Course Catalogue
Browse and access CPD-accredited courses to maintain your designation.
50 coursesShowing 50 of 403
Online
Changes in Accounting Estimates in compliance with IFRS and IFRS for SMEs
Understand the definition and core principles behind changes in accounting estimates. Distinguish between changes in estimates, changes in accounting policies, and errors. Learn the correct treatment and disclosure requirements under IAS 8 and IFRS for SMEs Section 10 . Explore real-world examples and common pitfalls. Apply a practical framework for identifying, assessing, and implementing estimate changes in practice.
Online
IFRS for SMEs Agriculture and Biological Assets
How to correctly account for biological assets and avoid common financial reporting mistakes Revenue recognition for agriculture—when and how to record sales, even with long production cycles Fair value vs cost model—which one should you use, and what’s the impact on taxes? The SARS implications—what’s deductible, what’s not, and how to avoid disputes How to advise clients on financial and tax planning specific to farming and agribusiness
Online
Concepts and Pervasive Principles under the IFRS for SMEs
Understanding the objective of financial statements in terms of the IFRS for SMEs (2015) (the International Financial Reporting Standard for Small and Medium-Sized Entities ) (effective 1 January 2017) Understanding the qualitative characteristics of information in financial statements Understanding the definition and recognition of items in the financial statements Understanding the initial and subsequent measurement of items in the financial statements Case studies to illustrate these concepts
Online
IFRS for SMEs – Intangible Assets and Impairment of Assets
A quick overview of who should/can apply the IFRS for SMEs (2015) (the International Financial Reporting Standard for Small and Medium-Sized Entities ) (effective 1 January 2017) Understand the concept of an ‘asset’ in the context of an impairment The detailed accounting treatment of intangible assets (other than Goodwill) in terms of the IFRS for SMEs (2015) Accounting for an impairment loss in terms of the IFRS for SMEs (2015) The webinar will discuss the core accounting principle of the topics above and will use examples to illustrate the practical application thereof.
Online
Month End Reconciliation
Understanding the importance of an organized and structured month-end close process. Key objectives and outcomes of the month-end close for financial reporting. Steps to reconcile bank accounts, accounts payable, accounts receivable, and other key balance sheet accounts. Identifying and resolving discrepancies in financial records. How to manage accruals for expenses and revenue recognition to ensure accuracy. Making appropriate adjusting journal entries for prepayments, deferred income, and other adjustments. Best practices for reviewing the trial balance, income statement, and balance sheet for accuracy. Common mistakes to look out for during the review process. Compiling and organizing working papers that support financial entries and adjustments. Ensuring proper documentation for audit and compliance purposes.
Online
Stock Shock, Fix the Inventory Mess Before It Costs You, Effective Inventory Management: Accounting, Stock Levels, and IFRS for SMEs
How to apply IFRS for SMEs inventory rules without getting buried in the fine print The exact controls you need to stop stock losses from eating your profits Why most small businesses fail stock counts—and how to fix it How to turn stock variances into insight (and not just write-offs) Ways to advise clients or your business on smarter inventory systems that actually work
Online
Basic Bookkeeping Techniques
The Accounting Cycle: From transactions to financial statements. Key Principles of Accounting: Building a reliable financial foundation. Practical Skills: Managing debtors, creditors, and bank reconciliations. VAT Essentials: Understand and apply basic VAT regulations. Real-Life Examples: Apply your knowledge in relatable scenarios.
Online
Accounting for leases IFRS for SMEs
Understand the fundamental principles of lease accounting as per IFRS for SMEs. Learn to distinguish between operating and finance leases and apply the correct accounting treatment. Gain insights into recognizing and measuring lease liabilities and right-of-use assets. Analyse the impact of lease accounting on financial statements, including balance sheets and income statements. Explore practical examples and case studies to address common challenges in lease accounting. Stay updated on recent amendments or changes in IFRS for SMEs related to leases.
Online
How can your skills as a Business Accountant empower Spaza Shops and Informal Traders to comply with the new registration requirements
Understanding Regulatory Requirements: Importance of registering with municipalities within 21 days. Overview of licensing, zoning laws, and health standards. Offering Tailored Accounting Services fit for the type of business and the infrastructural challenges: Record-keeping essentials for informal traders. Stock management and handling incomplete records. Tax compliance and financial reporting for growth and sustainability. Building Sustainable Businesses: Benefits of formalizing a spaza shop. Accessing funding opportunities and government support programs. Practical tools to enhance operations and profitability.
Online
IFRS for SME Annual Financial Statements
Understand the IFRS for SMEs Framework Learn the basics of IFRS for SMEs—what it is, why it’s important, and how it differs from the full IFRS standard. Know the Companies Act Requirements Understand what the South African Companies Act requires for annual financial statements, including essential legal obligations. Master Financial Statement Preparation Gain the skills to prepare key financial statements for SMEs, including the balance sheet, income statement, cash flow statement, and the notes that explain them. Apply Measurement and Disclosure Rules Get hands-on practice in applying IFRS for SMEs rules for measuring and disclosing information, particularly for assets, liabilities, income, and equity. Solve Practical Challenges Learn how to overcome common issues in preparing financial statements and get practical tips for handling tricky areas.
Online
Understanding Fixed Assets under IFRS for SMEs
Key definitions and concepts around fixed assets in IFRS for SMEs. When to classify assets as “fixed” and what that means. Understanding initial and subsequent measurement of fixed assets. Depreciation and useful life: practical tips and techniques. Handling revaluations, disposals, and impairments. Clear guidance on disclosures and presentation requirements. Practical examples and case studies to apply what you learn.
Online
Going Concern and subsequent events
Definition and implications of the going concern assumption. Indicators of financial distress and factors that may challenge the going concern assumption. Types of events after the reporting period (adjusting vs. non-adjusting events). How to assess and disclose such events in financial statements. Real-world case studies demonstrating the importance of these concepts in ensuring transparency and accountability in financial reporting.