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<div class=3DSection1>

<p><b><span style=3D'font-size:8.0pt;color:black'>10-28-08_Tue-7_mht-Avi
Rushinek, Ph.D. -CPE Executive Short Courses Modules Taught.mht <o:p></o:p>=
</span></b></p>

<p><b><span style=3D'font-size:8.0pt;color:black'><o:p>&nbsp;</o:p></span><=
/b></p>

<p><b><span style=3D'font-size:11.0pt;color:black'>Dr. Avi Rushinek, Ph.D. =
-CPE
Executive Short Courses Modules Taught<o:p></o:p></span></b></p>

<p><b><span style=3D'font-size:11.0pt;color:black'><o:p>&nbsp;</o:p></span>=
</b></p>

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an
style=3D'font-size:6.5pt;color:black;mso-no-proof:yes'><span
style=3D'mso-spacerun:yes'>&nbsp;</span></span><strong><span style=3D'font-=
family:
"Arial","sans-serif";color:black'>Avi Rushinek, Ph.D. </span></strong><b><s=
pan
style=3D'color:black'><br>
</span></b><span style=3D'font-size:9.0pt;color:black'>Dr. Rushinek, accoun=
ting
associate professor, is on the faculty of University of Miami, where he tea=
ches
financial, managerial, forensic accounting, computer auditing, and accounti=
ng
information systems.<span style=3D'mso-spacerun:yes'>&nbsp; </span>He has b=
een
teaching CPE courses for the AAA, AICPA, FICPA, IIA, IMA and other
organizations. Dr. Rushinek has taught at Tel-Aviv University, the Technion=
, the
University of Maryland, Pace University, the University of Southern Califor=
nia,
and other institutions. Dr. Rushinek has over ten years professional experi=
ence
in industry, consulting, and public accounting. In the last 30 years, he has
given more than 500 presentations to companies &amp; organizations, he prov=
ides
quality assurance and consulting services to auditors, accountants and CFOs=
, he
served on the board of directors of the IIA (Institute of Internal Auditors=
).<span
style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></span></p>

<p><i><span style=3D'font-size:9.0pt;font-family:"Times New Roman","serif"'=
>Dr.
Rushinek will provide additional information upon written request to <a
href=3D"mailto:arush@miami.edu">arush@miami.edu</a> <a
href=3D"mailto:arushine@aol.com">arushine@aol.com</a> about this research
including E-Commerce Security And Controls; HIPAA (Health Insurance Portabi=
lity
&amp; Accountability), Sarbanes-Oxley (SARBOX) &amp;<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Compliance Forensic Accounting, We=
b Advertising
&amp; Marketing, E-Learning, Internet Domain Copyright, &amp;
Trademarks/Patents ROI; Business Intelligence &amp; Data Mining For
Decision-Making, Electronic Stock Trading; And E-Commerce Security Of
Enterprise Resource Management. </span></i><span style=3D'font-size:9.0pt;
font-family:"Times New Roman","serif"'><o:p></o:p></span></p>

<p><span style=3D'font-size:9.0pt;color:black'>The author of over 200 artic=
les,
he has published in more than 75 periodicals including articles in </span><=
span
style=3D'font-size:9.0pt;font-family:"Times New Roman","serif";mso-font-ker=
ning:
14.0pt'>Accountancy, Computers &amp; Education, Economic Planning,
Economic<span style=3D'mso-spacerun:yes'>&nbsp; </span>Computation &amp; Ec=
onomic
Cybernetics Studies &amp; Research, Industrial Accountant,<span
style=3D'mso-spacerun:yes'>&nbsp; </span>International Journal of Accounting
Education &amp; Research, International Journal of Energy Systems, Journal =
For
Business Finance &amp; Accounting, Journal of Forensic Accounting,<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Managerial &amp; Decision Economic=
s,
Managerial Auditing Journal,<span style=3D'mso-spacerun:yes'>&nbsp;
</span>Managerial Finance, Modeling, Simulation, &amp; Control,<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Oil, Gas, &amp; Energy Quarterly, =
The
Accounting Educators' Journal, The EDP Auditor Journal,<span
style=3D'mso-spacerun:yes'>&nbsp; </span>The International Journal of Accou=
nting,
The International Journal of Research &amp; Progress In Management Economic=
s,
The Management Accountant,<span style=3D'mso-spacerun:yes'>&nbsp; </span>Th=
e Ohio
CPA Journal. </span><span style=3D'font-size:9.0pt;color:black'>. He serves=
 on
the IT Journal and the IT IS Journal Editorial Advisory Boards.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Dr. Rushinek has been training
organizations such as AAA (American Accounting Association), AICPA (American
Institute of CPAs), FICPA (Florida Institute of CPAs), IIA (Institute of
Internal Auditors), &amp;<span style=3D'mso-spacerun:yes'>&nbsp; </span>IMA
(Institute of Management Accounting).<o:p></o:p></span></p>

<div style=3D'mso-element:para-border-div;border:none;border-bottom:solid w=
indowtext 3.0pt;
padding:0in 0in 1.0pt 0in'>

<p style=3D'border:none;mso-border-bottom-alt:solid windowtext 3.0pt;paddin=
g:
0in;mso-padding-alt:0in 0in 1.0pt 0in'><span style=3D'color:black'>*Modules
taught<o:p></o:p></span></p>

<p style=3D'border:none;mso-border-bottom-alt:solid windowtext 3.0pt;paddin=
g:
0in;mso-padding-alt:0in 0in 1.0pt 0in'><span style=3D'color:black'>* All co=
urses
are introductory courses and have no required prerequisites</span><u><span
style=3D'font-size:12.0pt;color:black'><o:p></o:p></span></u></p>

</div>

<p><b><u><span style=3D'font-size:12.0pt;color:black'>DVD-Authoring Security
Surveillance Integration Audio Video (AV) Business Continuity Backup &amp;
Disaster Recovery Planning<o:p></o:p></span></u></b></p>

