You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination. Program Registration Requirements: Click on 'Purchase Course' near the top of this page to pay for and access the course. State the requirements for being subject to the Bank Secrecy Act, and the reporting requirements associated with it. Recognize the line items used in each of the financial statements. Recognize the logging mechanisms used to identify currency transaction reporting issues.

Identify the controls that can apply to comps, markers, bingo, and dealers. Specify the different types of theft that can arise in a casino. Recall which information is listed in a loan amortization table. Specify the correct accounting treatment of loan commitment fees. Identify the situations in which interest capitalization should be used. Recall the proper accounting for idle assets. Identify the calculations used for accelerated depreciation methods. Specify the intent behind using the mid-month convention.

Recall the costs that can be capitalized into a fixed asset. Specify why the direct write-off method is not the best way to account for bad debts. State the reasons why a casino might accept a write-down on a marker. Recall the timing of payroll tax deposits under the different deposit schedules.

Recognize the methods used to calculate employee compensation. Identify the situations in which a Form W-4 is used. Specify the proper accounting for the different types of comps, promotional allowances, and deals offered to customers. Identify the operations within a casino that can produce a deferred revenue liability. Recall the definition of revenue in the gaming industry. Specify the source of the information for the trial balance. Recall which accounting system incorporates the concept of being out of balance. Recognize the different accounting principles. Identify the contents of a table drop box. Recognize the calculation for gross gaming revenue.

State the types of transactions used to supply chips to and remove cash from a gaming table. Recognize the responsibilities of the cage staff, and the types of transactions that they handle. Specify the responsibilities of a casino controller. Recognize the factors that can impact the level of gaming taxes.

Accounting for casinos and gaming pdf