04202221 - Level I Training Book

5/7/19

Basic Casino Accounting – Month End Items

• Reconciling all bank accounts? • Reconciling cage accountability? • Recording asset purchases? • Accounts payable (subsidiary)? • Other liabilities?

• Amounts due to/from other Tribal entities? • Transfers to/from other Tribal entities?

Basic Casino Accounting – Month End Items (Continued) • In-house progressive jackpot liabilities? • Wide area progressives?

• Participation fees? • Non-cash prizes? • Unredeemed ticket liabilities? • Hopper adjustments? • Players’ club points & incentives?

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