IFRS 15: Accounting for Customer Loyalty Programs & Bill and Hold arrangments

Duration: 2 hours

In this session you will learn the following at CTA level

• Explaining and accounting for Customer Loyalty Programs (including journals)
• Explaining and accounting for Bill and Hold arrangements.

IFRS 15: Accounting for Sale with a Right of Return

Duration: 1 hour 15 minutes

This session is suitable for CTA level 1 & CTA level 2. It includes the following:

• Accounting for Sale with a right of return
• Determining transaction price in a transaction with a significant financing component

IFRS 15: Principal versus Agent Considerations

Duration: 40 minutes

This session is suitable for CTA level 1 & CTA level 2.

• After this session, you will be able to discuss and explain if an entity is a principal or an agent interms of IFRS 15.

IFRS 15: Identifying the contract(STEP 1) & Identifying performance obligations (STEP 2)

Duration: 1 hour 20 minutes

This session is suitable for CTA level 1 & CTA level 2.

After this session, you will be able to discuss, explain and apply the criteria for:

• Identifying the contract with a customer
• Identifying performance obligations in a contract with a customer.

TAX3761- VAT Class 1: Free use of a company car; Notional Input VAT & Importation of Goods;

Duration: 1 hour 42 minutes

This session is for Third Years (TAX3761)

In this session you will learn the VAT implications of:

• Purchase of Second hand goods from a non-vendor
• Fringe Benefits to Employees
• Importation of goods into the Republic by any person.

TAX3761 - Donations Tax

Duration: 1 hour 

This session is for Third Years (TAX3761)

• In this class students will learn all the tax principles regarding donations tax including detailed calculations.

TAX3761: VAT Class 2: Implications of Ceasing to be a vendor; Indemnity payments & Payments exceedin

Duration: 1 hour 10mins

This session is for Third Years (TAX3761)

This session covers the following Deemed Supplies for VAT

• Indemnity payments- Sec 8(8)
• Ceasing to be a vendor-Sec 8(2)
• Payments exceeding consideration-Sec 8(27) and 16(3)(m)

Financial Instruments - Classification of Financial Liabilities & Equity Instruments-CTA & Postgrad

Duration: 1 hour 15 minutes

• In this session you will learn on Financial Instruments -  Classification of Financial Liabilities & Equity Instruments interms of IAS 32
• This session is for  CTA Level 1 & Level 2

Inventory- IAS 2 for CTA & Postgrads

Duration:  1 hour 45 minutes

• In this session you will learn all the advanced principles of accounting for Inventory interms of IAS 2.
• Detailed explanations, calculations and application of all technical requirements of IAS 2 for CTA level 1 & CTA level 2.

IAS 12: Income Taxes Exam & Test Revision 1

Duration = 2 hours 

This session is suitable for CTA Level 1 & CTA Level 2.

• It includes calculation of current tax and deferred taxes and Disclose income tax and deferred tax in the notes (Including assessed losses) to the financial statements.

Fairvalue Measurement- IFRS 13 for CTA & Postgrads

Duration - 1hr 50minutes

This session is for students registered for FAC4863- CTA level 2.

• Includes detailed explanations of IFRS 13 and practical questions.

IAS 8: Accounting for Prior Period Errors

Duration: 1hr

This session is for CTA level 1 & CTA level 2.

• After this session, you will be able to Identify, account for and disclose errors in the notes to the annual financial statements.

IAS 12: Income Taxes- Test & Exam Revision 2

Duration: 1hr 30 minutes

This session is for CTA level 1 & CTA level 2.

• This session includes a typical exam question and a detailed solution with explanations of IAS 12 principles: 
• Deferred Tax, Current Tax, Income Tax Note and Journals.

IAS 12: Calculation of Current Tax Expense

Duration: 1hr 5minutes

This session is for CTA level 1 & CTA level 2.

• In this session you will learn the key tricks and techniques to calculate the Current Tax Expense interms of IAS 12 (6 step model).

Market Value of a qualifying sec 24J Debt Instrument- CTA Level & Level 2

Duration: 53 minutes

This session is for CTA 1 & CTA 2.

• In this session you will learn all the advanced principles of calculating Market Value of a Qualifying sec 24J Debt Instrument.
• This concept is tested seperately or in a WACC question for CTA Level 1 & Level 2 examinations.

Market Value of Convertible Preference Shares- for CTA L1 & L2

Duration: 27 minutes

This session is for CTA 1 & CTA 2.

• In this session, you will learn very important principles relating to the calculation of the Market Value of Convertible Preference shares.
• These principles are needed by CTA students especially when required to calculate WACC based on market values.

Weighted Average Cost of Capital (WACC) for CTA Level 1 & Level 2

Duration = 1 hour 10 minutes

This session is for CTA 1 & CTA 2.

• Based on a typical CTA exam question, you will learn how to calculate WACC based on market values of a Qualifying sec24J Debt Instrument, Convertible Prefrence Shares and Equity.
• Cost of Equity (Ke), Cost of Debt (Kd), Cost of Preference Shares (Kp) & WACC. 

Working Capital Management Session 1-CTA & Postgrad Level

Duration = 1hr 30minutes

This session is for CTA 1 & CTA 2.

• This session covers in detail all the principles and application of Working Capital Management techniques

Working Capital Management Session 2 -CTA & Postgrad Level (Questions & Solutions))

Duration: 1 hour 30 minutes

This session is for CTA 1 & CTA 2.

• Working Capital Management typical exam questions with answers explained in detail.

Weighted Average Cost of Capital (WACC) Revision 2

Duration: 1 hour 25 minutes

This session is for CTA 1 & CTA 2.

It  includes a detailed revision of:

• Market Value of a sec 24J Debt Instrument
• Hamada Theorem
• Cost of Equity (Ke), Cost of Debt (Kd) & Cost of Preference shares (Kp)

General Deduction formula for Second Year Students

Duration: 20 minutes

• This session is suitable for 2nd year students registered for TAX2601.
• You will learn how to apply the general deduction formula in determining the deductibility of an expense/loss.

Income Taxes- IAS 12 for Third Years.

Duration = 1 hour 55 minutes

• This session is for students registered for FAC3701 & FAC3761
• You will learn how to account for Income Taxes interms of IAS 12.
• This session will help FAC3701 students to successfully complete their assignment 1 without any plagiarism risk.

Break Even Analysis

• Duration = 27 minutes
• At the end of the video, students will be able to calculate Break Even Point in a Multi- Product scenario.
• This video is useful to 3rd year MAC3701 and MAC3761 students studying  for 2021 assignments and exams.

FAC3764: UNIT 1 - Calculation of Current Tax Expense

Duration: 1hr 5minutes

This session is for Third Years (FAC 3764)

• In this session you will learn how to calculate the Current Tax Expense interms of IAS 12 (6 step model)

Capital Structure & Funding Decisions -3rd Years

• Duration = 22 minutes
• This tutorial video includes explanations and calculations on how to raise additional funding considering the funding options available to an entity as well as the capital structure (both current and target capital structure).
• Suitable for students registered for MAC3702 & MAC3761