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Bank Accounting Complex Transactions - Part 2


Upcoming
Beginner Friendly
DATE

Friday, May 8, 2026
11:00 am - 1:00 pm

INSTRUCTOR

Cynthia Dopjera

FORMAT

Webinar

CREDIT TYPE

2 CPE Credits

$299.00 or 1 Token

Includes: Live Access, 30 Days OnDemand Playback, Presenter Materials and Handouts

  • Auditing
  • Branch Manager

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What You'll Learn

An overview of the Accounting Standards Codification (ASC), the concept of Generally Accepted Accounting Principles in the United States (U.S. GAAP) and the role of the Financial Accounting Standards Board (FASB).

Specific discussions and accounting examples for transactions and activities related to: 

  • The implementation requirements and effective dates for new accounting standard updates o Modified loan accounting 
  • Accounting for acquired loans o Accounting for loan fees and costs 
  • Accounting for loans held for sale o Accounting for foreclosed real estate 
  • Deferred tax accounting and accruing for tax expenses o Accounting for equity securities o Accounting for debt securities, to include credit loss accounting under CECL, and the required accounting treatment for premiums paid on callable debt securities 
  • Accounting for lease contracts from the lessee position 
  • Accounting for contingencies 
  • The assumptions required to account for stock based compensation o Accounting for certain life insurance agreements 
  • The concepts behind accounting for a business combination 
  • A sample reconciliation of book net income to taxable income will be provided. 
  • Illustrations on booking, amortizing, and the tax effects on goodwill and core deposit intangibles resulting from a business combination will be provided.

Who Should Attend

The course is designed for those who understand the basis of bank accounting and desire to have a deeper understanding of the accounting for more complex activities that routinely impact a financial institution’s financial statements.

Skill level:None


Cynthia Dopjera

Instructor Bio

Ms. Dopjera, a Certified Public Accountant, has 40 years of experience focused on accounting and regulatory reporting for financial institutions. During the first 18 years of her career, Ms. Dopjera held various positions with responsibility across all operational areas, including accounting, internal audit, Call Report preparation and review while working for community as well as regional banks.

In 2000, Ms. Dopjera joined the public accounting firm of Harper & Pearson Company, P.C., where she served as practice leader for the firm's financial institutions practice covering community and regional institutions. The firm's services included financial statement audit, accounting, tax preparation and filing, internal control audit, Call Report audit, loan and asset quality review, and design and implementation of internal controls over financial reporting frameworks for institutions regulated under FDICIA and Sarbanes-Oxley. In 2018, Ms. Dopjera retired from Harper & Pearson Company, and currently provides accounting, consulting, and training services to financial institutions.


Continuing Education Credit Information

Bank Accounting Complex Transactions - Part 2 has been approved for 2 CPE credits. Credits are redeemable for Live attendance only.

OnCourse Learning is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Students can contact OnCourse Learning via email at support@oncourselearning.com to lodge complaints or issues.