<p><span style=3D'font-size:10.0pt;color:black;mso-bidi-font-weight:bold'>T=
his
course will cover DVD-Authoring Security Surveillance Integration Audio, Vi=
deo,
Graphic Animation HD DVD-Recording, Burning, Streaming Locally &amp; Remote=
ly.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>We will teach you<b> DVD-authoring=
. A
comprehensive feature set that works with audio, video, graphics and text to
author DVD disks for playback on a wide range of systems. This is for those=
 who
want to use High Definition (HD) DVD-Recording, burning, streaming as tools=
 for
DVD creation. Planning &amp; budgeting your DVD project, shooting DVD-/+RW/=
R,
DVD-RAM, &amp; Blu-ray&reg; Disc (BD) formats, Preparing assets for: menus,
video and audio Project Window, Exporting/Importing Text, video and audio,
Creating &amp; Looping Timelines, interactive DVD's, Trimming video and aud=
io
Timelines, Slideshows with audio tracks, Chapter points, Linking
Timelines.<span style=3D'mso-spacerun:yes'>&nbsp; </span>This includes Addi=
ng
subtitles, captions, real-time automatic transcription, multi-language
translations, HTML &amp; Java script to your projects &amp; to videos on the
web such as AOL&reg;, UTube&reg;, Yahoo&reg;, &amp; Google Video&reg;.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Text Animation Overlay &amp; Chara=
cter
Generation features Linking in detail: First play, End actions, Overrides,
checking links and fixing links creating folders, saving files and general
navigation within the Windows environment. This will help prepare for the A=
dobe
Encore&reg; certificate test, as well as for Business Continuity Backup &am=
p;
Disaster Recovery Planning coverage of the Certified Information Systems
Security Professional (CISSP&reg;) exam prep with real-world scenarios, as
developed by the International Information Systems Security Certification
Consortium (ISC)2&reg;. Authoritative and detailed, indispensable on-the-job
reference, Access control systems and methodology Applications and systems
development Business continuity planning Cryptography Law, investigation, a=
nd
ethics Operations security Physical security, Security architecture and mod=
els
Security management practices Telecommunications and networking.<o:p></o:p>=
</b></span></p>

<p><b><span style=3D'font-size:10.0pt;color:black'>This course will enable =
you to
create dynamic, polished DVDs with this DVD authoring program of choice, as
well as receive a complete review of its new and enhanced functionality. Ta=
ke
your DVD creation one step further, with notable new features and updates w=
hich
deliver a more intuitive and flexible user experience. We place all the
necessary knowledge for professional-level DVD authoring in your hands. Uti=
lize
the new Playlist feature for more flexibility and efficiency in how footage=
 is
used, Create and edit menus with a broad set of menu design tools, Import
MPEG-2 video or Dolby&reg; Digital audio and learn how to output projects to
any recordable DVD format.<o:p></o:p></span></b></p>

<p><b><span style=3D'font-size:10.0pt;color:black'><span
style=3D'mso-spacerun:yes'>&nbsp;</span>Create DVD-Movie Album&reg; Easy-to=
-use
disc authoring and burning software that lets you do more with your standar=
d or
HD media.<span style=3D'mso-spacerun:yes'>&nbsp; </span>Create HD or standa=
rd
discs with studio-quality personalized menus.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Use the new Edit Room to add polis=
h to
your videos, with titles, music and effects.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Archive, share and play your music,
data, photos and videos on CD, DVD, HD DVD or Blu-ray Disc.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>DVD Movie Album&reg; authoring and
burning software that lets you do more with your digital media.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Create DVDs with studio-quality
personalized menus.<span style=3D'mso-spacerun:yes'>&nbsp; </span>Use the n=
ew
Edit Room to add polish to your videos, with titles, music and effects.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Preserve your precious memories and
share with family and friends. Create DVD menus that pop. Choose from motion
menu styles with freely modifiable text, objects or buttons, and add cool m=
enu
transitions and filters. Connect your camcorder, VCR or TV tuner to your PC=
 and
burn directly to standard or high-definition playable discs, The HD Disc
Experience.<span style=3D'mso-spacerun:yes'>&nbsp; </span>End-to-end HD DVD=
 disc
creation lets you capture from HD sources such as HDV or AVCHD DVD camcorde=
rs,
author HD discs and burn to HD DVD discs in full high-definition.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Capture direct-to-disc from =
your
DV or HDV camcorder to Blu-ray Disc, or back up your data. Music, backup,
playback &#8211; and more! Compile hours of Hi-Fi music on DVD, or create m=
usic
CDs and MP3 discs.<span style=3D'mso-spacerun:yes'>&nbsp; </span>Copy, span=
 or
shrink any kind of disc and make quick-drop backups of your data including
accounting and business data, and pictures. Play back all your videos and
movies with computer or without a computer on a standalone desktop home DVD
player or a portable clamshell DVD player.<o:p></o:p></span></b></p>

<p><b><u><span style=3D'font-size:10.0pt;color:black'><span
style=3D'mso-spacerun:yes'>&nbsp;</span><o:p></o:p></span></u></b></p>

<p><b><u><span style=3D'font-size:12.0pt;color:black'><span
style=3D'mso-spacerun:yes'>&nbsp;</span>Retirement Personal Financial Plann=
ing
Investment Portfolio Self-Managed Software Automation <o:p></o:p></span></u=
></b></p>

<p><b><span style=3D'font-size:10.0pt;color:black'>How to use FREE Retireme=
nt
Personal Financial Planning Investment Portfolio Self-Managed Software
Automation, to supervise the CFP&reg; CPA<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>professional adviser, minimi=
ze the
work and maximize control over your life. This Retirement Planning Workshop
offers useful information for life before and after retirement. A Panel of
Experts in various fields discuss financial and estate planning, tax issues,
social security, annuities, and health and well being. Retirement spending
&amp; investment analysis &amp; budgeting- individuals versus corporations =
Risk
portfolio construction rebalancing, portfolio performance evaluation &amp;
monitoring of advisor or self management. Tax and Estate Planning integrati=
on
&amp; management.<span style=3D'mso-spacerun:yes'>&nbsp; </span>How can the
financial markets affect you: the market goes up, the market goes down. Tho=
ugh
it's tempting to pull out of a down market, it could cost dearly if you wou=
ld
be too passive or too active.<span style=3D'mso-spacerun:yes'>&nbsp; </span=
>How
we can help: We can help you create an asset allocation strategy to manage =
risk
in a manner that is most appropriate for your circumstances, while still
generating income to help meet your retirement needs. This training will he=
lp
prepare for the Certified Financial Planner (CFP&reg;) exam. <o:p></o:p></s=
pan></b></p>

