Description

In the maintenance field, functional analysis helps clarify needs by focusing on the expected functions of a piece of equipment or service, rather than on predefined technical solutions. This approach encourages the development of solutions that are truly aligned with real operational requirements. The Functional Specification Document (FSD) formalizes this need expression and serves as a reference throughout the process of defining, improving, or replacing equipment—whether the work is done in-house or outsourced.

Who is this training for ?

Training objectives

• Adopt a structured and rigorous approach to defining needs
  
• Develop and formalize a clear and precise Functional Specification Document
  
• Use the Functional Specification Document as a lever for continuous improvement
  

Training program

Optimizing a Needs Expression Group

• Fundamental concepts of the Functional Specification Document.
• Reference to standard NFX 50-151.
• Principles of functional analysis.
• Differentiation between explicit and implicit needs.
• Need expression focused on required functions, not on technical solutions.
• Structured methodology for need formulation.
• Scope of application of the method.
• General approach to developing the Functional Specification Document.
• Positioning of the FSD within the overall design or maintenance process.
• Functional analysis of the need: System environment; Main functions, service functions, and constraints; Function characterization: criteria, performance levels, flexibility; Implementation methods.
• Validation of the need expression.
• Integration into a continuous improvement process

Structuring and Writing the FSD

• Standard structure of an FSD.
• General presentation of the need.
• Functional statement of expectations (main and service functions).
• Identification of constraints (technical, regulatory, organizational, etc.).
• Definition of the response framework (expected response format from suppliers or stakeholders).
• Specification of any required technological solutions.
• Document formatting and presentation.

Implementing the FSD

• Use the FSD as a communication tool between the requester (maintenance, operations...) and the supplier to clarify functional expectations.
• Make the FSD a contractual reference to frame commitments, monitor deliverables, and validate results.

Description

Local taxes that affect businesses represent a significant tax burden that must be controlled. This training covers the operating, reporting and control mechanisms of the territorial economic contribution (CET) composed of the business property contribution (CFE) and the business value added contribution (CVAE). It also addresses the property tax on built properties (TFPB) and other taxes on buildings. You will thus be able to optimize the amount of tax by using all the possibilities of relief and reduction and effectively control tax notices.

Who is this training for ?

Training objectives

Identify those liable for local taxes.
Determine the tax bases.
Prepare the declaration.
Check the tax notices.
Master the practical arrangements for obtaining relief.
Know the other taxes on buildings .

Training program

Control the property tax on built properties

• Operation of the main local direct taxes.
• Persons liable and taxable property: definition of real estate.
• Determination of the tax base: the land rental value ; cadastral income.
• Updating and revaluation of rental values.
• Declaration obligations.
• Calculating the tax to be paid.

Define the CET and its scope of application Structure of the CET.

• Scope of application of the CET.
• Taxable persons and activities.
• Measures associated with the CET: taxation of network companies and tax on room charges of commerce and industry.
• Main reliefs: capping based on added value.

Determine the property tax for businesses Taxation on property rental values.

• Taxable real estate assets: concept of availability of assets.
• Reductions, applicable allowances and minimum contribution.
• Declaration obligations -M and -C and payment.

Evaluate the contribution on the added value of companies (CVAE) Taxable people and activities.

• Calculate the added value: reference period; turnover to be retained; income and expenses to be included in the calculation of the VA.
• Calculation of the CVAE and reductions.
• Declaration and payment.

Calculate and pay other property taxes

• Urban planning taxes.
• The tax on offices.
• The % tax on buildings and greater Paris.
• TASCOM.

Description

IFRS 16 on leases will come into force from 2019 subject to its adoption by the EU. The IFRS 16 standard very significantly modifies the accounting of rentals by the lessee by making most rental contracts appear on the balance sheet. This training aims to help you implement this change by providing you with answers to practical questions: which contracts are affected? What accounting should be done? How to make the transition? What are the consequences for reading accounts?

Who is this training for ?

Training objectives

• Measure the requirements and impacts of the new standard on rental contracts
  
• Master the key points of the new IFRS 16 standard
  
• Account for leases according to IFRS 16
  
• Master the options to take during the first application
  

Training program

Before the face-to-face

• A self-diagnosis to determine your priorities.

Situate the challenges of implementing the new rental standard

• Why a new standard.
• The impacts on the financial statements and performance indicators of the lessee.
• The non-symmetrical position of the lessor.

Identify a rental contract

• The definition of a rental contract.
• characteristics to analyze: the right of use; on an identified asset; for a given period; in exchange for a consideration.
• The distinction with a service contract.

4Recognizing lease contracts under IFRS 16 Characteristics to take into account: duration of the contract; discount rate; residual value guarantee; variable payments.

• Which contracts to capitalize? Accounting for the lessee.
• Modifications during the contract and their accounting implications.
• Treatment of contracts with multiple components.

Dealing with special situations

• Leasebacks.
• Subleases.

Make presentation choices Presentation choices in the account holders’ accounts.

• The information to be given in the appendix.

After face-to-face, implementation in a work situation

• A tool sheet to help you in your practice.

Description

The IFRS 9 standard 'recognition and measurement of financial instruments' has applied since January 1, 2018. The IFRS 9 standard entails three major modifications. First, it establishes a logical and unique approach for the classification and valuation of financial assets that reflects the business model of their management as well as their contractual cash flows. Next, it creates a unique, forward-looking depreciation model based on expected losses. Finally, hedge accounting is better supported by internal risk management. This training helps you apply this standard and address its application difficulties. It does not address the application of the standard in a banking environment but in a corporate environment.

Who is this training for ?

Training objectives

Define the scope of application of financial instruments.
Value and recognize primary financial instruments.
Control the depreciation of financial assets.
Recognize derivative instruments and hedging transactions.
Meet the information obligations in the additional notes.

