BECKER CPA REVIEW 2012 PDF

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Candidates can prepare for and pass the US CPA Exam in 6 to 18 . Course Software & Course Manual President of the PR CPA State Society pdf - soup - download: becker cpa bec pdf becker cpa final review edition becker's cpa exam review - course software manual i table of. PDF Drive is your search engine for PDF files. As of today we have . Wiley CPA Exam Review , Auditing and Attestation. Pages·· MB·1,


Becker Cpa Review 2012 Pdf

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study material, cpa exam study guide books becker cpa bec pdf pdf becker cpa final review videos far 1 avi mediafire. Hey guys, I'm taking REG tomorrow, and was wondering if any of the changes made in from the Becker update PDF was relevant to the. Becker CPA Review - Financial Accounting and Reporting 1 Lectures - Textbook Uploaded by. hossein_eskandar. Becker CPA Review REG1.

Reply Delete The review notes have been a tremendous help. Is there like a ninja or becker type study material for the CISA. The mobile flashcard set includes over cards with questions on the front and brief answers on the back. Use the Blueprints as a study guide in conjunction with other Exam review and preparation materials available to you. Roger CPA Review course analysis and overview of the pros and cons, study materials, pricing options, and overall rating. The table below presents the design of the Exam by section, section time and 3.

We combine powerful practice tools with expert instructors for rigorous preparation every step of the way. Source 2: cpa australia study material. Becker CPA was the most up-to-date app at the time of this review. The result is the international Does anyone know of a free CPA exam study guide? I think i'm going to just skip the Becker or any other prep courses and just take all four parts and see what I pass Gather all of these free resources before you start to study for the exam.

Even though Becker is one of the more expensive courses on the CPA review course market, it can provide you with a thorough study plan that will help you pass the CPA. Sample notes can be sent to you via email for confirmation before download. Anytime, anywhere. I personally used Becker and found it perfect for my needs.

Given that it is still busy season, these notes have been a great supplement to the study material as they highlight many of the core concepts and can be easily read "on-the-go". Use all of these tips to prepare for the CPA exam. Songbeat 1. FREE Shipping on eligible orders. Becker Professional Education has successfully prepared almost 1 million CPA candidates by delivering the right CPA Exam preparation in the right amount and in the right way. There are several options when you decide to go with Becker: you can do self-study, attend live video lectures, or opt to go to a classroom.

Hey for any Becker related materials just email luckyak47 gmail. Please read carefully all the details book. All updated content is available now in the Wiley CPAexcel online course, test bank, and study guides. Do you want to pass on your first try? So we've compiled the best available free CFA material just for you, so you can spend less time searching and testing this stuff, and get right down to preparing for your exam.

This new course is more personalized and more efficient than ever before with our innovative Adapt2U Adaptive Learning Technology. Your choice of CPA exam study materials is a key determinant of your success. Last Updated: October 15, Read on to see all the free resources we've identified for you!

Hence, these CPA study materials will be your best friend and constant companion for the next 6 to 18 months, so your choice had better be on point.

Exams are based on the learning objectives outlined within this Study Guide. Unfortunately, my CPA Study notes have been removed by blogger. Research has shown that students who have a study plan are more likely to stick to their studies and reach their goals. Page CPA Roger CPA Review Material Variances Labor Variances The computational form of the labor variances is similar to the calculation of material variances — except that the price being used changes from price per pound of material to price rate per hour of labor, and the quantity changes from pounds, yards, etc.

The material in this Study Guide has been prepared based upon standards and legislation in effect as at 1 January The 1 thing that passing the CPA exams comes down to is your studying… that sounds obvious, but most people just sit down each day and think theyre studying, when theyre really just wasting time.

Our sample problems, task-based simulations, mock exams and more are formatted to mirror how they appear on the exam. Thanks for sharing such a great information, Hope you will publish more.

Login to access free resources and community support to help you pass the CPA exam. Digital flash cards 7. The first book is Becker v1. You can cover your syllabus within a short period of Time. The Becker CPA Review offers two exceptional features that allow you to plan your study schedule and make the most of the time that is available to you.

It is important to have a basic approach when beginning a testlet. Following the same consistent approachwill provide you an opportunity to increase the time you have to focus on the task's requirements. Werecommend the following:. However, be sure and take into account any additional time yousaved while completing earlier testlets and the difficulty of the particular simulation you areworking.. J Use the keyword search function when completing research tasks.

