A&A Basic Course - Special Four Hour Module

Date: Thursday, November 20, 2008
Time: 11:00 AM ET / 10:00 AM CT / 09:00 AM MT / 08:00 AM PT [Prevailing Time]
Presenter(s): Don Frederick, NSAC Director of Education and Philip Miller, VP & Controller Southern States Cooperative
Learning Objectives:
By providing a unique professional forum, similar to the CLN CPE webcasts, participants will have the opportunity to hear brief mini-lectures and analyze case studies involving co-op accounting issues.

Whatever the participant's background, we are certain this educational module will address many questions that may have arisen concerning cooperative structure, management and accounting issues unique to cooperatives.
Field of Study: Taxes, Business Management Organization & Accounting
Program Level: Basic
CPE Credit: 4 Credit Hours
Delivery Method: Group Internet-based
Prerequisite(s): No advanced preparation or prerequisites are required for this course. However, materials will be sent to registrants prior to the session date.

Course Description

A live, 4 hour interactive learning module presented through the internet right to your computer

This course will cover the unique organizational and operational aspects of doing business on a cooperative basis, how cooperatives accumulate and manage their equity, Federal income taxation of cooperatives, Co-op GAAP, and cooperative financial statements.

CPE credits will be offered in the area of taxes, accounting and business management organization.

 Morning Course Outline – November 20 2008
11:00 AM EST – 1:00 PM EST

 Title / Topic / Presenter

 Description

 Field of Study

CPE Credits Issued

Basics of Cooperatives
(Don Frederick)

Discussion of cooperative organization and operation, how cooperatives are used by their members to meet challenges and seize opportunities and the roles of various people in the success of a cooperative.

Business Management & Organization

 

1

Cooperative Equities and Inter-Cooperatives Investments
(Phil Miller)

Understand common types of cooperative equities how each is calculated and identify circumstances for which type is appropriate.  Develop an understanding of the types of inter-cooperative investments and why they are made; identify accounting issues regarding investments, issues involving valuation of inter-cooperative investments.

 

 

Accounting

 

 

1

B R E A K           1:00 PM EST – 1:30 PM EST          B R E A K

 Afternoon Course Outline – November 20, 2008
1:30 PM EST – 3:30 PM EST

Taxation
(Don Frederick)

Understand fundamentals of cooperative taxation, how taxation affects the organization/operations of cooperatives.

 

Taxes

 

1

Cooperative  GAAP and Financial Statements
(Phil Miller)

Explains GAAP pronouncements that specifically apply to cooperatives.  Discussion on the unique aspects of how various entries are treated in cooperative financial statements and reports.

 

Accounting

 

1



Cost for Four Hour Module – A&A Basic Course”

 Members

 

Cost for Four Hour Course

 Members

 

Additional requested CPE  Certificate
-Cost-

 Non-
Members

Cost for Four Hour Course

 Non-
Members

Additional requested
CPE
Certificate
-Cost-

 Includes


(For all Registrants)
Materials emailed prior to Session

 

$110.00 per
Log In address
(This includes the cost of the course and a FREE
CPE Certificate)

 

 

$85.00 for each additional CPE requested

 

$160.00 per
Log In address
(This includes the cost of the course and a FREE
CPE Certificate)

 

 

$120.00 for
 each
 additional
CPE requested

Basic Manual
(condensed for presentation)

Log In Instructions for Module

Individualized Sign In Sheet (signature & check box checked are required for issuance of CPE credit)

Course Evaluation Sheet

Internet Connection / Link

Dial In Toll Free Teleconferencing Number.

Presenter and Moderator Bios

Cost
$110.00 for NSAC Members / $160.00 for Non-Members

Delivery System

  • All programs are delivered using the Zoom platform.
  • Confirmations will include log-in instructions.
  • Participants are able to participate using any device with an Internet connect (if the device does not have speakers, the participant can also dial-in) or they can participate with audio only by dialing in.
  • All registrants will receive a link to the CLN’s recording by email within 48 business hours of event’s conclusion.
  • There will be assistance available to help with technical and connectivity issues up to 10 minutes prior to the start of the presentation.

Registration

All registration is done on-line and each guest must provide their name and email address to participate. All NSAC members may register for free. Non-members may register for a nominal fee.

Refund Policy

NSAC will not issue refunds for CLNs. If a registrant is unable to participate in the CLN and provides notification to info@nsacoop.org 48 hours prior to the session, a credit will be provided for a future CLN. Alert the NSAC staff member monitoring the CLN if technical difficulties are encountered and technical support will be provided to eliminate problems with future CLNs.

Additional Information

Live participation is required for CPE credit and polling questions must be answered to document your active participation. All registrants will receive an email following the session with links to the slides and/or handouts, and a link to the CLN recording (unless otherwise stated). If you are unable to participate in the live session, you can still watch the recorded session, but you will not be eligible for CPE credits. Those eligible for credits will receive their certificate by email with 7 business days.

For more information regarding NSAC CLNs or administrative policies such as complaint and refund, contact the NSAC Headquarters, 7946 Clyo Road, Suite A, Centerville, OH 45459, 937-222-6707, or info@nsacoop.org.