Professional Certifications Help - Learn by Concept

Concepts

• Association of Social Work Boards

  • Advanced Generalist Examination

    • Human Development, Diversity, and Behavior in the Environment

      • Diversity, discrimination, and stereotypes

      • Effects of the environment on systems’ behavior

      • Models of functioning of various systems

      • Models of human growth and development through the lifespan

    • Micro Practice and Social Work Relationships

      • Application of theories, methods, and processes to micro systems

      • Micro intervention techniques

    • Micro-Assessment and Planning

      • Assessment of strengths and challenges

      • Identification of common indicators of risks and disorders

      • Impact of life stressors on systems

      • Intervention planning

      • Use of assessment instruments and methods

      • Use of social history

• California Teacher of English Learners (CTEL)

  • Additive-Language Development

    • Sociocultural and Political Factors Affecting Language Development

    • Theories, Models, and Processes of Second-Language Acquisition

    • Theories, Processes, and Stages of Language Acquisition

  • Language Structure and Use

    • Discourse

    • Phonology and Morphology

    • Pragmatics

    • Syntax and Semantics

• CPA Auditing and Attestation (AUD)

  • Accounting & Review Service Engagements & Interim Reviews

    • Letters for Underwriters

    • Preparation vs Compilation vs Review Engagements

  • Audit Reports

    • Audit Engagements-Auditors

    • Audit Engagements-Evidence

    • Audit Opinions

    • Professional Standards

  • Audit Risk Evidence

    • Fraud Incentives

    • Fraud vs Error

    • The Fraud Triangle

  • Audit Sampling

    • IT Controls 

    • Materiality

    • Sampling 

  • Cash Cycle, Revenue Cycle, and Expenditure Cycle

    • Cash Cycle

    • Expenditure Cycle

    • Revenue Cycle

  • Compliance, & Government Audits

    • Types of Engagements - Agreed Upon Procedures

    • Types of Engagements - Government Audits

    • Types of Engagements - Integrated Audits

  • Ethics & Professional Responsibility

    • Ethics - AICPA

    • Ethics - GAO and DOL

    • Ethics - SEC & PCAOB

  • Integrated Audits & Attestation Engagements

    • Types of Engagements - SSAE

    • Types of Engagements - SSARS

  • Performing Further Procedures

    • Communication with Management

    • Inventory Cycle

    • Investment Cycle

  • Quality Control, Engagement Acceptance, Planning, & Internal Control

    • The Audit Process - Documentation

    • The Audit Process - Planning

    • The Audit Process - Quality Control

    • The Audit Process - Risk Assessment

    • The Audit Process - Setting Terms for the Engagement

• CPA Business Environment and Concepts (BEC)