<p><b><span style=3D'font-size:10.0pt;color:black'>How comfortable are you.=
..That
you will be able to retire when you want to? Having sufficient assets is a
pivotal factor in choosing your retirement age, that you know how much inco=
me
you will need to retire? Deciding how much income you will need during
retirement. That you will be able to generate income in retirement? Retirem=
ent
income will likely come from a number of sources including Social Security;
retirement accounts like IRAs, 401(k)s and pensions; other financial
investments; and possible part-time work, That you know where you should be
saving your retirement dollars and how much you should be putting away right
now?<span style=3D'mso-spacerun:yes'>&nbsp; </span>Maximizing contributions=
 to
employer plans and IRAs, as well as having a diversified portfolio, can help
you save for your future, that you will have the means to realize your
retirement dreams? Planning for your retirement is the first step in helping
you feel on track, in control, and optimistic about your future.<o:p></o:p>=
</span></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><u><span style=3D'font-size:12.0pt;font-family:"Aria=
l","sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'><o:p><span
 style=3D'text-decoration:none'>&nbsp;</span></o:p></span></u></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><u><span style=3D'font-size:12.0pt;font-family:"Aria=
l","sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'>The Capital Accord &=
amp;
Risk and Compliance Training, Certification Executive Coaching and Consulti=
ng<o:p></o:p></span></u></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><span style=3D'font-family:"Arial","sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'>Training and consult=
ing
for Hedge Funds, Alternative Investments and Structured Products Hedge Funds
Strategies, Information about the<span style=3D'mso-spacerun:yes'>&nbsp;
</span>Accord and market, the challenges and the opportunities: What is , t=
he
Accord, the BIS, the BCBS, Operational Risk, Market Risk, Credit Risk,
Securitization, Liquidity Risk,<span style=3D'mso-spacerun:yes'>&nbsp;
</span>Association, Certification, Jobs, Forum, Software, Books,<span
style=3D'mso-spacerun:yes'>&nbsp; </span>and Hedge Funds,<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Offshore, Basel Learn about the new
Basel Accord ( , or &#8220;International Convergence of Capital Measurement=
 and
Capital Standards - A Revised Framework&#8221;) , is an effort by internati=
onal
banking supervisors to update the original international bank capital accord
(Basel I), which has been in effect since 1988. After, there is a fundament=
al change
in the way banking organizations manage risks, view their data management n=
eeds
and invest in IT. In order to comply with, banks and financial organizations
must: 1. Understand what is different after. 2. Decide the approach (basic =
or
more advanced). 3. Rely heavily on IT professionals. There is an increased
impact of IT on operations and performance of financial institutions. There=
 are
major changes in the job description of IT and Information Security
professionals across the world. 4. Rely heavily on IT systems. Data warehou=
sing
and data mining solutions are absolutely necessary to collect historical da=
ta
and loss data, to build models, to move from a basic to an advanced approac=
h.
5. Explain what to everyone in their organization is. </span></b><span
style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font=
-family:
"Times New Roman";color:black'>Class exercise will reinforce what you learn,
and provide an ideal &quot;refresher&quot; for those preparing for the CIA,
CPA, CMA exams. <o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><span style=3D'font-family:"Arial","sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'>Courses designed to
provide the knowledge and skills needed to understand and support complianc=
e.
This course is intended for IT and risk managers and professionals from Ban=
ks,
Financial Institutions, Multinational Corporations, Supervisory Agencies. T=
his
course is recommended for all managers and professionals who need to unders=
tand
and speak the specialized language of Basel compliance, which must become t=
he
common language throughout their organization. This course is highly
recommended for: C &#8211; Level Executives and Boards of Directors, IT and
Information Security Directors, Managers and Professionals, Chief Risk and
Compliance Officers, IT and Security Process Owners, Network, System and
Security Administrators,<span style=3D'mso-spacerun:yes'>&nbsp; </span>IT
Auditors, IT, Security and Management Consultants This course will help pre=
pare
for the ITSEC certification test, a vendor neutral certification program th=
at
has been designed to prove that IT and information security professionals h=
ave
the knowledge and skills needed to understand and support<span
style=3D'mso-spacerun:yes'>&nbsp; </span>compliance. <o:p></o:p></span></b>=
</p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><span style=3D'font-family:"Arial","sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'><o:p>&nbsp;</o:p></s=
pan></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><u><span style=3D'font-family:"Arial","sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'><o:p><span
 style=3D'text-decoration:none'>&nbsp;</span></o:p></span></u></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><u><span style=3D'font-size:12.0pt;font-family:"Aria=
l","sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'>International Financ=
ial
Reporting Standards (IFRS) &amp; International Accounting Standards (IAS)
Convergence Audit Committees Readiness Implementation Plan <o:p></o:p></spa=
n></u></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><span style=3D'font-family:"Arial","sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'><o:p>&nbsp;</o:p></s=
pan></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><span style=3D'font-family:"Arial","sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'>The transition around
the world to International Financial Reporting Standards (IFRS) - which were
formerly known as International Accounting Standards (IAS) - is the most
important development ever seen in the world of accounting. The European
Commission has made IFRS (a single set of high quality, understandable and
enforceable global accounting standards) mandatory for all 7000 EU public
companies (including some 2000 in the UK alone) as from financial year 2005.
Outside of the EU, a number of other significant regions such as Australia,
Russia and the Middle East are also currently in the process of adopting IF=
RS,
with others including the USA, Canada, China and Japan being already commit=
ted
to a path of future convergence. International Financial Reporting Standards
(IFRS) The American Institute of Certified Public Accountants (AICPA) has
recently issued a background document on International Financial Reporting
Standards (IFRS). Learn a brief overview AICPA Participation, GAAP and IFRS
