Helps credit union personnel better understand accounting. The course takes students step-by-step through the basic accounting process, then fills in details of accounting systems, asset accounting, liabilities, shares and reserves, budgeting, and planning.

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Topics include:
• Accounting for Nonaccountants
• Recording Transactions and Preparing Financial Statements
• Completing the Accounting Cycle
• Accounting Systems for Credit Unions
• Accounting for Assets
• Accounting for Liabilities and Reserves
• Introduction to Budgeting—The Planning and Budgeting Cycle
• Preparing the Budget