Cash to Accrual Transition - Year 2 - Part 1

Part 1 of the Year 2 Cash-to-Accrual Transition course focuses on building essential foundations for public sector entities.

Module 1: Introduction to Year 2 Transition
Provides a comprehensive overview of the transition process, building on Year 1 concepts and preparing entities for advanced accrual accounting requirements.

Module 2: IPSAS 12 - Inventories
Covers inventory recognition, measurement, and disclosure requirements. Learn to apply costing methods (FIFO, Weighted Average) and prepare financial statements with proper inventory components.

This course combines theoretical knowledge with practical exercises and real-world examples from Kenyan public sector entities.