Differences, What CPAs Need to Know, IFRS Primer for Audit Committees.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>The globalization of business and
finance has led more than 12,000 companies in almost a hundred countries to
adopt IFRS. The convergence of US GAAP with International Financial Reporti=
ng
Standards (IFRS) for US companies seems increasingly likely. Audit Committe=
es
should anticipate this significant change and inquire of the CEO and CFO as=
 to
the readiness of the company, and their implementation plan for moving to I=
FRS if/when
required by the SEC. </span></b><span style=3D'font-size:10.0pt;font-family=
:"Arial","sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'>Class exercise will
reinforce what you learn, and provide an ideal &quot;refresher&quot; for th=
ose
preparing for the CIA, CPA, CMA exams. <o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><u><span style=3D'font-family:"Arial","sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'><o:p><span
 style=3D'text-decoration:none'>&nbsp;</span></o:p></span></u></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><u><span style=3D'font-size:12.0pt;font-family:"Aria=
l","sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'>HIPAA, HIPS, HIM
Compliance Security Audit Self Assessment Around, Through &amp; With the
Computer Online &amp; Offline Certification<o:p></o:p></span></u></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><span style=3D'font-size:10.5pt;font-family:"Arial",=
"sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'>Clinicians, Fundrais=
ers,
Marketers, Researchers, Students and Instructors Security series. Protect Y=
our
Computer, Portables, Identity, Emailing and IMing, Web Surfing, Work/Workers
Off-Site, Telephone Etiquette and Safety. Help prepare for the Certified HI=
PAA
Administrator&#8482; (CHA&#8482;), Professional (CHP), Security
Specialist&#8482; (CHSS&#8482;), Security Compliance Specialist&#8482;
(CSCS&#8482;), Managed Compliance Services Program (MCSP&reg;) Managed
Compliance Services Program (MCSP&reg;) certificate exams for PCI, ISO, SOX=
 for
Hospitals, HIPAA Consultants &amp; Staff, HIPAA Compliance and HIM
Professionals who deploy Health Insurance Portability and Accountability Act
(HIPAA) controls for health information exchange planning, related to
Electronic Medical Records (EMR) systems and EHR implementation. With the
primary goal of streamlining the administration process of health informati=
on
management (HIM) and realizing new cost efficiencies, as national standards,
govern the uniform adoption of a universal format for electronic healthcare
claims and transactions, and a secondary goal of preparing for the certific=
ate
test.<o:p></o:p></span></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><span style=3D'font-size:10.5pt;font-family:"Arial",=
"sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'><o:p>&nbsp;</o:p></s=
pan></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><span style=3D'font-size:10.5pt;font-family:"Arial",=
"sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'>For professionals wo=
rk
in all areas of the healthcare industry, hospitals, doctor's offices, insur=
ance
companies, sessions will help gain a greater understanding of compliance and
its implications, to complete more effectively using &quot;Do It Yourself
Kits,&quot; including Healthcare Providers, Business Associates, Employers
learn about shared multi-user account setup, everyone logs in using the same
username/password, about administrating training and testing leading to fin=
al
exam online. On successfully passing the final exam, each individual enters
their name on their certificate and gets a generated certificate immediately
for them to save or print off. A copy of that certificate with transcript
scores is emailed to the administrator's email address on the account. So a=
ll
you have to do is give everyone the username/password, let them take the
training, and sit back and get an email copy as everyone finishes the train=
ing.
It couldn't be easier. <o:p></o:p></span></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><u><span style=3D'font-size:10.5pt;font-family:"Aria=
l","sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'><o:p><span
 style=3D'text-decoration:none'>&nbsp;</span></o:p></span></u></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><u><span style=3D'font-size:12.0pt;font-family:"Aria=
l","sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'>Anti Money Laundering
Compliance Security Audit sub-prime mortgages, CDS, CSOs, Self Assessment u=
sing
Counter-party Surveillance<o:p></o:p></span></u></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><span style=3D'font-size:10.5pt;font-family:"Arial",=
"sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'>Does your bank own t=
oxic
papers, sub-prime mortgages, Credit Default Swaps (CDS), and Collateralized
Synthetic Obligations (CSOs)? The Examiners Are Coming. Are You Ready? The =
#1
reason cited for lowered compliance ratings by bank examiners is lack of
adequate compliance training for appropriate personnel. The #2 reason cited=
 is
outdated or inaccessible policies and procedures regarding banking
regulations.<span style=3D'mso-spacerun:yes'>&nbsp; </span>Don't risk it! G=
et
Focus on Compliance.<span style=3D'mso-spacerun:yes'>&nbsp; </span>Educate =
your
employees about banking regulations. Provide them with reference tools.
Document your efforts. Satisfy the examiners. Reduce your risk. Help prepare
for the Association of Certified Anti-Money Laundering Specialists&reg;
(ACAMS&reg;) a platform for career development the rapidly expanding Anti-M=
oney
Laundering (AML) field.<o:p></o:p></span></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><span style=3D'font-size:10.5pt;font-family:"Arial",=
"sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'>Focus on Compliance.
Participants will become engaged in the interactive process, learning the
Regulations they need to know from content that has been customized to their
position, Addresses every regulation your organization needs, Learn how to
respond If a new Regulation goes into effect, an old Regulation is updated,=
 or
if you have a specific need not currently covered, revise Your Policies, &a=
mp;
your Procedures. Focus on Compliance may be customized for your organizatio=
n,
including the bank&#8217;s policies and procedures.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Use Testing, Tracking, Reports and
Certification, applied to Administration and recordkeeping is easy through a
Learning Management System (LMS), or through any third-party LMS.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>When the Examiners ask, you can fe=
el
secure in the knowledge that your organization is compliant and that you can
provide testing, tracking, reports and certification for each employee.<o:p=
></o:p></span></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><span style=3D'font-size:10.5pt;font-family:"Arial",=
"sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'>To learn more about =
how
to Focus on Compliance &amp; integrate it with you companies Learning
