Accounting Basics: Refresher for Bankers
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Get a full refresher course on accounting for banking professionals.This topic will provide you with the basics/refresher of accounting. The information will demonstrate how the income statement, statement of owner's equity, balance sheet, and statement of cash flows are developed and connect to each other, and cover the ten step accounting cycle leading up to the creation of the financial statements including the rules of debits and credits, accrual versus cash basis accounting, adjusting entries, accounting for inventory and receivables, long-term liabilities and depreciation, proper analysis of the notes to the financial statements, types of financial statements, and the CPA opinion. Several hands-on examples to reinforce the accounting concepts will also be included.
David L. Osburn, M.B.A., CCRA, Osburn & Associates, LLC
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