Client: Becker Professional Education
Agency: Gamma Partners

Becker is a leading provider of education for professional development in fields like finance, project management, and healthcare. To craft the course descriptions below, I read course decks (PowerPoint presentations) and selected the most salient points to faithfully convey the course content in a very economical space.

Consolidations, Part 1: Accounting for Unconsolidated Statements

Learning Objectives: When businesses join forces and invest in one other, a number of complex accounting requirements and potential pitfalls arise. Learn when to use consolidated statements and when not to, and how to choose and execute the right accounting method for your organization’s portfolio of subsidiaries and investments.

Course Description:  In this first of a two-part course, we provide the rules and best practices for unconsolidated financial statements. A brief introduction will equip you to decide whether unconsolidated financials are right for your situation. Then, learn when and how to use the equity method, the cost method or the acquisition method for a range of business scenarios, including:

  • Marketable Securities
  • Business Combination
  • Change in Ownership
  • Change in Controlling Interest

Consolidations, Part 2: Consolidated Financial Statements

Learning Objectives:  A consolidated financial statement provides a single, powerful picture of the assets, liabilities and operating accounts of a parent company and its subsidiaries. It’s the only way to document the parent company’s overall health without the distraction of a single subsidiary’s performance.   Learn how to prepare consolidated financial statements for a variety of assets, liabilities and ownership structures and stay ahead of the growing complexity of a growing organization.

Course Description:  Don’t get lost in a sea of equity percentages, controlling interests and fiscal year conflicts. In the second of a two-part course, we focus on the preparation of consolidated financial statements. With a thorough rundown of the rules, case studies and detailed worksheets, you’ll be prepared to account for a range of consolidation scenarios, such as:

  • Acquisitions
  • Pooling of Interests
  • Non-controlling Interest
  • Intercompany Transactions
  • Combined Financial Statements
  • Push Down Accounting

Fraud & Corruption, Part 1: Detection and Deterrence

Learning Objective: The World Bank has identified corruption as the single greatest obstacle to economic and social development. Corruption distorts competition, downgrades the quality of goods and services, slows economic development and undermines business ethics. In your organization, corruption carries risk of legal liability, loss of stock value, and more. Gain an understanding of modern corruption schemes, and know what to look for in your business.

Course Description: Don’t let corruption go unchecked on your watch. Through this live and internet-based course, learn how and why corruption happens, and how to deter and detect it in your organization. Topics to be addressed:

  • Impact of Corruption on Business
  • Facts & Figures
  • Perpetrators
  • Motives
  • Types of Corruption
  • Warning Signs
  • Detecting Corruption

Fraud & Corruption, Part 2: Foreign Corruption

Learning Objective: The Foreign Corrupt Practices Act (FCPA) prohibits bribery of foreign officials in exchange for contracts and other favors. With enforcement against both businesses and executives at an all-time high, it’s essential for any company doing business abroad to know this complex law and maintain an effective compliance program.  Learn how foreign corruption is defined and the proactive steps your business can take to manage risk.

Course Description: Know how to respond to foreign corruption and, better yet – stop it before it happens. Our live and internet-based course will provide detailed FCPA knowledge and arm you with the leading practices for  a robust FCPA compliance program. Topics to be addressed:

  • FCPA Definition – Who’s Covered?
  • Prohibited Practices
  • Due Diligence Responsibilities
  • Warning Signs
  • Enforcement Trends
  • Penalties
  • Recent Cases
  • Compliance Programs