Basic Accounting 2

Dates: August 20, 2025

Meets: W from 9:00 AM to 4:00 PM

Location: Atoka - Kiamichi Technology Center

Class Fee: $65.00

Online registration is not available at this time. Please contact our office for more information.

 Phone: Phone: 405-744-6160 Fax: 405-744-8210  Email: ctp@okstate.edu

Basic Accounting I must be completed before taking Basic Accounting II. This course gives a basic understanding of the accounting relationship between the county clerk's appropriations ledger (available budget) and the money deposited with the county treasurer. You will identify the steps outlined in the Oklahoma Statutes for the checks and balances of county funds. This course explains the difference between unencumbered funds and encumbered funds, the difference between the county clerk's balances and the county treasurer's balances, and the difference between appropriation and apportionment.
Fee: $65.00
Hours:6.00
CEUs:6.00

Atoka - Kiamichi Technology Center

1301 West Liberty Road
P.O. Box 240
Atoka, OK 74525
580-889-7321

Sunilyn Hertt


Jean Hinkle

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