OEIC & Unit Trust Pricing & Accounting



The objective of this course is to show how to value, price and the accounting involved for prices in Collective Investment Schemes starting from the underlying portfolio.



The course is aimed at delegates with little or no knowledge of authorised Collective Investment Schemes.  Delegates need a basic understanding of accounting and equities and fixed income investments and will be capable of entry recognition.


Delegates will expect to leave the course with a good knowledge of collective vehicles, their valuation, pricing, basic accounting and basic taxation.


The course is very practical with numerous examples and two case studies.




  • Accounting and tax accountants operating in funds
  • Pricing staff
  • Accountants in Collectives
  • Auditors of Collectives
  • Compliance staff
  • Product design specialists
  • Computer and ancillary staff requiring basic pricing knowledge




-Overview of OEICS & Unit Trusts

-Comparison: OEIC v UT v Equity

-Pricing regulations 

-Recording Creations and Cancellations

-Income Equalisation

-2 hour case study on creations and liquidations

-Accounting for Equity Investments

-Accounting for Fixed Interest Investments

-Multifund and Umbrella funds

-Distribution Statement

-Distribution Rate/Factor calculations, dividend streaming, bond funds

-Pricing & Valuation

-Dual and single pricing mechanisms

-Includes a 3 hour case study on the valuation of a fund and calculating prices

-Mispricing and compensation

-Substance over form, interest and dividend vehicles

-Taxation Corporation Tax, Overseas Tax, Avoir Fiscale systems (now excludes France)


Todays Date:

Duration 2 days
Available as an in-house course. Details on request.

Investment Education PLC
45 Old Hall Road, Manchester M7 4JF, United Kingdom
Tel:+44 (0)161 832 3800
Email: mail@investmentEducation.net
Registered in England Number 2129160
VAT Registered Number GB 480 2112 85

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