How the Course Works
Work Order & Plant Accounting: How the Course Works

​The Work Order and Plant Accounting Procedures course contains seven sections, each of which focuses on a different aspect of work order and plant accounting procedures. Each section has one or more videos that participants access online.

There are online quizzes for many segments of the courses that reinforce the material for that segment. In the video segments that contain a quiz, that quiz appears at the end of the segment. There is also a cue in the video signaling when to take the quiz. At the end of the course, there is a final assessment.

To get an idea of how the course works, click on the following two preview videos.

Below are a series of short audio clips by Russ Wasson, executive director of Tax, Finance & Accounting Policy at NRECA, explaining the Work Order and Plant Accounting Procedures online course.​

Hear What To Expect

Wasson explains how he got involved with the Work Order and Plant Accounting Procedures online course.
Listen to audio clip. (:25)

Find out why the course was created in an online format. 
Listen to audio clip. (:55)

For whom is the course intended? 
Listen to audio clip. (:22)

Work Order and Plant Accounting Procedures is an important topic for all cooperatives.
Listen to audio clip. (:31)

Learn why NRECA was interested in partnering with the Rural Utilities Service (RUS) to create this online format.
Listen to audio clip. (:25)

Computer Requirements

To view the videos in this online course, you will need the following:

  • A computer with a high-speed Internet access
  • Computer speakers or headphones

If you are using a computer to view the videos, you’ll need Adobe Flash installed on your computer. Most browsers come with Flash already installed but if you don’t have it, you can download it from Adobe’s Web site.  

If you have an ipad and want to view the course on that mobile device, you’ll need to download the Articulate Storyline Mobile Player before accessing this online course.

To view this course on an Android device, download the Photon Flash Browser for Android app, and use its browser to access the course.

Frequently Asked Questions

Q 1. How do I get the materials for the course?
The day after you register for the course you will have access to the web page on that houses all of the course materials.  You will receive an email with a direct link to that page.  Alternatively, below are the steps for navigating to that web page.

  1. Open with a web browser and login. 
  2. Select Conferences & Education menu in the center of the upper portion of the screen. (It’s in a dark blue area with white lettering.)   A dropdown of choices will appear.
  3. Choose Online Courses from the dropdown of choices.
  4. On the Online Courses page you’ll see a list of available online courses in the left-hand column.  Select “Work Order and Plant Accounting Procedures.”
  5. On the Work Order and Plant Accounting Procedures page, there’s a shaded column on the right-hand side. In that column you should see a link “Take the Course.”  Select that link to get to the course materials page.
  6. Everything for the course is on the course materials page.  You’ll see a series of links for each section of the course.  Click on the links to open each section where you’ll find links to the videos and links to PDFs of the PowerPoint slides. 

Q 2. Are the videos in the course available on DVD?
No. Currently the videos are available as streaming videos through the course materials page on 

Q 3. Is there an instructor for this course?
There is no instructor per se; however, Rural Utilities Service (RUS) has set up an email address for questions related to the Electric Program.  This email address is located on the course materials web page.  All emails received at this address will be monitored and directed to the appropriate RUS staff for answers.

Q 4. How long do I have to complete the course?
You will have one year of access to the course from the date you register.  You can complete the course at any time within this one-year period.  You will still have access to the course materials for one year, even if you complete the course before the end of that timeframe. 

Q5. Is there a schedule for the course?
Other than the one-year timeframe for your access to the course, there is no schedule. Once you’re registered for the course, you complete it when it’s convenient for you within one year.

Q 6. I signed up for the course, but it’s not appearing on my course record.  Why not?
The course will appear on your course record within 10 business days after you’ve passed the final exam.

Q 7. I have a number of people at my cooperative who want to take this course.  Do each one of them need to sign up?
Cooperatives that have multiple people who would benefit from the information covered in the course may sign up one person for the course and then hold internal sessions where they view the videos and materials as a group.  However, please keep in mind the following caveats:  Only the person who is registered will get credit for the course.  If you want more than one person to get credit, each person wanting credit needs to be registered.  Another caveat is that personal information (such as 401K and health care info) is housed on, so course registrants should not give out their login info to others because the other people could then access that personal information.

Q 8. Previously we’ve had our Rural Utilities Service (RUS) field accountants or field representatives present this workshop, but they say that now we have to use the online course.  Why? And, how is that handled?
To ensure consistency and accuracy of the information presented, RUS is requiring that their field accountants and field representatives use the online course instead of presenting their own versions of the workshop.  The RUS staff person would serve as a facilitator who answers questions and elaborates on the content as needed.  

For more details on the process involved in setting up a workshop that is facilitated by an RUS staff person, please contact Diane Rhodes-Michaely ( or 703-907-5643.

Q 9. I learn better when I’m in a classroom with an instructor.  Is there an in-person option for this course?
NRECA has offered an in-person version of this course as a pre-conference workshop as part of its Tax, Finance & Accounting Conference.  For details on whether or not this will be a workshop in the upcoming conference, please check that conference’s web page.  

Q 10.  If I have questions about the content of the course, who do I contact?
Details on what is covered in the course can be found on the Course Topics and Learning Objectives page.  In addition, please review the sample videos at the top of this page.  These videos will give you an idea of how the information is presented.

For course registrants who have questions about the course content, Rural Utilities Service (RUS) has set up an email address for questions on the course content related to the Electric Program.  This email address is located on the course material’s web page.  All emails received at this address will be monitored and directed to the appropriate RUS staff for answers.

Q 11.  How many times can I take the quizzes and final assessment?
There are several review quizzes in the course, which you can take as many times as you need to master the material.  These quizzes will give you feedback regarding your answers to help in understanding why you got answers correct or incorrect. 

The final assessment tests your understanding of the material covered throughout the course.  To pass the final assessment, you must get 70% of the answers correct and you must complete the final exam in one sitting because the system will time out if your PC is idle for more than 30 minutes.  For example, if you begin the final assessment, but get called away from your desk for longer than 30 minutes, the system will time out.  You will have three attempts to pass the final assessment.  If you were timed out after beginning the final assessment, that attempt does not count against the three attempts you have.  After you submit your answers, you will be notified how many questions you got correct and whether or not you passed the final assessment.