Basic Accounting I must be completed before taking Basic Accounting 2. This class gives a basic understanding of the accounting relationship between the County Clerk’s appropriations ledger (available budget) and money deposited with the County Treasurer.  The class exercise identifies the steps outlined by the Oklahoma Statutes for the checks and balances of county funds.  It provides a greater understanding of differences between unencumbered funds and encumbered funds, as well as, County Clerk’s balances versus County Treasurer’s balances, and appropriation vs. apportionment.