- Eligibility Requirements
- Testing Program
- Code of Ethics
- Maintenance of Certification
- Why Accruals, Deferrals, and Other Adjustments are Made
- Accruing Revenues and Expenses
- Recognizing Revenues Collected in Advance
- Recognizing Expenses After a Prepayment
- Other Adjusted Entries
- Unadjusting Trial Balance Through the Adjusted Trial Balance
- When and Where Accounting Errors Occur and How They are Discovered
- Performing the Bank Reconciliation
- Finding and Correcting Errors on the Unadjusted Trial Balance
- Correcting Current-Period Accrual and Deferral Errors
- How to Pay Different Types of Employees
- Federal and State Wage-Hour Law
- Paying Employees Under Federal Law
- Employment Records and Payroll Recordkeeping
- Form W-4 and Comparable State Forms
- Withholding and Depositing Federal Taxes
- Federal Employment Reporting Forms and Due Dates
- When Wages Become Taxable
- Other Reporting Rules
- Payroll Register and Journal Entries
- The Difference Between Book and Tax Depreciation
- Depreciation under GAAP
- Computing and Allocation Depreciation
- Depreciation Under Federal Tax Depreciation Rules
- Tax Depreciation of Vehicles
- General Concepts of Accounting for Inventory
- The Perpetual Method
- The Periodic Method
- Weighted-Average and Moving-Average Methods
- First-In, First-Out (FIFO) Method
- Last-In, Last-Out (LIFO) Method
- Lower of Cost or Market LCM Rule
- How to prevent, or spot, theft of inventory and other non-cash assets by employees
- Preventing employee theft, embezzlement or fraud by hiring the right personnel
- Insuring the company against theft.
- How to prevent, or spot, customer check fraud
- Signs that may indicate pay-roll fraud
- How to prevent, or spot, customer credit-card fraud.
- Recommended rules for company credit cards
- Preventing vendors from cheating the company
Certified Bookkeeper
GES 202 -- 80 hours
Course Outline
- Certified Bookkeeper Program
- Eligibility Requirements
- Testing Program
- Code of Ethics
- Maintenance of Certification
- Accruals, Deferrals, and the Adjusted Trail Balance
- Why Accruals, Deferrals, and Other Adjustments are Made
- Accruing Revenues and Expenses
- Recognizing Revenues Collected in Advance
- Recognizing Expenses After a Prepayment
- Other Adjusted Entries
- Unadjusting Trial Balance Through the Adjusted Trial Balance
- Correction of Accounting Errors and the Bank Reconciliation
- When and Where Accounting Errors Occur and How They are Discovered
- Performing the Bank Reconciliation
- Finding and Correcting Errors on the Unadjusted Trial Balance
- Correcting Current-Period Accrual and Deferral Errors
- Payroll
- How to Pay Different Types of Employees
- Federal and State Wage-Hour Law
- Paying Employees Under Federal Law
- Employment Records and Payroll Recordkeeping
- Form W-4 and Comparable State Forms
- Withholding and Depositing Federal Taxes
- Federal Employment Reporting Forms and Due Dates
- When Wages Become Taxable
- Other Reporting Rules
- Payroll Register and Journal Entries
- Depreciation
- The Difference Between Book and Tax Depreciation
- Depreciation under GAAP
- Computing and Allocation Depreciation
- Depreciation Under Federal Tax Depreciation Rules
- Tax Depreciation of Vehicles
- Inventory
- General Concepts of Accounting for Inventory
- The Perpetual Method
- The Periodic Method
- Weighted-Average and Moving-Average Methods
- First-In, First-Out (FIFO) Method
- Last-In, Last-Out (LIFO) Method
- Lower of Cost or Market LCM Rule
- Internal Controls and Fraud Depreciation
- How to prevent, or spot, theft of inventory and other non-cash assets by employees
- Preventing employee theft, embezzlement or fraud by hiring the right personnel
- Insuring the company against theft.
- How to prevent, or spot, customer check fraud
- Signs that may indicate pay-roll fraud
- How to prevent, or spot, customer credit-card fraud.
- Recommended rules for company credit cards
- Preventing vendors from cheating the company























































