What is NSAC's Cooperative Learning Network?
A NSAC Cooperative Learning Network is a live, interactive 60-minute conference presented over the telephone and over the Internet. You can attend from any location that has telephone and Internet access. You pay just one registration fee for as many participants as you wish at each call/log-in location.

Note that high-speed Internet access is not mandatory – the system works with dial-up but you must have separate connections for the audio and video portions. You may use cell phones for the audio if you have only one connection.

Who presents at one of these sessions?
Your Cooperative Learning Network will have one or more speakers who are recognized experts on the topic. Conferences typically include a Q&A session; you can ask questions by phone or instant messaging options.

CPE Credits
The National Society of Accountants for Cooperatives (NSAC) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

Delivery Method: Group-Live.

CLN Policies
Refunds for CLNs are not provided. Registrants if unable to participate will be provided credit for a future CLN or may opt to be sent a copy of the CLN PODCast following the event. Note PODCasts are not eligible for CPE credit.

For more information regarding refund, complaint and/or CLN cancellation policies, please contact our offices at (937) 222-6707 or info@nsacoop.org.

What does my registration include?
Your registration includes long-distance charges for the audio portion and log-in to the video presentation. All handouts and presentation files are downloadable and may be printed out or saved to the participant's computer once they are logged in to the session meeting room. Sessions include one CPE Certificate of Attendance. Certificates for additional participants are $10.00 each.

Why NSAC Cooperative Learning Networks?

Fast.
No wasted time. Get right to the heart of the matter in a 60-minute session designed to easily fit into your busy schedule.

Convenient.
No airlines. No travel. No time out of the office. Listen and follow along from the comfort and convenience of your desk or conference room.

Easy.
A telephone and computer are all the equipment you need. Just dial in and log-in to the system. That's it.

Ideal for multiple attendees.
Use a speakerphone and projector and invite as many people as you want to participate - at no extra cost to you.

Affordable.
NSAC Cooperative Learning Networks are a fraction of the cost of travel and attendance fees for other high-priced conferences or seminars.

Cooperative Learning Network

Cooperative Generally Accepted Accounting Principles (GAAP) Issues
Date: Thursday, July 10, 2008
Time: 11:00 AM ET / 10:00 AM CT / 09:00 AM MT / 08:00 AM PT [Prevailing Time]
Presenter(s): Philip Miller, Vice President and Controller with Southern States Cooperative
Objective: To introduce and discuss those elements of GAAP that are specific to Cooperatives, and discuss other GAAP that can be especially worrisome for Co-Ops.
Field of Study: Accounting
Program Level: Intermediate
CPE Credit: 1 Credit Hour
Delivery Method: Group-Live

No advanced preparation or prerequisites are required for this course.

Course Description
This course will introduce participants to those elements of Generally Accepted Accounting Principles (GAAP) that specifically target Cooperatives.

Items developed over the years by NSAC, the AICPA and others will be included. Participants will be shown how these Co-Op GAAP elements fit into the GAAP Hierarchy. Finally, we will discuss certain GAAP items that can be especially worrisome for Co-ops.

Presenter Bio(s)
Philip W. Miller is Vice President and Controller for Southern States Cooperative in Richmond, Virginia. He joined Southern States in 1973 as an Internal Auditor. His current duties consist primarily of directing the control, accounting and financial reporting functions for the Company.

Phil received his BA in Economics from Berea College in 1968 and completed post graduate studies in Accounting at Virginia Commonwealth University in 1978. He is a licensed CPA in Virginia and a member of the AICPA, the AICPA Accounting Research Association and the Virginia Society of CPAs. Phil is a national director for the National Society of Accountants for Cooperatives (NSAC), and served as national president of NSAC in 2001-2002. He serves as an editor and writer for NSAC's national magazine, the Cooperative Accountant.

A PODCast of this workshop is now availble. Click here to order/view.

Additional Information

For more information regarding this series or administrative policies such as complaint and refund, please contact the NSAC National offices, 136 S. Keowee St., Dayton, OH 45402, 937-222-6707, email: info@nsacoop.org