, what remains - Illustrative diagrams of the financial management system - New emphasis on internal controls, terms and conditions and incorporate the results of Single audits into risk analysis - Changes to time reporting - List of the cost principles categorized as allowable and unallowable *New areas in the Uniform Guidance: - Conflict-of-interest - Disclosure of criminal conduct - Computing devices treated as supplies - Revised to 5 new methods of procurement: micro-purchases, small purchase procedures, sealed bids, competitive proposals and sole source - New section on sub-recipient monitoring - Internal controls - Period of performance - Fixed amount awards and sub-awards - 10% de minimus indirect rate - Extending existing negotiated indirect rates up to 4 years - The direct cost allocation principle - The direct charging of administrative personnel to awards - Unallowable costs plus interest refunded to agencies - How to handle negotiated indirect rates with unallowable costs - A new onerous certification*We will cover the following major areas: - COFAR and FAQs - Effective date, applicability and transition issues - The new changes to thresholds, what changed, what remains - Illustrative diagrams of the financial management system - New emphasis on internal controls, terms and conditions and incorporate the results of Single audits into risk analysis - Changes to time reporting - List of the cost principles categorized as allowable and unallowable *New areas in the Uniform Guidance: - Conflict-of-interest - Disclosure of criminal conduct - Computing devices treated as supplies - Revised to 5 new methods of procurement: micro-purchases, small purchase procedures, sealed bids, competitive proposals and sole source - New section on sub-recipient monitoring - Internal controls - Period of performance - Fixed amount awards and sub-awards - 10% de minimus indirect rate - Extending existing negotiated indirect rates up to 4 years - The direct cost allocation principle - The direct charging of administrative personnel to awards - Unallowable costs plus interest refunded to agencies - How to handle negotiated indirect rates with unallowable costs - A new onerous certification* FRF for SMEs T * SSARS No.*What kinds of behavior could be considered sexual harassment? *Can one incident of harassment or offensive behavior constitute sexual harassment? * Gaps in Medicare-pre-65 and post-65 * Filling the Gaps in Medicare--Before 65/Medicare eligibility: Retiree plans. Individual plans*We will cover the following major areas: - COFAR and FAQs - Effective date, applicability and transition issues - The new changes to thresholds, what changed, what remains - Illustrative diagrams of the financial management system - New emphasis on internal controls, terms and conditions and incorporate the results of Single audits into risk analysis - Changes to time reporting - List of the cost principles categorized as allowable and unallowable *New areas in the Uniform Guidance: - Conflict-of-interest - Disclosure of criminal conduct - Computing devices treated as supplies - Revised to 5 new methods of procurement: micro-purchases, small purchase procedures, sealed bids, competitive proposals and sole source - New section on sub-recipient monitoring - Internal controls - Period of performance - Fixed amount awards and sub-awards - 10% de minimus indirect rate - Extending existing negotiated indirect rates up to 4 years - The direct cost allocation principle - The direct charging of administrative personnel to awards - Unallowable costs plus interest refunded to agencies - How to handle negotiated indirect rates with unallowable costs - A new onerous certification* Generally accepted accounting principles related to sales, including the new revenue recognition model * Using analytic procedures to identify and respond to risk of material misstatement related to sales * Common revenue recognition fraud schemes and potential audit responses * Installment sales and multiple element arrangement special considerations * Audit responses to significant risks requiring special audit consideration* Importance of quality control on audits * Why budgets are not used, and how to overcome the barriers to success * Determining useful budget amounts to use as a tool * Better engagement scheduling tips for improved efficiency * Making sure the client is ready on the first day of the audit * Delegating for professional development and leveraging audit hours * Handling difficult delegation scenarios * Better engagement wrap-up tips and techniques*DCAA current initiatives *Hot topics such as the 2018 NDAA permitting commercial firms to perform incurred cost audits *Cost Accounting Standards * Preparing the annual Incurred Cost Submission using the DCAA