From Trial Balance to Financial Statements under IFRS
Revenue Recognition and Real Estate Commission Accounting
Cost and Management Accounting
Budgeting and Forecasting
Cash Flow Management and Working Capital
RERA Trust and Escrow Account Accounting
Inventory and Fixed Assets
UAE Corporate Tax: Scope, Registration, and Small Business Relief
and 5 more modules, listed below
Syllabus
13 modules, 113 lessons
Prefer to take it one module at a time? Each module below can be taken on its own at the price shown. Taking the full course saves you AED 500 against buying every module separately.
01From Trial Balance to Financial Statements under IFRSAED 450
A practical, UAE-grounded walkthrough of turning a raw trial balance into a full set of IFRS financial statements: adjusting entries, the statement of financial position, profit or loss, cash flow, equity and notes, plus the local realities of Corporate Tax, VAT and a Dubai brokerage's books.
1.1The Trial Balance as Your Starting PointLocked
1.2Accruals and Prepayments: Getting the Period RightLocked
1.3Depreciation, Provisions and Non-Cash AdjustmentsLocked
1.4From Adjusted Trial Balance to the Financial StatementsLocked
1.5Building the Statement of Financial PositionLocked
1.6Building the Statement of Profit or LossLocked
1.7The Corporate Tax Charge and Deferred Tax BasicsLocked
1.8Cash Flow Statement and Changes in EquityLocked
1.9Notes, Disclosures and a UAE Compliance ChecklistLocked
02Revenue Recognition and Real Estate Commission AccountingAED 350
How to apply IFRS 15 to a UAE real estate brokerage: identifying the contract and performance obligation, deciding exactly when a secondary or off-plan commission is earned, splitting commission between co-brokers and agents, handling VAT and clawbacks, and getting the journals and disclosures right so revenue is neither pulled forward nor left stranded.
2.1The five-step IFRS 15 model applied to a brokerageLocked
2.2Point in time versus over time: when is a commission actually earnedLocked
2.3Off-plan and primary-sale commissions: staged and conditionalLocked
2.4Gross versus net: are you a principal or an agentLocked
2.5VAT on commission and the recognition-versus-tax-point splitLocked
2.6Journals from mandate to cash: the full commission cycleLocked
2.7Clawbacks, cancellations and refundsLocked
2.8Presentation, disclosure and the corporate tax linkLocked
03Cost and Management AccountingAED 450
A practical management accounting toolkit for a UAE real estate brokerage: cost behaviour, contribution and break-even, agent-level and branch-level profitability, absorption vs marginal costing, activity-based costing, standard costs and variances, and using management accounts to make Monday-morning decisions.
3.1Financial vs Management Accounting: Two Jobs, One LedgerLocked
3.2Cost Behaviour: Fixed, Variable and Stepped CostsLocked
3.3Contribution, Break-Even and Margin of SafetyLocked
3.4Agent-Level and Deal-Level ProfitabilityLocked
3.5Absorption vs Marginal CostingLocked
3.6Activity-Based Costing for a BrokerageLocked
3.7Standard Costing and Variance AnalysisLocked
3.8Relevant Costs and Short-Term Decision MakingLocked
3.9Building the Monthly Management PackLocked
04Budgeting and ForecastingAED 400
A practical, UAE-grounded guide to building, running, and using budgets and forecasts for a Dubai real estate brokerage: from the annual budget and the driver-based revenue model through cost budgeting, cash and headcount planning, rolling forecasts, variance analysis, scenario work, and the Corporate Tax angle.
