GRAPHIC(S) ON ENTRY TO SCREEN MultiMedia Concepts Pty Ltd – ACN: ABN: MMC Learning & Development Pty Ltd (Australia) and MMC Learning & Development Inc (USA) are a part of the MultiMedia Concepts Pty Ltd (Australia) Group of Companies. This Document is Commercial in Confidence and Copyright © 2008 MultiMedia Concepts Pty Ltd – All Rights Reserved. CLIENT: Mincom/Integral Energy PROJECT: Financial Accounting Systems and Processes or Branch Managers TEXT ON ENTRY TO SCREEN VERSION NO. PAGE NO. MAIN MENU SCREEN ID SCREEN INTERACTIONS AUDIO NAME & SCRIPT LEARNING OBJECTIVE SUB MENU HELP GLOSSARY TRAINING MANUAL SITEMAP SHOW ME EXIT QUIZ ME TRY ME BACK FORWARD BUTTONS OVERVIEW OF SCREEN GRAPHIC NAMES SIGNOFF BY:DATE: Other accounting processes Month End Processes MAIN MENU LINKED URL LINKS QA H005 What are the month end processes? > > Theory screen with backup graphic. Pop up boxes provide additional information on run 1, run 2 and run 2 final. Popup box provides an animated workflow process. Each business unit at Integral Energy has a Commercial Manager who is responsible for preparing monthly reports based on the financial results. Finance is responsible for posting journals, reconciling data, generating monthly financial statements and providing any other general financial information as required. The month end process is split into 3 stages called “Runs”. Click on each icon for more information. Run 1 Run 2 Run 2 Final At the end of each month the commercial manager prepares a commentary on the performance of the Business Unit, including explanations of variances to targets and budgets. These monthly commentaries form the basis of the monthly financial performance report presented to the Integral Energy Board. When the student clicks on the workflow icon, a workflow process will appear in a popup box. – See Next Page. When the student clicks on this icon, more information will appear in a popup box. Run 1 Run 1 involves gathering information from all the “interfaces” with Ellipse, including Banner, depreciation, payroll, accounts payable, operating Work-In- Progress, business unit accruals and accounts payable accruals. From this information, the Profit and Loss Statements and Capital Expenditure Statements are prepared by the 5 th working day following month end. Run 2 Run 2 involves collating information from business units, including final accruals, as advised by the commercial managers for final adjustments. From this information, the final Profit and Loss Statements and Capital Expenditure Statements are produced by the 8 th working day following month end. No entries will be processed into Run 2 without the prior approval of the Commercial Manager. Run 2 Final Run 2 Final involves preparation of the final Balance Sheet and Cash Flow Statements for the month. This occurs one day after Run 2. A_H001 Each business unit at Integral Energy has a Commercial Manager who is responsible for preparing monthly reports based on the financial results. Finance is responsible for posting journals, reconciling data, generating monthly financial statements and providing any other financial information as required. The month end process is split into 3 stages called “Runs”: Run 1, Run 2 and Run 2 final. At the end of each month the commercial manager prepares a commentary on the performance of the Business Unit, including explanations of variances to targets and budgets. These monthly commentaries form the basis of the monthly financial performance report presented to the Integral Energy board. G_H001 disabled Disabled Graphic G_H001 of person “signifying” a manager. Workflow Icon H005B Workflow Icon enabled MM0002 enabled N/A None

GRAPHIC(S) ON ENTRY TO SCREEN MultiMedia Concepts Pty Ltd – ACN: ABN: MMC Learning & Development Pty Ltd (Australia) and MMC Learning & Development Inc (USA) are a part of the MultiMedia Concepts Pty Ltd (Australia) Group of Companies. This Document is Commercial in Confidence and Copyright © 2008 MultiMedia Concepts Pty Ltd – All Rights Reserved. CLIENT: Mincom/Integral Energy PROJECT: Financial Accounting Systems and Processes or Branch Managers TEXT ON ENTRY TO SCREEN VERSION NO. PAGE NO. MAIN MENU SCREEN ID SCREEN INTERACTIONS AUDIO NAME & SCRIPT LEARNING OBJECTIVE SUB MENU HELP GLOSSARY TRAINING MANUAL SITEMAP SHOW ME EXIT QUIZ ME TRY ME BACK FORWARD BUTTONS OVERVIEW OF SCREEN GRAPHIC NAMES SIGNOFF BY:DATE: Other accounting processes Month End Processes MAIN MENU LINKED URL LINKS QA H005B What are the month end processes? – CONTINUED from H005

