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CPA staff accountants building a review-ready debt accounting file from loan agreements through principal, effective interest, debt issuance costs, covenants, current classification, lender reconciliation, modifications, and financial statement disclosure
27 Aug

Debt Accounting Training for Staff Accountants: Loans, Interest, Covenants, Amortization, and Reconciliation

Accounting Workforce Development

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: August 27, 2026  |  30-minute read TL;DR — The Short Answer Debt accounting training should teach staff to prove what the borrower owes, what the debt actually costs, whether the company is in compliance, and how the

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