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Bank Accounting: Operational Perspective - 3 Part Series

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.

Upcoming
DATE

Tuesday, February 17, 2026
Friday, February 20, 2026
Tuesday, February 24, 2026

INSTRUCTOR

Cynthia Dopjera

FORMAT

Webinar

$829.00 or 3 Tokens

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

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

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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.

Series Details

Bank Accounting: Operational Perspective - Part 1

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.

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

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.

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

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.

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.

What You'll Learn

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.

Who Should Attend

The learning experience is designed for those who are new banking, new to bank accounting, or those who work in operational areas and seek to increase their knowledge of how their daily routine interfaces into the general ledger and the financial statements of the bank. Time should be allowed for post-session follow up work on accounting exercises provided as part of the learning experience. The presentation information and extensive exhibit take-aways contribute significantly to the learning experience and provide a source for future refence on the accounting topics covered.
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.

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