This nationally-recognized bookkeeping and accounting online certification course for experienced bookkeepers leads to national certification with the American Institute of Professional Bookkeepers (AIPB). The AIPB certification is a high professional standard and the only national standard for bookkeepers. This bookkeeping and accounting course was created by the AIPB. All textbooks included.

1. Certified Bookkeeper Program
   1. Eligibility Requirements
   2. Testing Program
   3. Code of Ethics
   4. Maintenance of Certification
2. Accruals, Deferrals, and the Adjusted Trail Balance
   1. Why Accruals, Deferrals, and Other Adjustments are Made
   2. Accruing Revenues and Expenses
   3. Recognizing Revenues Collected in Advance
   4. Recognizing Expenses After a Prepayment
   5. Other Adjusted Entries
   6. Readjusting Trial Balance Through the Adjusted Trial Balance
3. Correction of Accounting Errors and the Bank Reconciliation
   1. When and Where Accounting Errors Occur and How They are Found
   2. Performing the Bank Reconciliation
   3. Finding and Correcting Errors on the Unadjusted Trial Balance
   4. Correcting Current-Period Accrual and Deferral Errors
4. Payroll
   1. How to Pay Different Kinds of Employees
   2. Federal and State Wage-Hour Law
   3. Paying Employees Under Federal Law
   4. Employment Records and Payroll Recordkeeping
   5. Form W-4 and Comparable State Forms
   6. Withholding and Depositing Federal Taxes
   7. Federal Employment Reporting Forms and Due Dates
   8. When Wages Become Taxable
   9. Other Reporting Rules
   10. Payroll Register and Journal Entries
5. Depreciation
   1. The Difference Between Book and Tax Depreciation
   2. Depreciation under GAAP
   3. Computing and Allocation Depreciation
   4. Depreciation Under Federal Tax Depreciation Rules
   5. Tax Depreciation of Vehicles
6. Inventory
   1. General Concepts of Accounting for Inventory
   2. The Perpetual Method
   3. The Periodic Method
   4. Weighted-Average and Moving-Average Methods
   5. First-In, First-Out (FIFO) Method
   6. Last-In, Last-Out (LIFO) Method
   7. Lower of Cost or Market LCM Rule
7. VII. Internal Controls and Fraud Depreciation
   1. How to Prevent, or Spot, Theft of Inventory and Other Non-Cash Assets by Employees
   2. Preventing Employee Theft, Embezzlement, or Fraud by Hiring the Right Personnel
   3. Insuring the Company Against Theft
   4. How to Prevent, or Spot, Customer Check Fraud
   5. Signs that May Indicate Payroll Fraud
   6. How to Prevent, or Spot, Customer Credit Card Fraud
   7. Recommended Rules for Company Credit Cards
   8. Preventing Vendors From Cheating the Company

Upon completion of this program, the student will be able to do the following:

• Describe the benefits, eligibility requirements, code of ethics, and maintenance requirements for the Certified Bookkeeper.
• Apply the concepts of accrual accounting to transactions that span fiscal periods.
• Trace the effect of accrual and deferral transactions to financial statements.
• Apply accounting concepts and the basic tools of financial analysis in identifying and correcting errors.
• Apply accounting principles in reconciling bank accounts.
• Apply accounting concepts in preparing payroll transactions, from paying wages to depositing and reporting taxes.
• Apply accounting concepts to depreciation transactions including various methods of calculating depreciation for book and tax purposes.
• Apply accounting concepts to valuing inventory, recording costs, making entries, and reporting inventory on financial statements.
• Help your company or client use basic internal controls to prevent theft, embezzlement, or check and credit card fraud by employees, customers, or vendors.

The Certified Bookkeeper Program is designed for experience bookkeepers who want to prepare for national certification. In order to sit for the AIPB Certification exam, you must be able to submit proof of at least two years full time experience or 3,000 hours part-time experience. Click here for a list of Frequently Answered Questions about requirements for the AIPB Certification exam.

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PC REQUIREMENTS

This program can be taken on either a PC or a Mac; however, you must have Microsoft Word and Excel.

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1. How do I register for a Gatlin online course?

Please contact our office on the Fairfax campus in Northern Virginia (NOVA) or call 703-993-2113. Click here for more information or to download a copy of the registration form.

2. How much do Gatlin online courses cost?

To view the prices for all Gatlin courses that are offered by George Mason University, please click here.

3. Why do I have to take Gatlin courses through a participating school?

Gatlin does not offer courses directly to the public. They partner with major colleges and universities to offer their programs.

4. Do I have to travel to register for or to attend a Gatlin online course?

All Gatlin courses are delivered entirely online, you do not have to go to a class or travel to a school. If you are unable to visit our office on the Fairfax campus in Northern Virginia (NOVA), please contact us at 703-993-2113 or click here for more information or to register for a course.

5. How long does it take to complete a Gatlin course?

All of our Gatlin courses are asynchronous. You can start and finish the course at your own pace. Most courses are designed to be completed within 180 days. You may request an extension if you think you will need more time to complete a course (fees may apply). Please contact us at 703-993-2113 or click here if you have any questions or if you would like to register for a course.

6. Do I have to buy additional materials?

Please refer to the green Included Materials box located on the upper right hand side of this page. If materials are included in this course, they will be shipped by Gatlin to you via UPS ground service after you have registered for a course.

7. Can I get financial aid for Gatlin courses?

Gatlin courses are non-credit and therefore are not eligible for Federal Student Aid. However there are a number of loan programs that can be used to fund your course. Click here to view a list of these options or call 703-993-2113 for more information. Gatlin also provides a loan opportunity for students (www.collegeloanapplication.com).

8. What happens when I complete the course?

If you obtain a final passing grade of 70% or greater in a course, we will award you a George Mason University certificate of completion.

9. Who will be my instructor?

Each student is paired up with a facilitator for one-on-one interaction. The facilitator will be available (by e-mail) to answer any questions you may have and to provide feedback on your performance. Facilitators are all successful working professionals in the fields in which they teach.

10. What are the system requirements in order to take an online course?

Please see the "PC requirements" section listed for individual courses.

11. When can I start the course?

Registrations are rolling. Please send us your registration form at the time you wish to start your course. Registrations take five to seven business days to process.

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