Finance and TreasuryAccounting for Investment and Managerial Decision Making
This course covers the accounting information used to make investment and operating decisions, and its limitations. Delegates work through the distinction between accounting profit and cash, relevant costing for decisions, the treatment of investments and their measurement, capital investment appraisal, and the management reporting that supports rather than obscures a decision. Substantial attention goes to the ways accounting information misleads decision makers: sunk cost, allocated overhead treated as avoidable, and profit recognised long before the cash arrives.
Course objectives
- Distinguish accounting profit from cash and know when each matters
- Apply relevant costing to a decision
- Account for investments and understand their measurement basis
- Appraise capital investments using discounted methods
- Design management reporting that supports decisions
- Recognise where accounting information misleads a decision maker
- Challenge a proposal built on allocated or sunk costs
Who should attend
- Financial and management accountants
- Finance business partners
- Investment and business analysts
- Operational managers making investment cases
- Internal auditors
Course outline
- 01Accounting profit against cash
- 02Relevant costing for decisions
- 03Sunk costs, allocated overhead and the errors they cause
- 04Accounting for investments and measurement bases
- 05Capital investment appraisal
- 06Management reporting that supports decisions
- 07Where accounting information misleads
- 08Challenging a weak investment case
Scheduled sessions
| Dates | Venue | Format | Price | Register |
|---|---|---|---|---|
| 15 to 19 September 2026 | Lilongwe, Malawi | Classroom | R11,995 per delegate | Register Now |
| 29 September to 3 October 2026 | Gaborone, Botswana | Classroom | R11,995 per delegate | Register Now |
| 23 to 27 November 2026 | Accra, Ghana | Classroom | R11,995 per delegate | Register Now |