Loading...

Bank Accounting: Interest Earning Assets - 2 Part Workshop

This workshop is designed for bankers seeking to learn and gain an understanding of accounting for a Bank’s primary sources of interest income - The loan portfolio and investment securities.

OnDemand
DATE

Wednesday, November 12, 2025
Friday, November 14, 2025

INSTRUCTOR

Cynthia Dopjera

DURATION

5 Hours

FORMAT

Webinar

CREDIT TYPE

4 CPE Credits

$850.00 or 8 Tokens

Includes: 30 Days OnDemand Playback, Presenter Materials and Handouts

  • Accounting/Reporting
  • Auditing
  • Branch Manager
  • Controller/Accountant
  • Internal Auditor
  • Senior Management
  • Training Manager
  • Trainer

Save on annual training costs with our Webinar Subscription Service and share webinars across your entire organization.

Become a subscriber

Learn about upcoming events, webinars and discounts.

Sign Up For Email Notifications

This 2-part workshop program will allow for the participant to develop an understanding of the accounting requirements over a bank’s loan portfolio as well as its investment securities portfolio. This event will incorporate attendee breakout rooms, consisting of specific discussions, accounting examples, and problem-solving. Space is limited, so register today!

Included Webinars

  • Bank Accounting: Interest Earning Assets - Part 1
  • Bank Accounting: Interest Earning Assets - Part 2

Series Details

Bank Accounting: Interest Earning Assets - Part 1

Part 1 will cover the accounting requirements for loan portfolio credit losses under CECL, accounting for non-accrual loans, modified loans, acquired loans, loans held for sale, and loan fees and costs. In addition, the key internal controls over the lending function will be discussed. The workshop portion of this part will involve the solving of accounting entries for certain loan transactions as well as the identification of control activities that protect the loan portfolio from losses due to error or fraud.

Bank Accounting: Interest Earning Assets - Part 2

Part 2 will cover the accounting requirements for debt and equity securities to include recording credit losses under CECL. This part will discuss the accounting requirements over purchase premiums and discounts, purchased interest and the amortization of premiums for callable debt securities. The fair value accounting requirements over equity securities will also be discussed. In addition, the key internal controls over the investment function will be discussed. The workshop portion of this part will involve the solving of accounting entries for certain investment transactions as well as the identification of control activities that protect the investment securities portfolio from losses due to error or fraud.

Why This Training?

This training is essential for bankers looking to deepen their understanding of accounting for a bank's primary interest-earning assets, including loan portfolios and investment securities. Through interactive workshops, participants will gain practical knowledge of accounting requirements, internal controls, and problem-solving techniques.

Who Should Attend

The course is designed for those who desire to gain an understanding on how to account for the primary interest earning assets of a bank – loans and deposits. The class is considered intermediate level but will provide basic accounting concepts to those that might be newer to accounting matters. Gaining an understanding of the key controls that protect these assets from losses due to errors or fraud will round out the participants' learning experience.

Field of Study:Accounting

Skill level:Basic

Prerequisites:None

Advanced Preparation: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: Interest Earning Assets - 2 Part Workshop has been approved for 4 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.

Print this page