Training program

Before the face-to-face

• A self-diagnosis.

Master the context of IFRS 9

• The context of the overhaul of the IFRS 9 standard.
• The challenges for companies. the information to be provided.
• Classify and evaluate financial instruments
• The principles of classification of financial assets: the test of the economic model; the test of the characteristics of contractual flows (SPPI test).
• Possible options.
• Accounting initial.
• Subsequent valuation: amortized cost; fair value.
• Accounting for changes in fair value.
• Classification and recognition of liabilities financial.

Determine the depreciation of financial assets

• The expected loss model in 3 strata.
• Authorized simplifications.
• Defining and accounting for derivative instruments Definition of a derivative instrument.
• Reminders on financial risk management
• Embedded derivatives.

Master hedge accounting

• The principles and conditions of application of hedge accounting.
• Hedge accounting models: FVH, CFH, NIH.
• Modifications made by IFRS: hedged and rebalancing elements; treatment of option premiums, forward exchange contracts.

Description

Accounting is a technical discipline based on fundamental concepts and a very rigorous regulatory framework. You want to become an accountant or consolidate experience acquired in the field to acquire solid professional skills. The objective of this 'Business accountant' training cycle is to offer you, over a reasonable period of time, progressive and complete training in accounting to lead you to the preparation of financial statements. In addition, to acquire true professional recognition, we offer a certification process to validate your skills.

Who is this training for ?

Training objectives

• Read the balance sheet and the income statement
  
• Appropriate accounting logic and organization
  
• Use the chart of accounts and determine the allocations to be made on transactions
  
• Account for current purchasing, sales, investment, cash flow and personnel operations
  
• Participate in closing operations
  
• Prepare financial statements
  Know how to decipher the main financial indicators
  

Training program

Position general accounting

• Define the role and objectives of general accounting.
• The regulatory framework of accounting and the link with taxation.

Understanding accounting logic

• Discover the balance sheet: from assets to balance sheet; balance: jobs/resources; asset and liability items.
• Describe the company's activity: the income statement; the link between the balance sheet and the income statement; the income statement items.
• Scenario A fun pedagogy with the FR Concept game to learn the mechanisms of accounting.

Use the chart of accounts

• The chart of accounts: structure and organization.
• The position of the accounts on the balance sheet and in the income statement.
• The approach to researching accounting imputation .

Account for operations

• The credit debit convention.
• The process of recording entries.
• Practical training on the usual entry patterns.

Finding your way around the accounting organization

• The supporting document and its conservation.
• Accounting statements: journal, ledger, balance.
• The organization of auxiliary accounting.
• Scenario A complete case of the 'Velostar' company from the recording of operations to the construction of the balance sheet and the income statement.

Finding your way around the accounting organization

Record operating purchasing transactions

• Invoices: mandatory information.
• Record purchasing transactions.

Master the rules and register VAT The VAT mechanism.

• VAT on debits and collections.
• The principles of territoriality.
• Account: deductible VAT.
• VAT collected, self-liquidated transactions and VAT payable

Account for investment transactions

• Definition of a fixed asset.
• The accounting treatment of acquisition costs.
• Advances, deposits and security withholdings.
• Account for maintenance and repair expenses.
• Record disposals and scrapping.
• Depreciation: rules, methods and accounting.

Record personnel costs

• The fundamental concepts of remuneration.
• The accounting scheme for payroll entries.
• The treatment of social charges and taxes linked to salary.

Process sales transactions

• Record sales transactions.
• Accounting for unpaid debts.

Record treasury, financing and investment transactions

• The processing of receipts and disbursements.
• Trade bills. Loan and borrowing operations.
• The different categories of securities: definition, evaluation and accounting.

Carry out the closing of fixed assets

• Divergences between accounting and tax depreciation.
• Exceptional depreciation.

Evaluate and account for inventory

• Inventory obligations.
• Determination of acquisition and production costs.
• Accounting for inventory variations.
• Inventory write-downs.

Process the closing of the sales receivables cycle

• The rules relating to the exercise of income.
• The regularization of income.
• The depreciation of receivables.

Evaluate operating expenses and debts

• Determine the period for attaching expenses.
• The regularization of operating expenses and debts.
• Provisions for operating risks and expenses.

Evaluate investments and financing

• Borrowings and loans.
• Investments and financial investments.

Prepare financial statements

• Construct the balance sheet and the income statement.
• Introduction to the determination of tax income and corporate tax.
• Complete the forms [2050 to 2057 ] of the tax package.
• Principles for establishing the accounting year.
• Scenario The 'SMOBLIGHT' summary case to close the accounts of a company and revisit all the concepts covered during the cycle.

Decipher the main indicators of the financial diagnosis

• Profitability indicators: SIG and CAF The functional balance sheet: FR, WCR and cash flow.
• The main financial ratios.
• Assessment of acquired knowledge

Description

The role of sole accountant is a rich and varied profession because it is intended to bring together all the management and steering missions of an activity. Conversely, in a larger company, the specialization of activities leads to accounting being entrusted to the accounting department, management to the management controller, and payroll to HR services. Obviously, the challenges are not the same in a small entity, the tools and professional practices must be tailored to the company. This training has been specially designed for the needs of unique accountants to give them the knowledge and tools to meet their three fundamental missions in the financial field: produce financial statements that comply with legal requirements, provide regular information to manage the business and ensure payroll is established.

Who is this training for ?

Training objectives

• Carry out the accounting close
  
• Establish the annual tax return
  Forecast and monitor cash flow
  
• Act on working capital requirements
  
• Calculate margins
  
• Build a dashboard to manage the activity
  
• Learn the basic concepts of remuneration
  
• Produce simple pay slips
  

Training program

Control closing accounting operations (depreciation, depreciation, provisions, etc.).

