Accounting & Finance
Accounting/Finance courses offered by TVPPA are listed below. For more information about TVPPA Education & Training programs or to add your name to our mailing list, send e-mail to training@tvppa.com or complete our online request form.

Best Practices in Collections Management
Each utility has its own approach to collections management. In isolation a utility's choices might seem appropriate. But, how does a utility determine if the results it achieves are better or worse than what could be obtained? This unique workshop provides attendees with information and resources acquired from utilities demonstrating best practices in collections activities. Based on the material distributed during the workshop, participants have the opportunity to assess the effectiveness of their own organization's practices. No prerequisites required. Instruction Method: Live $390 (Non-members: $625 ) • Length: 2 days • CEUs: 1.4 • CPEs: 14 • Level: Basic




Budgeting, Finance and Accounting for Accountants
REVISED OUTLINE This course covers the accounting and financial functions of a utility system. Participants study basic accounting practices and procedures; including balance sheets, income and operating statements, plant accounting, performance ratios, the Federal Energy Regulatory Commission accounts numbering system and annual reports. Participants also learn cash management concepts and the methods available for investing funds. This course requires completion of prerequisite courses. Instruction Method: Live $495 (Non-members: $795 ) • Length: 2 days • CEUs: 1.4 • CPEs: 14 • Level: Advanced
Required course: UAC



CARDS Training
CARDS can be used to perform cost of service studies and design bundled or unbundled rates. It was developed by TVA staff as contractor under the oversight of TVPPA’s Research and Development Committee. CARDS can help determine the adequacy of revenues, the cost to serve each customer class and design rates for each customer class to cover those costs and provide and adequate rate of return. It has features that perform tests to determine the effect different business practices will have on financial conditions, costs and revenues. Instruction Method: $0 (Non-members: $0 ) • Length: 1 day • CEUs: • CPEs: • Level:




Developing a Theft of Service Program
Participants learn to estimate the extent of the theft of service (TOS) problem in their area; prepare policies, procedures and other TOS program document; initiate preventive action; train personnel in detection; and conduct a complete investigation including revenue recovery. This program is appropriate for every employee involved in the organization and operation of a TOS program. No prerequisites required. Instruction Method: Live $495 (Non-members: $725 ) • Length: 2 days • CEUs: 1.4 • CPEs: 14 • Level: Basic




Effective Collection Skills
Participants in this two-day course learn to effectively manage collections, focus on retaining good customers through quality customer service, and develop the required communication and organizational skills to maintain low receivables. Using practical, hands-on techniques, participants will learn: Defining good, bad and mediocre customers; Setting expectations for your customers; Making productive collection calls; Using collection letters effectively; Learning how and when to use a collection agency or attorney; Controlling receivables within six months. Lively, interactive presentations will empower employees to do effective collections and improve your receivables outlook. No prerequisites required. Instruction Method: Live $390 (Non-members: $625 ) • Length: 2 days • CEUs: 1.4 • CPEs: 14 • Level: Basic




Sarbanes-Oxley Act Update
The seminar will present a brief history of the circumstances that led to the passage of the Sarbanes-Oxley Bill in 2002. The program will continue with a discussion of the requirements of The Sarbanes-Oxley Act, the 8 components of internal control identified in the Treadway Commission COSO report, internal control factors, internal control monitoring, elements of management control, evaluating management controls, elements of a report on internal control, recent developments in compliance with Sarbanes-Oxley. The focus of this seminar is to highlight the scope of this legislation and its potential impact on TVPPA distributors. Instruction Method: $130 (Non-members: $200 ) • Length: .5 day • CEUs: 0 • CPEs: 4 • Level:




Unbundling and Activity-Based Costing
REVISED OUTLINE This course qualifies as Continuing Professional Education credit for CPA's through the National Association of the State Boards of Accountancy (NASBA). This course covers basic utility cost-of-service principles. This course also covers the application of activity based management practices to the utility industry. The course focuses on gaining a good understanding of costs and applying that understanding to pricing decisions. Completion of basic accounting courses strongly recommended prior to this class. Instruction Method: Live $495 (Non-members: $795 ) • Length: 2 days • CEUs: 1.4 • CPEs: 14 • Level: Advanced




Utility Accounting Principles
NEW /REVISED COURSE This course is intended to give students a better understanding of the Federal Energy Regulatory Commission’s (FERC) Uniform System of Accounts, which establishes the principles for an electric utility’s accounting system. Students will establish a working foundation for which these principles can be applied in the everyday work life at an electric utility system. Individuals pursuing careers in the utility accounting or business arena that have less than a year or so experience in utility accounting and those needing a good basic understanding of utility accounting to help them understand how it impacts their responsibilities within the utility will benefit from this course. No prerequisites required. Instruction Method: Live $495 (Non-members: $795 ) • Length: 1 Day • CEUs: 0.7 • CPEs: 7 • Level: Basic




Utility Accounts Classification
New/Revised Course. This course provides utility personnel with a simulated working experience with classifying transactions/activities within the TVA/FERC account classification system. This course is designed for those individuals that make or are responsible for account classification decisions or those that record accounting transactions/activities but do not always understand why it is being done. It is required that the TVPPA Utility Accounting Principles course be a prerequisite for new employees or employees with little knowledge of the TVA/FERC Uniform System of Accounts (USOA). The USOA is a tool used frequently during the Accounts Classification course and being familiar with the USOA will be a tremendous benefit in order to obtain maximum benefit from this course. Instruction Method: Live $495 (Non-members: $795 ) • Length: 1 day • CEUs: .7 • CPEs: 7 • Level: Intermediate
Required course: Certfied Public Power Accountant



Utility Credit and Collections
Participants learn how to reduce bad debt at their utilities. Following an overview of the most current credit and collection problems specific to utilities, participants cover information that should be acquired during the customer's initial application for service, legal issues and bankruptcy, the collection interview, managing conflict during collections, and how to locate customers who disappear.' Also, through a review of activity based costing, attendees are able to calculate the true costs and rewards of collections. Instruction Method: $390 (Non-members: $625 ) • Length: 2 days • CEUs: 1.4 • CPEs: • Level:




Workorder, Inventory & Plant
New/Revised Class. In today’s times of automation, the process of manually closing work orders is quickly being lost and, if not careful, the theory of the process may be a forgotten art. This course offers utility personnel a working experience in learning what the work order system is and what the processes involved are. This course is designed to benefit utility personnel from any department in gaining insights into the work order system process that will benefit them in obtaining a better understanding of their responsibilities, those of their co-workers, and a good working overview of the process. While the first day takes the participant through a manual work order closing step by step, the second day provides the opportunity for the participant to actually participate in a practice set of manually closing a work order on their own in order to reinforce lessons learned from day one. NOTE: The second day of class is optional. Those who attend both days will be billed a rate of $390 for TVPPA members/$625 for Non-members. Instruction Method: $495 (Non-members: $795 ) • Length: 1 day • CEUs: .7 • CPEs: • Level: