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Study Guide - Retirement Tax Guide

The study guide is provided to guide you through the course material in a step by step format.

Course material is Nolo's Essential Retirement Tax Guide.  The cost of the text and free shipping is included in the price.

Prerequisite: None

Course level: Basic

Advanced preparation: None

Teaching method: Text and exam

Chapter 1. Some Tax Basics

The learning objectives for this lesson are to gain an understanding of:

  • Income
  • Deductions
  • Exemptions
  • Credits
  • Alternative Minimum Tax (AMT)

Chapter 2 . Your Home

The learning objectives for this lesson are to gain an understanding of:

  • Loans Secured by Your Home
  • Real Estate Taxes
  • Home Improvements
  • Energy Credit
  • Solar Energy Credit
  • Casualty and Theft Losses
  • Selling Your Home
  • How to Report Deductions and Gain From Your Home Sale

Chapter 3 . Your Business

The learning objectives for this lesson are to gain an understanding of:

  • Business or Hobby?
  • Start-Up Expenses
  • Operating ExpensesDepreciating Assets
  • Home Office Deduction
  • Net Operating Loss
  • Self-Employment Tax
  • Self-Employed Health Insurance
  • Retirement Plans for Your Business
  • Individual Retirement Accounts
  • Earned Income Credit

Chapter 4 . Your Health

The learning objectives for this lesson are to gain an understanding of:

  • Age and Blindness Deduction
  • Credit for the Elderly or Disabled
  • Health Savings Accounts
  • Medical Expense Deduction

Chapter 5. Charitable Contributions and Volunteer Work

The learning objectives for this lesson are to gain an understanding of:

  • Charitable Organizations
  • Cash Donations
  • Property Donations
  • Charitable Donations From an IRA
  • Gifts to a Donor-Advised Trust
  • Volunteer Work
  • Contribution Limits

Chapter 6. Education

The learning objectives for this lesson are to gain an understanding of:

  • Tuition and Fees
  • Student Loan Interest
  • Section 529 Plans

Chapter 7. Investments

The learning objectives for this lesson are to gain an understanding of:

  • Investment Expenses That Qualify as Miscellaneous
  • Itemized Deduction
  • Casualty and Theft Losses
  • Investment Interest Expense Deduction
  • Accrued Interest
  • Taxes Paid to Other States
  • Foreign Taxes

Chapter 8. Your Rental Property or Vacation Home

The learning objectives for this lesson are to gain an understanding of:

  • Rental Property
  • Your Second Home
  • Your Vacation (Mixed-Use) Home

Chapter 9 . Personal Loans and Purchases

The learning objectives for this lesson are to gain an understanding of:

  • Purchases
  • Personal Loans

Chapter 10 . Your Family

The learning objectives for this lesson are to gain an understanding of:

  • Claiming an Exemption for Dependents
  • Child Tax Credit
  • Deducting Expenses You Pay for Someone Else
  • Alimony

Chapter 11. Gifts, Inheritances, and Surviving Your Spouse

The learning objectives for this lesson are to gain an understanding of:

  • Gifts
  • Inheritances
  • If You Survive Your Spouse

Study Guide - Forensic Accounting and Fraud Investigation

The study guide is provided to guide you through the course material in a step by step format.

Course material is Forensic Accounting and Fraud Investigation for Non-Experts .  The cost of the text and free shipping is included in the price.

Prerequisite: None

Course level: Basic

Advanced preparation: None

Teaching method: Text and exam

1) Forensic accounting

The learning objectives for this lesson are to gain an understanding of:

  • What is forensic accounting?
  • Why has forensic accounting become the buzz?
  • Introduction to a profession
  • Applications of forensic accounting

2) Fraud in society

The learning objectives for this lesson are to gain an understanding of:

  • What is fraud?
  • Types of fraud
  • What the numbers tell us about fraud
  • The social consequences of economic crime
  • Suggested readings

3) Understanding the basics of financial accounting

The learning objectives for this lesson are to gain an understanding of:

  • The five accounting cycles
  • Journals
  • Tying the thread

4) The entities

The learning objectives for this lesson are to gain an understanding of:

  • Proprietorships
  • Partnerships
  • Corporations
  • Business enterprises in the global environment

5) Fundamental principles of analysis

The learning objectives for this lesson are to gain an understanding of:

  • Good analysis=due diligence?
  • Why do it?
  • Other factors to consider
  • Analysis for the non-expert
  • To the future

6) The role of the accounting professional

The learning objectives for this lesson are to gain an understanding of:

  • The importance of accounting professionals in the investigation
  • The audit process
  • Internal controls

7) Business as a victim

The learning objectives for this lesson are to gain an understanding of:

  • Employee thefts
  • Payroll fraud
  • Fraudulent billing schemes
  • Fraud committed by outsiders
  • Management thefts
  • Corporate thefts
  • Identity theft

8) Business villains

The learning objectives for this lesson are to gain an understanding of:

  • Organized crime and business
  • Money laundering

9) The investigative process

The learning objectives for this lesson are to gain an understanding of:

  • Case initiation
  • Case evaluation
  • Goal setting and planning
  • Investigation

10)  Interviewing financially sophisticated witnesses

The learning objectives for this lesson are to gain an understanding of:

  • The interview
  • Concerns in interviewing financially sophisticated witnesses

11) Proving cases through documentary evidence

The learning objectives for this lesson are to gain an understanding of:

  • Document collection
  • Document organization
  • The process of proof
  • The logic of argument
  • Proof through inference

12)  Analysis tools for investigators

The learning objectives for this lesson are to gain an understanding of:

  • Why use analysis tools at all?
  • Associational analysis
  • Temporal analysis

13)  Inferential analysis

The learning objectives for this lesson are to gain an understanding of:

  • How inferential analysis helps
  • What is an inference network?
  • Investigative inference analysis
  • The key list
  • Constructing an investigative inference chart
  • Some tips for charting success
  • Applying the chart to the investigative process

14) Documenting and presenting the case

The learning objectives for this lesson are to gain an understanding of:

  • Creating a system
  • The casebook system
  • Report writing
  • Testifying as a financial expert

Study Guide - Fraud Prevention and Internal Control

The study guide is provided to guide you through the course material in a step by step format.

Course material is Executive Roadmap to Fraud Prevention and Internal Control .  The cost of the text and free shipping is included in the price.

Prerequisite: None

Course level: Basic

Advanced preparation: None

Teaching method: Text and exam

 

Forwards and Preface

The learning objectives for this lesson are to gain an understanding of:

  • The authors' backgrounds
  • Why the book was written

1) Fraud’s Feeding Frenzy: Overview of Recent Corporate Scandals.

The learning objectives for this lesson are to gain an understanding of:

  • What is a "feeding frenzy" of corporate fraud
  • Recent corporate fraud scandals
  • "Chutzpah defense"

2) Fraud Theory and Prevention.

The learning objectives for this lesson are to gain an understanding of:

  • What is fraud
  • Why people commit fraud
  • Can fraud be prevented?
  • Understanding the importance of fraud prevention

3) The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley.

The learning objectives for this lesson are to gain an understanding of:

  • Recent history of fraud compliance initiatives
  • Culture of compliance
  • SAS 82
  • Sarbanes-Oxley
  • Auditor independence
  • Civil and criminal penalties

4) The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the 2010 Amendments to the Federal Sentencing Guidelines for Organizations.

The learning objectives for this lesson are to gain an understanding of:

  • SAS 99
  • Fraud risk
  • Obtaining, identifying and assessing fraud risk
  • Evaluating audit evidence
  • Principles of Federal prosecution of business organizations
  • Section 404 of Sarbanes-Oxley
  • Enhanced sentencing guidelines

5) Internal Controls and Antifraud Programs.

The learning objectives for this lesson are to gain an understanding of:

  • Role of the compliance officer
  • Creating a culture of honesty
  • Evaluating antifraud processes and controls
  • Developing an oversight process
  • ACFE fraud prevention check-up
  • Fraud risk assessment process

6) Financial Statement Fraud.

The learning objectives for this lesson are to gain an understanding of:

  • Why do they take the risk?
  • The perception of detection
  • Is Sarbanes-Oxley working?
  • Red flags of financial statement fraud

7) Internal Fraud: Protecting a Company.

The learning objectives for this lesson are to gain an understanding of:

  • Fraudulent disbursements and asset misappropriation
  • False billing schemes
  • Payroll schemes
  • Bribes and kickbacks

8) Former Fraudster and New Man. 

The learning objectives for this lesson are to gain an understanding of:

  • Perspective of a fraudster

9) External Fraud Schemes: The Rest of the Fraud Story.

The learning objectives for this lesson are to gain an understanding of:

  • Classic fraud schemes
  • Credit card fraud
  • Online fraud

10) Not Too Big to Fail

The learning objectives for this lesson are to gain an understanding of:

  • The multiple causes of the financial crash of 2008
  • Overview of several of the large financial failures in the period such as
    • AIG
    • Lehman Brothers
    • Bear Sterns
    • Merrill Lynch

11) Designing a Robust Fraud Prevention Program.

The learning objectives for this lesson are to gain an understanding of:

  • Technology solutions
  • Base a fraud prevention program in internal audit
  • Role of human resources
  • Investigative plan
  • Recovery of defrauded assets from fraudsters

12) Whistle-Blowers and Hotlines.

The learning objectives for this lesson are to gain an understanding of:

  • Sarbanes-Oxley whistle-blower requirements and protections
  • Whistle-blower relief
  • Hotlines-how to build it right
  • Use of third-party vendors
  • The Federal False Claims Act

13) Time to Do Background Checks.

The learning objectives for this lesson are to gain an understanding of:

  • Finding criminal records
  • Are background checks worth the cost?
  • Role of HR in background checks

14) Training, Training, and More Training.

The learning objectives for this lesson are to gain an understanding of:

  • Building fraud awareness
  • New employee orientation
  • Training different department personnel
  • Audit staff training
  • Data mining

15) Global Fraud and Corruption Risk.

The learning objectives for this lesson are to gain an understanding of:

  • Offshoring
  • The US Foreign Corrupt Practices Act
  • Assessing risk and due diligence
  • Bribery red flags
  • Transparency International

16) The Feds Are Watching: What to Know and Do Now.

The learning objectives for this lesson are to gain an understanding of:

  • The corporate fraud task force
  • FBI strategic plan for combating corporate crime
  • What to do if the Feds show up at the door

17)  A Fraud Prevention Culture That Works.

The learning objectives for this lesson are to gain an understanding of:

  • Zero tolerance for fraud and what it means to the organization

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