Determine the tax result and calculate the IS (reinstatements, deductions, tax credits, etc.).

Establish the tax return.

Apply an accounting review process.

Remote activity

• An expert 'Make the numbers speak'.
• Forecast and act on cash flow and manage the activity Take ownership of the financial logic (activity, investment and financing).

Act on WCR (customer credit management).

Plan for cash flow.

Track costs and margins.

Manage the activity with a dashboard (performance and management indicators).

Remote activity

• An expert on 'The financial logic of the company'.
• Preparing payroll and social declarations

Identify the different parts of the pay slip.

List the different components of remuneration.

Prepare a pay slip and calculate compulsory social security contributions.

Manage payroll absences (illness, absences, holidays, etc.).

Secure pay in the event of departure.

Description

Cash flow indicators play a key role in measuring performance. Not only is cash flow a vital need for the company but it is also the result of all the actions undertaken in the company, everyone acts on cash flow in the company. Accounting managers have a decisive role in the construction of indicators but also in their communication to all stakeholders in the company to invite everyone to act on cash generation. This training offers you a methodology for constructing the cash flow statement and cash flow indicators and gives you all the keys to successfully analyzing and communicating the cash flow situation to the company's various stakeholders.< /p>

Who is this training for ?

Training objectives

Delineate and select relevant indicators linked to cash flow
Construct the cash flow table and associated indicators
Communicate effectively on cash flow to engage operational staff in action.

Training program

Translate the economic performance of the company by measuring cash flow

• Action: Present cash and cash flow in accessible language and identify cash flow crises.

Identify performance levers on cash generation to engage operational staff to act

• Action: based on a simulation, challenge operational staff in their daily management.

Construct the cash flow statement and associated cash flow indicators

• Action: Develop a cash flow table with Excel and adopt the most relevant presentation.

Communicate in writing and orally about cash, getting to the point

• Action: Simulate an analysis point of the cash flow situation to a management committee.

Description

The invoice is the key document in the daily management of a business. It is the support for all commercial transactions; from a tax perspective it allows the exercise of the right to deduct VAT and finally in accounting it is a supporting document. The invoice is at the intersection of several accounting, commercial and tax regulations that an accountant must master. This one-day training course allows you to participate effectively in your company's purchasing process. You will validate that the regulations on the establishment, transmission, reception and storage of the invoice are respected and you will thus control the associated risks.

Who is this training for ?

Training objectives

• Master the establishment rules and invoicing methods
  
• Ensure that the formality of the invoice is respected
  
• Guarantee compliance with VAT obligations to secure the exercise of the right to recovery
  
• Apply the tax rules for conservation and storage
  

Training program

Before the face-to-face

• A self-diagnosis to determine your priorities.

Master invoicing obligations and terms

• Obligations to issue an invoice: when? which issuer? what frequency? Sanctions.
• The different methods of transmission: paper; dematerialized; electronic in the tax sense .
• Securing invoices received electronically.

Check compliance with mandatory information

• Identification of the seller and the buyer.
• Information on the operations carried out.
• Information on the payment terms and deadlines.
• Special invoices: advance payments; amendments; in a foreign language.

Master the VAT rules on invoices

• Reminder of the fundamental principles regarding VAT.
• Subject and exempt transactions.
• The taxable base for VAT: case of re-invoicing.
• Conditions for exercising the right to deduct.
• Situations of reverse charge of VAT and special information on invoices.
• Situations of duty-free purchases of VAT.
• Case of expense reports.

Apply invoice retention rules

• Retention obligations.
• Rules for retaining electronic and paper invoices.

After face-to-face, implementation in a work situation

• Interactive tool sheets to help you implement.

Description

Current tax returns are generally prepared by the company's accounting department. To carry out this mission, it is necessary to master the principles and rules of taxation, as well as to know the different forms to complete. This very practical training covers the three main company taxes (IS, VAT, CET) and leads you to prepare declarations and complete the usual tax forms. This training addresses taxation by focusing on the most common tax situations and thus meets the needs of the greatest number of companies. It is therefore not aimed at participants wishing to be able to deal with complex tax situations.

Who is this training for ?

Training objectives

• Determine the tax result
  
• Ensure budget monitoring and performance analysis for better management of the activity
  
• Calculate the tax payable and complete the forms
  
• Master the VAT rules applicable to usual situations
  
• Produce the monthly VAT declaration
  
• Calculate the territorial economic contribution
  

Training program

Calculate corporate tax

• The process for determining the tax result.
• Restatements: reinstatements; deductions.
• The calculation of the IS at the standard rate, at the reduced rates and the additional contributions.

Complete the tax forms

• Complete the tax forms: 0 and 0.
• Payment of corporate tax.
• Carrying forward deficits: forwards; backwards ( carry-back); the limitation of attributable deficits.
• The calculation and imputation of the CICE.

258259 Master the rules applicable to VAT Delineate taxable transactions: taxable and exempt transactions; territoriality rules on the exchange of goods; place of taxation for the provision of services.

• Exercise the right to recovery: conditions of application of the right of deduction; exclusions from the right of deduction.

Prepare the VAT declaration Complete the VAT declaration.

• Declaration and payment procedures.
• Check the declaration: reconciliation of recorded turnover and declared turnover; control of VAT accounts.
• Manage the credit of VAT.

Declare the territorial economic contribution The CET and its scope of application. Determine the business property tax (CFE).

• The notion of property rental value.
• People and activities taxable at the CVAE.
• Evaluate the contribution on the added value of businesses (CVAE).
• Relief and capping measures.
• Declaration and payment terms.

Description

This training allows you to master the regulations essential to the exercise of accounting professions to account for, establish the VAT declaration and carry out closing checks between the VAT recorded and the VAT declared.

Who is this training for ?

