Deceptive Accounting Practices: Revenue & Expense Manipulation
SKU: 02-291-01-CPE
Credit Hours: 2
Category: Accounting
Prerequisites: None
Learning Level: Overview
Delivery Method: Online PDF
Instructor: Kelen F. Camehl, CPA, MBA
Course Description:
This course explores deceptive accounting practices used by companies to manipulate revenue and expenses. Participants will learn about specific revenue recognition techniques such as premature revenue recognition, channel stuffing, bill-and-hold arrangements.
Upon completion of this course, you should be able to:
- Recognize the key motivations behind deceptive accounting techniques
- Identify areas of U.S. GAAP that are most susceptible to manipulation
- Identify techniques used by companies to manipulate revenue in financial statements
- Recognize techniques used by companies to conceal or misstate expenses