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Fixed Asset Accounting and Capital Expenditure Control

Capital spending ties up cash for years, yet many organisations track assets in a spreadsheet that no longer matches the ledger. This course covers the full asset life cycle, from capital expenditure approval and capitalisation to depreciation, revaluation, impairment and disposal, so finance teams keep an asset register that supports the financial statements and every audit that follows.

What you will be able to do

  • Distinguish capital expenditure from operating expenditure and apply the recognition rules.
  • Build and maintain a fixed asset register that reconciles to the general ledger.
  • Calculate depreciation under the common methods and account for revaluations.
  • Assess assets for impairment and account for write downs correctly.
  • Account for asset disposals, transfers and work in progress.
  • Prepare capital expenditure business cases and track spend against budget.

Course outline

  1. 01Capital versus operating expenditure
  2. 02Asset recognition and capitalisation rules
  3. 03Building the fixed asset register
  4. 04Depreciation methods and useful lives
  5. 05Revaluation and impairment testing
  6. 06Disposals, transfers and scrapping
  7. 07Capital expenditure business cases
  8. 08Reconciling assets to the ledger and audit

Who should attend

Financial accountants, fixed asset clerks, management accountants and capital project finance staff responsible for asset records and capital budgets.

Dates, venues and fees

DatesVenueDaysFeeCalendar
17 to 18 Aug 2026Online2US$900
24 to 25 Aug 2026Mozambique2US$1,100
31 Aug to 1 Sep 2026Cairo2US$1,100
7 to 8 Sep 2026Accra2US$1,100
14 to 15 Sep 2026Lusaka2US$1,100
21 to 22 Sep 2026Kigali2US$1,100
28 to 29 Sep 2026Nairobi2US$1,100
5 to 6 Oct 2026Durban2R10,000
12 to 13 Oct 2026Johannesburg2R10,000
26 to 27 Oct 2026Mauritius2US$1,100
2 to 3 Nov 2026Dubai2US$1,100
9 to 10 Nov 2026Lagos2US$1,100
16 to 17 Nov 2026Harare2US$1,100
23 to 24 Nov 2026Kampala2US$1,100
30 Nov to 1 Dec 2026Dar es Salaam2US$1,100
7 to 8 Dec 2026Pretoria2R10,000
14 to 15 Dec 2026Cape Town2R10,000

Fees are per delegate. South African venues are priced in rand; other locations and online in US dollars. Fees exclude 15% VAT where applicable. Group bookings of three or more delegates from the same organisation qualify for a reduced rate; contact us for a quotation.

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