Training objectives

• Master the tax regulations linked to VAT
  
• Complete the VAT declaration (CA3)
  
• Account for VAT and control VAT accounts
  

Training program

Identify VAT obligations

• The VAT mechanism.
• Mentions on invoices.
• Impacts of electronic invoicing from 2024.
• The obligations relating to intra-community operations.
• Pre-filling of VAT on imports by the DGFIP.
• CA3 declaration, remote transmission procedure, payment.
• The different VAT regimes.

Delineate taxable transactions

• Taxable transactions.
• Definition of the taxable person.
• VAT base and rate.
• Charging event and liability.
• Reverse charge of VAT.

Define exempt transactions

• Specific exemptions:
• for deliveries of goods;
• for the provision of services.
• The territoriality of intra-community operations and exports .
• VAT-free purchases.

Exercise the right to VAT recovery

• Conditions of application.
• Exclusions and restrictions.
• Prorata of partial deduction.
• Recovery of foreign VAT.
• Recovery of VAT on self-liquidated imports.

Complete the declaration and account for VAT

• Record the VAT collected and the deductible VAT.
• Prepare the VAT declaration (CA3).
• Record the VAT payable.
• Reconciliation of recorded turnover and declared turnover.
• VAT credit reimbursement procedures.

Description

 This training in financial accounting led by practitioners is resolutely oriented towards the operational implementation of IFRS standards and is based on numerous practical cases and illustrations. During the training, you will carry out the transition of an entity's accounts from French format to IFRS format. In addition, the news of IFRS standards leads to significant changes in several areas: financial instruments (IFRS 9) and leasing contracts (IFRS 16).

Who is this training for ?

Training objectives

Master the principles of presentation of financial statements under IFRS standards.
Locate the impact of IFRS standards in the evaluation and presentation of assets and liabilities.
Be able to establish accounts that comply with IFRS standards.
Understand the main divergences between IFRS standards and the French framework.

Training program

Identify the characteristics of IFRS financial statements

• Objectives of financial statements.
• Characteristics of financial statements.

Accounting for intangible assets

• Initial posting.
• Processing development costs.
• Activation of borrowing costs.

Recognize tangible assets Definition and accounting.

• Component approach.
• Processing subsequent costs.
• Depreciation and change of depreciation schedule.

Process rental contracts

• Activation and initial estimate of the right of use.
• Processing of estimate changes and contract modifications.

Master the methods of the impairment test

• Impairment testing principles.
• Recognition of impairment.

Recognize and record provisions

• Constitution conditions.
• Updating provisions.

Evaluate and record employee benefits

• Accounting for post-employment benefits.
• Treatment of actuarial differences.

Account for financial instruments and foreign currency transactions

• Valuation and recognition of primary financial instruments.
• Conversion rules

Description

The evaluation of deferred taxes is a particularly technical phase of the consolidation process which requires in-depth knowledge and a rigorous methodology. This comprehensive training built around practical cases and scenarios allows you to acquire the knowledge and above all the methods and mechanisms to apply to evaluate and account for your deferred taxes.

Who is this training for ?

Training objectives

Determine deferred taxes.
Record deferred taxes on the balance sheet and income statement.
Establish proof of tax for subsidiaries and the group.
Present information in the appendix relating to deferred taxes.
Integrate the consequences of tax integration on deferred taxes.

Training program

Integrate the issue of deferred tax

• Why recognize deferred taxes.
• French rules (ANC Regulation 2020-01) and international standards (IAS 12).
• Notions of temporary difference and permanent.
• Concepts of book value and tax value.

Evaluate and recognize deferred taxes

• The determination of deferred tax bases resulting from: differences between taxation and individual accounts; restatements; intra-group eliminations; business combinations (valuation differences); carry-forward losses.
• Applicable rates and rate changes.
• The conditions for offsetting tax assets and liabilities.
• The recognition of a deferred tax asset and/or liability.

Take into account the impact of tax integration

• Reminder of the characteristics of the tax consolidation regime.
• Impacts of restatements and eliminations on deferred tax.
• Application of the neutrality method.

Construct the tax proof and complete the annex

• Examination of differences in reconciliation.
• Treatment of tax credits.
• Construction of the table at subsidiary and group level.
• Effective rate and reconciliation with the legal rate.
• The presentation of taxes in the cash flow statement.
• Taking into account tax risks.

Description

Accounting managers are often responsible for handling tax filings. To ensure accuracy and make the most of available tax provisions, a solid understanding of regulations and tax forms is essential. Given the frequent changes in tax rules, the process can be complex and mistakes may expose the company to financial or legal risk. This professional training program provides a comprehensive overview of corporate taxation (VAT, corporate income tax, local business tax, payroll-related taxes, etc.). It takes a hands-on approach, using real business cases and practical work on tax forms.Led by a single expert trainer, the course is designed to help you confidently manage your company’s tax declarations upon your return to work. Ongoing support is also available between sessions to answer any questions.
 

Who is this training for ?

Training objectives

• Understand how the French tax system works and complete key tax filings
  
• Accurately calculate the main corporate taxes and contributions
  
• Reduce errors and ensure tax compliance for the company
  

Training program

Master the organization of the French tax system

• The different taxes.
• The tax administration: the company's contacts.
• The sources of tax law.
• The calendar of tax declarations.

Apply regulations regarding

• VAT Definition of taxable transactions.
• The definition of the taxable person.
• Base rules and rates.
• The obligatory fact and liability.
• The scope of application.
• Obligations regarding invoicing and mandatory information on invoices.
• Territoriality for goods and for the provision of services. The reverse charge procedure.

Manage the right to deduct

• VAT Exercise of the right to deduct.
• Exclusions and restrictions.
• Recovery of foreign VAT.

