Accounting I
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2/27/2019 to 2/28/2019
When: According to Location
Where: Albany, Buffalo, Long Island, Westchester
United States

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Accounting 1

Course Credit: 10 CTLE for SDBLs | 12 CPE for CPAs

$275 for Members / $375 for Non-Members

This course provides attendees with an introduction to fund accounting in school districts. It will provide attendees with a comprehensive understanding of what governmental accounting means and how accounting entries are recorded on a modified accrual basis of accounting.  Accounting 1 will cover accounting for assets, liabilities, revenues and expenditures for a school district during the school year and will also cover the specific accounting issues of the General, Food Service and Agency Funds.

Topics Covered:

  • Overview of governmental accounting

    • What is it

    • What is different from other types of accounting

    • Comparison of the focus of different basis of accounting methods

    • Uniform System of Accounts in NYS

      • School District Accounting and Reporting Manual

      • Planning for ESSA and Transparency Reporting

  • Accounting for Cross-fund Transactions

    • Recording budgets and encumbrances

    • Assets

    • Liabilities

    • Fund Balance

    • Revenues

    • Expenditures

  • Accounting for the General Fund

    • Taxes Collection process

    • Prepaid Expenditures

    • Due to ERS/TRS

    • State Aid

    • Billing Other Districts - Tuition, Foster Care, Parentally-Placed

    • Fund Balances

  • Accounting for the Food Service Fund

    • State and Federal Aid claiming

    • Accounting for inventory

    • Accounting for sales tax

    • Accounting for surplus food

  • Accounting for the Agency Fund

    • What should be accounted for here and what shouldn’t?

    • Recording payroll related transactions

    • Accounting for Extraclassroom Activities


Locations, Presenters, and Schedule

Day 1 Registration 8:00 a.m. | Program: 8:30 a.m.-4:30 p.m.
Day 2 Registration 8:00 a.m. | Program: 8:30 a.m.-12:00 p.m.

Long Island - January 22 & 23

Western Suffolk BOCES
31 Lee Avenue, Wheatley Heights, NY 11798
Presented by Tim Doyle, The Bonadio Group

Albany - January 31 & February 1

Location Change!
The Desmond Albany
660 Albany Shaker Rd, Albany, NY 12211

Presented by Sarah Morrison, Senior State Aid Planning Specialist, Questar III BOCES

Western - February 6 & 7

355 Harlem Rd, West Seneca, NY 14224
Presented by Michael DeBadts, Raymond F Wager, CPA, P.C. a division of Mengel Metzger Barr & Co. LLP

Westchester - February 27 & 28

Putnam | Northern Westchester BOCES
200 BOCES Drive, Yorktown Heights, NY 10598
Presented by Tim Doyle, The Bonadio Group

Cancellation Policy
Cancellations must be received in writing (or by email at three full days prior to the start of the program (unless otherwise stated per event) and are subject to a cancellation fee. There are no refunds for cancellations received less than three business days prior to the start of the program.

Administrative Fee Assessments: If you request to change your registration location for multi-location events, there may be an additional administrative fee of $50 imposed for the registration transfer.