Nov 12, 2025
This 2-part workshop program will allow for the participant to develop an understanding of the accounting requirements over a bank’s loan portfolio as well as its investment securities portfolio. This event will incorporate attendee breakout rooms, consisting of specific discussions, accounting examples, and problem-solving. Space is limited, so register today!
November 12, 2025
11:00am - 1:30pm EST
Part 1 will cover the accounting requirements for loan portfolio credit losses under CECL, accounting for non-accrual loans, modified loans, acquired loans, loans held for sale, and loan fees and costs. In addition, the key internal controls over the lending function will be discussed. The workshop portion of this part will involve the solving of accounting entries for certain loan transactions as well as the identification of control activities that protect the loan portfolio from losses due to error or fraud.
November 14, 2025
11:00am - 1:30pm EST
Part 2 will cover the accounting requirements for debt and equity securities to include recording credit losses under CECL. This part will discuss the accounting requirements over purchase premiums and discounts, purchased interest and the amortization of premiums for callable debt securities. The fair value accounting requirements over equity securities will also be discussed. In addition, the key internal controls over the investment function will be discussed. The workshop portion of this part will involve the solving of accounting entries for certain investment transactions as well as the identification of control activities that protect the investment securities portfolio from losses due to error or fraud.
Why This Training?
This training is essential for bankers looking to deepen their understanding of accounting for a bank's primary interest-earning assets, including loan portfolios and investment securities. Through interactive workshops, participants will gain practical knowledge of accounting requirements, internal controls, and problem-solving techniques.
Cynthia Dopjera
Certified Public Accountant
Ms. Dopjera, a Certified Public Accountant, has 40 years of experience focused on accounting and regulatory reporting for financial institutions. During the first 18 years of her career, Ms. Dopjera held various positions with responsibility across all operational areas, including accounting, internal audit, Call Report preparation and review while working for community as well as regional banks.
In 2000, Ms. Dopjera joined the public accounting firm of Harper & Pearson Company, P.C., where she served as practice leader for the firm's financial institutions practice covering community and regional institutions. The firm's services included financial statement audit, accounting, tax preparation and filing, internal control audit, Call Report audit, loan and asset quality review, and design and implementation of internal controls over financial reporting frameworks for institutions regulated under FDICIA and Sarbanes-Oxley. In 2018, Ms. Dopjera retired from Harper & Pearson Company, and currently provides accounting, consulting, and training services to financial institutions.
Who Should Attend?
The course is designed for those who desire to gain an understanding on how to account for the primary interest earning assets of a bank – loans and deposits. The class is considered intermediate level but will provide basic accounting concepts to those that might be newer to accounting matters. Gaining an understanding of the key controls that protect these assets from losses due to errors or fraud will round out the participants' learning experience.
Field of Study:Accounting
Skill level:Basic
Prerequisites:None
Advanced Preparation:None
Live Webinar - $850.00
Available Upgrades
**100% surcharge applied to non-members.
Katie Yates
Education Coordinator
o: 317-387-9380
d: 317-333-7162
kyates@indiana.bank