Ensure compliance with legal VAT obligations

• Accounting and tax obligations.
• The reconciliation with the DEB.
• The establishment of the DES.
• The CA3 declaration.
• Reconciliation of recorded turnover and declared turnover.
• Payment, electronic payment procedure.
• Receive VAT credit: reimbursement terms

Declare other taxes paid in annex to the VAT declaration

• The C3S.
• The tax on company vehicles.

Know the principles of corporate tax

• Taxable persons.
• Territoriality, annuality.
• Exemptions: new businesses, competitiveness clusters.

Dealing with the differences between the accounting result and the tax result

• On products: patent royalties; financial products; the regime for parent companies and subsidiaries; capital gains or losses on transfers of equity securities.
• On expenses: purchases and external services; depreciation, financial expenses; provisions for depreciation, risks and charges.

Determine the taxable income and corporate tax taking into account

• Reintegrations and deductions. Net long-term capital gains or losses.
• Deficits that can be carried back or forward and the capping of the attributable deficit.
• Tax credits: the CICE. The regime for transfers of equity securities.

Complete tables 2058 and 2059 of the tax package

• Determination of the tax result with a profitable or deficit situation: tables 2058 A and B.
• Calculation and monitoring of attributable deficits.

Pay tax

• Deposits, tax credits, liquidation of IS.
• Social and exceptional contribution on profits.

Understand the principles of the tax integration regime

• The conditions of access to the regime.
• The practical consequences for the companies of the group.
• The calculation of the IS in an integrated company.
• The treatment of the deficit in an integrated company.
• The principle of calculating the result of the integrated group.

Control and control the property tax on built properties

• Structure and operation of the main local direct taxes.
• Persons liable and taxable property: definition of real estate.
• Determination of the tax base: the value land rental; cadastral income.
• Declaration obligations.

Practicing the territorial economic contribution (CET)

• The scope of application of the CET.
• Determine the business property contribution (CFE): taxation of property rental values; applicable reductions and allowances; reporting obligations; tax rate and payment.
• Evaluate the contribution on the added value of companies (CVAE): taxable persons; determine the value added; calculation of the CVAE and reliefs to be submitted and payment.
• Apply CET relief and capping measures.
• Other taxes on buildings.

Declare taxes based on salaries

• The apprenticeship tax.
• The participation of employers in the construction effort.

Facing a tax audit

• The preparation of enforceable files.
• The limitation periods.
• The progress of the verification.
• The notification of adjustment and the possible recourses.
• Assessment of prior learning

Description

Many companies carry out purchasing and selling operations for goods or services in the European Union. The regulations concerning these intra-community operations are complex and evolving. Good knowledge of VAT rules relating to intra-community transactions is essential to comply with reporting obligations and prevent tax risks. This is the purpose of this intra-community VAT training which leads you to determine the VAT rules applicable to different transactions and to carry out the various DEB, DES and VAT reporting obligations.

Who is this training for ?

Training objectives

Apply the VAT rules relating to intra-community exchanges of goods and services
Know and practice the reporting obligations
Complete the Declaration of Exchange of Goods (DEB) and the VAT declaration
Obtain reimbursement of foreign VAT .

Training program

Understand the rules of territoriality

• The territorial scope of VAT.
• Define the different operations: internal; intra-community; extra-community.
• Principles of localization of an operation.

Situate the different obligations of taxable persons

• The identification number.
• Invoicing obligations.
• Mandatory information on invoices.
• Declaration of intra-community operations: the different applicable regimes.
• Registers: nature, keeping and conservation.

Process intra-community deliveries and acquisitions

• Intra-community acquisitions.
• Intra-community deliveries.
• Rules for payment and declaration of operations.
• Complex operations: custom work; triangular operations; transfers of goods.

Complete the goods exchange declaration and mandatory records

• Who is liable for the DEB? Operations to be mentioned on the DEB.
• Information to be provided on the DEB.
• Corrections and risks incurred on the declaration.
• Mandatory registers.

Apply the rules relating to the provision of intra-community services

• In the B to B regime.
• In the B to C regime.
• Exceptions: rental of means of transport, ...
• Complete the exchange of services declaration (DES).

Organize to meet obligations Identify the main risks. Organize for the establishment of the DEB and the DES.

• Obtain a refund of foreign VAT.

Description

All economic events in the company have legal and accounting consequences, but also tax consequences. The tax variable therefore impacts the daily activity of all stakeholders in the company. This training is designed to acquire an initial knowledge of business taxation. It makes it possible to better take into account the tax impact of the company's various operations in its activity and thus to better dialogue with tax specialists. It also provides basic training in taxation with a view to further development.

Who is this training for ?

Training objectives

• Understand the organization of the French tax system
  
• Master the basic mechanisms of business taxation
  
• Know the tax schedule and the main declarations
  
• Integrate the tax dimension into management decisions
  
• Identify the main tax risks
  

Training program

Master the VAT rules

• The VAT mechanism.
• Basic notions: taxable transactions, territoriality, taxable event and liability; deductible VAT and collected VAT.
• Understanding the mechanics taxation in international trade: intra-community operations; extra-community trade.
• Preparing the CA declaration.

3Evaluate the taxation of profit under IS The transition from accounting income to tax income.

• Calculation of IS: applicable rates: normal rate, reduced rates, SME rates; tax credits (CIR, CICE); Deficit management: carry forward; carry back.
• The principle of fiscal integration.

Measuring the incidence of local taxes and other taxes Territorial economic contribution (CET) mechanism: the business property contribution (CFE); the contribution on business added value (CVAE).

• Property taxes.
• Tax bases and payment of taxes based on salaries.

Share the principles of good tax management

• Construct files that can be used against the administration.
• Identify and bring the main tax risks under control.

