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Courses/Accounting & Tax/Bookkeeping

Accruals, Provisions & Prepayments: Year-End Adjustments

Mastering Deductibility of Adjustments for Accurate Reporting.

Created byTEO Training
4.7
(7 reviews)
BeginnerUpdated Jan 16, 2025
Accruals, Provisions & Prepayments: Year-End Adjustments

What You'll Learn

check_circleHave an increased understanding of the deductibility of year-end adjustments
check_circleBetter process deductions in the areas covered in financial statements and tax returns
check_circleHave more confidence in advising SME clients on income tax deductibility in the areas covered

About This Course

This webinar covers key income tax considerations that advisors and their clients need to be aware of for income tax deductibility of year-end adjustments.The webinar focuses on areas that are part of day-to-day activity and also have some technical issues associated with them.

There are a number of practical examples covered in the webinar, including:

Topics Covered:

  • General Rules for Deductibility
  • Accruals & Provisions:
    • ACC Levies
    • Bad Debts
    • Accrual Expenditure
    • Employee Accruals
    • Inventory Obsolescence
    • Warranty Provision
    • FBT Accrual
    • No Invoice at Balance Date
  • Prepayments:
    • General Rules
    • Unexpired Expenditure
    • The Determination

Suited To:

This webinar is suited to intermediate through advanced accountants in public practice and is also suitable for corporate accountants.

Your Instructors

TEO Training
TEO Training
menu_book204 courses
star214 reviews

TEO Training provides practical learning experiences on primarily tax-related topics for accountants, lawyers and business advisors across New Zealand.

Mike Hadwin
Mike Hadwin

Director, Symmetry Advisory

Mike is a regular presenter for TEO Training. You’ll learn from Mike’s 30-plus years of tax experience as a public Chartered Accountant (CA) and facilitator. His clear presentation style enables you to quickly understand and apply practical learning concepts to common situations you may face in your role.

Credit Information

What Students Are Saying

4.7
Student's Choice
7 reviews

Frequently Asked Questions

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