WASBO Class Descriptions Accounting ~ ASB ~ Law ~ Management  ~ Payroll ~ Purchasing  Accounting Classes ACC 110 - School Accounting 1 3 credits, 30 contact hours     This course provides an overview allowing the student to identify and explain the use of school district funds and account groups; make basic journal entries to all funds and account groups; reconcile bank accounts; analyze amounts in accounts utilizing the T-account method; perform routine accounting tasks within the standards of revenue and expenditure accounting procedures; understand Accounting Principles; understand of Accounting Guidelines; and set up and close out imprest funds.  The Accounting Curriculum has been restructured to consist of two 30 hour courses rather than three 20 hour courses. This was done to eliminate redundancy among the classes and to allot additional time for the more advanced accounting concepts. In the future the courses will be renamed School Accounting 1 and School Accounting 2. Successful completion of Accounting 1 is a prerequisite to enrollment in Accounting 2 ACC 210 - School Accounting 2 3 credits, 30 contact hours This course provides an overview of fund accounting and identifies the different fund and account groups employed by school districts. It includes a study of the WAC's, the RCWs, the Common School Manual, grant accounting, special reports, F-196, CAFR's,  GAAP, and Notes of Financial Statement.   The course will provide an in-depth review of the operations and year –end closing entries for all funds and account groups.  The student should have a good understanding the requirements for completing the F-196, OSPI annual school financial statements.  Prerequisite: Accounting 110 -School Accountant 1   The Accounting Curriculum has been restructured to consist of two 30 hour courses rather than three 20 hour courses. This was done to eliminate redundancy among the classes and to allot additional time for the more advanced accounting concepts. In the future the courses will be renamed School Accounting 1 and School Accounting 2. Successful completion of Accounting 1 is a prerequisite to enrollment in Accounting 2 ACC 220 - Budget Analyst 2 credits, 20 contact hours       Accounting 220 provides an overview of the school district budgeting processes, such as budget calendar, planning, forecasting, monitoring, budget extensions and completion of state budgeting forms.  Course topics include:  WAC/RCW, Budget Preparation, Budget Monitoring, F-203, Revenue Forecasts, NERCs (Non-employee related costs), Salary Costs, Benefit Costs, Long-term Contracts, and F-195.  Designed for personnel with experience in Accounting 110, or a minimum of one year experience as an Accounting Technician or Budget Analyst in a school district. ACC 310 - Financial Analyst 2 credits, 20 contact hours Accounting 310 provides an overview of school district budgeting and accounting processes, policies and procedures and how these interact with financial planning and operations.  Emphasis is on the overall financial operations of a school district.  Course topics include:  WAC/RCW/Common School Manual, Internal control, Making Formal Presentations, Presenting Financial information, Budget as a Policy Document, Long Range Planning (Enrollment Projections/ Demographics), Administrative Controls, Cash Flow, Financing - Loans, TANS, BANS, Levies and Bonds, and Business Ethics.  Designed for Budget/Accounting personnel with experience in Accounting 210, Accounting 220 or at least two years of experience as an Accountant or a Budget analyst in a school district.   ASB Class  ASB 101 - ASB Fund Management 2 credits, 20 contact hours ASB 101 provides an overview of structure, role and responsibility, governing rules, accounting procedures, investment possibilities and problem areas in Associated Student Body Management.  It encompasses the total curriculum for ASB.  Course topics include:  Organizational structure, Role and Responsibility, Governing Rules, Accounting Procedures, Investments, and Gray Areas.  Designed for Associated Student Body staff at all levels of responsibility.  District teams are encouraged to enroll.   Law Class  LAW 101 - School Law 3 credits, 30 contact hours School Law 101 is an introductory course providing the framework for legal areas of public school administration.  The sources of law, including federal constitutional law, state constitutional law, and statutory and case law will be reviewed.  Equal protection, free speech, student discipline and teacher non-renewable and discharge issues will all be examined.   Course topics include:  What are the sources of "Law"?  When does differential treatment under the law constitute impermissible and illegal discrimination?  What does the law require in the arena of the education of handicapped?  What rules govern student discipline?  What is required by law regarding the separation of church and state?  How much can student speech be regulated?  How much free speech do school employees have?  What does the law require in the remediation and disciplining of certificated staff?  What is required and what are the limitations regarding student information?  What is "Negligence" in tort terms, and how can we conduct ourselves so as to reduce litigation?  Designed for all supervisory personnel in all departments.   Management  Class  MGT 101 - Departmental Management  2 credits, 20 contact hours       Management 101 provides participants with an understanding of the fundamentals of organizational skills, finance and staff relations that are inherent in every department of a school district.  The course also recognizes that the complexity of management differs with the size of the organization/department.  Course topics include:  An Introduction and Overview of the Washington State Educational System - Organizational Structure, Staff  Relations  (Building  Your  Team,  Evaluation/Discipline/Dismissal, Staff Morale, and Cross Training/Group Dynamics), Finance - Managing Your Budget, Goal Setting, Time Management for Managers, and Keeping It Legal (Internal Controls, Documentation and the Audit).  Designed for school district managers (or aspiring managers) interested in sharpening their departmental management skills.   Payroll Classes Accounting for Payroll Included: Debit/credits Theory General ledger, trial balance, and journal entries Account code structure and significance Overview of financial statements – balance sheet, stmt of rev & exp & changes FB; Budget to actual Treasurer’s statement Electronic transfer Manual warrants, replacement warrants, affidavit of lost warrant Accounting for errors and repayment from staff; especially across fiscal years or federal grants.  