Construction Bookkeeping Technician (CBT)

is a certification course that will teach participants how to set up and operate a simple bookkeeping system for a construction company. Specifically the course will teach both simple and complex bookkeeping systems as either a bookkeeper or under a bookkeeper in one part of the system.

Whether you aspire to be an accounts payable clerk or a full charge bookkeeper, you will understand how to perform your job by learning about the whole system of bookkeeping.

Buy Book

General Ledger

How the general ledger functions as a depository for all transactions including accounts receivable and payable. How to set up a chart of accounts and how these accounts find their way to the financial statements of a company.

  • Debits and Credits

  • General ledger entries

  • Equipment and inventory

  • Bank reconciliations

Job Cost

Explains what makes construction bookkeeping different than any other type of bookkeeping.

  • Cost Codes
  • Types of expenses

  • Labor burden

  • Individual job costs

Payables

  • Purchase orders

  • Government forms (W-9)

  • Certificates of insurance for subcontractors

  • Coding of invoices to the general ledger

  • Job cost ledgers

  • How to handle retention

  • How to pay an invoice or contract billing

Payroll

  • Learn what records are required by the Internal Revenue Service for each employee

  • Learn what records are required by the Department of Homeland Security for each employee

  • Types of payroll periods

  • Management of employee files

  • Gross payroll

  • Payroll taxes

  • Tax deposits

  • Quarterly and annual payroll reports

Receivables

  • AIA contracts and billings

  • Open invoices

  • Treatment of retention

  • How to receive and record customer payments and NSF checks

  • Aged Accounts Receivable Reports

  • Security issues in regard to accessibility to the company’s money

Organizational

Helpful hints for organizing your bookkeeping for a company

NEF-Online-Testing

NEF Examination Program Bulletin – online testing details