Analytical Adjustments

 

In this eLearning module on Analytical Adjustments, we will learn how adjustments are handled for core and non-core business activities, depreciation, revaluation reserve, goodwill and other intangible assets, and off balance sheet items.

 

Coverage and structure for eLearning module

 

Topic

Sub-topic

Analytical Adjustments

  • Need for analytical adjustments to Financial Statements
  • Common Analytical Adjustments

Operating vs. Non-Operating Activities

  • Why differentiate?
  • Adjustments
  • Analysis of incorrect classification and its impact with the help of a real life case study

Depreciation

  • Correct treatment in books of accounts 
  • Analysing incorrect treatment and its impact with the help of a real life example

Revaluation reserve

  • Correct treatment in books of accounts
  • Analysing incorrect treatment and its impact with the help of a real life case study

Intangible assets

  • Correct treatment for goodwill and other intangible assets
  • Analysing incorrect treatment and its impact with the help of a real life case study

Off Balance Sheet Items

  • What they mean?
  • Common types of off balance sheet items
  • Their Correct treatment

Lease

  • Classification of lease
  • Accounting treatment of different types of lease
  • Example explaining difference in accounting treatment
  • Incorrect classification by companies

     

     

    Module Fees: Rs. 2500/-                                  Access period: 3 months                                 Learning time: 3 hours

     

     

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    • Once your account is set up, search for "Analytical Adjustments" from the search bar
    • Select the e-learning module - Analytical Adjustments, and click on buy now; it will get added to your cart
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    Detailed steps

    Features of eLearning modules:

     

     

    Real life case studies

     

    Real life case studies built leveraging our expertise in research, ratings & risk solutions

     

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    Glossary & Resources

     

    End to end structure comprising basic definitions to advanced readings

     

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    Interactive examples

     

    Interspersed with practice exercises and interactive examples to help apply concepts

     

    Knowledge checks

     

    Knowledge checks at the end of each topic to ensure absorption of concepts

     

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    Gamification

     

    Final assessment questions & gamification at the end of the module to ensure learning objectives are met