Description

IFRS standards have established themselves as the reference accounting framework at the international level. Whether you are a user of IFRS standards or not, it is today necessary to maintain your accounting skills and preserve your employability to have a foundation of knowledge on IFRS standards. Resolutely practical, this short training allows you to quickly understand the key issues of IFRS standards, financial statements in international standards and to identify the main differences in treatment compared to French rules. In addition, three new major standards are now in force: IFRS 15 on revenue recognition, IFRS 9 on financial instruments and IFRS 16 on leases.

Who is this training for ?

Training objectives

• Master the context and regulatory environment of IFRS standards
  
• Finding your way around financial information in IFRS standards
  
• Identify the main divergences with French standards
  

Training program

Master the context and regulatory framework of IFRS standards

• Why IFRS standards? The organization of the standards.
• The main concepts and their impact.
• The process of developing and adopting standards.

Read financial statements in IFRS standards

• The different components of the financial statements.
• The presentation of the balance sheet.
• The income statement and the statement of overall performance.
• The cash flow statement.
• Segment information.
• The information to be presented in the appendices.

Master the main points of asset recognition under IFRS standards

• Recognition and monitoring of tangible and intangible assets.
• The new IFRS standard on lease contracts.
• Impairment testing.

16Recognize liabilities and recognize income from activities

• The rules for recognizing non-financial liabilities.
• Long-term liabilities and commitments to employees.
• Recognition of turnover and introduction of IFRS.

15Delineate the principles of accounting for financial instruments Definition of a financial instrument. The classification of financial instruments.

• Valuation methods at closing.
• Accounting for variations in value.

Remote activity

• To benefit from the contributions of an expert on a theoretical or practical point: a
• expert 'Financial statements under IFRS standards'.

Description

The sales-customer accounting process represents a major challenge for the company. Indeed, any 'non-quality' in the processing of information has damaging consequences for the company on: customer relations, compliance with payment deadlines, the reliability of accounts and internal relations within the company. This training provides you with technical knowledge in the legal, accounting and tax fields useful in your client accounting missions. It will allow you to be an essential and effective accounting player in the company's sales-customer process.

Who is this training for ?

Training objectives

• Master the fundamentals of commercial contracts
  
• Participate effectively in the internal control system
  
• Record sales transactions
  
• Master the different payment methods and receivables financing operations
  
• Process VAT on sales transactions
  
• Evaluate and record closing operations in the customer sales process
  

Training program

Master the legal aspects of customer relations

• The basics of sales contracts.
• Invoicing: rules and methods.
• Methods of transmitting invoices (EDI, electronic, paper).
• Mandatory information on invoices.
• Clauses relating to payment: treatment of late payment interest.

Participate in risk management of the sales process Define the characteristics of an internal control system.

• Identify the risks of the sales process.
• The different types of control.

Record invoicing, collection and financing transactions

• Recording of sales transactions: invoices and credit notes; RRR and discount; incidental costs; sales in foreign currencies.
• Master the characteristics of the different payment methods.
• Accounting for payments.
• Financing operations for customer outstandings.
• Accounting for unpaid debts.

Process VAT on sales transactions

• Principles of VAT: subjection, territoriality, rate, tax base, chargeable event and liability.
• Intra-community operations.
• VAT and unpaid debts.
• Consistency control: turnover declared and accounted for.

Participate in the preparation of accounting statements

• Analyze and justify customer accounts.
• The rules for relating products to the financial year.
• Provisions for risks linked to sales.
• Depreciation and bad debts.

Description

Accounting for the different components of staff remuneration is often difficult to achieve because social and tax regulations are complex. Accounting professionals must translate these elements into the accounts and to carry out this mission, it is necessary for them to have sufficient mastery of the legal and social mechanisms of the different forms of remuneration. This training at the intersection of the fields of accounting and social regulation aims to help accounting employees to become effective interlocutors of Human Resources departments in order to guarantee the reliability of the accounting of the different elements of remuneration.

Who is this training for ?

Training objectives

• Master the key concepts of payroll
  
• Be able to account for personnel-related operations
  
• Evaluate personnel-related provisions at the closing of the accounts
  
• Analyze and justify personnel-related accounts
  
• Communicate effectively with the payroll department
  

Training program

Master the fundamental concepts of compensation

• The different categories of remuneration.
• Immediate and deferred charges (leave, bonuses, th months).
• Benefits in kind.
• Compensation (dismissal, transaction...).
• Processing expense reports.

13Accounting personnel-related operations

• Accounting schemes for payroll entries.
• Accounting for advances and deposits.
• Processing social charges and taxes linked to salaries, direct debit at source.
• Compensation and benefits in kind.
• Daily social security allowances.
• Employment assistance.
• The CICE.
• Controls and periodic justification of accounts.

Carry out closing operations related to personnel Assessment and accounting of accrued expenses: paid leave; bonuses, profit-sharing. Provisions for risks and charges: end-of-career compensation; labor medals; other

• Participation and profit-sharing.
• Savings schemes: PEE, PERCO, CET.

Control and justify your accounts

• Liaison with management control: subscription.
• Analyze the variation in payroll.
• Prepare your account justification closing file.
• Carry out the reconciliation between the accounting and the annual salary declaration.

Description

The purchasing-supplier process constitutes one of the main information processing chains. The quality of this process is crucial to guaranteeing the reliability of the accounts. Accounts payable carries out recording, control and payment missions, etc. to accomplish these different activities, legal, accounting, tax and relational skills are necessary. This training will help the accounting employee to fully fulfill their role on all accounts payable missions and to communicate better with their internal and external contacts to deal with anomalies.

Who is this training for ?

Training objectives

• Master the contractual aspects of the customer/supplier relationship
  
• Check and record purchase invoices
  
• Account VAT on purchasing transactions
  
• Participate in closing operations of the purchasing process
  
• Participate effectively in the internal control system
  

Training program

Before the face-to-face

• A self-diagnosis to determine your priorities.