When working through the task-based simulations, a common work tab will be entitled "Research. The details of howto work within the Authoritative Literature or the Standards function are covered in the course manualincluded with the Course Disc you received. It should be noted that the most time efficient manner to searchthe Authoritative Literature available on the exam is through the use of a keyword search.

Please be sure andhave read through the manual for additional details and tips on utilizing the functionalities within thesimulations. Intro t I O",Vry! Becker ducational Development Corp.

This should entail setting aside approximately a week to review each section for whichyou have a scheduled exam date. During this final review period, don't begin to study new topics, as you don'thave the time to master them; knowing that you don't have enough time may upset you, which in turn willdisrupt your ability to show the examiners what you do know.

Therefore, you should review only what you have studied-and you should do that in a manner that heightensrather than reduces your confidence. By this time, if you've followed your plan carefully, you'll know yourstrengths many and your weaknesses few.

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Of course, your last week's review should focus on your areasof weakness, but don't focus on those areas exclusively. If you work only on your weak points, you'llstrengthen them, but you'll be so focused on your weaknesses you may become distressed. Instead, you maywant to associate each review of an area of relative weakness with a review of an area of relative strength inorder to keep your confidence intact.

Be sure to have located directions to the Prometric testing center where you chose to sit and have informationregarding the parking and other accommodations available there. We suggest you contact the Prometric siteor consult the website www.

Expect to feel tense and uncertain during the week before the examination. You can manage stressby following several tips. Take some comfort from that shared misery.

Realize also that the examiners indirectly recognize thatstress by curving scores on the examination and by re-grading failed parts. Get as much rest as you can, exercise regularly, and eat balanced nutritional meals. The evidence isoverwhelming that adequate rest, exercise, and nutrition minimize the harmful and disruptive physicaland psychological effects of tension. You'll impair your health and threaten your performance on the examination. Treat yourself to timeaway from concentrated study.

Focus on the fact that the time to study and learn new material is behindyou. Ttl'" You may want to try a technique called "imaging. Imagine that you're taking the examination and handling itsdemands well. Or, imagine you've received your passing grade. This may boost your confidence.

The examiners must limit the amount of detail they demand and the scope of topics on which they canfocus during the time allowed for the examination. All rights relerved. The odds are that it will be a surprise to most exam takers. Simply gather your wits about you andprepare the best answer you can. Do not omit the question simply because you are unfamil"lar with thetopic. Most likely, the examiners are looking for you to exercise professional judgment in tackling thetopic.

You will be able to answer most of the questions on the examination easily, and you'll know how towrestle with the harder problems in ways that will earn you a passing grade. Even if you've accomplishedonly most or some of your study goals, take comfort in the knowledge that you're better prepared thanmany other candidates. This margin should enable you to handle any unexpected delays in travel that may arise.

Second, dress in comfortable clothing.

The "layered look" should serve you best. The room in which you takethe examination may be perfectly comfortable, but it may be over- or under-heated for the season, and you'llwant to be able to adjust to prevailing conditions. Additional test center administration procedures should be available on either the AICPA exam website www. Upon the successful completion of our course and passing the CPA Exam, we invite you to considerjoining the esteemed faculty of Becker Professional Education.

We employ a strong cadre of carefullyselected professionals with advanced academic degrees and years of practical experience. Our facultyhelp students relate to the business world, make tangible connections between theory and practice, andbring immediate relevance to you. Becker's culture of passion among its faculty and its commitment to keeping themselves professionally upto date are the key factors driving all aspects of our mission. As a Becker faculty member, you will help others achieve their career goals and personal potential whileearning a suppiemental income.

You get the satisfaction of making a positive impact on the quality of theCPA profession. You also get a unique opportunity to grow personally and professionally:. Specialty areas of need include financiai accountingand reporting, governmental and not for profit accounting, taxation, business law, auditing and attestation,economics, cost and managerial accounting. In addition to competitive compensation, Becker Professional Education faculty may be eligible for CPEcredit decided by each jurisdiction.

Please send a resume or CV to careers becker. If you have questions, you can also contact a Becker facultyrecruiter at If you are taking this course in a liveclassroom, you will be receiving a short instructor evaluation at the end of this section by email. Please take the 5 to 10 minutesneeded to complete this evaluation. Your input is very important to us. If you do not receive this evaluation by email, pleasecomplete the evaluation below for all instructors in your section.

