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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.

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Register for this course

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

DatesVenueDaysFeeCalendarRegister
5 to 6 Oct 2026Johannesburg2R10,000Register
6 to 7 Oct 2026Cape Town2R10,000Register
7 to 8 Oct 2026Durban2R10,000Register
8 to 9 Oct 2026Pretoria2R10,000Register
12 to 13 Oct 2026Windhoek2US$1,100Register
13 to 14 Oct 2026Gaborone2US$1,100Register
14 to 15 Oct 2026Maseru2US$1,100Register
15 to 16 Oct 2026Mbabane2US$1,100Register
19 to 20 Oct 2026Lusaka2US$1,100Register
20 to 21 Oct 2026Harare2US$1,100Register
21 to 22 Oct 2026Lilongwe2US$1,100Register
22 to 23 Oct 2026Blantyre2US$1,100Register
26 to 27 Oct 2026Mozambique2US$1,100Register
27 to 28 Oct 2026Nairobi2US$1,100Register
28 to 29 Oct 2026Dar es Salaam2US$1,100Register
29 to 30 Oct 2026Kigali2US$1,100Register
2 to 3 Nov 2026Kampala2US$1,100Register
3 to 4 Nov 2026Accra2US$1,100Register
4 to 5 Nov 2026Lagos2US$1,100Register
5 to 6 Nov 2026Cairo2US$1,100Register
9 to 10 Nov 2026Mauritius2US$1,100Register
10 to 11 Nov 2026Dubai2US$1,100Register
11 to 12 Nov 2026Online2US$900Register

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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