Certified Bookkeeper

1. Becoming a Certified Bookkeeper
   • Eligibility Requirements
   • Testing Program
   • Code of Ethics
   • Maintenance of Certification
2. Accruals, Deferrals, and the Adjusted Trial Balance
   • Why Accruals, Deferrals, and Other Adjustments are Made
   • Accruing Revenues and Expenses
   • Recognizing Revenues Collected in Advance
   • Recognizing Expenses After a Prepayment
   • Other Adjusted Entries
   • Unadjusting Trial Balance Through the Adjusted Trial Balance
3. Correction of Accounting Errors and the Bank Reconciliation
   • When and Where Accounting Errors Occur and How They Are Discovered
   • Performing the Bank Reconciliation
   • Finding and Correcting Errors on the Unadjusted Trial Balance
   • Correcting Current-Period Accrual and Deferral Errors
4. Payroll
   • How to Pay Different Types of Employees
   • Federal and State Wage-Hour Law
   • Paying Employees Under Federal Law
   • Employment Records and Payroll Recordkeeping
   • Form W-4 and Comparable State Forms
   • Withholding and Depositing Federal Taxes
   • Federal Employment Reporting Forms and Due Dates
   • When Wages Become Taxable
   • Other Reporting Rules
   • Payroll Register and Journal Entries
5. Depreciation
   • The Difference Between Book and Tax Depreciation
   • Depreciation under GAAP
   • Computing and Allocation Depreciation
   • Depreciation Under Federal Tax Depreciation Rules
   • Tax Depreciation of Vehicles
6. Inventory
   • General Concepts of Accounting for Inventory
   • The Perpetual Method
   • The Periodic Method
   • Weighted-Average and Moving-Average Methods
   • First-In, First-Out (FIFO) Method
   • Last-In, First-Out (LIFO) Method
   • Lower of Cost or Market LCM Rule
7. Internal Controls and Fraud Depreciation
   • How to Prevent or Spot Theft of Inventory and Other Non-cash Assets by Employees
   • Preventing Employee Theft, Embezzlement, or Fraud by Hiring the Right Personnel
   • Insuring the Company Against Theft
   • How to Prevent or Spot Customer Check Fraud
   • Signs that May Indicate Payroll Fraud
   • How to Prevent or Spot Customer Credit Card Fraud
   • Recommended Rules for Company Credit Cards
   • Preventing Vendors From Cheating the Company

Wade Lindenberger

Wade Lindenberger is a CPA with over 20 years of financial accounting and management experience in public accounting and private industry. He is currently Director of Finance and Administration for New Children’s Museum. Before his current position, he worked as the National Finance and Accounting Service Line Leader for Premier Alliance Group, a national professional services firm. Wade was also Director of the Finance and Accounting service line for the San Diego office of a global, publicly held professional services firm. Before becoming a consultant, Wade was Divisional Controller for one of the leading health and fitness club chains in the world. He has also been Internal Audit Manager and Divisional Controller for a division of a Fortune 500 global energy project management company. He began his career with Coopers & Lybrand, predecessor to PricewaterhouseCoopers, one of the “Big Four” CPA firms. He has previously served as an instructor for courses at Coopers & Lybrand and UC San Diego and is currently an adjunct professor at the University of San Diego School of Business. He is a member of the American Institute of Certified Bookkeepers’ Advisory Board.

Helene K. Liatsos

Helene K. Liatsos is business advisor and QuickBooks Certified Advisor with more than 25 years of experience. She consults for a range of companies, from travel agencies to startups. Her company Home Office Management Experts was awarded the 2004 Home-Based Business of the Year by the U.S. Small Business Administration. Helene holds a Bachelor of Arts from Fairleigh Dickinson University.