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.

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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