TRAINING: Public Utility Accounting

2-Day Course 

May 22nd - May 23rd

Company: APPA

Course Info: This course highlights the development of a utility accounting system that is compatible with Federal Energy Regulatory Commission (FERC) guidelines. It examines accounting theory, the role of accounting in public utilities, FERC accounting procedures, the uniform systems of accounts, and utility accounting subsystems. 

Course Topics:

  • -Accounting for operating revenue and expenses
  • -Balance sheet and income statement preparation
  • -Introduction to utility property and plant accounting
  • -Introduction to FERC uniform system of accounts
  • -Applicability of generally accepted accounting principles to public utilities
  • -Financial statement structure and presentation
  • -Capital vs. expense determination
  • -Allocation of indirect or common costs
  • -Accounting for unbundled services

Registration: Please contact Arpi Lepedzhyan if you would like to register for this course