Accounting I, II, and III start with an introductory course on fund accounting in school districts, and build upon that in the two subsequent courses to cover more advanced topics ranging from accounting for pension contributions and depreciation of fixed assets to preparing school district financial statements and filing the ST- 3 report.

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

$275 for Members / $375 for Non-Members

Locations, Presenters, and Schedule

Accounting Workshops are held throughout the state annually from January to April. Check back for future dates. For this past year's dates/locations see below.

Capital

NYSASBO Training Center, 453 New Karner Rd, Albany
Presented by Sarah Morrison, Questar III BOCES

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.

Western

Erie I BOCES, 355 Harlem Road, West Seneca
Presented by representatives from Raymond F. Wager, CPA, P.C.

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

Nassau BOCES, George Farber Administrative Center,
71 Clinton Rd, Garden City, NY
Presented by Representatives from R.S. Abrams & Co., LLP

Accounting 1 & 3

Day 1 Registration 8:00 a.m. | Program: 8:30 a.m.-3:30 p.m.
Day 2 Registration 8:00 a.m. | Program: 8:30 a.m.-1:00 p.m.

Accounting 2

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.

Mid-Hudson 

Dutchess County BOCES, 5 BOCES Road, Poughkeepsie
Presented by Sarah Morrison, Questar III BOCES

Accounting 1

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

Accounting 2 & 3

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. 

Accounting 1

This course provides attendees with an introduction to fund accounting in school districts.

Topics Covered:

Basics of accounting and journals and ledgers
Principles of governmental accounting
The School District Accounting and Reporting Manual
Sources of revenue, capital assets, non-current liabilities, trust and agency
Recording payroll transactions
Trust funds, fund balance reserves
TRS/ERSliabilities

Accounting 2

The course builds on Accounting 1.

Topics Covered:

Review of basic school district accounting concepts
Accounting for general fund activities
Accounting for school food service activities
Accounting for special aid fund activities
OMB Circular A-87 and OMB Circular A-133 compliance requirements
Accounting for capital project fund activities

Accounting 3

Builds on Accounting 2 and focuses on the year-end book closing and preparation of school district financial statements. Newly updated materials now include how to prepare financial statements.

Topics Covered

New! How to Prepare Financial Statements
Review year-end trial balances and closing funds
Preparing the ST-3
Preparing the modified accrual basis financial statements
Preparing GASB 34 conversion journal entries
Preparing accrual basis financials
Preparing financial statement footnotes
Preparing management discussion and analysis letter
Preparing single audit schedules
Preparing extra-classroom activity fund financial statements