  • Corporate Governance

    • COSO Framework

    • ERM Framework

    • Principle of Internal Control

  • Economic Concepts & Analysis

    • Consumer Price Index

    • Globalization

    • Money, Banking Fiscal Policy

  • Economic Markets

    • Market Equilibrium

    • Market Structure

    • Supply and Demand

  • Financial Management Formulas

    • Calculate Discounts on Accounts Payable

    • CAPM Formula

    • Discounted Cash Flow Formula

    • Weighted Average Cost of Capital Formula

  • Financial Management Process

    • Cash Conversion Cycle

    • Periodic vs Perpetual Inventory Systems

    • Return on Assets, Equity, & Investments

    • Supply Chain/Reorder Point

  • Financial Risk Management

    • Financial Ratios

    • Financial Risk Types

    • SOX (Sarbanes Oxley) 2002

  • Information Technology

    • COBIT Model

    • Emerging Technologies

    • Hot Sites/Cold Sites

    • Risk and Controls

  • Operations Management: Budgeting

    • Breakeven Formula

    • Budgeting

    • Cost Volume Profit Analysis

    • Make or Buy Analysis

  • Operations Management: Cost Accounting

    • Absorption Costing

    • Activity Based Costing

    • Cost Accounting Variance Formulas

    • Job Costing

  • Operations Management: Performance Management

    • Direct Costs, Indirect Costs, & Manufacturing Overhead

    • LIFO, FIFO, & Weighted Average Inventory Methods

    • Variable vs Fixed Costs

  • Operations Management: Planning Techniques

    • Balance Scorecard and Benchmarking

    • Learning Curve

    • Risk Management

  • Technology Process Management

    • IT Governance

    • Process Management

    • Total Quality Management

• CPA

  • Financial Accounting and Reporting

    • Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements

    • Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures

  • Regulation

    • Business Law

    • Federal Taxation of Entities

    • Federal Taxation of Individuals

    • Federal Taxation of Property Transactions

• CPA Financial Accounting and Reporting (FAR)

  • Business Combinations

    • Cost Method

    • Equity Method

    • Fair Value Method

    • Goodwill

  • Business Combinations & Investments

    • Consolidated Financial Statements

    • Derivatives, Hedging, and Foreign Currency Transactions

  • Compensation and Accrued Payroll

    • Accrued Payroll Expense

    • Retirement Benefits

    • Stock Compensation

  • Current Assets

    • Bank Reconciliations

    • Inventory Costing Methods

    • Prepaid Expenses

    • Receivables

  • Current Liabilities

    • Contingencies

    • Payables and Accrued Liabilities

  • Debt and Equity Financing

    • Bonds Payable & Long-term Debt

    • Debt Covenant Obligations

    • Equity Transactions

  • Expenses

    • Accounting for Leases

    • Cost of Goods Sold

    • Income Taxes

  • Financial Reporting Standards

    • Accounting Changes & Errors

    • Conceptual Framework

    • IFRS vs. GAAP

    • Special Purpose Frameworks

  • Income Statements & Analysis

    • Calculate Fluctuations & Ratios

    • Income Statement

    • Other Comprehensive Income

  • Non-Income Financial Statements

    • Balance Sheet

    • Statement of Cash Flows

    • Statement of Retained Earnings

  • Not for Profit Accounting

    • Nonreciprocal Transfers

    • Statement of Activities

    • Statement of Financial Position

  • Other Long Lived Assets

    • Asset Impairment

    • Intangible Assets

    • Software, R&D Costs

  • Property, Plant and Equipment

    • Asset Retirement Obligations

    • Capitalizing Property, Plant, and Equipment

    • Depreciation and Amortization

  • Revenue

    • Allowance Method for Doubtful Accounts

    • Non-Monetary Exchanges

    • Revenue Recognition

  • State and Local Governments

    • CAFR (Fund) Accounting

    • Encumbrance Accounting

    • Government-Wide Financial Statements

    • Modified Accrual Basis of Accounting

• CPA Regulation (REG)