FAX the completed evaluation to To ensure you receive the email invitation, be sure to add sbsupport iotasolutions. For your convenience, please find the instructions for the most commonly used e-mail services and programs at: During the evaluation period, the evaluations are directly available at http: If you do not evaluate all yourinstructors, you will continue to receive periodic reminders from sbsupport iotasolutions.

We thank you in advance for your cooperation. Please list your class location: Please list your instructors' names: I I I IPlease answer the questions belowby checking the box to the right ofthe question: This instructor communicated in awaythat helped me learn in the class.

This instructor demonstratedknowledge of the subject matter bygiving examples, working questionsduring the lecture and answeringquestions while at the class. This instructor showed agenuineinterest in preparing me for the exam. I would recommend this instructor toothers.

Describe at least one characteristic oraspect of your instructor's teachingthat could be improved in order toprovide students with a better learningexperience. Use the back ofihis page foradditional space, if needed. Describe at least one of yourinstructor's teaching strengths thatyou found helpful or valuable. Use the back of this page foradditional space, if needed. All rishts reserved. All rights re,erved. Filing status Exemptions Gross income Capital gains and losses Task-based simulations We expect this tocontinue throughout and Depending on the timing of your particular exam [Note that tax law in effect 6 monthsprior to your exam is "fair game" for testing.

L periodic updates to the Regulation textbooks may be required. You can subscribe to automatic notification of updates by clicking on the"Notify me by email Label For the year Jan. H Home address numbel" and slreet. I Apt. You must enterOtherwise, E i.. E City, lown or post office, state, and ZIP code. If you have a foreign address, see page Checking a box below will notPresldentlal change your tax or refund. Filing StatusCheck only onebo,1 0 Single 4 0 Head of household with qualifyin9 person.

See page Enter spouse's SSN above child's name here Total number of exemptlons c1mmed d6a o Yourself. If someone can claim you as a dependent, do not check box 6af Boxes checkedExemptions on 58 and 6bb o Snouse No.

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Alsoattach FormsW-2G andR if taxwas withheld. If you did notget a W-2,see page Enclose, but donot attach, anypayment. Also,please useForm V. Attach Form s W-2Taxable interest. Attach Schedule B if requiredTax-exempt interest. Attach Schedule B if required 9aQualified dividends see page Taxable refunds, credits, or offsets of state and local income taxes see page 23 f-',0'--jtAlimony received 11Business income or loss.

Attach Schedule D if required. If not required, check here'" D 13Other gains or losses. Attach Form Attach Schedule E 17Farm income or loss. List type and amount see page This is your total income" 22Educator expenses see page 29 Certain business expenses of reservists, perlorming artists, andfee-basis govemment officials. Attach Form Moving expenses.

Subtract line 36 from line This is your adjusted gross Income.. D Spouse was born before January 2, , D Blind. Otherwise, see page 37Taxable Income. Subtract line 42 from line If line 42 is more than line 41, enter Tax see page Check if any tax is from: Alternative minimum tax see page Attach Form Add lines 44 and 45Foreign tax credit.

Attach Form if required. Credit tor child and dependent care expenses. Allach Form Education credits from Form , line 29Retirement savings contributions credit. Attach Form Child tax credit see page 42 Credits from Form: These are your total creditsSubtract line 54 from fine If line 54 is more than Hne 46, enter ab bStandardDeductionfor- People whocheck anybox on line3ga, 3gb, or40b or whocan beclaimed as adependent,see page All others: Attach Form jf requiredAdditional taxes: Attach SChedule HAdd lines 55 throuah This is our total tax Making work pay and government retiree credits.

Attach Schedule M Earned income credit EIC. Attach Form 67! Amount paid with request for extension to file see page 72 68 I: These are your total payments 71RefundDirect deposit?

See page 73and fill in 73b,73c, and l3d,or Form This is the amount you overpaid Amount of line 72 you want refunded to you. If Form is attached, check here Subtract line 71 from line For details onhTOW to pay, see page Your signafure Date Your occupation Daytime phone numberSee page Keep a copyr Spouse's signature. If a joint return, both must sign. Date Spouse's occupation " '.

