Bookkeeper Certification Course (CB)

This one-quarter class is designed to prepare students to pass the national certification exam and obtain their CB Certificate. this is a course for experienced bookkeepers who want to advance their career.

By becoming a Certified Bookkeeper, you can:

• Increase your earning potential

• Enhance your standing as a professional

• Give yourself an edge in even the most competitive job market. 

• Prove your bookkeeping skills and ability

• Prove that you have met high, national standards

According to the Occupational Outlook Handbook—2002-2003, published by the U.S. Bureau of Labor Statistics, Certified Bookkeepers “will have the best job prospects.” (p. 391) Certification distinguishes you from other bookkeepers because it proves that you can handle all the books through the adjusted trial balance for a company of up to 100 employees.

Note: This one-quarter class has not yet been finalized. The following information is tentative and may be changed at any time. The anticipated start date is Spring quarter.

• Books - Textbook requirements for this course

• Calendar - Estimated quarter progress

• Class Competencies  - Link to class competencies.

• Class Description - Brief class description

• Exams - Planned exam dates

• Grading - Grading scale and weight

• Homework - Specific due dates

• Syllabus  - Course syllabus detail

Course Description: 

Admission Requirements: 1. Two years on-the-job bookkeeping experience or 2. Successful completion of Introduction to Financial Accounting and Financial Accounting I or equivalent academic background in accounting. 3. Note: This course is not designed for students to “get into” bookkeeping

Objectives: 1. To prepare students to pass the national certification exam and obtain their CB Certificate. The course focuses on the following areas of knowledge: a. Adjusting entries (accruals and deferrals). b. Correction of accounting errors (includes the bank reconciliation) c. Basic book and tax depreciation. d. Basic payroll (paying wages, withholding, depositing and reporting taxes using the basic forms, recording and costing out merchandise inventory). 2. To improve student on-the-job performance by reinforcing theoretical knowledge and practical skills. 3. To assure that students understand the key issues of the financial and accounting professions.

Who is this for? This is for professionals who want to… 1. increase earning potential, 2. Increase importance to company or clients 3. enhance standing as a professional, 4. demonstrates the ability to handle full-charge bookkeeping for a company of up to 100 employees 5. by proving their bookkeeping skills and 6. get an edge in a competitive job market • From the Bureau of Labor Statistics, Occupational Outlook Handbook, 2002-03 Edition: "Bookkeepers, particularly those who handle all the recordkeeping for companies, may find it beneficial to become certified." • (From page 388 in hard copy version. To see this quote on line, visit http://www.bls.gov/oco/ocos142.htm, scroll down to “Training, Other Qualifications, and Advancement,” then down 5 paragraphs") "Demand for full-charge bookkeepers is expected to increase as they are called upon to do much of the work of accountants. Those with several years of accounting or bookkeeper certification will have the best job prospects."

Requirements to receive certificate 1. Experience: At least 2 years' full-time experience or the part-time or freelance equivalent. 2. Examination: Candidates must pass a national examination test center. The closest one to RTC is in Puyallup. 3. Code of Ethics: Applicants must sign a Code of Ethics.

The Certification Examination Test 1 Part 1: Adjusting entries. 1 hr. (approx. 37 questions, 15%-20% of exam). From the unadjusted trial balance through the adjusting entries (accruals and deferrals) to the adjusted trial balance. Part 2: Error correction. 1 hr. (approx. 36 questions, 15%-20% of exam). Reconciling the bank statement and finding and correcting errors on the trial balance. Test 2 Part 1: Payroll. 1 hr. (approx. 30 questions, 15%-20% of exam). Part 2: Depreciation. 1 hr. (approx. 24 questions, 20%-30% of exam). Calculating and recording depreciation, for book or tax purposes, including vehicles. Test 3 Inventory. 2 hrs. (27 questions, 15%-20% of the exam). How to cost out and record merchandise inventory.

Format of the certification exam All questions are multiple choice.

Passing Scores and Retests The passing score for each part of each test is 75%. An applicant who gets a lower grade can schedule a retest. Preparing for the certification exam Complete workbooks and participate in lectures that prepare you for each part of the exam. Each workbook drills you with questions like those on the certification exam.

Outlines

Select the desired chapter

• Chapter 1

•  

Syllabus  - Bookkeeper Certification
 

Course: ACC201 - Bookkeeper Certification
               81 Hours, 4.5 credits

Quarter:                 Spring 2005 (Tentative)
 

Instructor:             Staff
 

Class Schedule:    unknown
    

Telephone:             425-235-xxxx
  

E-mail:           cholman@rtc.ctc.edu  

Web Page:    http://www.rtc.edu/instruction/Accounting/welcome_page.htm 

Office Hours:   tbd
 
Text:  xxxx  
 

Other Materials:          No. 2 or 2 ½ pencils

    Eraser(s)
  

OBJECTIVE:  The course focuses on preparing you for the national Certified Bookkeeper examination by helping you truly master the skills and knowledge required for certification, which are as follows:

    • Adjusting entries (accruals and deferrals)

    • Correction of accounting errors (includes the bank reconciliation)

    • Basic book and tax depreciation

    • Basic payroll—paying wages, withholding, depositing and reporting taxes using the basic
       forms (W-2, 941, 940, 8109)

    • Recording and costing out merchandise inventory

    • Internal controls and fraud prevention
 

MAKEUP POLICY:
Missed Assignments 
    None allowed
                                           
Missed Exams -  TBD
 

Make-up Exams 
    None allowed

Missing Time -  “no”  
 

TIMELINESS:  Being on time is important on the job and in this class.
  
OTHER:     Food or drink – not allowed per campus policy
                     Cell phones and beepers – turn off please
                     Classroom phones – for official campus employee business
                     Copier Use – for official campus employee  business
                    Emergencies – use campus pay phones  
 

Course Competencies

Grading - Bookkeeper Certification

The following standards are used for this class:

Calendar - Bookkeeper Certification

The following calendar is an approximation of the progress I expect from this class. However, each class seems to have its own characteristics - some move more quickly than others. Therefore, the actual schedule will adjust based on the class progress.

All listed assignments (Exercises and Problems) are due at the end of each chapter.

Homework/Exam Dates - Bookkeeper Certification

First - Please refer to the class Syllabus. All problems and exercises are due by the end of each chapter.

Second - See the calendar below for specific due dates. REMEMBER - even though a problem may not be specifically noted on the following calendar, it is still due by the end of the chapter.