About Course

This program provides industry-specific accounting training focused on Chart of Accounts (COA) design, transaction classification, and audit-defensible posting discipline for Parent–Teacher Organizations and Associations in accordance with US GAAP (ASC 958). 6.0 CPE Credit Hours

Course Content

PTO / PTA Chart of Accounts (COA) Mastery

  • Course Information, Objectives and Outline
  • Module 1 — Pto / Pta Accounting Reality (Exam Foundation)
  • Module 2 — Pto / Pta Financial Statements & Coa Structure
  • Module 3 — Net Assets & Fund Balances (Heavily Tested)
  • Module 4 — Fundraising Revenue Vs Donations
  • Module 5 — Release Of Restrictions (Core Exam Area)
  • Module 6 — Program Expenses Vs Administrative Expenses
  • Module 7 — Event Costs & Net Fundraising Results
  • Module 8 — Cash Handling, Deposits & Internal Controls
  • Module 9 — Liabilities & Payables (Limited But Tested)
  • Module 10 — Assets, Prepaids & Small Capital Items
  • Module 11 — Board-Designated Funds Vs Donor Restrictions
  • Module 12 — Common Pto / Pta Audit & Board Findings (Mirrored)
  • Module 13 — How To Think During The Pto / Pta Exam
  • Test Exam

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