- The course is mainly practical and focuses on understanding the effects of introducing documents in accounting.
- You will receive accounting forms that you will learn to complete and verify. You will learn the legal basis for completing, circulating and archiving them.
- The Financial Accounting module offers you the training and development of the skills necessary for the recognition, evaluation and presentation of accounting information. All these aspects in order to achieve a true picture of the financial position, but also changes in the performance of an economic entity.
- After completing this module you will understand and reproduce the reality of an economic entity through high-performance accounting references.
- The competencies of the accountant in this standard do not overlap with the competencies of the Certified Accountant or the Chartered Accountant, who assumes the signature of the accounting manager by signature and initials.
WHAT IS STUDYING?
This course includes 2 modules: Primary Accounting and Financial Accounting + Taxation
- Program of the Primary Accounting module
-Company accounting: purpose, objectives, organization, accounting specializations.
-The personal and professional skills of an accountant: planning, communication, teamwork, continuous professional development.
-Primary accounting and financial accounting: purposes, objectives, information, documents, connections.
-Types of primary accounting documents: typed and untyped, internal and external.
– Preparation, verification and archiving of accounting documents: on paper and, at the end of the course, on the computer in an invoicing program:
- a) invoice, notice accompanying the goods, receipt;
- b) receipt of receipt, production report, warehouse receipt, consumption / transfer receipt;
- c) payment order, collection order, cash register;
- d) payment orders, account statements
- Program of the Financial Accounting module
-Preparation of the balance sheet + Taxation
-The company’s financial statements: balance sheet, balance sheet, profit and loss account – purpose, objectives, structure and content.
-The content of the notions: assets and liabilities, debit and credit, balances and turnovers.
-Accounting accounts: objectives, classification, mode of operation.
-Accounting analysis and accounting monographs for the main economic and financial operations: purchases, consumption, sales, receipts, payments.
-Specific calculations: depreciation, VAT payable or recoverable, profit or income tax.
-Accounting records: journal, inventory, general ledger.
-Preparation and verification of the balance sheet.
-Valuation of patrimonial elements: fixed assets, stocks, receivables, debts, etc.
-Preparation and verification of the balance sheet and profit and loss account.
-Use of accounting software. Transmission of documents inside and outside the company.
-Interpretation of information resulting from synthesis documents (balance sheet).
Telefon: 0265-251 118