Events Search
  Summary & Check Out (0)
Wednesday, February 18, 2026 Live Webcast

Proper Financial Accounting for Partnerships and LLCs (X4-7251017)

1:00 PM - 5:00 PM EST
webcast

Vendor Platform

4 CPE Credits in AA

OVERVIEW

Although they are the most common entities for small and mid-sized business, financial (book) accounting for partnerships and LLCs are rarely discussed.  This course examines the proper financial accounting for these tax-driven entities.

DESIGNED FOR

CPAs in public practice and members in industry seeking a better understanding of financial accounting for partnerships and LLCs

BENEFITS

  • Apply financial accounting concepts to partnerships and LLCs
  • Identify planning strategies and potential pitfalls.

HIGHLIGHTS

  • Importance of Partnership capital accounts
  • Book vs tax capital accounts
  • Partnership capital contributions
  • Section 704(b) capital rules and OCBOA
  • GAAP balance sheet impact of capital contributions
  • Bonus and Goodwill methods
  • Ceiling Rule and Remedial allocations
  • GAAP partner capital accounts

COURSE LEVEL

Intermediate

PREREQUISITES

Basic working knowledge of business taxation

ADVANCE PREPARATION

None

INSTRUCTOR

Douglas Van Der Aa

Douglas J. Van Der Aa, CPA, J.D.

Douglas J. Van Der Aa, CPA, J.D., has been a highly rated speaker and seminar leader for CPA Associations and other organizations throughout the country for more than 18 years. Doug has over 25 years of professional experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. He taught for 12 years as an Adjunct Instructor and for one year as Assistant Professor of Accounting and Taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs.

PRICING

$129.00 - Member

$159.00 - Nonmember

Register Today


Note: Online pre-registration will close on February 18 at 12:30 PM.

ADDITIONAL OPTIONS

Remind me to register

Print a registration form

COURSE DEVELOPER

ACPEN

AREAS OF INTEREST