KPMG offers a 400-hour online course called "KPMG Course for Accounting Professionals" to upgrade skills in financial accounting and reporting. The course provides in-depth understanding of accounting concepts, practical insights, IFRS, taxation, and computerized accounting. Participants who complete the program with over 90% attendance receive a certificate. The 6-month program includes online live tutoring, learning materials, and interim and final assessments to certify accounting knowledge.

1. KPMG’s Learning
Solutions - KPMG
Course for Accounting
Professionals
June, 2012

2. Contents
KPMG Course for Accounting Professionals
About us
KPMG Advantage
Appendix
© 2012 KPMG, an Indian Partnership and a member firm of the KPMG network of independent 1
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss
entity. All rights reserved.

3. KPMG Course For
Accounting
Professionals

4. KPMG Course for Accounting Professionals (1/3)
In order to upgrade the skills of existing team and providing the training to new joiners in financial accounting and
reporting we wish to offer “KPMG Course for Accounting Professionals”. This course provides detailed
understanding of core concepts of accounting along with practical insight.
Nature: A course in General accounting providing understanding of:
 Practical aspects of accounting
 Industry specific practices
Product Details  Preparation and presentation of financial statements
 Basic understanding of IFRS
 Basic concepts of direct and indirect taxation
Duration: 400 hours
Certification by KPMG on clearing the exam conducted by KPMG
Certification Certificate of participation for all participants subject to 90 percent attendance
© 2012 KPMG, an Indian Partnership and a member firm of the KPMG
network of independent member firms affiliated with KPMG International
Cooperative (“KPMG International”), a Swiss entity. All rights reserved . 3

5. KPMG Course for Accounting Professionals (2/3)
Program design
 Duration of the Program is 6 Months
 400 Hrs of Online Live tutoring & LMS Supported Learning’s by KPMG
 Learning material will include Books , Classroom/Live Online Tutoring , Learning management system
Support & Updations
Program Pedagogy
 Practical aspects of book keeping and accounting (28 Modules)
 Awareness of current accounting practices across Industries
 Concepts of international accounting
 Concepts of Income Tax, Sales Tax, Excise and Service Tax
 Training on accounting in computerized environment
Certification
 Certification on successful assessment clearance from KPMG
© 2012 KPMG, an Indian Partnership and a member firm of the KPMG
network of independent member firms affiliated with KPMG International
Cooperative (“KPMG International”), a Swiss entity. All rights reserved . 4

6. KPMG Course for Accounting Professionals (3/3)
Mode of offering
 As a standalone product
 Embedding in curriculum of various courses
Customization
Course Customization provision made as per specific requirements from corporate.
Assessment
Interim: At the end of each module
Final: At the end of curriculum
Learning Methodology
Interlinked and providing entire array of understanding about flow of transactions at one place
(Please refer to following slides on illustrative learning methodology)
© 2012 KPMG, an Indian Partnership and a member firm of the KPMG
network of independent member firms affiliated with KPMG International
Cooperative (“KPMG International”), a Swiss entity. All rights reserved . 5

7. About us

8. Our Accounting Advisory Services practice in India
People Solutions Practice highlights
Learning solutions  The first and only firm in India to have a
Profile
dedicated full-time Accounting Advisory
Qualifications: CA, CPA, IFRS conversion services Services practice
ACCA, Diploma in IFRS,  Engaged with more than 200 IFRS
Graduates Accounting support services projects across sectors - completed
and ongoing
Financial statement preparation
 More than 200 resources with practical
Special skills services
IFRS experience
Transaction accounting services  Leader, amongst the large accounting
Professionals with industry firms, in providing Learning Solutions –
experience in all sectors IPO reporting services dedicated Learning Solutions practice
and experience on with full time specialists; alliance with
accounting advisory, Financial reporting process NIIT Imperia
international reporting, advisory
 Successfully completed the largest
learning solutions and audit, Book-keeping and resource accounting restatement project in India
projects in India and abroad support services
 Accounting advisory retainer
XBRL implementation arrangements with several clients

9. KPMG Learning Solutions (1/2)
 KPMG is a leading professional services firm in India and
globally. KPMG’s dedicated Accounting Advisory Services
(AAS) practice has been at the forefront of accounting and
reporting matters in India, and is widely acknowledged as the
leading provider of accounting related advisory services in
India.
 Over the last few years, KPMG’s AAS practice has offered
varied learning solutions to corporate and retail clients in the
area of accounting and reporting. These solutions are
delivered by a specialized team, which has worked with leading
learning organizations in the past.
 KPMG Learning solutions, a part of Accounting advisory
service (AAS) practice in India has a dedicated team for
providing various learning solutions.
© 2012 KPMG, an Indian Partnership and a member firm of the KPMG
network of independent member firms affiliated with KPMG International
Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

10. KPMG Learning Solutions(2/2)
In alliance with NIIT Imperia offered “Advance Certification Program in
IFRS” to more than 1500 professionals. We are running 19th batch of the
course with partnership entering in its fourth year.
Partnered with Centum Learning ( A subsidiary of Airtel ) to offer KPMG course
for accounting professionals. We are expecting offer through this partnership
our accounting course to more than 200 students from Delhi and Pune.
Partnered with Manipal Global Education Services (MAGE) to offer Dip IFR,
KCAP and Basic IFRS Certification course through there network &
institutions.
Successfully running 10 batches of Dip IFR course at Mumbai, Delhi, Chennai,
Bangalore and Hyderabad locations.
A dedicated team of 30 professional constituting academicians with
corporate experience , IT and Business development professionals.
learning solutions provided to representatives from more than 100 corporate
in last two years
Working closely with bodies like ACCA, ATC international, KPMG Global
Services etc to improve on academic strengths and identifying the business
opportunities
© 2012 KPMG, an Indian Partnership and a member firm of the KPMG
network of independent member firms affiliated with KPMG International
Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