Management System (LMS), Testing, Tracking, Reports and Certification, lear=
n to
deploy a free open source LMS for Administration and recordkeeping. IT
(Information Technology) is easy through the WWW (World Wide Web), or throu=
gh
any third-party LMS. You can feel secure in the knowledge that your
organization is compliant and that you can provide testing, tracking, repor=
ts
and certification for each employee, concerning Credit Risk, Credit Scoring,
Customer Retention, Fair Banking, Fraud Prevention &amp; Detection, Market
Risk, Marketing Automation,<span style=3D'mso-spacerun:yes'>&nbsp;
</span>Operational Risk, Performance Management, Pricing &amp; Profitability
&amp; Risk Management.<o:p></o:p></span></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><u><span style=3D'font-size:10.5pt;font-family:"Aria=
l","sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'><o:p><span
 style=3D'text-decoration:none'>&nbsp;</span></o:p></span></u></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><u><span style=3D'font-size:12.0pt;font-family:"Aria=
l","sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'>Computerized Account=
ing
Systems software to Report Profit and Loss, Track of Income And Expenses, B=
ank
Account Reconciliation, Accounts Payable &amp; Receivable, Invoicing,
Inventory, Payroll, Estimating, &amp; Purchase Order <o:p></o:p></span></u>=
</b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><span style=3D'font-size:10.5pt;font-family:"Arial",=
"sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'>Business accounting
software to use for all of their accounting needs. With its familiar Office
interface, you&#8217;ll be able to manage your financial tasks with a
comfortable interface that looks and feels just like your other everyday pr=
ograms.
Like the rest of the MS Office suite, you can easily share data across the
various programs such as Excel and Word with the accounting software. From
installing the software, importing existing data, creating quotes and invoi=
ces
to tracking expenses, you will learn how to get the most of this program.<s=
pan
style=3D'mso-spacerun:yes'>&nbsp; </span>The sessions offer numerous intera=
ctive
components such as videos and demonstrations, narration, pre and post
assessments, and hands-on exercises. You will learn by seeing the steps rig=
ht
on your desktop and then doing them for yourself, delivering real-world
learning you can use right away to organize your finances. Imagine being ab=
le
to get a snapshot of your finances &#8211; with the built-in Cash Flow Anal=
yzer
you can manage and forecast your cash flow. We&#8217;ll show you how to use
features such as this one. In the class you will learn how write and print
checks, create many types of reports including Profit and Loss, keep track =
of
income and expenses, bank account reconciliation, accounts payable and rece=
ivable,
invoicing, inventory, payroll, estimating, purchase order and more. This cl=
ass
Helps prepare for the Microsoft Professional Accountants&#8217; Network (MP=
AN)
and Office Specialist (MOS) certificate providing free Continuing Professio=
nal
Education (CPE) credits by attending approved (CPE) training for accounting
professionals.<span style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></s=
pan></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><u><span style=3D'font-size:10.5pt;font-family:"Aria=
l","sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'><o:p><span
 style=3D'text-decoration:none'>&nbsp;</span></o:p></span></u></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><u><span style=3D'font-size:12.0pt;font-family:"Aria=
l","sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'>Auditing Real-time
Streaming &amp; Archived On-demand AV IP PTZ Counter-Party Surveillance Sys=
tems<o:p></o:p></span></u></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><b><span style=3D'font-size:10.5pt;font-family:"Arial",=
"sans-serif";
mso-fareast-font-family:"Times New Roman";color:black'>You will see
demonstrations of and learn about Audio V</span></b><span style=3D'font-siz=
e:
9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New R=
oman";
color:black'>ideo (AV) Audit Security Surveillance Systems with live and
archived AV stream monitoring, recording and playback, Suitable for
medium-large sized organizations, server solution offering full functionali=
ty,
advanced management, remote access, fast searching and analysis all in a
robust, stable real-time audit platform, from within and from outside the
computer. With support for manufacturers covering IP (Internet Protocol) vi=
deo
devices this audit allows the flexibility to mix and match different wirele=
ss
and wired cameras simultaneously while high-definition (HD) images are reco=
rded
to a specified hard disk, using AV &amp; motion detection AV tracking routi=
nes,
external alarm sensor or set continuously at multiple variable frame-rates.=
 AV
full-duplex 2-way audio Cameras&#8217; microphones with pan-tilt-zoom (PTZ)
operation can be controlled through the interface or with optional joystick
from a computer on the local network (LAN) or WAN or other remote devices s=
uch
as mobile telephone PDA devices with an Internet browser.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>These sessions will help you prepa=
re for
the Certified Information Systems Auditor (CISA) exam.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
line-height:normal'><span style=3D'font-size:9.0pt;mso-bidi-font-size:11.0p=
t;
font-family:"Lucida Grande","serif";mso-fareast-font-family:"Times New Roma=
n";
color:black'>Capable of recording from and to most any video source--includ=
ing
a satellite or cable box, VCRs, and DVD players, and surveillance security =
IP
cameras, such audit systems records in MPEG-4 and plays back in DVD quality
Wi-Fi Connectivity, the transforms your television into a audit center,
combining classroom lecture movies with access to your favorite Web sites a=
nd
online videos. You can stream movies, &amp; any media stored on your comput=
er,
view university classroom lectures in progress and participate in them
remotely, if you have missed or need an extra review. <span
style=3D'mso-spacerun:yes'>&nbsp;</span>It &#8220;included wireless QWERTY
keyboard puts you in control, so you can surf to your heart's content--and
download content directly to your device, web portal to save your favorite
media without a computer. Built-in Wi-Fi and Ethernet capability gives you
options, and a USB 2.0 connection allows the DVR (Digital Video Recorder) t=
o be
used as a hard drive for moving files on and off your PC. Access Movies,
Videos, from the IP Network Cameras. <span
style=3D'mso-spacerun:yes'>&nbsp;</span>Replaying your recorded media you c=
an use
the built-in Wi-Fi and Ethernet for on-demand video downloads through the W=
WW
you can play the most popular video formats: MPEG-4, WMV, MPEG-2, VOB, and =
H.
264, MP3, WAV, WMA and protected WMA, as well as AAC and AC3.</span><span
style=3D'font-size:12.0pt;font-family:"Arial","sans-serif";mso-fareast-font=
-family:
"Times New Roman"'><o:p></o:p></span></p>

<p><b><u><span style=3D'font-size:11.0pt;color:black'><o:p><span
 style=3D'text-decoration:none'>&nbsp;</span></o:p></span></u></b></p>

<p><b><u><span style=3D'font-size:12.0pt;color:black'>Forensic Accounting &=
amp;
Computing, Expert Witness Testimony &amp; Computer Litigation Support<o:p><=
/o:p></span></u></b></p>

<p><span style=3D'font-size:10.0pt;color:black'>Never before has accounting
information security been more important to the safety of organizations and
never before have had you faced so many security risks. Forensic accounting=
 was
developed by practitioners and academics who understand the security demand=
s of
the organization. I asked and you told me what mattered most to you right n=
ow
and you will find it at the forensic accounting seminar &#8212; from battli=
ng
the newest hacker threat to virtualization security and the latest complian=
ce
challenges. Each session gives you real solutions to real challenges.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>This will be a good refresher for =
the
Certified Fraud Examiner (CFE) test. <o:p></o:p></span></p>

<p><span style=3D'font-size:10.0pt;color:black'><o:p>&nbsp;</o:p></span></p>

<p><b><u><span style=3D'font-size:12.0pt;color:black'>Personal Financial Pl=
anning<o:p></o:p></span></u></b></p>

<p class=3DMsoNormal><span style=3D'font-size:10.0pt;line-height:115%;font-=
family:
"Verdana","sans-serif";mso-fareast-font-family:"Times New Roman";color:#333=
333'>Controlling
your day-to-day finances to enable you to do the things that bring you
satisfaction and enjoyment.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>Personal Financial Planning stresses the long-term financial goals s=
uch
as buying a house, sending your kids to college, or retiring comfortably.
Building a financial safety net to prevent financial disasters caused by
catastrophic illnesses or other personal, national or international tragedi=
es.</span><span
style=3D'font-size:7.0pt;line-height:115%;font-family:"Verdana","sans-serif=
";
mso-fareast-font-family:"Times New Roman";color:#333333'> </span><span
style=3D'font-size:10.0pt;line-height:115%;font-family:"Verdana","sans-seri=
f";
color:black;mso-bidi-font-weight:bold'>The financial planners have to stay =
in
front of the clients during these uncertain economic times. As a financial
planner you are a trusted business adviser and they look to you for your
guidance.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>This will be =
a good
refresher for the Personal Financial Planning (PFP) certificate test. <o:p>=
</o:p></span></p>

<p class=3DMsoNormal><u><span style=3D'color:black;mso-bidi-font-weight:bol=
d'><o:p><span
 style=3D'text-decoration:none'>&nbsp;</span></o:p></span></u></p>

<p><b><u><span style=3D'font-size:12.0pt'>Financial Statement Analysis<o:p>=
</o:p></span></u></b></p>

<p><span style=3D'font-size:10.0pt;color:black'>You will analyze all aspect=
s of
company financial statements. You will learn&nbsp;tried-and-true, as well as
new financial analysis techniques that will improve&nbsp;the quality and
efficiency of your audits and focus on uncovering key risk areas&nbsp;in all
aspects of the audit process. You will also review Sarbanes-Oxley as it rel=
ates
to financial analysis applications in the planning, fieldwork, and reporting
phases of the audit. You will master ratio analysis tools for analyzing the
balance sheet to pinpoint areas of high risk. You will gain a greater
understanding of the balance and income statement and its relationship to t=
he
organization&#8217;s operations, examine the cash flow statement, and disco=
ver
what your money is really doing. You will cover analysis techniques that wi=
ll
provide tools for combating the growing concern over improper accounting for
assets and liabilities.&nbsp; These techniques will give more emphasis to a=
udit
findings and help you direct your organization to better utilize limited re=
sources.
You will use the tools you gain in these three days throughout your career =
in
any area where financial information is used. &nbsp;It would be useful for =
you
to bring your organization's financial statements for analysis.<i> These
statements will not be shared</i>. General financial statements will also be
provided. This will be a good refresher for the Certified Financial Analyst
(CFA) test.<o:p></o:p></span></p>

<p><u><span style=3D'font-size:10.0pt;color:black'><o:p><span style=3D'text=
-decoration:
 none'>&nbsp;</span></o:p></span></u></p>

