The webinar series will generally cover all major asset, liability, equity, income, and expense line items in a financial institution's basic balance sheet and income statement.

Bank Accounting: Boot Camp on the Basics - Part 1

August 28, 2025 | 2:30 pm - 4:30 pm EST

The first webinar will explain general accounting practices to include a discussion of double-entry accounting, the general ledger, and U.S. GAAP. Understanding the various financial statements typically prepared by banks and the impact a journal will have on GL accounts will be discussed.

This part will also focus on accounting for cash and amounts due from correspondent banks. Accounting entry examples and exercises will be provided.

Bank Accounting: Boot Camp on the Basics - Part 2

September 4, 2025 | 2:30 pm - 4:30 pm EST

The second webinar will focus on accounting for Investment securities and the bank's loan portfolio, to include accounting for premiums and discounts and unrealized gains and losses on investments, and accruals into the allowance for loan losses.

The associated income and expenses that flow through the income statement as part of the accounting cycle for these assets will also be covered. Accounting entry examples and exercises will be provided.

Bank Accounting: Boot Camp on the Basics - Part 3

September 11, 2025 | 2:30 pm - 4:30 pm EST

The third webinar will cover non-interest bearing assets to include premises and equipment, other real estate owned and prepaid expenses with a discussion on the associated expenses that flow to the income statement.

This part will include a discussion on official checks and the associated debits and credits that keep the bank's official check accounts in balance. Accounting entry examples and exercises will be provided.

Bank Accounting: Boot Camp on the Basics - Part 4

September 18, 2025 | 2:30 pm - 4:30 pm EST

The fourth webinar will cover interest bearing liabilities, to include deposits, borrowings, and debt, and the associated interest expenses that flow to the income statement. The capitalization of interest payable on deposits accounts and the handling of debt issuance costs will also be discussed.

This part will also look at the practice of accruing for future expenditures and other liabilities, to include a discussion on booking contingencies. Accounting entry examples and exercises will be provided.

Bank Accounting: Boot Camp on the Basics - Part 5

September 25, 2025 | 2:30 pm - 4:30 pm EST

The fifth webinar will focus on the equity section of an institution's balance sheet, to include the basic concept of common equity instruments and the roll forward of the current year's net income or net losses into the equity equation.

Accounting entry examples and exercises will be provided. Accounting for common transactions between a bank and its holding company will also be discussed in this last part of the series.What You'll Learn:

• General application of accounting practices to include a discussion of double-entry accounting, the general ledger and the flow of accounting transaction activity into a balance sheet and income statement.
  
• The impact of debits and credits posted to the major categories of assets, liabilities, equity, income and expense.
  
• An overview of the Accounting Standards Codification (ASC) and the concept of Generally Accepted Accounting Principles in the United States (U.S. GAAP) and the role of the Financial Accounting Standards Board (FASB).
  
• Examples and exercises to illustrate accounting transactions for major asset, liability, equity, income, and expense items will play a significant role in the learning experience.
  
• Discussions related to basic and important internal controls with description of why controls are important to the overall accounting and financial reporting process of the institution.
  
• Basic transactions with a bank's holding company with sample journal entries will be provided.
  
• Take-away accounting exercises will be provided to participants after each session.
  
• The presentation materials and the extensive exhibit take-aways provide a future reference source to all participants on the accounting topics covered.