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Certified Bookkeeper

GES 202 -- 80 hours

Course Outline

• Certified Bookkeeper Program
  1. Eligibility Requirements
  2. Testing Program
  3. Code of Ethics
  4. Maintenance of Certification
  
  
• Accruals, Deferrals, and the Adjusted Trail Balance
  1. Why Accruals, Deferrals, and Other Adjustments are Made
  2. Accruing Revenues and Expenses
  3. Recognizing Revenues Collected in Advance
  4. Recognizing Expenses After a Prepayment
  5. Other Adjusted Entries
  6. Unadjusting Trial Balance Through the Adjusted Trial Balance


• Correction of Accounting Errors and the Bank Reconciliation
  1. When and Where Accounting Errors Occur and How They are Discovered
  2. Performing the Bank Reconciliation
  3. Finding and Correcting Errors on the Unadjusted Trial Balance
  4. Correcting Current-Period Accrual and Deferral Errors


• Payroll
  1. How to Pay Different Types of Employees
  2. Federal and State Wage-Hour Law
  3. Paying Employees Under Federal Law
  4. Employment Records and Payroll Recordkeeping
  5. Form W-4 and Comparable State Forms
  6. Withholding and Depositing Federal Taxes
  7. Federal Employment Reporting Forms and Due Dates
  8. When Wages Become Taxable
  9. Other Reporting Rules
  10. Payroll Register and Journal Entries


• Depreciation
  1. The Difference Between Book and Tax Depreciation
  2. Depreciation under GAAP
  3. Computing and Allocation Depreciation
  4. Depreciation Under Federal Tax Depreciation Rules
  5. Tax Depreciation of Vehicles


• Inventory
  1. General Concepts of Accounting for Inventory
  2. The Perpetual Method
  3. The Periodic Method
  4. Weighted-Average and Moving-Average Methods
  5. First-In, First-Out (FIFO) Method
  6. Last-In, Last-Out (LIFO) Method
  7. Lower of Cost or Market LCM Rule


• Internal Controls and Fraud Depreciation
  1. How to prevent, or spot, theft of inventory and other non-cash assets by employees
  2. Preventing employee theft, embezzlement or fraud by hiring the right personnel
  3. Insuring the company against theft.
  4. How to prevent, or spot, customer check fraud
  5. Signs that may indicate pay-roll fraud
  6. How to prevent, or spot, customer credit-card fraud.
  7. Recommended rules for company credit cards
  8. Preventing vendors from cheating the company