Course Information

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Revenue Recognition: Product Deliverables
Author: CCH Editorial Staff

Description:

The most basic sales transaction is the sale of a product for cash. Although the transaction may be straightforward, the accounting for it often is not.

Even simple transactions typically include terms that can present revenue recognition issues. This course addresses some of these issues. It reviews the litany of existing authoritative literature related to general product sales, the general conditions for recognition and post-delivery issues.

Examples of key points are provided, and excerpts from the financial statements of public companies are used to illustrate key concepts and judgments.

Course Details:
Price:  $45.00
Field of Study:  Accounting
Prerequisites:  Revenue Recognition: General Principles or equivalent knowledge
Level:  Intermediate
CTEC course number:  None
Course was last updated on:  06/02/2010
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Library:
Accounting and Audit

Technical Requirements:
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Credit Available For: Units
CPE 2.00 CPE
National Registry Interactive 2.00 CPE
National Registry New Standards 2.00 CPE
QAS 2.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.