When, Where, Why: Journal Entries & Due-To / Due-From ExplainedCKH Group will be hosting a free CPE webinar on June 24, 2026 at 2:00 PM EST. This course will cover the basics of journal entries and due to/due from transactions in day-to-day governmental accounting.
When, Where, Why: Journal Entries & Due-To / Due-From Explained
This beginner-level free CPE webinar is designed to help local government clerks, finance teams, and accounting staff build a clear understanding of journal entries and Due To/Due From transactions in day-to-day governmental accounting.
Participants will learn the “when, where, and why” of both topics, including practical examples, best practices, and how to avoid common errors to maintain accurate, audit-ready financial records.
CPE Webinar Details
CPE Credits: 1.0
Knowledge Level: Basic
Prerequisite education or experience: None
Advance preparation: None
Delivery Method: Group Internet
Intended Participants
This session is designed for city and county clerks, accounting and finance team members, and anyone who provides bookkeeping or financial support to a municipality, particularly those who are newer to governmental accounting or looking to strengthen their understanding of day-to-day transaction recording. It is also beneficial for more experienced staff, including accountants and CPAs working in the government space, who want a refresher on best practices related to journal entries and interfund activity.
Learning Objectives and Outcomes
Objectives (what participants will learn):
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- Understand journal entries and their role in governmental accounting
- Identify when to use journal entries, why they matter, and where they impact financial records
- Recognize best practices and common mistakes related to journal entries
- Understand the function of Due To/Due From in governmental accounting
- Identify when and where Due To/Due From should be recorded on the balance sheet and why it matters
- Recognize best practices and common mistakes related to Due To/Due From
Outcomes (what participants will be able to do):
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- Accurately record and review journal entries in daily accounting activities
- Determine when to use journal entries versus correcting transactions at the source
- Properly record interfund transactions using Due To/Due From accounts
- Analyze financial records to identify missing or incorrect entries
- Avoid common errors that lead to audit findings or misstatements
- Apply best practices to improve accuracy, compliance, and financial reporting
In order to be awarded CPE credit, you must:
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- Join individually – ‘conference calls’ will only award credit to the registered attendee
- Attend at least 50 minutes of the hour-long training.
- Participate in all engagement polls (of which there are 3).
- Submit the after-event course evaluation form.
CKH Consulting, LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
