About this course
Estimates, cut-off and accruals. For Practising CAs; finance managers; controllers and specialists. Seven topic lessons and narrated animated explainers, seven knowledge checks, five applied activities and a sampled final assessment. Complete the guided Estimate position file. Prerequisite: JQ-CLS-B01. Original fictional cases develop practical finance and governance decisions. Confirm current rules, exemptions and live filing requirements for the actual entity. The study estimate measures all required learning; the workbook's 55-minute value was a planning target.
Who this is for
Learners interested in this course
What you will learn
Course outline
1. Cut-off tests and unbilled balances
- Cut-off tests and unbilled balances
- Cut-off tests and unbilled balances — video
- Topic 1 knowledge check
- Decision Mission: Cut-off tests and unbilled balances
2. Provision and accrual data
- Provision and accrual data
- Provision and accrual data — video
- Topic 2 knowledge check
- Case Quest: Provision and accrual data
3. Estimate methods and controls
- Estimate methods and controls
- Estimate methods and controls — video
- Topic 3 knowledge check
4. Sensitivity and management bias
- Sensitivity and management bias
- Sensitivity and management bias — video
- Topic 4 knowledge check
- Impact Simulator: warranty evidence update
5. Subsequent information assessment
- Subsequent information assessment
- Subsequent information assessment — video
- Topic 5 knowledge check
6. Reviewer documentation
- Reviewer documentation
- Reviewer documentation — video
- Topic 6 knowledge check
- Roleplay Studio: challenge the profit-target estimate
7. Case: Review a year-end warranty provision and late invoice
- Case: Review a year-end warranty provision and late invoice
- Case: Review a year-end warranty provision and late invoice — video
- Topic 7 knowledge check
- Practice Lab: review the Aster close pack
Final assessment
- Final assessment