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所在平台: Udemy |
课程主页: https://www.udemy.com/course/accounting-for-funds-private-equity/
课程评论：没有评论
**课程摘要：私募股权基金会计** 本课程深入探讨私募股权基金作为一种另类投资类别，涵盖了基金设立、基金经济学（即基金如何盈利）、基金活动的关键参与者以及财务报告流程。课程将重点讲解管理费和业绩费的计算方法，以及净资产价值（NAV）的计算。 通过虚构的私募股权公司“EducAfrica Asset Management”的案例，课程将展示典型的基金结构、基金组织与运营中的主要参与者、交易搜寻流程、承销方法以及总体交易流程。此外，课程将详细解释关键的会计分录及其对财务报表的影响。 **课程大纲包括：** * **基金关键概念：** 私募股权基金、对冲基金等。 * **私募股权基金与对冲基金的区别。** * **私募股权基金的设立方式：** 单一基金、主 feeder 结构、平行基金等。 * **法律实体与优选司法管辖区。** * **团队成员与服务提供商：** 管理层、咨询委员会、律师、会计师、基金管理人、托管人等。 * **关键会计概念：** 资产负债表、活动表、投资组合明细表、成员/合伙人权益。 * **资本活动：** 资本认缴与赎回。 * **运营费用明细表。** * **管理费和业绩费的计算。** * **净资产价值（NAV）的计算。** 完成本课程后，学员将能够理解私募股权基金的设立过程、基金的经济模式和运营方式，以及该资产类别的财务报告。
In this course we explore private equity funds as an alternative asset class. We look at key concepts about fund formation, fund economics (i.e. how funds make money), key participants in fund activities, and the financial reporting process. Also, we pay close attention to how management and performance fees are calculated, as well as NAV.Furthermore, we use an example of EducAfrica Asset Management (fictitious private equity firm), to show the typical fund structures, main actors in the fund organization and operation, deal sourcing process, underwriting approach, and general deal flow. Nonetheless, a great portion of the course is dedicated to explaining key journal entries and how they impact the financial statements.Below follows the course outline:Funds key concepts (i.e. private equity, hedge fund)Difference between a private equity and a hedge fundHow private equity funds are set-up (stand alone fund, master-feeder, parallel, etc.)Legal entities and preferable jurisdictionsTeam members and service providers (management, advisory board, attorneys, accountants, fund administrator, custodian, etc.)Key accounting concepts (statement of assets and liabilities, statement of activities, schedule of investments, members/partners equity)Capital activities (capital call ad redemptions)Operating expense scheduleManagement and performance fees calculationNet asset value calculationAt the end of this course, students should be able to comprehend the process of private equity formation, their economics and operations, as well as financial reporting for this asset class.