  • Business Law - Bankruptcy

    • Bankruptcy Relief for Business & Individuals

    • Distribution of Assets Under Bankruptcy

    • Surety Agreements

  • Business Law - General

    • Agency Relationships

    • Contract Law

    • Federal Securities Regulations

  • Corporate Income Tax Deductions

    • Charitable Contribution Deduction

    • Deductible & Non-Deductible Corporate Expenses

    • Dividends Received Deductions

  • Individual income Tax - Exemptions, Credits, & Deductions

    • Common Tax Credits

    • Individual Adjustments & Deductions

    • Tax Exempt Income Items

  • Individual Income Tax - Sources of Taxable Income

    • Flow-Through Income Items

    • Passive Income & Losses

    • Taxable Income Items

  • Individual Tax Issues

    • Alternative Minimum Tax

    • Dependents

    • Sale of Principal Residence

    • Selecting a Filing Status

    • Taxable Income

  • Special Issues in Corporate Taxation

    • Accumulated Earnings Tax

    • Liquidating & Non-Liquidating Distributions

    • Personal Holding Company Tax

  • Special Issues in Taxation of Organizations

    • Book/Tax Differences

    • Consolidated Tax Returns

    • Tax Exempt Organizations

  • Taxation of Estates

    • Distributable Net Income

    • Taxable Estate

    • Taxable Income from Trusts & Estates

  • Taxation of Flow-Through Entities

    • Eligibility Requirements for S Corps

    • Realized & Recognized Gains in Formation/Liquidation

    • Shareholder & Partnership Basis

    • Tax Treatment of Distributions to Partnerships & Shareholders

  • Taxation of Gifts

    • Basis of Assets Received by Gift or Inheritance

    • Holding Period

    • Taxable Gifts

  • Taxation of Property Transactions

    • Cost Recovery (Depreciation, Depletion, & Amortization)

    • Involuntary Conversions

    • Like Kind Exchanges

    • Stock Issuance in Exchange for Property & Services

• FTCE

  • English Language Skills

    • Knowledge of language structure

      • Knowledge of Sentence Structures

    • Knowledge of standard English conventions

      • Comparative and superlative

      • Pronoun Referents

      • Standard Punctuation and Capitalization

      • Standard Spelling

    • Knowledge of vocabulary application

      • Commonly confused words, misused words, and phrases

  • Mathematics

    • Knowledge of algebraic thinking and the coordinate plane

    • Knowledge of geometry and measurement

    • Knowledge of number sense, concepts, and operations

    • Knowledge of probability, statistics, and data interpretation

• Praxis Core Skills: Math

  • Algebra and Functions

    • Reasoning with Equations and Inequalities

      • How to reason and solve one-variable equations and inequalities

  • Number and Quantity

    • Ratios and Proportional Relationships

      • Understand ratio concepts and use ratio reasoning to solve problems

    • The Real Number System

      • Apply understanding of multiplication and division to divide fractions by fractions

• Praxis Core Skills: Reading

  • Brief Statements

    • Craft, Structure, and Language Skills in Brief Statements

      • Determining authorial attitude toward the material

      • Distinguishing fact from opinion

      • Effect of word and phrase choice on tone or meaning

      • Identifying key transition words and phrases

    • Integration of knowledge and ideas in Brief Statements

      • Identifying logical gaps and inconsistencies in the text

  • Long Passages (200-400 Words)

    • Craft, Structure, and Language Skills in Long Passages

      • Nuances of word meaning

    • Integration of knowledge and ideas in Long Passages

      • Evaluating relevance and sufficiency of evidence

    • Key Ideas and Details in Long Passages

      • Determining how a specific detail informs the argument

      • Relating key ideas to supporting details

      • Thesis

      • Tone

• Praxis Core Skills: Writing

  • Sentence Correction

    • Correcting Agreement Errors

      • Noun-Noun

      • Pronoun-Antecedent

    • Correcting Phrase, Clause, and Sentence Errors

      • Correcting Conjunction Errors+1 topic

        • Other Conjunction Errors

    • Correcting Punctuation Errors

      • Correcting Other Punctuation Errors+1 topic

        • Apostrophes

  • Usage

    • Identifying Punctuation Errors

      • Identifying Other Punctuation Errors+2 topics

        • Colons

        • Semicolons

    • Identifying Word Usage Errors

      • Identifying Adjective and Adverb errors+1 topic

        • Other Adjective and Adverb Errors

      • Identifying Preposition Errors

      • Identifying Pronoun Errors+2 topics

        • Ambiguity

        • Case

      • Verb Errors+2 topics

        • Tense

        • Voice

• Wonderlic

  • General Knowledge and Recognition

    • Reasoning with Dates

    • Recognizing duplicate pairs of names or titles

    • Recognizing duplicate pairs of words

    • Simple number function recognition

    • Vocabulary

  • Grammatical knowledge

    • Completing sentences

  • Mathematical functions and reasoning

    • Algebra

    • Completing numerical sequences

    • Computation

    • Finding averages

    • Recognizing decimal places

  • Verbal Logic

    • Analogies

    • Logical conclusions given two true statements

    • Odd word out