Course Summary:
This workshop is designed for bankers seeking to learn and gain an understanding of accounting for a Bank's primary sources of interest income - The loan portfolio and investment securities.
Course Details:
This 2-part workshop program will allow for the participant to develop an understanding of the accounting requirements over a bank's loan portfolio as well as its investment securities portfolio. This event will incorporate attendee breakout rooms, consisting of specific discussions, accounting examples, and problem-solving. Space is limited, so register today!
This training is essential for bankers looking to deepen their understanding of accounting for a bank's primary interest-earning assets, including loan portfolios and investment securities. Through interactive workshops, participants will gain practical knowledge of accounting requirements, internal controls, and problem-solving techniques.What You'll Learn:Bank Accounting: Interest Earning Assets - Part 1
November 12, 2025 | 11:00 am - 1:30 pm EST
Part 1 will cover the accounting requirements for loan portfolio credit losses under CECL, accounting for non-accrual loans, modified loans, acquired loans, loans held for sale, and loan fees and costs. In addition, the key internal controls over the lending function will be discussed. The workshop portion of this part will involve the solving of accounting entries for certain loan transactions as well as the identification of control activities that protect the loan portfolio from losses due to error or fraud.
Bank Accounting: Interest Earning Assets - Part 2
November 14, 2025 | 11:00 am - 1:30 pm EST
Part 2 will cover the accounting requirements for debt and equity securities to include recording credit losses under CECL. This part will discuss the accounting requirements over purchase premiums and discounts, purchased interest and the amortization of premiums for callable debt securities. The fair value accounting requirements over equity securities will also be discussed. In addition, the key internal controls over the investment function will be discussed. The workshop portion of this part will involve the solving of accounting entries for certain investment transactions as well as the identification of control activities that protect the investment securities portfolio from losses due to error or fraud.
Continuing Education Credits:
Click the 'Credits' tab above for information on PHR/SPHR, PDCs, and other CE credits offered by taking this course.
