Cours du soir C2013 - Introduction to fund accounting

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Anyone wishing to apply and to develop their technical knowledge.


  • Review the most common legal forms of company set up for the various investment funds.
  • Find out the basic differences between the general accounting for commercial companies and the Fund Accounting.
  • Consider the actors/agents of the investment funds, the components of the funds, their accounting, their valuation, etc.
  • Understand the specificities of the umbrella funds and the multiple classes of shares/units.
  • Gain understanding on the operations on portfolio and their accounting.
  • Gain understanding on the operations on Fund capital and their accounting.
  • Consider the estimation and provision of the investment fund fees and charges (type, agreements, calculation method, etc.).
  • Perform calculation of the Net Asset Value of investment funds.


Successful completion of the module « General Accounting : current operations » (C2001E), « General accounting : year-end operations » (C2003E) and « Les valeurs mobilières : comprendre et investir » (C6014) or proof of equivalent certified knowledge.


Il n'y a pas de cours de prévu dans les prochains jours.