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One-time enrollment · 12-month access
Enroll NowGroup pricing available →Master the RUS Uniform System of Accounts and build a solid foundation for electric cooperative accounting. Practical, plain-language training designed for co-op finance and operations professionals.
CPE Hours
The RUS Uniform System of Accounts (USoA) is the accounting framework required for all electric cooperatives borrowing from the Rural Utilities Service. Every transaction, every capital project, every financial report ties back to this structure — and understanding it is essential for anyone working in co-op finance, operations, or management.
This course gives you a clear, practical grounding in how the RUS USoA is structured and how to apply it in day-to-day cooperative accounting. Plain language, real co-op examples, and interactive exercises make the material stick.
Identify how electricity is produced and delivered to customers
Course materials are provided for informational and educational purposes only. They do not constitute legal, accounting, or professional advice. Users should consult their own qualified legal, accounting, or other professional advisors regarding their specific circumstances.
Introduces your co-op accounting journey, the course roadmap, learning objectives, and the central daily challenge: where do costs get classified? | 0.1 – Introduction to Your Co-op Accounting Journey | 1.1 – Course Roadmap | 1.2 – What You'll Learn: Course Learning Objectives | 1.3 – The Daily Puzzle: Where Do the Costs Get Classified?
A concise overview of how the electric business works — generation, transmission, distribution — so accounting decisions make sense in operational context. | 2.1 – How the Electric Business Works
Covers how electric cooperatives operate and how RUS accounting standards govern their financial reporting and regulatory obligations. | 3.1 – How Electric Cooperatives Operate | 3.2 – Review Questions 1
A guided tour of what's inside the RUS USoA, how to navigate its account structure, and a smorgasbord of key RUS accounting concepts. | 4.1 – What's in the RUS Uniform System of Accounts | 4.2 – Navigating the RUS USoA | 4.3 – RUS Accounting Concepts Smorgasbord
Applies RUS USoA rules to balance sheet and income statement accounts — what the co-op owns, owes, earns, and spends. | 5.1 – Using the RUS USoA for Balance Sheet and Income Statement Accounts
Apply your knowledge to realistic co-op accounting scenarios with an interactive transaction classification exercise and review questions. | 6.1 – Practice Module: Classifying Routine Transactions | 6.2 – Exercise: Classify Those Transactions! | 6.3 – Review Questions 2
Consolidates key concepts and next steps, followed by the NASBA-compliant final exam. A passing score of 70% earns your 2.00 CPE certificate. | 7.1 – Key Points and Your Next Steps | 7.2 – Course Evaluation | 7.3 – Final Exam for NASBA Certification | 7.4 – What You've Achieved and a Final Review!
