Accounting Basics: A Refresher for Bankers


Virtual Learning  
Thursday, January 15, 2026 9:00 AM - 3:00 PM   iCalendar Central Standard Time

This session provides bankers with the basics/ refresher of accounting, demonstrating how the income statement, statement of owner’s equity, balance sheet, and statement of cash flows are developed and connected to each other. We will cover the “ten-step” accounting cycle leading up to the creation of the financial statements, including the rules of debits and credits, accrual versus cash basis accounting, adjusting entries, accounting for inventory and receivables, long-term liabilities and depreciation, proper analysis of the notes to the financial statements, types of financial statements, and the CPA opinion. Several “hands-on” examples to reinforce the accounting concepts will be included.

 

Agenda

  • The four financial statements- income statement, statement of owner’s equity, balance sheet, and statement of cash flows 
  • The ten-step accounting cycle (from business transactions to the post-closing trial balance)
  • Rules of debits and credits 
  • Accrual versus cash basis accounting
  • Adjusting entries
  • Accounting for inventory and receivables
  • Long-term liabilities and depreciation
  • Analysis of the notes to the financial statements
  • Types of financial statements and the CPA opinion
  • Examples to reinforce accounting concepts

 

Audience
Commercial lenders, credit analysts, branch managers, private bankers, and business development officers

 

Instructor
David L. Osburn is the founder of Osburn & Associates, LLC, a business training and contract CFO firm that provides seminars, webinars, and keynote speeches for bankers, CPAs, attorneys, credit managers, and business owners on topics such as Banking/Finance/Credit, Negotiation Skills, Marketing, and Management Issues. His extensive professional background of over 30 years encompasses 24 years as a business trainer/ contract CFO and 16 years as a bank commercial lender including the position of vice president/senior banking officer. His banking credentials include loan underwriting, loan “work-out”, management, and business development. Mr. Osburn has been an adjunct college professor for over 30 years teaching accounting, economics, finance, banking, marketing, management, and business law.

 

Per Person Fee
IBA Member $265
Nonmember $445

Virtual Learning