This 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. Specific discussions, accounting examples and workshop problem solving will provide the following:
Bank Accounting Workshop: Interest Earning Assets – Part 1
April 15, 2026 | 10:00 am – 12:30 pm CT
This 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. Specific discussions, accounting examples and workshop problem solving will provide the following..
What You’ll Learn
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 Workshop: Interest Earning Assets – Part 2
April 17, 2026 | 10:00 am – 12:30 pm CT
This 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. Specific discussions, accounting examples and workshop problem solving will provide the following..
What You’ll Learn
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.
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.