11. KPMG Advantage

12. KPMG Advantage
Specialized Learning Extensive knowledge and Large pool of accredited
Solutions team – team experience of the F&A Experience in training trainers with experience
members with previous sector gained through projects with many in area of IFRS, financial
experience at large working with top companies reporting, accounting
training organizations companies advisory, XBRL etc
Acknowledged as the
market leader in the area Proprietary training
of IFRS and U.S. GAAP – material developed based
experience with more on extensive technical
than 200 IFRS projects
across industry sectors KPMG and practical experience
Part of dedicated Learning Solutions Presence across the
country – ability to serve
Accounting Advisory
Services practice various companies using
local trainer pool
Training tools such as
Working in collaboration
To ensure end to end Learning Management
Ensuring practical insight with ACCA on a number
learning of any aspect. System and Hotline
of projects
facility
© 2012 KPMG, an Indian Partnership and a member firm of the KPMG
network of independent member firms affiliated with KPMG International
Cooperative (“KPMG International”), a Swiss entity. All rights reserved . 11

13. Appendix

14. Our Learning Methodology:Illustration (1/2)
Nature of Transaction Purchase of fixed assets
Voucher to be prepared Debit Voucher
Documents to be referred Purpose (Format of each document to be discussed)
Purchase Order To cross check the price of asset purchased
Invoice For value of fixed asset purchased
Cheque For entering the payment
Payment Authorization Relevant Mail / Approval of Invoice
Format of voucher
Profitability - No Impact with relevant explanation
Impact on
Balance Sheet - Asset Value Increases with relevant explanation
In Profit and loss Account - No Presentation
Presentation In Balance Sheet - Fixed Asset: Gross Block
Less: Accumulated Depreciation
Net Block
{Reference to format extract of Balance Sheet of companies }
© 2012 KPMG, an Indian Partnership and a member firm of the KPMG
network of independent member firms affiliated with KPMG International
Cooperative (“KPMG International”), a Swiss entity. All rights reserved . 13
13

15. Our Learning Methodology: Illustration (2/2)
Current {To be discussed In Income Taxes at appropriate places with a link to
this transaction treatment}
Tax Impact Deferred
Journal Entry to be passed Fixed Asset A/C Dr To Bank/Loan/Cash A/c Cr
(Demonstration of the entry in fixed { Copy of duly filled Voucher}
asset register)
Periodicity Accounting - On purchase of asset
{Explanation} Reporting - At each balance sheet date
Income Tax Act
Companies act
Compliance
Sales Tax Act
Service Tax Act
Types of assets
Various reports relating to fixed assets like fixed asset register
Classification of fixed assets under different class
Why Block of asset concept
Critical points Payment in installments
Other costs relating to purchase like testing, installation etc
Jointly owned assets
Asset received under government Grant
Asset acquired on Lease
© 2012 KPMG, an Indian Partnership and a member firm of the KPMG
network of independent member firms affiliated with KPMG International
Cooperative (“KPMG International”), a Swiss entity. All rights reserved . 14

16. Thank You
Jatin Sabharwal
Accounting Advisory Services
Phone: +91- 9818288636
Email: jatins@kpmg.com

17. Bangalore Kochi
Solitaire, 139/26, 3rd Floor, 4/F, Palal Towers,
Inner Ring Road, M. G. Road,
Koramangala, Ravipuram, Kochi 682016
Bangalore 560071 Tel +91 (484) 302 7000
Tel +91 80 3980 6000 Fax +91 (484) 302 7001
Fax +91 80 3980 6999
Chandigarh Kolkata
SCO 22-23 Infinity Benchmark, Plot No.G-1,
1st floor. Sector 8 C 10th floor, Block - EP & GP,
Madhya Marg Sector - V, Salt Lake City
Chandigarh 160019 Kolkata 700091
Tel : 0172 3935778 Tel: +91 33 44034066
Fax 0172 3935780 Fax: +91 33 4403 4199
Chennai Mumbai
No. 10, Mahatma Gandhi Road, Lodha Excelus, 1st Floor,
Nungambakam, Apollo Mills Compound,
Chennai 600 034 N.M. Joshi Marg, Mahalakshmi,
Tel +91 40 3914 5000 Mumbai 400 011
Fax +91 40 3914 5999 Tel +9122 39896000
Fax +91 22 39836000
This proposal is made by KPMG in India, an Indian Delhi
Registered Partnership and a member firm of the KPMG Pune
Building No.10,
network of independent firms affiliated with KPMG 703, Godrej Castlemaine
Tower B, 8th Floor,
International Cooperative (“KPMG International”), a Swiss DLF Cyber City, Phase – II
Bund Garden
entity. All rights reserved. Pune 411 001
Gurgaon 122002 Haryana
Tel: +91 20 3058 5764/ 65
Tel +91 124 3074000
Fax: +91 20 30585775
The KPMG name, logo and “cutting through complexity” are Fax +91 124 2549101
registered trademarks or trademarks of KPMG International
Hyderabad Ahmedabad
© 2012 KPMG, an Indian Partnership and a member firm of
8-2-618/2 Safal Profitaire
the KPMG network of independent member firms affiliated Reliance Humsafar, B4 3rd Floor, Corporate Road,
with KPMG International Cooperative (“KPMG 4th Floor Opp. Auda Garden, Prahlad
International”), a Swiss entity. All rights reserved. Road No. 11, Banjara Hills Nagar
Hyderabad 500 034 Ahmedabad – 380 015
Tel +91 40 6630 5000 Tel: +91 (79) 4040 2200
Fax +91 40 6630 5299 Fax :+91 (79) 4040 2244