CBT Curriculum

CERTIFIED BOOKKEEPING TECHNICIAN (CBT)

This certification course will teach participants how to set up and operate a simple bookkeeping system for a construction company and work in both simple and complex bookkeeping systems as either a bookkeeper or under a bookkeeper in one part of the system.  Whether you aspire to be an accounts payable clerk or a full charge bookkeeper, you will understand how to perform your job by learning about the whole system of bookkeeping.

General Ledger - explains how the general ledger functions as a depository for all transactions including accounts receivable and payable; how to set up a chart of accounts and how these accounts find their way to the financial statements of a company.  The course covers debits and credits, general ledger entries; understanding equipment and inventory as well as bank reconciliations.

Job Cost - explains the module that makes construction bookkeeping different than any other type of bookkeeping.  Cost Codes, types of expenses, labor burden and individual job costs are covered and illustrated.

Payables - takes one through an explanation of purchase orders, government forms like the W-9, certificates of insurance for subcontractors and the coding of invoices to the general ledger and job cost ledgers.  Details are illustrated using charts to specify how to handle retention and how to pay an invoice or contract billing.

Receivables - learn about AIA contracts and billings, open invoices, treatment of retention as well as how to receive and record customer payments and NSF checks.  Also included is an explanation of Aged Accounts Receivable Reports and security issues in regard to accessibility to the company's money.

Payroll - describes the records required by the Internal Revenue Service, the Department of Homeland Security for each employee; types of payroll periods, management of employee files.  The process of preparing and calculating time worked, gross payroll, payroll taxes and tax deposits as well as quarterly and annual payroll reports is covered and illustrated.

Organization - a section of helpful hints and organizing your bookkeeping for a company is also included.