Basic Accounting II (6 Hours)
Basic Accounting I must be completed before taking Basic Accounting II. This course gives a basic understanding of the accounting relationship between the county clerk’s appropriations ledger (available budget) and the money deposited with the county treasurer. You will identify the steps outlined in the Oklahoma Statutes for the checks and balances of county funds. This course explains the difference between unencumbered funds and encumbered funds, the difference between the county clerk’s balances and the county treasurer’s balances, and the difference between appropriation and apportionment.