Fonds d'investissement
UCIs: Fund Accounting Fundamentals (EN)
Objectives
- Main course objectives:
- Refresher on the operational flows in a fund
- Transition from general accounting to fund accounting. Net Asset
- Provision, depreciation and proratisation
- Analysis of the charts of accounts relating to basic transactions
- Case studies
Programme
- Basic concepts – Refresher
- Understanding fund accounting
- From general accounting to fund accounting
- Fund balance sheet and profit and loss account
- Net Asset Value
- Charts of accounts relating to basic transactions
- Capital transactions
- Provisions and depreciations
- Securities portfolio and term deposits