There are no prerequisites.

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Self-Study Video


Course Description

No matter the size of your organization, having effective accounting procedures can help you maximize your time and minimize errors and losses. This course is designed to assist you by laying the groundwork for a system of procedures. Topics covered include the nature of procedures, such as why we need them and how many to develop, as well as how to construct and use these procedures. By the end of this course, you will understand what is required to create, maintain, and enforce a system of accounting procedures.


Jeff Sailor, CPA

Jeff Sailor, CPA, received a master’s degree in accounting from the University of Florida. Upon graduation, he joined the auditing staff at Peat Marwick in Jacksonville, Florida, where he worked on a large number of national accounts. Jeff has managed his own accounting firm in Ocala, Florida, since 1984. During that time, he has also developed unique auditing approaches and auditing software.

Since 1992, Jeff has been teaching accounting and auditing courses he developed to combat traditional “boring CPE.” Using a variety of creative teaching methods sprinkled with humorous video spoofs, Jeff is able to combine his in-depth accounting insights with humor in high-energy presentations. He’s also adept at presenting complex topics in a very practical, easy-to-understand manner, thus earning him rave reviews for more than 20 years. Jeff currently presents seminars, webcasts, and in-house instruction for Western CPE. He’s also a featured speaker at national conferences as well as at state and regional meetings.

For more than 10 years, Jeff has served as an AICPA peer reviewer, focusing on small firms and sole practitioners. He also served on the Resource Committee for the Private Company Financial Reporting Committee (PCFRC). Jeff has spoken at two NASBA national conferences on how to make education more engaging for practitioners.

Course Specifics

Jan 5, 2017
There are no prerequisites.

Compliance Information

Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion of this course, participants will be able to:

Section 1

  • Recognize when a business should create a procedure.
  • Select the best procedure layout option.
  • Identify the best methods of disseminating, updating, and enforcing procedures.

Section 2

  • Recall procedures for granting credit and approving sales for both new and existing customers.
  • Select the flow of various documents through the shipping department.
  • Identify the steps necessary in generating a customer invoice.

Section 3

  • Recognize procedures that ensure checks are recorded correctly, deposited promptly, and not stolen anywhere in the process.
  • Cite the requirements for when a purchase order should be generated, and the criterion for which approval of a purchase is necessary.
  • Identify how to process supplier invoices when inter-linking between the accounting, purchasing and receiving databases is non-existent.
  • Identify how to create a flowchart for the issuance of check payments.

Choose Your Preferred Format

Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy

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