This course gives a basic understanding of the accounting relationship between the County Clerk's appropriations ledger (available budget) and money as deposited with the County Treasurer. The class exercise identifies the steps outlined by statutes for the checks and balances of county funds. It provides a greater understanding of differences between unencumbered funds and encumbered funds… Clerk's balances vs. Treasurer's Balances … appropriation vs. apportionment. Must have completed Basic accounting I

Fee Breakdown

Category	Description	Amount
Course Fee (Basic)	Class Fee	$ 65.00