Background
OEICS & Unit Trust Accounting covers a wide range of Accounting and other areas: Tax, Regulation, Fund Management and Investment, etc.
This course provides a detailed basic review of all the areas for those wanting to solidify partial knowledge or requiring a good grounding in all areas. It is based on the OEICS & Unit Trust SORP.
Content
Introduction OEICS & Unit Trusts
OEICS v UT comparison.
SORP explanation including expected changes
Recording Investment Activity
Trial Balance.Balance Sheet.Statement of Assets & Liabilities.
Statement of Total Return
Statement of Movement in Investors'Funds / Unit Holders Funds
Recording Creations and Cancellations
Income Equalisation
Accounting for Equity Investments
Accounting for Fixed Income Investments
Statement of Material Portfolio changes
Accounting for Futures & Options Overview
Capitalisations and main Corporate Actions
Accounting for Investment Income
Valuation and Pricing process including Multi-Manager Funds
Distribution Statement
Distribution Rate/Factor calculation
Corporate Tax. Overseas Tax.
Notes to the Financial Statements including Gains (Losses)
Commission - Soft, Rebates, Statements
Reports of Managers, Directors, ACD/Trustees, Auditors
Annual v Interim Reports
IAS explanation
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