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Cooperative Accounting 101

Cooperative Accounting 101

Monday, May 18, 2026 9:00 AM - 4:00 PM UTC

Cooperative Accounting 101

TEC Georgetown Training Facility, Georgetown, TX  
Monday, May 18, 2026 9:00 AM - 4:00 PM   iCalendar UTC

MARCH 3 • TEC GEORGETOWN TRAINING FACILITY

Register by May 11.

Tuesday: 9 a.m.–4 p.m.

Registration Fees
Member: $595
Non-Member: $675
 

Cancellation Policy
Please note: cancellations received prior to Monday, May 11, 2026 are fully refundable. Cancellations received on or after Monday, May 11, 2026 will be issued a refund minus a $175 cancellation fee. Substitutions are accepted. Cancellations the week prior and no-shows are responsible for paying the full registration fee.

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Location: TEC Georgetown Training Facility Georgetown, TX
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MARCH 3 • TEC GEORGETOWN TRAINING FACILITY

Register by May 11.

Tuesday: 9 a.m.–4 p.m.

Registration Fees
Member: $595
Non-Member: $675
 

Cancellation Policy
Please note: cancellations received prior to Monday, May 11, 2026 are fully refundable. Cancellations received on or after Monday, May 11, 2026 will be issued a refund minus a $175 cancellation fee. Substitutions are accepted. Cancellations the week prior and no-shows are responsible for paying the full registration fee.

COURSE INFORMATION

Course Description: This course will focus on the uniform system of accounts (USOA) currently used by electric cooperative accounting systems. All areas of the system of accounts will be covered with special emphasis on those areas unique to the cooperative accounting model. Included will be a discussion of the Form 7, its relationship to and dependence on the USOA, and its importance to understanding the financial operations and position of an electric cooperative.

Participants learn to:
• Understand and recognize the unique elements of the cooperative business model
• Have a broader understanding of the overall accounting process necessary to account for and report results of financial transactions
• Understand the importance of the work order process to utility accounting
• Understand the relationship between the USOA and the Form 7
• Have the ability to prepare the Form 7 Part A “Statement of Operations” and Part C “Balance Sheet” and understand the relations

Instructors: TBD, CPA, Audit Partner Bolinger, Segars, Gilbert & Moss LLP

TOPICS TO BE COVERED:

The course will include detailed discussions of the following:
• Uniform Systems of Accounts (USOA)
• Work Order Accounting
• Patronage Capital
• Deferrals
• Revenue and Tariffs
• Form 7 and it's relationship to the USOA

Who should attend:
Cooperative personnel with 2 yars or less of experinece in the accouting function of the cooperative. 

Continuing Professional Education Credits
This course is eligible for 7 credits (based on a 50 minute credit hour). Upon request and completion of the entire course, TEC will provide a certificate of completion to participants that may be used to apply for CEUs/CPEs.