GRAPHIC(S) ON ENTRY TO SCREEN MultiMedia Concepts Pty Ltd – ACN: ABN: MMC Learning & Development Pty Ltd (Australia) and MMC Learning & Development Inc (USA) are a part of the MultiMedia Concepts Pty Ltd (Australia) Group of Companies. This Document is Commercial in Confidence and Copyright © 2008 MultiMedia Concepts Pty Ltd – All Rights Reserved. CLIENT: Mincom/Integral Energy PROJECT: Financial Accounting Systems and Processes or Branch Managers TEXT ON ENTRY TO SCREEN VERSION NO. PAGE NO. MAIN MENU SCREEN ID SCREEN INTERACTIONS AUDIO NAME & SCRIPT LEARNING OBJECTIVE SUB MENU HELP GLOSSARY TRAINING MANUAL SITEMAP SHOW ME EXIT QUIZ ME TRY ME BACK FORWARD BUTTONS OVERVIEW OF SCREEN GRAPHIC NAMES SIGNOFF BY:DATE: Other accounting processes Month End Processes MAIN MENU LINKED URL LINKS QA H010 Why do I need to know about month end processes? > > Theory screen with backup graphic. Popup box provides an animated workflow process and scenario. A Branch Manager is responsible for ensuring that invoices are correctly coded and approved so that accurate information is reported in the month end financial statements. After Run 2, a Branch Manager is responsible for monitoring their performance against their budget. A Branch Manager should raise any concerns with their respective Commercial Manager, or take corrective action to ensure that all year end targets are achieved. A_H002 A Branch Manager is responsible for ensuring that invoices are correctly coded and approved so that accurate information is reported in the month end financial statements. After Run 2, a Branch Manager is responsible for monitoring their performance against their budget. A Branch Manager should raise any concerns with their respective Commercial Manager, or to take corrective action to ensure that all year end targets are achieved. G_H002 disabled Workflow Icon Enabled Scenario Icon Enabled Stock Graphic G_H002 capital expense enabled MM0002 enabled N/A None

GRAPHIC(S) ON ENTRY TO SCREEN MultiMedia Concepts Pty Ltd – ACN: ABN: MMC Learning & Development Pty Ltd (Australia) and MMC Learning & Development Inc (USA) are a part of the MultiMedia Concepts Pty Ltd (Australia) Group of Companies. This Document is Commercial in Confidence and Copyright © 2008 MultiMedia Concepts Pty Ltd – All Rights Reserved. CLIENT: Mincom/Integral Energy PROJECT: Financial Accounting Systems and Processes or Branch Managers TEXT ON ENTRY TO SCREEN VERSION NO. PAGE NO. MAIN MENU SCREEN ID SCREEN INTERACTIONS AUDIO NAME & SCRIPT LEARNING OBJECTIVE SUB MENU HELP GLOSSARY TRAINING MANUAL SITEMAP SHOW ME EXIT QUIZ ME TRY ME BACK FORWARD BUTTONS OVERVIEW OF SCREEN GRAPHIC NAMES SIGNOFF BY:DATE: Other accounting processes Month End Processes MAIN MENU LINKED URL LINKS QA Assessment - Introduction Screen The Final Assessment for the Month End Processes module consists of a 5 questions. You will be given only ONE attempt for each question. Before launching the Assessment, please read the instructions below: - During the Assessment, the Back to Main Menu button is unavailable. - You must submit your answer before moving to the next question. The minimum pass mark is XX%. Good Luck. None Month End Processes Assessment H020 disabled enabled MM0002 enabled H015

