Bank Accounting: Operational Perspective – 3 Part Series
Are you seeking to gain an understanding about how operational activities interface with the accounting and financial reporting aspect of your bank? Do daily policies and procedures seem redundant and not necessary?
Would it be helpful to understand why the daily activities you perform within the operations area are key to protecting the bank for losses?
This learning experience is designed for bankers working in the operational areas of teller operations, wire transfers, deposit operations and loan operations. Participants will gain an understanding of the importance certain policies and procedures play in the accurate accounting for bank assets and liabilities. This series will cover:
- General application of accounting practices to include a discussion of double-entry accounting, the general ledger and the flow of accounting transaction activity into a balance sheet and income statement.
- The impact of debits and credits posted to the major categories of assets, liabilities, equity, income and expense.
- The importance of internal control procedures that are part of your daily tasks and responsibilities.
- Examples and exercises to illustrate accounting transactions for involving cash, wire transfers, deposits and loans will play a significant role in the learning experience.
- Discussions related to basic and important internal controls with description of why controls are important to the overall accounting and financial reporting process of the institution.
The presentation materials and the extensive exhibit take-aways provide a future reference source to all participants on the accounting topics covered.
Included Webinars
- Bank Accounting: Operational Perspective – Part 1
- Bank Accounting: Operational Perspective – Part 2
- Bank Accounting: Operational Perspective – Part 3
Series Details
Bank Accounting: Operational Perspective – Part 1
February 17, 2026 | 1:30 pm – 3:30 pm CT
This learning experience is designed for bankers working in the operational areas of teller operations, wire transfers, deposit operations and loan operations. Participants will gain an understanding of the importance certain policies and procedures play in the accurate accounting for bank assets and liabilities.
What You’ll Learn
The first webinar will explain general accounting practices to include a discussion on the impact posting debits and credits to cash accounts, deposit accounts and loan accounts. Understanding the interface of the loan and deposit platforms and the general ledger will be discussed. This part will also drill down into teller cash activities and transactions with correspondent banks, to include wire transfers. Internal control procedures key to these areas will be discussed. Accounting entry examples and exercises will be provided.
Bank Accounting: Operational Perspective – Part 2
February 20, 2026 | 1:30 pm – 3:30 pm CT
This learning experience is designed for bankers working in the operational areas of teller operations, wire transfers, deposit operations and loan operations. Participants will gain an understanding of the importance certain policies and procedures play in the accurate accounting for bank assets and liabilities.
What You’ll Learn
The second part of this series will focus on deposits and the associated interest expense on deposit accounts. This part will include a discussion on the anatomy of an official check and the associated debits and credits that keep the bank’s official check accounts in balance. Key internal control procedures relevant to these areas will be discussed. Accounting entry examples and exercises will be provided.
Bank Accounting: Operational Perspective – Part 3
February 24, 2026 | 1:30 pm – 3:30 pm CT
This learning experience is designed for bankers working in the operational areas of teller operations, wire transfers, deposit operations and loan operations. Participants will gain an understanding of the importance certain policies and procedures play in the accurate accounting for bank assets and liabilities.
What You’ll Learn
The third part of this series will focus on the loan portfolio, to include accounting for premiums and discounts on purchased loans, accounting for non-accrual loans, and accruals into the allowance for credit losses. The associated income and expenses that flow through the income statement as part of loan transactions will also be covered. Internal control procedures key to running and effective loan operations department will also be discussed. Accounting entry examples and exercises will be provided.