Bank reconciliations General ledger reconciliations (self-insurance, payroll and taxes payable) Payroll accruals for year-end Compensated Absences Notes to the financial statement and payroll info needed (DRS, Unemployment, L&I, etc. district contributions) Grant accounting – time and effort, subs, leave payments, Accounts Receivable – sub reimbursements (ASB, OSPI, etc.) Encumbrances – why and what – budget management Grant findings – what’s at risk Internal controls and Audit and Documentation Original documents must reflect all changes Overview – administrative approval – change account codes as an “in-out” S/B approved by Budget administrator i.e. move costs Cobra,  cash receipts and payment to vendors Vendor credits and interaction with GL – (WISE issue) general discussion about impact on accounting Always remember 85% of district expenditures (accounting) happens in Payroll PAY 110 - Principles of Payroll Administration - Introductory 2 credits, 20 contact hours Payroll 110 provides an introduction to the payroll profession and practical application of ‘basic’ payroll theories, laws and methods.  Actual class projects are used for practical utilization of payroll procedures. Course topics include:  Introduction to the payroll profession, who are employees, federal wage and hour laws, gross to net calculations, permissible and mandatory benefits, union agreements, garnishments, electronic deposits, withholding and depositing taxes, payroll wage and tax reports, and leave.   This course has been designed for individuals interested in gaining a general understanding and practical knowledge of payroll principles.  Actual class projects are used for practical utilization of payroll procedures. PAY 210 - Principles of Payroll Administration - Advanced 2 credits, 20 contact hours Payroll 210 provides an introduction to the payroll profession and practical application of ‘advanced’ payroll theories, laws and methods.  Actual class projects are used for practical utilization of payroll procedures.  Course topics include:  Who is an employee, federal wage and hour laws, wages, union agreements, basic contracts, withholding and depositing taxes, payroll wage and tax reporting, payroll accounting and internal controls, foreign payroll and record retention.   This course has been designed for individuals interested in gaining a more advanced understanding and practical knowledge of payroll principles.  Actual class projects are used for practical utilization of payroll  procedures. PAY 211 - Principles of Payroll Administration - Employee Benefits 2 credits,20 contact hours Payroll 211 provides an in-depth look at payroll management, retirement reporting, benefits and leave information.  Actual class projects are used for practical utilization of payroll procedures.  The textbooks will be the Common School Manual,  DRS Employer Handbook, and other publications and periodicals related to current events of payroll theories, laws and methods.  Course topics include:   Retirement, determining membership and enrolling members, reporting, reconciling employers accounts, an expanded look at permissive and mandatory benefits including COBRA and cafeteria plans, leaves and payroll management.  This course has been designed for individuals interested in gaining an in-depth understanding and practical knowledge of payroll principles, as applicable to employee benefits.  Actual class projects are used for practical utilization of payroll procedures.   Purchasing Classes PUR 101 - Introduction to Purchasing 2 credits, 20 contact hours Purchasing 101 provides an introduction to the basics of purchasing and contracting within the Washington State K-12 system.  Course topics include: A general overview of the purchasing department in terms of Principles, Objectives, Policies and Roles, Legal Basis in Washington, Ethics in Purchasing, Purchase Orders and Requisitions (including open purchase orders), Cooperative Purchasing, Lease vs. Purchasing, Uniform Commercial Code, Vendor Relationships/Evaluation/ Sources, and General Knowledge of the Accounting Manual and Auditing Concerns.  Designed for individuals interested in gaining a general overview of the purchasing and supply management field. PUR 102 - Basics of Bidding  1 credit, 10 contact hours Purchasing 102 provides instruction and experience in the process and procedures of bidding for service or supply within the Washington State K-12 system.  Course topics include:  RCW and WAC, When to Bid, Quotations vs. Formal Bids and Telephone Quotes, Boilerplate/Specification Development, Advertising for Bids, and Bid Awards.  Designed for individuals interested in or responsible for bid development, management or completion. No prerequisite. PUR 103 - Public Works in Purchasing  1 credit, 10 contact hours Purchasing 103 provides instruction and experience in the application of Public Works Contracts as applied to public schools in Washington state.  Course topics include:  Small Works Roster, General Project Manual Layout, Prevailing Wages, Bonding, Insurance, Progress Payments, Retainage/Liens, Liquidation, Off-Shore Procurement, Material Safety Data Sheets (MSDS), Change Orders and Closeout.  Designed for students who have completed Purchasing 101 and 102. PUR 150 - Principles of Inventory Control & Warehouse Stores Management  2 credits, 20 contact hours Purchasing 150 provides an overview of school district warehousing through the study of components, functions and terminologies of inventory control, stores and warehouse management.  Course Topics include:  Introduction to School District Warehousing, Basic Elements of Warehousing (Receiving, Storage and Shipping), Regulations, Support Services, Materials Handling, Staffing, Facilities, and Warehouse Functions (Receiving, Storage and Issue, Shipping, and Materials Control).  Designed for:  Individuals interested in receiving a general overview/background in school district warehousing, or individuals responsible for a school district warehousing operation. PUR 201 - Standards and Specifications  1 credit, 10 contact hours Purchasing 201 provides instruction and experience in writing bid specifications and conducting the evaluation process for service or supply within the Washington State K-12 system.  Course topics include:  Writing a set of Specifications, When to Get a "Request for Proposal", Determination of Equivalencies, Bid and Performance Bonds, Testing and Value Analysis, Purchasing and Management of (Educational Supplies, Furniture and Equipment, and Equipping New Facilities), and Contract Compliance.  Designed for individuals interested in or responsible for bid development, management or completion.