高级会计系列培训——Consolidation & Business Intelligence 课程梗概

2018年10月30日 Seed职业培训



Consolidation & Business Intelligence
weekend 26th & 27th May 2018 Melbourne (face-to-face)

weekend 10th & 11th Nov 2018 Melbourne (online)

Prepare a consolidated statement of financial position for a group (parent and one subsidiaries), and adjust for different chart of accounts and the effects of intra­group trading and foreign currency transactions.





Key Modules Covered in the Course


Manipulate and consolidate data with Power Query


  • Install and attach the Power Query add-in

  • Reshape and unpivot data for Power Pivot analysis

  • Send Power Query results to the data model

  • Consolidate multiple excel work sheets within a single file

  • Automate the consolidation of all text files within a folder

  • Write a function to manipulate and consolidate Excel work books within a folder


Account for the effects of intra­group transaction


  • Adjust for current accounts between parent company and subsidiaries

  • Deal with cash/goods in transit

  • Deal with inter-group loans held by one company

  • Deal with Dividends and loan interest

  • Adjust for unrealised profits on sales of inventory

  • Adjust for unrealised profits on sales of non-­current assets


Consolidate foreign subsidiaries


  • Deal with foreign currency transactions

  • Understand difference of foreign currency monetary items and non-monetary items

  • Compare spot rates with current rates and make appropriate adjustments

  • Learn to use current rate method

  • Learn to use temporal method

  • Deal with Translation gains or losses

  • Adjust for Transactions gains or losses

  • Incorporate foreign companies (subsidiaries) into the consolidated financial statements


Prepare consolidated financial statements


  • Deal with different chart accounts between head office and subsidiaries

  • Deal with non­-controlling interests (at fair value or proportionate share of net assets)

  • Apply the required accounting treatment of consolidated goodwill

  • Adjust for impairment of goodwill

  • Deal with consolidation of other reserves (e.g. share premium and revaluation)

  • Account for the consolidation of other reserves


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