<table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 wi=
dth=3D"100%"
 style=3D'width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-paddin=
g-alt:
 0in 0in 0in 0in'>
 <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes'>
  <td style=3D'padding:0in 0in 0in 0in'>
  <p class=3DMsoNormal style=3D'margin-bottom:0in;margin-bottom:.0001pt;lin=
e-height:
  normal'><b><u><span style=3D'font-size:12.0pt;font-family:"Arial","sans-s=
erif";
  mso-fareast-font-family:"Times New Roman";color:black'>Financial Accounti=
ng
  GAAP Overview For Managers, Auditors, &amp; Stakeholders&nbsp; <o:p></o:p=
></span></u></b></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:1'>
  <td style=3D'padding:0in 0in 0in 0in'>
  <p class=3DMsoNormal style=3D'margin-bottom:0in;margin-bottom:.0001pt;lin=
e-height:
  normal'><span style=3D'font-size:6.5pt;font-family:"Arial","sans-serif";
  mso-fareast-font-family:"Times New Roman";color:black;mso-no-proof:yes'><=
!--[if gte vml 1]><v:shape
   id=3D"Picture_x0020_7" o:spid=3D"_x0000_i1026" type=3D"#_x0000_t75" alt=
=3D"http://www.misti.com/images/blank.gif"
   style=3D'width:5.25pt;height:5.25pt;visibility:visible;mso-wrap-style:sq=
uare'>
   <v:imagedata src=3D"10-28-08_Tue-7_mht-AviRushinek,Ph.D.-CPEExecutiveSho=
rtCoursesModulesTaught_files/image002.gif"
    o:title=3D"blank"/>
  </v:shape><![endif]--><![if !vml]><img border=3D0 width=3D7 height=3D7
  src=3D"10-28-08_Tue-7_mht-AviRushinek,Ph.D.-CPEExecutiveShortCoursesModul=
esTaught_files/image003.gif"
  alt=3D"http://www.misti.com/images/blank.gif" v:shapes=3D"Picture_x0020_7=
"><![endif]></span><span
  style=3D'font-size:6.5pt;font-family:"Arial","sans-serif";mso-fareast-fon=
t-family:
  "Times New Roman";color:black'><o:p></o:p></span></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:2;mso-yfti-lastrow:yes'>
  <td style=3D'padding:0in 0in 0in 0in'>
  <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-a=
lt:auto;
  line-height:normal'><span style=3D'font-size:10.0pt;font-family:"Arial","=
sans-serif";
  mso-fareast-font-family:"Times New Roman";color:black'>In this practical
  three-day session you will learn the basics of modern accrual-based finan=
cial
  accounting for private and corporate organizations. You will cover accrual
  accounting, which is the foundation for Generally Accepted Accounting
  Principles (GAAP); explore the accounting cycle; and learn how to read yo=
ur
  organization&#8217;s financial statements. You will focus on analyzing
  business transactions and recording them into financial statements, inclu=
ding
  the income statement, balance sheet, and statement of cash flows. You will
  learn how and why adjusting journal entries are made and how they can be =
used
  to manipulate financial results. The articulation of financial statements
  will become clearer to you as you gain a better understanding of the
  relationships between the statements, key account issues, and related ris=
ks.
  In addition, you will find out how to use basic financial analysis techni=
ques
  to identify potential reporting problem areas. Class exercise will reinfo=
rce
  what you learn, and provide an ideal &quot;refresher&quot; for those
  preparing for the CIA, CPA, CMA exams. <o:p></o:p></span></p>
  <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%"
   style=3D'width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-padd=
ing-alt:
   0in 0in 0in 0in'>
   <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes'>
    <td style=3D'padding:0in 0in 0in 0in'>
    <p class=3DMsoNormal style=3D'margin-bottom:0in;margin-bottom:.0001pt;
    line-height:normal'><b><span style=3D'font-family:"Arial","sans-serif";
    mso-fareast-font-family:"Times New Roman";color:black'>Outline<o:p></o:=
p></span></b></p>
    </td>
   </tr>
   <tr style=3D'mso-yfti-irow:1'>
    <td style=3D'padding:0in 0in 0in 0in'>
    <p class=3DMsoNormal style=3D'margin-bottom:0in;margin-bottom:.0001pt;
    line-height:normal'><span style=3D'font-size:6.5pt;font-family:"Arial",=
"sans-serif";
    mso-fareast-font-family:"Times New Roman";color:black;mso-no-proof:yes'=
><!--[if gte vml 1]><v:shape
     id=3D"Picture_x0020_15" o:spid=3D"_x0000_i1025" type=3D"#_x0000_t75" a=
lt=3D"http://www.misti.com/images/blank.gif"
     style=3D'width:5.25pt;height:5.25pt;visibility:visible;mso-wrap-style:=
square'>
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ont-family:
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    </td>
   </tr>
   <tr style=3D'mso-yfti-irow:2;mso-yfti-lastrow:yes'>
    <td style=3D'padding:0in 0in 0in 0in'>
    <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom=
-alt:
    auto;line-height:normal'><b><span style=3D'font-size:7.0pt;font-family:=
"Arial","sans-serif";
    mso-fareast-font-family:"Times New Roman";color:black'>What You Will Le=
arn<br>
    1. Financial Accounting and Reporting<br>
    </span></b><span style=3D'font-size:7.0pt;font-family:"Arial","sans-ser=
if";
    mso-fareast-font-family:"Times New Roman";color:black'>- the definition=
 of
    financial accounting<br>
    - financial reporting objectives<br>
    - Generally Accepted Accounting Principles (GAAP)<br>
    - financial statement elements<br>
    - accounting constraints, definitions, and basic rules<br>
    - class exercise<o:p></o:p></span></p>
    <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom=
-alt:
    auto;line-height:normal'><b><span style=3D'font-size:7.0pt;font-family:=
"Arial","sans-serif";
    mso-fareast-font-family:"Times New Roman";color:black'>2. The Accounting
    Cycle<br>
    </span></b><span style=3D'font-size:7.0pt;font-family:"Arial","sans-ser=
if";
    mso-fareast-font-family:"Times New Roman";color:black'>- the balance sh=
eet,
    income statement, and statement of retained earnings (or capital)<br>
    - articulation of the financial statements<br>
    - the accounting equation<br>
    - sequence of accounting steps<br>
    - analyzing and recording transactions: debits and credits<br>
    - journal entries, ledger accounts, and &#8220;T&#8221; account analysi=
s<br>
    - adjusting journal entries<br>
    - preparing financial statements<br>
    - closing entries<br>
    - accrual vs. cash accounting<br>
    - the statement of cash flows<br>
    - class exercise <o:p></o:p></span></p>
    <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom=
-alt:
    auto;line-height:normal'><b><span style=3D'font-size:7.0pt;font-family:=
"Arial","sans-serif";
    mso-fareast-font-family:"Times New Roman";color:black'>3. Determining
    Income</span></b><span style=3D'font-size:7.0pt;font-family:"Arial","sa=
ns-serif";
    mso-fareast-font-family:"Times New Roman";color:black'><br>
    - revenues, expenses, net income, and net loss<br>
    - matching revenues and expenses<br>
    - continuity, accounting period, and cut-off concepts<br>
    - a thorough examination of the adjustment process<br>
    - adjusted trial balance and resulting classified financial statements<=
br>
    - calculating earnings per share <br>
    - class exercise <o:p></o:p></span></p>
    <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom=
-alt:
    auto;line-height:normal'><b><span style=3D'font-size:7.0pt;font-family:=
"Arial","sans-serif";
    mso-fareast-font-family:"Times New Roman";color:black'>4. Cash and the
    Statement of Cash Flows</span></b><span style=3D'font-size:7.0pt;font-f=
amily:
    "Arial","sans-serif";mso-fareast-font-family:"Times New Roman";color:bl=
ack'><br>