ICE template * Preparing cost or pricing proposals * DFARS compliant estimating systems *Defective Pricing*DCAA current initiatives *Hot topics such as the 2018 NDAA permitting commercial firms to perform incurred cost audits *Cost Accounting Standards * Preparing the annual Incurred Cost Submission using the DCAA ICE template * Preparing cost or pricing proposals * DFARS compliant estimating systems *Defective Pricing*Organizing the Work papers *Asset accounts *Bank Reconciliations tips & tricks *Accounts Receivable -- Cash Basis *Prepaid expenses and customer deposits *Fixed assets *Liability accounts *Credit cards *Accounts Payable -- Cash Basis *Long-term liability *Loan Manage *Equity accounts *Printing Reports*Reduction in individual and corporate tax rates *Taxation of pass-through entities *Deduction of home mortgage interest *State and local tax deductions *New alimony rules *Repeal of the Obamacare individual mandate *Standard deduction and itemized deductions *Child tax credit *Use of Sec.*Employers’ legal responsibility for third parties who sexually harass employees *Remedies for someone suffering sexual harassment* Overview of the risk-based audit process * How the elements of the audit risk formula interrelate * Emphasis on overall risk, fraud risk, and control risk * Linking the assessed risk of material misstatement to the detailed audit plan * Documenting risk assessment conclusions and responses*Definition of what qualifies as a travel expense *Definition of what qualifies as an entertainment expense *Strategies to deduct business transportation expenses *Deductibility of meals *Situations not subject to the 50% meals reduction *How to handle automobile issues related to commuting vs. 529 accounts *Survival of personal AMT and repeal of corporate AMT *Estate and gift tax *New limitations on business losses *New depreciation rules and §179 expensing *Business interest *Modification of NOL rules *New credit for employer-paid family and medical leave *Repatriation of foreign funds* SSARS No.

21: Clarification and Recodification * Auditing Matters on the Radar* Refining key planning and general auditing considerations to the not-for-profit environment * Characteristics of not-for-profit financial statements that require special attention * The auditor's consideration of fraud in auditing a not-for-profit entity * Audit procedures to become comfortable with management's recording and reporting of contributions and promises to give * Auditing how a not-for-profit entity gets from natural expenses to functional expenses * Auditing considerations and techniques related to net assets, compliance with tax laws and regulations, collections and split-interest agreements * Considerations related to Yellow Book and single audits * The 2017 version of the course will also contain bonus coverage of the new ASU on not-for-profit financial statements (i.e., ASU No. * Death or retirement of a member or partner -- Understanding the alternatives * Continuation and termination in the context of a merger or acquisition * Sales of an LLC interest -- holding period and hot asset issues* Single-member limited liability companies as an alternative to subsidiaries * Cancellation of indebtedness: rules and regulations * How the IRS views members or partners for Social Security purposes * Special problems when forming an LLC * Debt issues and problems in structuring LLCs and LLPs, including loan guarantee issues, recourse and nonrecourse debt, the at-risk basis rules, and new regulations restricting "bottom dollar" guarantees * Distributions: is it just a disguised sale?New regulations eliminate certain tax-deferred leveraged partnership transactions * Death or retirement of a member or partner -- Understanding the alternatives * Step-up in basis issues -- How to make the computations and elections * Property transactions between the LLC/LLP and its members or partners -- Inbound and outbound transactions: what to do with built-in gain or loss property * Partnership losses: when are they deductible?We will discover the reasons for bias.*What are the areas of bias.*The impact of bias.