This 2-part workshop program will allow for the participant to develop an understanding of the accounting requirements over a bank’s loan portfolio as well as its investment securities portfolio. This event will incorporate attendee breakout rooms, consisting of specific discussions, accounting examples, and problem-solving. Space is limited, so register today!
Bank Accounting: Interest Earning Assets – Part 1
November 12, 2025 | 10:00 am – 12:30 pm CST
Part 1 will cover the accounting requirements for loan portfolio credit losses under CECL, accounting for non-accrual loans, modified loans, acquired loans, loans held for sale, and loan fees and costs. In addition, the key internal controls over the lending function will be discussed. The workshop portion of this part will involve the solving of accounting entries for certain loan transactions as well as the identification of control activities that protect the loan portfolio from losses due to error or fraud.
Bank Accounting: Interest Earning Assets – Part 2
November 14, 2025 | 10:00 am – 12:30 pm CST
Part 2 will cover the accounting requirements for debt and equity securities to include recording credit losses under CECL. This part will discuss the accounting requirements over purchase premiums and discounts, purchased interest and the amortization of premiums for callable debt securities. The fair value accounting requirements over equity securities will also be discussed. In addition, the key internal controls over the investment function will be discussed. The workshop portion of this part will involve the solving of accounting entries for certain investment transactions as well as the identification of control activities that protect the investment securities portfolio from losses due to error or fraud.
Why This Training?
This training is essential for bankers looking to deepen their understanding of accounting for a bank’s primary interest-earning assets, including loan portfolios and investment securities. Through interactive workshops, participants will gain practical knowledge of accounting requirements, internal controls, and problem-solving techniques.
Who Should Attend
The course is designed for those who desire to gain an understanding on how to account for the primary interest earning assets of a bank – loans and deposits. The class is considered intermediate level but will provide basic accounting concepts to those that might be newer to accounting matters. Gaining an understanding of the key controls that protect these assets from losses due to errors or fraud will round out the participants’ learning experience.