GRAPHIC(S) ON ENTRY TO SCREEN MultiMedia Concepts Pty Ltd – ACN: ABN: MMC Learning & Development Pty Ltd (Australia) and MMC Learning & Development Inc (USA) are a part of the MultiMedia Concepts Pty Ltd (Australia) Group of Companies. This Document is Commercial in Confidence and Copyright © 2008 MultiMedia Concepts Pty Ltd – All Rights Reserved. CLIENT: Mincom/Integral Energy PROJECT: Financial Accounting Systems and Processes or Branch Managers TEXT ON ENTRY TO SCREEN VERSION NO. PAGE NO. MAIN MENU SCREEN ID SCREEN INTERACTIONS AUDIO NAME & SCRIPT LEARNING OBJECTIVE SUB MENU HELP GLOSSARY TRAINING MANUAL SITEMAP SHOW ME EXIT QUIZ ME TRY ME BACK FORWARD BUTTONS OVERVIEW OF SCREEN GRAPHIC NAMES SIGNOFF BY:DATE: Other accounting processes Month End Processes MAIN MENU LINKED URL LINKS QA None Month End Processes Assessment H020 Assessment Question 1 out 5 - Select True or False The month end process is split into 3 stages called “Runs”: Run 1, Run 2 and Run 3 Number of Tries: 1 Correct Answer: False Correct Answer Feedback: You are correct. Incorrect Answer Feedback: You are not correct. Question Title: Month End Process split disabled enabled disabled enabled SUBMIT Enabled

GRAPHIC(S) ON ENTRY TO SCREEN MultiMedia Concepts Pty Ltd – ACN: ABN: MMC Learning & Development Pty Ltd (Australia) and MMC Learning & Development Inc (USA) are a part of the MultiMedia Concepts Pty Ltd (Australia) Group of Companies. This Document is Commercial in Confidence and Copyright © 2008 MultiMedia Concepts Pty Ltd – All Rights Reserved. CLIENT: Mincom/Integral Energy PROJECT: Financial Accounting Systems and Processes or Branch Managers TEXT ON ENTRY TO SCREEN VERSION NO. PAGE NO. MAIN MENU SCREEN ID SCREEN INTERACTIONS AUDIO NAME & SCRIPT LEARNING OBJECTIVE SUB MENU HELP GLOSSARY TRAINING MANUAL SITEMAP SHOW ME EXIT QUIZ ME TRY ME BACK FORWARD BUTTONS OVERVIEW OF SCREEN GRAPHIC NAMES SIGNOFF BY:DATE: Other accounting processes Month End Processes MAIN MENU LINKED URL LINKS QA None Month End Processes Assessment H025 Assessment Question 2 out 5 - Select True or False The month end process Run 1 involves gathering information from all Ellipse interfaces, including operating works in progress, business unit accruals and accounts payable accruals. Number of Tries: 1 Correct Answer: True Correct Answer Feedback: You are correct. Incorrect Answer Feedback: You are not correct. Question Title: Run 1 processes SUBMIT Enabled disabled enabled disabled enabled

GRAPHIC(S) ON ENTRY TO SCREEN MultiMedia Concepts Pty Ltd – ACN: ABN: MMC Learning & Development Pty Ltd (Australia) and MMC Learning & Development Inc (USA) are a part of the MultiMedia Concepts Pty Ltd (Australia) Group of Companies. This Document is Commercial in Confidence and Copyright © 2008 MultiMedia Concepts Pty Ltd – All Rights Reserved. CLIENT: Mincom/Integral Energy PROJECT: Financial Accounting Systems and Processes or Branch Managers TEXT ON ENTRY TO SCREEN VERSION NO. PAGE NO. MAIN MENU SCREEN ID SCREEN INTERACTIONS AUDIO NAME & SCRIPT LEARNING OBJECTIVE SUB MENU HELP GLOSSARY TRAINING MANUAL SITEMAP SHOW ME EXIT QUIZ ME TRY ME BACK FORWARD BUTTONS OVERVIEW OF SCREEN GRAPHIC NAMES SIGNOFF BY:DATE: Other accounting processes Month End Processes MAIN MENU LINKED URL LINKS QA None Month End Processes Assessment H030 Assessment Question 3 out 5 - Select True or False Run 2 involves collating information from business units, including final accruals, as advised by the commercial managers for final adjustments. Number of Tries: 1 Correct Answer: True Correct Answer Feedback: You are correct. Incorrect Answer Feedback: You are not correct. Question Title: Run 2 processes SUBMIT enabled disabled enabled disabled enabled