Identify the role and players in the purchasing process The buyer, the supplier, the recipient and the accountant.

• The rights and obligations of the buyer and the seller.
• The missions of the accountant.

Control and schedule invoices

• Obligations related to invoicing.
• Validate the conformity of the invoice.
• Control, payment note and payment order.
• The electronic invoices: the controls to be put in place.
• Deal with disputes.

Process VAT on invoices

• Reminder of the VAT mechanism.
• The rules and conditions for VAT deductibility.

Account for invoices and credits

• Accounting for invoices, credit notes, expenses and deposits.
• Investments.
• The distinction between fixed assets and expenses.
• Invoices in foreign currency.

Participate in the development of accounting situations

• Analysis and justification of supplier accounts.
• Accounting for accrued charges and prepaid charges.
• Subscriber charges.

Being an actor in controlling the risks of the purchasing process The objectives of internal control.

• Identify and assess risks.
• Participate in the control system.

After face-to-face, implementation in a work situation

• Enriched tool sheets.

Description

In the purchasing process, the correct treatment of VAT represents an important financial and tax issue. Accounts payable plays an essential role in controlling the compliance of invoices with VAT rules and controlling the tax risk relating to VAT. This training offers an approach to VAT specifically adapted to the missions and activities carried out by employees of accounts payable departments.

Who is this training for ?

Training objectives

Define the VAT mechanism and delimit the fundamental rules.
Identify the nature and territoriality of the operation.
Distinguish the obligatory information on invoices according to the type of operation.
Identify and treat cases of reverse charge: intra-community acquisitions of goods and services.
Recover foreign VAT.

Training program

Master the principles of VAT

• The VAT mechanism.
• The concept of taxable person.
• Taxable operations excluded from the scope of application.
• Deliveries of goods and services.
• The chargeable event and liability.
• The notion of territoriality.

Define the general conditions for VAT deductibility

• The formal conditions.
• The substantive conditions.
• The deadline conditions.
• The deductibility date.
• The situation of partial taxable persons.
• VAT-free purchases.
• Processing of erroneous invoices.

Identify expenses excluded from the right to deduction

• Expenses excluded from the right to deduction: staff accommodation; passenger transport; petroleum products; gifts...
• The case of mission and reception expenses: supporting documents for travel notes costs.

Apply the different reverse charge situations

• Intra-community acquisitions.
• Provision of intra-community services.
• Mandatory information on invoices.
• Other reverse charge situations: real estate subcontracting and import.
• When is the reverse charge of the invoice carried out.
• The link with the DEB and the DES.

Recover foreign VAT Methods for recovering foreign VAT.

• Supporting documents to be produced.
• Recovery times.

Account for and control VAT accounts

• Organization of the VAT chart of accounts.
• Controls and reconciliations with the VAT declaration.

Description

The growth of a company generally occurs through the creation of subsidiaries for multiple reasons: integrating new investors, ensuring a division of risks, developing the activity internationally... This development in the form of a group leads to questions about taxation. The objective of this training is to provide an overview of the most common tax issues associated with the creation and management of a group of companies.

Who is this training for ?

Training objectives

Identify the tax issues linked to the existence of a group.
Control the tax risks associated with the group's internal operations.
Manage the group's current taxation in terms of IS and VAT.
Identify the advantages and constraints of the tax integration regime.

Training program

Identify the implications of the existence of the group on taxation

• Intragroup transactions: the abnormal act of management; the principle of transactions at a normal price and the permitted exemptions.
• The question of taxation of group companies: subject companies to the IS; companies not subject to the IS.

Situate the tax constraints relating to intra-group financing transactions

• Devices to limit deductible interest.
• Undercapitalization.
• Debt waivers: deductible and non-deductible aid; aid with regard to VAT.

Delimiting the risks linked to transfer pricing The issue of transfer pricing.

• Setting transfer prices within the group.
• The documentation to be compiled.
• Prior agreement procedures.
• The methods of control of the administration.

Master the tax regime for participations and dividends Tax definition of participation securities.

• Acquisition costs, depreciation and transfer of equity securities.
• Taxation of dividends.
• The regimes of parent and daughter companies.

Form an integrated tax group

• Conditions of access to the scheme.
• Advantages and disadvantages.
• The integration agreement.

Identify the impact of the existence of the group on other taxes

• Calculating the CVAE: calculating the effective tax rate.
• Overview of VAT management in holding companies.
• VAT liability .
• Calculation of the deduction coefficient.
• Consolidation of VAT payment.

Description

This training 'Creating the balance sheet and the tax package' focuses on determining the tax result, constructing the tax package and summary statements. Active teaching around a business case promotes easy transposition of the knowledge and methods acquired during training to one's own professional situation.

Who is this training for ?

Training objectives

• Determine the tax result and calculate the company tax
  
• Calculate and record participation
  
• Complete the tax form forms
  

Training program

Before the face-to-face

• A self-diagnosis to identify your learning priorities.

Determine the tax result The process of determining the tax result.

• The general conditions for deductibility of charges.
• The conditions for deductibility applicable to certain charges: depreciation and provisions; fees and commissions; financial charges.
• The taxation of products.
• The system of long-term capital gains and losses.

Calculate IS and participation

• The parameters and the calculation of the participation.
• The calculation of the IS taking into account: reinstatements and deductions; long-term capital gains and losses of tax credits of additional contributions.
• The treatment of deficits: backwards, forwards and application of the capping rule.
• The accounting and payment of IS.

Establish the tax package Presentation of the package forms.

• Complete the accounting data and check their accuracy.
• Complete the tax forms (no. 0A and B).
• The consistency checks to be carried out.
• Complete tax forms in a tax deficit situation.

258After face-to-face, implementation in a work situation

• Enriched tool sheets to facilitate transposition.
• Excel models that can be reused in the field.

