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Introduction to Local Authority Capital Accounting

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Training course summary

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At the end of the training course participants will have: Acquired a basic knowledge of capital accounting in local government, Gained an understanding of the role of capital accounting within the local authority SORP, Developed a comprehensive understanding of what the important issues are currently and will be in the future and Shared experiences and knowledge with other delegates. By the end of the course, you will: Have a refreshed knowledge of all accounting standards and related issues Be aware of how to keep up to date and the importance of financial reporting Be more confident to comment on financial accounts others prepare, or design close down procedures or prepare financial accounts Have a good awareness of public sector and not for profit accounting across the public sector as a whole - where it is similar and where it differs and why

Regions:
Delivery:
  • Public
Category:
Difficulty:
  • Introductory

Further Details

COURSE PROGRAMME Introductory Presentation on the Capital Accounting Framework Why capital accounting was introduced What the framework is designed to achieve Principles for construction and maintenance of the balance sheet Principles for making charges to revenue Case Study – Building and Maintaining the Balance Sheet Identifying fixed assets Classifying fixed assets Accounting for new additions Accounting for enhancements Valuing fixed assets and the Fixed Asset Restatement Account Accounting for disposals

Guide price

£280 + VAT

 

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