Introduction to fund accounting (C2013)

Anyone wishing to apply and to develop their technical knowledge.

Successful completion of the module « General Accounting : current operations » (C2001E), « General accounting : year-end operations » (C2003E) and « Les valeurs mobilières : comprendre et investir » (C6014) or
proof of equivalent certified knowledge.

• Review the most common legal forms of company set up for the various investment funds.
• Find out the basic differences between the general accounting for commercial companies and the Fund Accounting.
• Consider the actors/agents of the investment funds, the components of the funds, their accounting, their valuation, etc.
• Understand the specificities of the umbrella funds and the multiple classes of shares/units.
• Gain understanding on the operations on portfolio and their accounting.
• Gain understanding on the operations on Fund capital and their accounting.
• Consider the estimation and provision of the investment fund fees and charges (type, agreements, calculation method, etc.).
• Perform calculation of the Net Asset Value of investment funds.

Le contenu est identique aux objectifs d'apprentissage pour cette formation.