4.1Why Budget at All: The Brokerage Budget as a Decision ToolLocked
4.2Building the Revenue Budget: Driver-Based Commission ForecastingLocked
4.3Budgeting Costs: Fixed, Variable, and the Commission SplitLocked
4.4The Headcount and Agent Productivity PlanLocked
4.5The Cash Flow Forecast: Earned Is Not ReceivedLocked
4.6From Annual Budget to Rolling ForecastLocked
4.7Variance Analysis: Reading the Gap Between Plan and ActualLocked
4.8Scenario and Sensitivity Planning for a Volatile MarketLocked
4.9Budgeting for Corporate Tax and VAT SettlementsLocked
05Cash Flow Management and Working CapitalAED 400
A practical, UAE-grounded module on managing cash and working capital in a property business: reading the cash flow statement, building a 13-week cash forecast, running the cash conversion cycle, controlling receivables and payables, and surviving the seasonal and regulatory cash shocks (DLD upfront fees, VAT and Corporate Tax payments) that sink otherwise profitable brokerages.
5.1Why Profit Is Not Cash: The Two Numbers That Never MatchLocked
5.2Reading the Cash Flow Statement: Operating, Investing, FinancingLocked
5.3Working Capital: The Cash Locked Inside Your Balance SheetLocked
5.4The Cash Conversion Cycle: How Long Your Money Is TrappedLocked
5.7Managing Payments: Supplier Terms and the UAE Cash CalendarLocked
5.8Bridging Gaps and Building a Cash BufferLocked
06RERA Trust and Escrow Account AccountingAED 350
How to account correctly for RERA-approved trust and escrow accounts in Dubai real estate, keeping client money ring-fenced, reconciled, and audit-ready under DLD/RERA rules and Dubai Law 13/2008.
6.1Why escrow exists and what it means for your booksLocked
6.2Setting up trust and escrow accounts in your ledgerLocked
6.3Recording buyer instalments and developer drawdownsLocked
6.4Escrow reconciliation: proving the money is all thereLocked
6.5Brokerage client money and landlord collection accountsLocked
6.6Project cancellation, refunds, and account closureLocked
6.7Disclosure, audit evidence, and IFRS presentationLocked
6.8Controls, red flags, and a monthly escrow routineLocked
07Inventory and Fixed AssetsAED 400
A practical IFRS-grounded module on accounting for inventory and property, plant and equipment in a UAE property group: measurement, capitalisation, depreciation, impairment, disposals, the fixed asset register, and how each choice flows into Corporate Tax under Federal Decree-Law 47/2022.
7.1What Counts as Inventory in a Property and Services BusinessLocked
7.2Measuring Inventory: Cost, Cost Formulas and Net Realisable ValueLocked
7.3Capitalising Property, Plant and Equipment under IAS 16Locked
7.4Depreciation: Methods, Useful Lives and Residual ValuesLocked
7.5The Fixed Asset Register: Your Single Source of TruthLocked
7.6Impairment of Assets under IAS 36Locked
7.7Disposals, Write-Offs and Trade-InsLocked
7.8Investment Property, Right-of-Use Assets and RevaluationLocked
7.9Inventory and Fixed Asset Controls, Counts and the Year-EndLocked
08UAE Corporate Tax: Scope, Registration, and Small Business ReliefAED 400
A practical, worked guide to who pays UAE Corporate Tax, when and how to register, how the 0%/9% rates and the AED 375,000 threshold work, how to use Small Business Relief and the free zone regime, and how to avoid the AED 10,000 late-registration penalty.
8.1The Corporate Tax map: who is in scopeLocked
8.2The 0% and 9% rates and the AED 375,000 thresholdLocked
8.3Small Business Relief: the AED 3m leverLocked
8.4Registering for Corporate Tax on EmaraTaxLocked
8.5Registration deadlines and the AED 10,000 penaltyLocked
8.6The Free Zone regime and the Qualifying Free Zone PersonLocked
8.7Exempt persons and exempt incomeLocked
8.8Tax groups and related-party basicsLocked
8.9Putting it together: a decision path for your brokerageLocked
09UAE Corporate Tax: Computing the Taxable IncomeAED 400
A hands-on guide to turning your IFRS accounting profit into a UAE corporate tax figure: the starting-point rule, the adjustments that matter for a brokerage, exempt income, deductible versus non-deductible expenses, the interest cap, transfer pricing, tax losses, and a full worked computation you can rebuild on Monday.
