• Course Introduction and Objectives 
• Introduction of Uniform System of Accounts 
• Incorporating FERC into Utility Chart of Accounts 

Section Two 

• Accounting Information for Public Power Systems 
• Accounting Requirements 
• Users of Accounting Information  

Section Three 

• FERC USOA: Instructions  
• Definitions 
• General Instructions 
• Electric Plant Instructions 
• Operating Expense Instructions  

• Income Statement Accounts 

• Revenue and Expense Classifications 

• Operating Income
  

• Other Income Statement Items

Section Six

• Introduction to Accounting Applications 
• Allocations of Indirect Costs

Section Seven

• FERC USOA: Instructions  
• Introduction to Accounting for Utility Property 
• Work Order System 
• Continuing Plant Inventory 
• Depreciation Accounting