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Section 1: Introduction
Course Introduction
Section 2: Basic Terminologies of Fund Accounting
Basic Terminologies of Fund Accounting Section Introduction
Fund
Custody
Investment Manager
Clients
Fund Accounting
NAV
Base Currency
Practice Test
Section 3: Types of Funds
Types of Funds Section Introduction
Types of Funds Overview
Standalone Fund
Fund of Funds
Multi Manger Fund
Hedge Fund
Master Feeder Fund
Reference: Types of Mutual Funds
Reference: Fund of Funds(FOF) - Part 1
Reference: Fund of Funds(FOF) - Part 2
Practice Test
Section 4: Fund Accounting Life Cycle
Fund Accounting Life Cycle Section Introduction
Entities in Fund Accounting Life Cycle
How Fund Accounting Life Cycle Works
Practice Test
Section 5: Reconciliation
Reconciliation Section Introduction
Reconciliation Overview
Cash Reconciliation
Cash Reconciliation Break: Trade Settlement
Cash Reconciliation Break: Dividend Payment
Cash Reconciliation Break: Withholding Tax & Reclaim
Cash Reconciliation Break: FX Contract
Cash Reconciliation Break: Corporate Action
Stock Reconciliation
Stock Reconciliation Break: Trade Mismatch
Stock Reconciliation Break: Trade Booked for Incorrect Security
Stock Reconciliation Break: Investment Manager Movement
Stock Reconciliation Break: Corporate Actions
Stock Reconciliation Break: Wrong Security Setup
Stock Reconciliation Fund Onboarding
Income Reconciliation
Foreign Currency Contract Reconciliation
Reclaim Reconciliation
Practice Test
Section 6: Trade
Trade Section Introduction
Basics of Trade
Manual Trade Booking
Realised & Unrealised Gain & Loss
NAV Impact Calculation on Missing Trades
Practice Test
Section 7: Income
Income Section Introduction
Income Overview
Dividend Important Dates
Trade Process on, before, after Ex-Date
Example of Trade Processed on Ex-Date
Withholding Tax & Reclaim
Repatriation
Practice Test
Section 8: Bond
Bond Section Introduction
Bond Characteristics
Bond Terminologies
Types of Bond
Accrual Methods for Bond
Amortisation & Accretion
Clean Price & Dirty Price
Practice Test
Section 9: Derivatives
Derivatives Section Introduction
Derivatives Overview
Option Contract
Types of Option Contracts
Forward Contract
Forward Contract Terminologies
Forward Contract Different Scenarios
Future Contract
Mark to Market
Initial Margin & Maintenance Margin
Forward Contract Vs Future Contract
Practice Test
Section 10: Expense
Expense Section Introduction
Expense Overview: Accrual & Payment
Common Expenses of Fund Accounting
Types of Expense
Example of Variable Fee Calculation
Example of Tier Based Variable Fee Calculation
Example of Accrual Vs Payment: Scenario 1
Example of Accrual Vs Payment: Scenario 2
Management Fee Rebate
Prepaid Expense
Practice Test
Section 11: Performance Fee
Performance Fee Section Introduction
Performance Fee Overview
Performance Fee: GAV, NAV & Crystallisation
Hurdle Rate & High Watermark
Equalization
Free Ride & Claw Back
Simple Equlization
Equalisation Factor & Depreciation Deposit
Series of Shares Method
Example of Series of Shares Method
Reference: Hurdle Rate and High Watermark
Practice Test
Section 12: Pricing
Pricing Section Introduction
Pricing & Non Pricing Component
Different Pricing Points
Impact of Pricing
Practice Test
Section 13: Capital Activity
Capital Activity Section Introduction
Capital Activity
Capital Activity: Role of Transfer Agency
Capital Activity: NAV Impact
Practice Test
Section 14: Corporate Action
Corporate Action Section Introduction
Basic of Corporate Action
Corporate Action: Rights
Types of Rights & Intrinsic Price
Rights Period
Corporate Action: Tender Offer
Corporate Action: Bonus Shares
Types of Bonus Share
Corporate Action: Spinoff
Corporate Action: Name Change
Corporate Action Stock Split & Reverse Stock Split
Corporate Action: Mergers & Acquisitions
Advantages & Disadvantages of Mergers & Acquisitions
Types of Mergers & Acquisitions
Fund Accounting Treatment for Mergers & Acquisitions
Difference Between Mergers & Acquisitions
Corporate Action: Warrant
Types of Warrant
Stock Option vs Stock Warrant
Practice Test
Section 15: Journal Entries
Journal Entries Section Introduction
Journal Entries Basic
Journal Entries Case Studies: 1
Journal Entries Case Studies: 2
Journal Entries Case Studies: 3
Journal Entries Case Studies: 4
Journal Entries Case Studies: 5
Practice Test
Section 16: Monthly Live Q&A
All About Monthly Live Q&A
Live Monthly Q&A: September, 2024