9.1The starting point: accounting profit is your baseLocked
9.2Realisation basis and unrealised gains and lossesLocked
9.3Exempt income you deduct from the baseLocked
9.4The general deductibility rule for expensesLocked
9.5Non-deductible and partly deductible items you must add backLocked
9.6Depreciation, capital assets and the tax treatment of fixed assetsLocked
9.7The interest deduction limitation ruleLocked
9.8Transfer pricing and the arm's length principleLocked
9.9Tax losses: carry forward, offset and the transfer rulesLocked
10UAE Corporate Tax: Filing, Records, and VAT InteractionAED 400
The operational close-out of Corporate Tax: registering on EmaraTax, meeting the 9-month filing and payment deadline, keeping the records the FTA will demand, running the two tax systems (CT and VAT) side by side without confusing them, and surviving an audit clean.
10.1The Corporate Tax Return: what EmaraTax actually asks forLocked
10.2The 9-month deadline and how to payLocked
10.3Registration, deadlines and the AED 10,000 late-registration penaltyLocked
10.4Records the FTA can demand: what to keep and for how longLocked
10.5Two taxes, two systems: keeping VAT and Corporate Tax apartLocked
10.6Where VAT and CT collide: reconciling revenue and shared adjustmentsLocked
10.7Corporate Tax and VAT on real estate commission, worked end to endLocked
10.8E-invoicing (Peppol) is coming: prepare your systems nowLocked
10.9Surviving an FTA audit: voluntary disclosures and clean-record disciplineLocked
11Credit Control and Receivables ManagementAED 400
A practical playbook for turning a UAE brokerage's commission and service-fee receivables into cash: setting credit terms, running an aged debtors report, chasing systematically, provisioning for bad debt under IFRS 9, and knowing your legal collection routes in the Emirates.
11.1Why credit control decides whether your brokerage survivesLocked
11.2Setting credit terms and running credit checks before you invoiceLocked
11.3The invoice that gets paid: clean, compliant, and hard to disputeLocked
11.4The aged debtors report: your daily radarLocked
11.5The collection ladder: a systematic chase sequenceLocked
11.6Provisioning for bad debt under IFRS 9Locked
11.7When chasing fails: legal and formal recovery routes in the UAELocked
11.8Building a credit control routine that runs itselfLocked
12Payroll Accounting and End-of-Service ProvisioningAED 350
How to run payroll accounting for a UAE brokerage under Federal Decree-Law 33/2021: gross-to-net journals, WPS, commission and clawback accounting, the end-of-service gratuity provision, leave accrual, and the full month-end payroll close.
12.1The Payroll Accounting Cycle and Your Chart of AccountsLocked
12.2Gross to Net: Building the Payslip CorrectlyLocked
12.3WPS: Paying Through the Wages Protection SystemLocked
12.4Commission Accounting and ClawbacksLocked
12.5End-of-Service Gratuity: Computing the ProvisionLocked
12.6Settling End-of-Service on ExitLocked
12.7Leave, Sick Pay and Other AccrualsLocked
12.8The Payroll Month-End Close and ReconciliationLocked
13Management Reporting That Drives DecisionsAED 400
A practical, UAE-grounded guide to building management reports a brokerage's leaders actually use: the monthly pack, KPI dashboards, variance analysis, agent and pipeline reporting, cash and commission views, and the narrative that turns numbers into Monday-morning decisions.
13.1What Management Reporting Is For (And What It Is Not)Locked
13.2Building the Monthly Management PackLocked
13.3Choosing KPIs That Actually Drive BehaviourLocked
13.4Variance Analysis: Explaining Why, Not Just How MuchLocked
13.5Agent Productivity and Pipeline ReportingLocked
13.6Cash, Commission and Working-Capital ReportingLocked
13.7Segment and Profitability ReportingLocked
13.8The Narrative: Turning Numbers Into a Story Leaders Act OnLocked
13.9Designing Dashboards and Automating the Reporting CycleLocked
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