GRAPHIC(S) ON ENTRY TO SCREEN MultiMedia Concepts Pty Ltd – ACN: ABN: MMC Learning & Development Pty Ltd (Australia) and MMC Learning & Development Inc (USA) are a part of the MultiMedia Concepts Pty Ltd (Australia) Group of Companies. This Document is Commercial in Confidence and Copyright © 2008 MultiMedia Concepts Pty Ltd – All Rights Reserved. CLIENT: Mincom/Integral Energy PROJECT: Financial Accounting Systems and Processes or Branch Managers TEXT ON ENTRY TO SCREEN VERSION NO. PAGE NO. MAIN MENU SCREEN ID SCREEN INTERACTIONS AUDIO NAME & SCRIPT LEARNING OBJECTIVE SUB MENU HELP GLOSSARY TRAINING MANUAL SITEMAP SHOW ME EXIT QUIZ ME TRY ME BACK FORWARD BUTTONS OVERVIEW OF SCREEN GRAPHIC NAMES SIGNOFF BY:DATE: Other accounting processes Month End Processes MAIN MENU LINKED URL LINKS QA None Month End Processes Assessment H035 Assessment Question 4 out 5 - Select True or False No entries are to be processed into Run 2 without the prior approval of the Commercial Manager. Number of Tries: 1 Correct Answer: True Correct Answer Feedback: You are correct. Incorrect Answer Feedback: You are not correct. Question Title: Run 2 approval SUBMIT enabled disabled enabled disabled enabled

GRAPHIC(S) ON ENTRY TO SCREEN MultiMedia Concepts Pty Ltd – ACN: ABN: MMC Learning & Development Pty Ltd (Australia) and MMC Learning & Development Inc (USA) are a part of the MultiMedia Concepts Pty Ltd (Australia) Group of Companies. This Document is Commercial in Confidence and Copyright © 2008 MultiMedia Concepts Pty Ltd – All Rights Reserved. CLIENT: Mincom/Integral Energy PROJECT: Financial Accounting Systems and Processes or Branch Managers TEXT ON ENTRY TO SCREEN VERSION NO. PAGE NO. MAIN MENU SCREEN ID SCREEN INTERACTIONS AUDIO NAME & SCRIPT LEARNING OBJECTIVE SUB MENU HELP GLOSSARY TRAINING MANUAL SITEMAP SHOW ME EXIT QUIZ ME TRY ME BACK FORWARD BUTTONS OVERVIEW OF SCREEN GRAPHIC NAMES SIGNOFF BY:DATE: Other accounting processes Month End Processes MAIN MENU LINKED URL LINKS QA None Month End Processes Assessment H040 Assessment Question 5 out 5 - Select True or False Run 2 Final involves preparation of the final Balance Sheet and Cash Flow Statements for the month Number of Tries: 1 Correct Answer: True Correct Answer Feedback: You are correct. Incorrect Answer Feedback: You are not correct. Question Title: Run 2 Final SUBMIT enabled disabled enabled disabled enabled

GRAPHIC(S) ON ENTRY TO SCREEN MultiMedia Concepts Pty Ltd – ACN: ABN: MMC Learning & Development Pty Ltd (Australia) and MMC Learning & Development Inc (USA) are a part of the MultiMedia Concepts Pty Ltd (Australia) Group of Companies. This Document is Commercial in Confidence and Copyright © 2008 MultiMedia Concepts Pty Ltd – All Rights Reserved. CLIENT: Mincom/Integral Energy PROJECT: Financial Accounting Systems and Processes or Branch Managers TEXT ON ENTRY TO SCREEN VERSION NO. PAGE NO. MAIN MENU SCREEN ID SCREEN INTERACTIONS AUDIO NAME & SCRIPT LEARNING OBJECTIVE SUB MENU HELP GLOSSARY TRAINING MANUAL SITEMAP SHOW ME EXIT QUIZ ME TRY ME BACK FORWARD BUTTONS OVERVIEW OF SCREEN GRAPHIC NAMES SIGNOFF BY:DATE: Other accounting processes Month End Processes MAIN MENU LINKED URL LINKS QA None Printable certificate screen if student passes. Certificate will have the following information: Name of student Student’s service number Name of module (Month End Processes) Passing score Date (from computer) Month End Processes Assessment disabled enabled MM0002 enabled H045