📘 eLearning Course: Bad Debt Management in Treasury

Course Outline (Modules)

1. Module 1: Understanding Bad Debt

   • Definition & impact on financial statements

   • IFRS & local compliance rules

2. Module 2: Early Recognition of Risk

   • Warning signals (aging AR, customer profile, industry risks)

   • Sales team and credit control roles

3. Module 3: Minimizing and Mitigating Bad Debt

   • Credit policies, collateral, insurance

   • Role of CSO, CFO, Risk Committee

4. Module 4: Recording & Approval for Write-off

   • IFRS/IAS accounting treatment

   • Approval workflow (Sales Mgr → CFO → Risk Committee → Board if needed)

5. Module 5: Governance & Continuous Monitoring

   • Internal audit role

   • Lessons learned and feedback loop