About Course
This program provides industry-specific accounting training focused on Chart of Accounts (COA) design, transaction classification, and audit-defensible posting discipline for Microfinance Institutions (MFIs) in accordance with US GAAP / IFRS-based loan accounting principles. 8.0 CPE Credit Hours
Course Content
Microfinance Chart of Accounts (COA) Mastery
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Course Information, Objectives and Outline
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Module 1 — Microfinance Accounting Reality (Exam Foundation)
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Module 2 — Microfinance Financial Statements & Coa Architecture
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Module 3 — Loan Portfolio Accounting (Heavily Tested)
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Module 4 — Principal Repayments Vs Interest Income
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Module 5 — Accrued Interest Receivable
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Module 6 — Loan Loss Provisions & Allowance (Critical Area)
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Module 7 — Loan Write-Offs & Recoveries
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Module 8 — Fees, Penalties & Non-Interest Income
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Module 9 — Cash, Client Savings & Trust Liabilities
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Module 10 — Donor Funds, Grants & Restricted Financing
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Module 11 — Operating Expenses (Microfinance-Specific)
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Module 12 — Interest Suspension & Non-Performing Loans (Npls)
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Module 13 — Common Microfinance Audit & Regulatory Findings (Mirrored)
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Module 14 — How To Think During The Microfinance Exam
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Test Exam
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