    - cash and cash equivalents<br>
    - cash vs. net income<br>
    - preparing and understanding the statement of cash flows: indirect met=
hod<br>
    - statement of cash receipts and disbursements<br>
    - class exercise <o:p></o:p></span></p>
    <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom=
-alt:
    auto;line-height:normal'><b><span style=3D'font-size:7.0pt;font-family:=
"Arial","sans-serif";
    mso-fareast-font-family:"Times New Roman";color:black'>5. Short-Term
    Investments: Marketable Securities<br>
    </span></b><span style=3D'font-size:7.0pt;font-family:"Arial","sans-ser=
if";
    mso-fareast-font-family:"Times New Roman";color:black'>- short-term
    investments defined<br>
    - accounting treatments<br>
    - illustrated accounting entries<br>
    - application exercise and solution<br>
    &nbsp;<br>
    <b>6. Accounts Receivable, Notes Receivable, and Related Allowance Acco=
unts<br>
    </b>- defining account and notes receivables<br>
    - estimating uncollectible accounts expense<br>
    - e percentage of sales method<br>
    - accounts receivable aging method<br>
    - account write-offs<br>
    - key financial ratios for managing accounts receivable<br>
    - class exercise <o:p></o:p></span></p>
    <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom=
-alt:
    auto;line-height:normal'><b><span style=3D'font-size:7.0pt;font-family:=
"Arial","sans-serif";
    mso-fareast-font-family:"Times New Roman";color:black'>7. Retail Invent=
ory
    Accounting Basics</span></b><span style=3D'font-size:7.0pt;font-family:=
"Arial","sans-serif";
    mso-fareast-font-family:"Times New Roman";color:black'> <br>
    - the periodic inventory system<br>
    - the perpetual inventory system<br>
    - FIFO, LIFO, weighted average, and specific identification pricing met=
hods<br>
    - the lower-of-cost-or-market rule<br>
    - the effects of inventory misstatements on the financial statements<br>
    - key management issues and financial ratios for inventory management<b=
r>
    - class exercise <o:p></o:p></span></p>
    <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom=
-alt:
    auto;line-height:normal'><b><span style=3D'font-size:7.0pt;font-family:=
"Arial","sans-serif";
    mso-fareast-font-family:"Times New Roman";color:black'>8. Manufacturing
    Inventory Accounting Basics<br>
    </span></b><span style=3D'font-size:7.0pt;font-family:"Arial","sans-ser=
if";
    mso-fareast-font-family:"Times New Roman";color:black'>- the basics of =
job
    order costing<br>
    - cost of goods manufactured<br>
    - direct materials, work-in-process, and finished goods inventories<br>
    - applying manufacturing overhead <br>
    - the basics of process costing<br>
    - weighted average and FIFO costing methods <br>
    - class exercise <o:p></o:p></span></p>
    <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom=
-alt:
    auto;line-height:normal'><b><span style=3D'font-size:7.0pt;font-family:=
"Arial","sans-serif";
    mso-fareast-font-family:"Times New Roman";color:black'>9. Property, Pla=
nt,
    Equipment, and Other Long-Term Assets</span></b><span style=3D'font-siz=
e:
    7.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times N=
ew Roman";
    color:black'><br>
    - capital vs. expense expenditures<br>
    - determining cost of property, plant, and equipment<br>
    - Straight line, production, and declining-balance depreciation methods=
<br>
    - disposal of depreciable assets<br>
    - natural resources and depletion<br>
    - intangible assets<br>
    - key financial ratios for managing long-term assets<br>
    - class exercise <o:p></o:p></span></p>
    <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom=
-alt:
    auto;line-height:normal'><b><span style=3D'font-size:7.0pt;font-family:=
"Arial","sans-serif";
    mso-fareast-font-family:"Times New Roman";color:black'>10. Present and
    Future Value Concepts</span></b><span style=3D'font-size:7.0pt;font-fam=
ily:
    "Arial","sans-serif";mso-fareast-font-family:"Times New Roman";color:bl=
ack'><br>
    - time value of money<br>
    - simple and compound interest<br>
    - calculating the future value of a single sum and an ordinary annuity<=
br>
    - calculating the present value of a single sum and an ordinary annuity=
<br>
    - present and future value accounting applications<br>
    - class exercise <o:p></o:p></span></p>
    <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom=
-alt:
    auto;line-height:normal'><b><span style=3D'font-size:7.0pt;font-family:=
"Arial","sans-serif";
    mso-fareast-font-family:"Times New Roman";color:black'>11. Current
    Liabilities</span></b><span style=3D'font-size:7.0pt;font-family:"Arial=
","sans-serif";
    mso-fareast-font-family:"Times New Roman";color:black'><br>
    - accounts payable<br>
    - notes payable and commercial paper<br>
    - accrued liabilities<br>
    - unearned revenues<br>
    - estimated liabilities<br>
    - contingent liabilities and commitments<br>
    - key financial ratios for managing short-term liabilities<br>
    - class exercise <o:p></o:p></span></p>
    <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom=
-alt:
    auto;line-height:normal'><b><span style=3D'font-size:7.0pt;font-family:=
"Arial","sans-serif";
    mso-fareast-font-family:"Times New Roman";color:black'>12. Long-Term
    Liabilities</span></b><span style=3D'font-size:7.0pt;font-family:"Arial=
","sans-serif";
    mso-fareast-font-family:"Times New Roman";color:black'><br>
    - major characteristics of bonds<br>
    - accounting for bonds issued at face value, premium, or discount<br>
    - amortizing bond discounts and premiums<br>
    - other difficult to account for long-term liabilities: long-term lease=
s,
    pensions, mortgages, and post-retirement benefits<br>
    - financial leverage<br>
    - key management issues and financial ratios for managing long-term deb=
t<br>
    - class exercise <o:p></o:p></span></p>
    <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom=
-alt:
    auto;line-height:normal'><b><span style=3D'font-size:7.0pt;font-family:=
"Arial","sans-serif";
    mso-fareast-font-family:"Times New Roman";color:black'>13.
    Stockholders&#8217; Equity and Contributed Capital</span></b><span
    style=3D'font-size:7.0pt;font-family:"Arial","sans-serif";mso-fareast-f=
ont-family:
    "Times New Roman";color:black'><br>
    - the elements of stockholders&#8217; equity<br>
    - common and preferred stock<br>
    - common and preferred stock dividends<br>
    - treasury stock<br>
    - stock dividends and splits<br>
    - book value per share<br>
    - class exercise <o:p></o:p></span></p>
    <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom=
-alt:
    auto;line-height:normal'><b><span style=3D'font-size:7.0pt;font-family:=
"Arial","sans-serif";
    mso-fareast-font-family:"Times New Roman";color:black'>14. Financial
    Accounting Reference Sources<br>
    </span></b><span style=3D'font-size:7.0pt;font-family:"Arial","sans-ser=
if";
    mso-fareast-font-family:"Times New Roman";color:black'>- text resources=
<br>
    - Internet resources<o:p></o:p></span></p>
    </td>
   </tr>
  </table>
  </td>
 </tr>
</table>

<p class=3DMsoNormal><span style=3D'mso-ascii-font-family:Calibri;mso-ascii=
-theme-font:
minor-latin;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";mso-bidi-theme-font:minor-bidi'><o:p=
>&nbsp;</o:p></span></p>

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