CPA Course

Lesson 1 • Exam Structure and Section Breakdown

Outlines the four exam sections, their content weights, and testing formats. Provides the structural map needed for targeted study planning.

Lesson 2 • Role and Value of the CPA License

Defines the CPA credential's scope across industries and career paths. Connects professional obligations to the broader public interest mandate.

Lesson 3 • Study Planning and Time Management

Introduces evidence-based scheduling methods for multi-section exam preparation. Builds the habit framework candidates need throughout their study period.

Lesson 1 • Cash Flow Statement Preparation

Teaches direct and indirect methods for constructing the statement of cash flows. Links operating, investing, and financing activities to business decisions.

Lesson 2 • Balance Sheet and Asset Valuation

Covers classification, measurement, and valuation of assets, liabilities, and equity. Prepares students to analyze balance sheet quality and composition.

Lesson 3 • Income Statement and Revenue Recognition

Applies the five-step revenue recognition model to diverse transaction types. Connects revenue timing to income statement presentation.

Lesson 4 • The Accounting Cycle

Traces transactions from journal entry through adjusted trial balance and closing. Reinforces the mechanical foundation for all financial statement preparation.

Lesson 1 • Business Combinations and Consolidations

Applies acquisition method accounting to business combinations and consolidated statements. Builds on basic balance sheet skills to handle intercompany eliminations.

Lesson 2 • Governmental and Nonprofit Accounting

Introduces fund accounting, modified accrual basis, and nonprofit net asset classification. Distinguishes public-sector reporting from for-profit financial statements.

Lesson 3 • Lease Accounting for Lessees and Lessors

Distinguishes operating from finance leases and applies recognition criteria for both parties. Connects lease classification to balance sheet and income statement effects.

Lesson 4 • Derivatives, Hedging, and Fair Value

Covers recognition, measurement, and hedge accounting for derivative instruments. Applies fair value hierarchy to financial instrument disclosures.

Lesson 1 • Risk Assessment and Audit Planning

Applies the audit risk model to identify and assess material misstatement risks. Connects risk assessment to the design of responsive audit procedures.

Lesson 2 • Internal Controls Evaluation

Covers the components of internal control and methods for testing control effectiveness. Links control reliance decisions to the nature and extent of substantive testing.

Lesson 3 • Audit Standards and Professional Responsibilities

Establishes the hierarchy of auditing standards and the auditor's ethical obligations. Grounds all subsequent audit procedures in the professional framework.

Lesson 4 • Audit Reports and Opinions

Distinguishes unmodified, qualified, adverse, and disclaimer opinions and their triggers. Prepares students to draft and evaluate audit report language.

Lesson 1 • Capital Gains and Property Transactions

Applies holding period and basis rules to determine gain or loss on asset dispositions. Connects property transaction outcomes to individual and entity tax returns.

Lesson 2 • Individual Income Tax Computation

Builds the individual tax formula from gross income through tax liability. Covers filing status, deductions, and credits in a structured sequence.

Lesson 3 • Tax Research and Planning Strategies

Introduces authoritative tax research sources and planning techniques to minimize liability. Builds the analytical approach needed for tax advisory work.

Lesson 4 • Corporate Taxation

Computes corporate taxable income, tax liability, and dividend distributions. Distinguishes C corporation rules from pass-through entity treatment.

Lesson 1 • Corporate Governance and Risk Management

Covers board responsibilities, internal control frameworks, and enterprise risk management. Connects governance structures to financial reporting integrity.

Lesson 2 • Operations Management and Process Analysis

Applies process improvement, quality management, and supply chain concepts to business operations. Connects operational efficiency to financial performance metrics.

Lesson 3 • Information Technology in Accounting

Examines IT general controls, application controls, and data management in accounting systems. Prepares students to evaluate IT risks in audit and business contexts.

Lesson 4 • Economic Concepts for Business Decisions

Applies micro- and macroeconomic principles to business strategy and financial analysis. Builds the economic reasoning needed for business environment questions.

Lesson 1 • Contracts and Agency Law

Covers contract formation, enforceability, breach, and remedies alongside agency relationships. Connects legal concepts to common CPA client advisory situations.

Lesson 2 • Federal Securities and Employment Law

Applies securities registration, antifraud provisions, and employment law to CPA practice. Highlights auditor liability exposure under securities regulations.

Lesson 3 • Debtor-Creditor and Bankruptcy Law

Covers secured transactions, creditor rights, and bankruptcy reorganization and liquidation. Connects legal outcomes to financial reporting and tax implications.

Lesson 4 • CPA Professional Ethics and Conduct

Applies the AICPA Code of Professional Conduct to independence, objectivity, and confidentiality scenarios. Grounds ethical decision-making in authoritative professional standards.

Lesson 1 • Task-Based Simulation Techniques

Develops systematic approaches to document review, research, and journal entry simulations. Connects simulation skills to real-world CPA work product.

Lesson 2 • Exam Day Execution and Mental Readiness

Prepares candidates for testing center logistics, anxiety management, and in-exam decision-making. Converts preparation into confident, consistent performance on exam day.

Lesson 3 • Performance Diagnosis and Adaptive Review

Uses diagnostic data from practice exams to prioritize high-impact review areas. Builds a feedback loop between practice performance and study plan adjustments.

Lesson 4 • Multiple-Choice Question Mastery

Applies elimination strategies and content pattern recognition to multiple-choice questions. Builds accuracy and speed through structured timed practice sets.