Transaction Services Training

Accounting 2 - Focus per concepts

Advanced 1h 2 videos
Available for free to our members
Registration is free and gives you access to training designed by consulting firms’ operational teams.

About the training

In this third section of our training, we continue the technical preparation with focuses on several accounting concepts regularly tested in technical interviews. 

  • Firstly, we focus on the following concepts:
  • fixed assets, D&A and capex
  • Working Capital Requirements
  • goodwill
  • provisions


The goal is for you to be comfortable with these concepts for both your interviews and your real missions.

The second video is an introduction to consolidation. Here too, we aim at explaining these advanced concepts remaining as simply as possible so that you can use them in your technical interviews.

The acquired automatisms

  • What is Working Capital? Describe its cash impact
  • What is goodwill?
  • How are Capex and D&A related?
  • Why making provisions?
  • In what context are we introducing Goodwill?
  • What are Non-controlling interests?
  • Describe all consolidation methods you know
  • What are investments in Associates?

The videos of the training

  • Course 1

    Accounting concepts

    In this video, we go through several accounting concepts that you are very likely to encounter simultaneously in many interview cases and in many real missions (especially due diligence and valuation processes).

    38 min
  • Course 2

    Consolidation

    Consolidation is a central concept that you will find in many missions like due-diligence, restructuring and valuation. Hence, we introduce these concepts aiming at remaining as simple as possible for your technical interviews.

    19 min