Dakota College at Bottineau
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Certified Bookkeeper

$1,995.00 (USD)



I. Certified Bookkeeper Program
    A. Eligibility Requirements
    B. Testing Program
    C. Code of Ethics
    D. Maintenance of Certification
II. Accruals, Deferrals, and the Adjusted Trial Balance
    A. Why Accruals, Deferrals, and Other Adjustments are Made
    B. Accruing Revenues and Expenses
    C. Recognizing Revenues Collected in Advance
    D. Recognizing Expenses After a Prepayment
    E. Other Adjusted Entries
    F. Unadjusting Trial Balance Through the Adjusted Trial Balance
III. Correction of Accounting Errors and the Bank Reconciliation
    A. When and Where Accounting Errors Occur and How They Are Discovered
    B. Performing the Bank Reconciliation
    C. Finding and Correcting Errors on the Unadjusted Trial Balance
    D. Correcting Current-Period Accrual and Deferral Errors
IV. Payroll
    A. How to Pay Different Types of Employees
    B. Federal and State Wage-Hour Law
    C. Paying Employees Under Federal Law
    D. Employment Records and Payroll Recordkeeping
    E. Form W-4 and Comparable State Forms
    F. Withholding and Depositing Federal Taxes
    G. Federal Employment Reporting Forms and Due Dates
    H. When Wages Become Taxable
    I. Other Reporting Rules
    J. Payroll Register and Journal Entries
V. Depreciation
    A. The Difference Between Book and Tax Depreciation
    B. Depreciation under GAAP
    C. Computing and Allocation Depreciation
    D. Depreciation Under Federal Tax Depreciation Rules
    E. Tax Depreciation of Vehicles
VI. Inventory
    A. General Concepts of Accounting for Inventory
    B. The Perpetual Method
    C. The Periodic Method
    D. Weighted-Average and Moving-Average Methods
    E. First-In, First-Out (FIFO) Method
    F. Last-In, First-Out (LIFO) Method
    G. Lower of Cost or Market LCM Rule
VII. Internal Controls and Fraud Depreciation
    A. How to Prevent or Spot Theft of Inventory and Other Non-cash Assets by Employees
    B. Preventing Employee Theft, Embezzlement, or Fraud by Hiring the Right Personnel
    C. Insuring the Company Against Theft
    D. How to Prevent or Spot Customer Check Fraud
    E. Signs that May Indicate Payroll Fraud
    F. How to Prevent or Spot Customer Credit Card Fraud
    G. Recommended Rules for Company Credit Cards
    H. Preventing Vendors From Cheating the Company






Dakota College at Bottineau
Community Education
105 Simrall Blvd
Bottineau, ND 58318 US

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