Requirement for Filing who must file? General RuleGenerally, a taxpayer must file a return if his or her income is equal to or greater thanthe sum of: The personal exemption plusb. The regular standard deduction except for married filing separately plusc. The additional standard deduction amount for taxpayers age 65 or over or blind except for married persons filing separately. ExceptionsCertain individuals must file income tax returns even if their income is lower than the"general rule" requirement.

Individuals who receive advance payments of earned income credit must file. When to File1.

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Automatic Six-Month Extension - October 15An automatic six-month extension until October 15 is available for thosetaxpayers who are unable to file on the Aprii 15 due date. The automatic six-month extension is not an extension for the payment of any taxes owed.

Although granted automatically, the six-month extension must be requested bythe taxpayer by filing Form by April 15th. Payment of TaxWith either extension, the due date for payment of taxes remains April Taxpayers Who are Out of the CountryTaxpayers who are outside of the United States on the filing date and have theirprincipal place of business outside the United States or are stationed outside theUnited States have an automatic two-month extension to file, but not to pay.

Suchpersons need not file for the extension, but must include documentation if the extensionis taken. They can also request the other extensions under the same ruies as for othertaxpayers. Rl-7Regulation 1II. Enter spouse's SSN aboveand full name here If thequalifying person is a child but not your dependent, enter thischild's name here Single - Use the End-of-Year TestAny taxpayer who does not qualify for one of the other filing classes must use the singlestatus by default.

Single at year end2. Legally separatedB. Joint Returns - Use the End-of- Year TestIn order to file a joint return, the parties must be married at the end of the year, living togetherin a recognized common law marriage, or married and living apart but not legally separatedor divorced.

If married during the year, a joint return may be filed, provided the parties are marriedat year end. If divorced during the year, a joint return may not be filed. If one spouse dies during the year, a joint return may be filed.

Married Filing SeparatelyA married taxpayer may file a separate return even if only one spouse has income for theyear. In a separate property state, a husband and wife who elect to file using the marriedfiling separately status must separately report their own income, exemptions, credits, anddeductions on their own individual income tax returns.

In a community property state, most ofthe income, deductions, credits, etc. Two Years After Spouse's DeathA qualifying widow er is a taxpayer who may use the joint tax return standarddeduction and rates but not the exemption for the deceased spouse for each of twotaxable years following the year of death of his or her spouse, unless he or sheremarries.

In the event of a remarriage, the surviving spouse will file a tax return Uointor separate with the new spouse. Principal Residence for Dependent ChildThe surviving spouse must maintain a household that, for the whole taxable year, wasthe principal place of abode of a son, stepson, daughter, or stepdaughter Whether byblood or adoption. The surviving spouse must also be entitled to a dependencyexemption for such individual.

Head of HouseholdHead of household status entitles certain taxpayers to pay lower taxes. The lower tax resultsfrom a larger standard deduction and "wider" tax brackets.

To qualify, the followingconditions must be met: The individual is not married, is legally separated, or is married and has lived apartfrom hislher spouse for the last six months of the year as of the close of the taxableyear. The individual is not a "qualifying widow er. The individual is not a nonresident alien.

The individual maintains as his or her home a household that, for more than half thetaxable year, is the principal residence of: A Dependent Son or Daughter or descendent 1 Legally adopted children, stepchildren, and descendents qualify as sonsand daughters. The definition of head-of-household conforms withthe uniform definition of a child. To qualify for head-of-household status,the child must either be a qualifying child or qualify as the taxpayer'squalifying relative.

Assuming all other requirements are met, a noncustodialparent is entitled to the head of household status if the custodial parent haswaived the right to the dependency exemption by completing a Form Father or Mother not required to live with laxpayer A dependent parent is not required to live with the taxpayer, provided thetaxpayer maintains a home that was the principal residence of the parent for theentire year.

Maintaining a home means contributing over half the cost of upkeep. This means rent, mortgage interest, property taxes, insurance, utility charges,repairs, and food consumed in the home. Dependent Relatives must iive wilh taxpayer Parents, grandparents, brothers, sisters, aunts, uncles, nephews, and nieces aswell as stepparents, parents-in-law, etc.

A dependentrelative other than a father or mother must live with the taxpayer. Note thatcousins, foster parents, and unrelated dependents do not qualify.

