Financial Accounting/Financial Reporting/Corporate Reporting
Topics covered but are not limited to the following:
-Group accounts/consolidations/disposals (all group structures)
-Business combinations, goodwill, Fair Value Accounting
-Cash flow statements (single and group)
-Foreign currency translations
-Ratio/Financial Analysis -Interpretation of accounts
-Preparation & presentation of Income Statement(P&L accounts) and Balance Sheet
-Statement of Changes in Equity, Reserves Movement
-Journal Entries/Ledgers/Trial Balance, Bank reconciliations, Accounting principles/Conceptual Framework
-Incomplete records, Accruals Principle, Irrecoverable(Bad) debts, Allowance for
Receivables (Provision for doubtful debt), Control Accounts etc
-Shareholding/Limited Liability Accounts, Partnership accounts
-Accounting for Tangible & Intangible Fixed Assets (Non Current Assets), NCA-Held for Sale,
Investment property, Revaluations, Disposals, Impairments, Government Grants etc
-Accounting for Leases, Revenue Recognition, Inventories, Construction Contracts (long term contracts)
Pensions, Income Tax (Current & Deferred Tax), Financial/Capital Instruments, Borrowing costs,
Provisions, EPS including bonus shares, share splits, rights issue & other financial reporting standards
Audit/Internal Review/Assurance
Topics covered but are not limited to the following:
-Understanding nature, purpose and scope of auditing & internal review
-Audit Risk- Risk Assessment and Management
-Corporate Governance, Going Concern
-Internal Controls
-Regulation, Independence, Audit Engagement and Tendering
-Audit Plan, Process, Procedures and Tests
-Internal Controls
-Analytical Procedures
-Audit Evidence, Documentation and Working Papers
-External and Internal audit function
-Responsibility of auditors, audit committee
-Work of another auditor / expert
-Money Laundering
-Sarbanes Oxley
-Ethical procedures & Issues
-Audit Reporting, Expectation Gap, Auditors Liability
-Group Audits,  Forensic Audits
-Quality Control
-Not-for-profit organisations
Management Accounting/Management Information
Topics covered but are not limited to the following:
-Principles and Characteristics of Costing & Management Accounting
-Cost classification
-Cost behaviour
-Accounting for Material
-Accounting for Labour
-Accounting for overheads
-Standard Costing System
-Marginal Costing System and Uses of Marginal Costs
-Absorption Costing System
-Activity-Based Costing System
-Process Costing
-Target costing
-Job costing
-Contract Costing
-CVP & Breakeven analysis
-Margin of Safety
-Correlation and Regression Analysis
-Budgeting and Budgetary Control
-Cash Budgets and Functional Budgets
-Variance Analysis
-Performance Measurement including ratio analysis
-Capital Investment Appraisal
-Transfer Pricing and other areas