* Avoiding litigation risks in accounting services * Documentation requirements for non-audit services, including accounting services, preparing financial statements, compilations, and reviews * Changing the scope of services, such as stepping down engagements * Recent changes to SSARS engagements * Illustrative engagement letters and SSARS reports Topics Discussed:*Why the cash conversion cycle is your organization's lifeblood*Why traditional liquidity measures are no longer sufficient*How the cash conversion cycle provides a complete picture of your organization's cash management issues*Compare four cash management metrics to your organization and your competitors*Understand the arguments for and against cash accumulation The major topics that will be covered in this class include:*Dashboard design guidelines*Setting up a Data Model*Creating calculated fields and columns*Creating KPIs*Adding a linked table to the data model*Creating Pivot Tables and Pivot Charts*Adding Power View visualizations*Reviewing the completed dashboard*How she fooled the company's outside CPA *How she hid her embezzlement in the accounting system *Effects on her employer and family *How she was caught (hint: not through internal controls) *Her charges and what prison was like *The red flags her employer missed *Demonstration in accounting software of how she cooked the books *The one question that would have stopped her in her tracks* Examine the CPA's role in today's economy * Compare similarities and differences between individual and business ethics * Explore the link between ethics, integrity and scruples * Discuss the basic attributes of ethics and professional conduct * Review the history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct * Review the AICPA's Code of Professional Conduct and a CPA's responsibilities to the public, clients and colleagues * Discuss the common rules and statutes faced daily in the CPA profession. 21 service * Complete illustrations of engagement letters, management representation letter, reporting and other required communications for every level of SSARS No.Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers *Review CPA Independence violations by current legal case examples*Changing Role of Financial Professionals: *Priorities *Change in mission *Valued-added actions *Strategic Measurements: *Common errors and guidelines for improvement *Balanced scorecard *Strategy development and implementation *Budgeting basics and next steps *Risk Management: *Recent lessons *Defining Enterprise Risk Management (ERM) *Implementation *Developing a Financial Leadership Pipeline: *Changing employment environment *Retaining the right employees *Compensation *Hiring process *Capital Projects: *Types of projects *Factors affecting capacity *Valuation techniques *Cash management *M&A Activity: *Current environment *Controller's role *Strategic questions *Sample transactions *Due diligence *Implementation *Introducing Improvements/Innovation: *Getting started *Establishing an environment *Potential first projects *Organizational structure* Examine the CPA's role in today's economy * Compare similarities and differences between individual and business ethics * Explore the link between ethics, integrity and scruples * Discuss the basic attributes of ethics and professional conduct * Review the history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct * Review the AICPA's Code of Professional Conduct and a CPA's responsibilities to the public, clients and colleagues * Discuss the common rules and statutes faced daily in the CPA profession. * Medicare Coverage: Two Parts of "Original" Medicare * Part A: Hospital Insurance. 21 service * Other current ARSC agenda items and projects* Asset allocation, portfolio management, portfolio rebalancing, and investment selection concepts, before and after retirement, tax-saving investment transactions, and the optimal asset mix between retirement plans and taxable savings * Historical guidelines for nominal and real after-tax returns * NEW expanded section on understanding expenditure patterns in retirement and the level and risk associated with out-of-pocket medical expenses in retirement * Worksheets/formulas for determining how much money one needs to assure a financially secure retirement * Distribution/asset liquidation planning including the pros and cons of various annuity options, guidelines/strategies using the minimum required distribution rules for qualified plans and IRAs, beneficiary elections, and the use of trusts * Sustainable portfolio withdrawal rates during retirement for differing stock/bond/cash asset allocations, inflation rates, and tax rates both from tax deferred accounts and taxable accounts * Analysis of the regular IRA to Roth IRA conversion election * Variable annuities vs. regular IRAs; and the use of life insurance in a pension maximization strategy * Analyzing the impact of recent tax law, regulations, and rulings*DCAA current initiatives *Hot topics such as the 2018 NDAA permitting commercial firms to perform incurred cost audits *Cost Accounting Standards * Preparing the annual Incurred Cost Submission using the DCAA ICE template * Preparing cost or pricing proposals * DFARS compliant estimating systems *Defective Pricing* Impacts of post-election legislation * Selected Practice and Reporting Issues: What's new?

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