If someone can claim you as a dependent, do not check box 6a. Persons Claimed as DependentsPersons eligible to be claimed as dependents on another's tax return will not be allowed apersonal exemption on their own returns. Married Taxpayers1. Each Spouse Receives Personal ExemptionEach married taxpayer claims his or her own personal exemption on the joint orseparate return, as the case may be. The exemption for a spouse is alwaysconsidered to be a personal exemption not a dependency exemption , even if thespouse does not work.

Spouse as Personal Exemption on a Separate ReturnUsually, a married taxpayer filing separately is entitled to claim only his or her ownpersonal and dependency exemption. However, a married taxpayer filing separatelymay claim his or her spouse's personal exemption if both of the following tests are met: The taxpayer's spouse has no gross income; andb.

The taxpayer's spouse was not claimed as a dependent of another taxpayer. Birth or Death During YearIf a person is born or dies during the year, he or she is entitled to either a personal or adependency as appropriate exemption for the entire year.

Exemptions are not prorated. The actual dollar amounts which change each year due to indexing are rarely tested. Eachcategory has requirements: Taxpayers must obtain a Social Security number for any dependent who hasattained the age of one as of the close of the tax year. Was born during the year, or Died during the year.

Qualifying ChildIf the parents of a child are able to claim the child but do not, no one else may claim the childunless that taxpayer's AGI is higher than the AGI of the highest parent.

In general, a child is a qualifying child of the taxpayer if the child satisfies the following: Close RelativeUnder the close relationship test, to be a qualifying child of a taxpayer, the child mustbe the taxpayer's son, daughter, stepson, stepdaughter, brother, sister, stepbrother,stepsister, or a descendant of any of these.

An individual legally adopted by thetaxpayer, or an individual who is lawfully placed with the taxpayer for legal adoption bythe taxpayer, is treated as a child of the taxpayer by blood. A foster child who is placedwith the taxpayer by an authorized placement agency or by jUdgment, decree, or otherorder of any court of competent jurisdiction also is treated as the taxpayer's child.

Age LimitThe age limit test varies depending on the benefit. In general, a child must be youngerthan the taxpayer, and under age 19 or age 24 in the case of a full-lime student to bea qualifying child although no age limit applies with respect to individuals who aretotally and permanently disabled at any time during the tax year. A "full time" studentis a student who attends an educational institution for at least part of each of fivemonths during the taxable year.

An "educational institution" is one that maintains full-time faculty and a daytime program. School attendance only at night does not qualify. All reserved. Residency and Filing RequirementsUnder the residency and filing requirement tests, a child must have the same principalplace of abode as the taxpayer for more than one half of the tax year.

Further, the childcannot file a joint tax return for the year unless it was filed only for a refund claim. PORT does not apply to a qualifying child. However,the child is a qualifying child only if the taxpayer can and does claim an exemption forthe child. Support Test ChangesThe support test has been modified to determine if the child did not contribute morethan one-half of his or her own support.

The requirement that the taxpayer parent provides over one-half of the child's support is eliminated.

Qualifying RelativeTaxpayers can apply the "SUPORT" dependency exemption rules to claim a dependencyexemption for a qualifying relative who does not satisfy the qualifying child requirements. Support means the actualexpenses incurred by or on behalf of the dependent. Scholarships received by adependent student child or stepchiid are not included in determining the student's totalsupport.

However, Social Security and state welfare payments are included in thedependent's total support, but only to the extent that such amounts are actuallyexpended for support purposes. Definition of Taxable IncomeOnly income that is taxable is included for the purpose of determining whetherthe dependent has earned less than the exemption amount.

Non-taxable Income 1 Social Security at low income levels 2 Tax-exempt interest income state and municipal interest income 3 Tax-exempt scholarshipsPrecludes Dependent Filing a Joint ReturnA taxpayer will lose the exemption for a married dependent who files a joint returnunless the joint return is filed solely for a refund of all taxes paid or withheld for thetaxable year Le.

Married children may be claimed as dependents provided they do not file joint returnswith their spouses except to claim a refund of all taxes paid and provided they satisfyall other requirements for dependency. RelativeChildren, grandchildren, parents, grandparents, brothers, sisters, aunts and uncles,nieces and nephews as well as stepchildren, in-laws, etc.

Children include legally adopted children, foster children, andstepchildren. Foster parents and cousins must live with the taxpayer the entire year. A child born at any time during the year may be claimed as a dependent Le.

General Rule - Custodial ParentsGenerally, the parent who has custody of the child for the greater part of the year takesthe exemption determined by a "time" test, not the divorce decree. It does not matterwhether that parent actually provided more than one-half of the child's support. If theparents have equal custody during the year, the parent with the higher adjusted grossincome will claim the exemption. RlRegulation A noncustodial divorced or separated parentmay claim the exemption for his or her child if the custodial parent waives the right tothe exemption.

This is done by the custodial parent's signing of a written declarationthat is attached to the noncustodial parent's return. Form is used as the requiredwritten declaration. The custodial parent may revoke the release of claim using theForm , provided 1 notice is given to the noncustodial parent at least one tax yearin advance i.

There is an increasedstandard deduction NOT an additional exemption for being: General RUles taxable when withdrawn Generally, retirement money cannot be withdrawn until the individual reaches the ageof 59Y.

A taxpayer is required to startwithdrawals by the age of 70Y. Benefits are not taxable until the taxpayer receives thedistribution. Taxation of Distributions benefits a. Regular Tax 1 Ordinary Income traditional deductible IRA distributions When a person retires, the funds will be taxed as ordinary income whenreceived regardless of what type of income, such as capital gain, wasearned while the funds were invested. Return of capital is not taxable; thus, the amount receivedmust be prorated between the contributed and non-contributoryportions of the account.

College tuition, books, fees, etc. Exception to penalty tax There is no penalty if the premature distribution was used to pay: Investment of FundsThe amounts invested in an IRA can be placed into a domestic trust or a custodialaccount or can be invested directly in individual annuity contracts issued by aninsurance company.

An individual's interest in the pian must be non-forfeitable. AnnuitiesThe investment amount is divided by a factor representing the number of months over whichthe investment will be recovered.

This factor is based on the age of the annuitant at the startof the payout period. Factors range from for starting ages under 56 to for startingages over Live Longer than Actuarial Payout PeriodIf the annuitant lives longer than months, then further payments are fully taxable. Instructions for Schedule E Form Combine lines 35 and Enter the result here and include in the total on line 41 below 39 I I SummarY40 Net farm rental income or loss from Form Also, complete line 42 below.

Combine lines 26, 32, 37, 39, and Enter your gross If you were a real estateprofessional see page E-2 , enter the net income or Ooss you reportedanywhere on Form or Form NRfrom all rental real estate activitiesin which you materiallv oarticioated under the oassive activitv loss rules. GeneralThe basic formula for the determination of net rental income or loss is as follows: Rental of Vacation Homea.

Rented Less than 15 DaysIf the residence is rented for less than 15 days per year, it is treated as apersonal residence. The rental income is excluded from income, and mortgageinterest first or second home and real estate taxes are allowed as itemizeddeductions. Depreciation, utilities, and repairs are not deductible. Expenses must be pro-rated betweenpersonal and rental use see example below. However, a different pro-rationmethod is used for mortgage interest and property taxes see' in the examplebelow , than for other property-related expenses e.

Rental use expenses are deductible only to the extent ofrental income. Thus, of the three-month period the vacation home is used, one-third is personal and two-thirds is rental. These amounts are deductible in the following order: RlRegulation 1 3.

Services received at fair market value;5. Reduce the amount realized by any selling expenses e. There are a number ofinstances in which the taxpayer's basis in property is to beadjusted upward or downward. EXAMPLEUnder the IRe, the receipt of a nontaxable stock dividend will require the shareholder tospread the basis of his original share over both the original shares and the new shares receivedresulting in the same total basis, but a lower basis per share of stock held.Attach Form Moving expenses.

The individual is not a "qualifying widow er. Find out the truth.. Advantages, disadvantages, implications, and constraints2.

Accounting for Non-accountants

Live Longer than Actuarial Payout PeriodIf the annuitant lives longer than months, then further payments are fully taxable. Differences between tax and financial accounting1. Although my notes are based upon Becker material, the notes were created by me and the material contained within were general accounting principles available in the public domain.

By using this site, you agree to the Terms of Use and Privacy Policy. This means rent, mortgage interest, property taxes, insurance, utility charges,repairs, and food consumed in the home. Live Classroom Learn from knowledgeable instructors in over classrooms worldwide on a structured schedule.