Description

The quality of the production of financial statements is judged mainly on two criteria: reliability and speed. To achieve successful closings while complying with these two requirements, it is important to implement optimized organization and procedures. This training helps you build the best organization and implement best practices to reduce accounting production times while guaranteeing reliable accounting production.

Who is this training for ?

Training objectives

• Organize the account closing process
  
• Manage the closing process
  
• Putting risks under control
  
• Implement best practices in the closing process
  
• Build an account validation process
  

Training program

Organize the closing process

• Diagnose your account closing situation.
• Organize the closing process: the process approach.
• Break the closing into key stages: upstream accounting input; validation of accounts (final balance); production of financial statements; validation of financial statements.
• Plan tasks.

4 Step 1: secure and organize accounting processes Build your map of accounting processes.

• Analyze processes: risks, areas of uncertainty, points of improvement to be implemented.
• Identify best organizational practices.
• Implement relevant indicators per process.

Step 2: validate the accounts resulting from upstream processes Structure the accounting control process. Define accounting quality criteria: assertions.

• Build a process control program: supplier purchasing process; investment process.
• Establish a work file.

Step 3: produce the accounts Secure centralization. Organize the feedback of information for the annex. Step 4: validate the accounts Integrate the audit from the preparatory phase.

• Prepare closing files.
• Optimize the effectiveness of audits.

Use the best tools to manage the closing process

• Use the closing schedule.
• Organize a meeting to prepare for the closing.
• Integrate the principle of relative importance.
• Use a dashboard.

Description

Companies that carry out international exchanges of goods and services must consider the location of these operations to determine the applicable VAT regime. This regulation is complex; good control of the different situations is necessary to prevent tax risks linked to incorrect tax treatment or lack of compliance with the terms of application of the regulations. This training on intra-community VAT and more broadly on international operations focuses on the complex situations regularly encountered and provides you with operational answers to comply with tax provisions.

Who is this training for ?

Training objectives

• Manage operations in and outside the European Union
  
• Process complex flows and specific flows
  
• Manage VAT identifications in several EU countries
  

Training program

Identify the nature of the operation Define the different types of operations: internal; intra-community; extra-community.

• Relations with the DOM.
• The processing of simple operations.
• Identify the real flows.

Qualify operations outside the EU

• Imports and exports.
• Formalities to follow.
• Documents to provide: invoices, certificates of origin...
• Mentions on invoices.
• Rules regarding VAT.

Identifying yourself in EU countries or outside the EU The different levels of identification.

• The consequence of identification on the processing of operations.
• The obligations to be respected.
• The organization to be put in place.

Process complex transactions on the DEB and VAT declaration

• Triangular operations.
• Consignment stocks.
• Custom work.
• Stock transfers.
• Goods to be assembled and installed.
• Returns.
• Flows without invoicing.
• Intra-community acquisitions via an EU port .
• Waste.

Process services

• Services covered by the general principle.
• Understand exceptions to the basic principle: analyze the nature of the service and determine its tax regime; define the place of establishment of the policyholder and the taxable person.
• Exemptions from the general regime applicable: to all taxable persons; to B to C services.
• The different cases of reverse charge.
• Payability of VAT on services.
• The DES.

Description

Monitoring investments represents an important accounting issue. Developments in the PCG have strengthened the technicality of accounting monitoring of fixed assets by imposing a more economical approach. This training covers all accounting and tax issues relating to fixed assets. This accounting training provides practical answers to the questions you encounter daily in tracking fixed assets.

Who is this training for ?

Training objectives

• Determine the acquisition cost of fixed assets
  
• Calculate and record depreciation
  
• Implement the component approach
  
• Identify and treat impairment losses and exits
  
• Dealing with discrepancies between accounting and taxation
  

Training program

Before the face-to-face

• A self-diagnosis to determine your priorities.

Know the accounting and tax regulations for fixed assets

• The definition of an asset.
• Intangible and tangible assets.
• The principle of connection between taxation and accounting.

Account for acquisitions of fixed assets

• Determination of the acquisition or production cost.
• Treatment of dismantling costs.
• Major maintenance expenses.
• Spare parts.
• Safety and environmental expenditure.
• Investment subsidies.
• Subsequent expenditure.

Recognize depreciation

• Economic and fiscal depreciation.
• The component approach.
• Modification of the depreciation plan.
• Divergences between accounting and tax depreciation.
• Exceptional depreciation.

Evaluate and record asset impairment losses Calculation and recognition of an impairment loss. Process fixed asset retirements

• Enriched tool sheets.

Control and justify your fixed asset accounts

• Identify the main risks of the fixed assets process.
• Define accounting controls adapted to the risks.

After face-to-face, implementation in a work situation

• Enriched tool sheets.

Description

This training in general accounting explores the main upstream accounting processes, it provides you with the knowledge and professional reflexes essential to guarantee reliable accounting records in compliance with accounting rules.

Who is this training for ?

Training objectives

Account and validate current purchasing, sales and cash flow operations.
Process and account for VAT.
Process acquisitions and disposals of fixed assets.
Record financing and investment operations.
Perform routine accounting controls .

Training program

Control and record purchase invoices

• The invoice: mandatory information and transmission methods.
• Check invoice compliance.
• Record and validate accounting entries.
• Process incidental costs on purchases.
• Accounting for assets.
• Foreign currency transactions.
• Purchase adjustment entries: invoices to be received; noted in advance.

Master the rules and register VAT

• The VAT mechanism.
• VAT on debits and collections.
• Account: deductible VAT; VAT collected; self-liquidated transactions; VAT payable .
• Check your VAT accounts with the declaration

Control and record sales invoices

• Record sales transactions.
• Accounting for unpaid debts.
• Sales regularization entries: invoices to be issued; revenue recognized in advance.

Process treasury transactions

• Processing of receipts and disbursements.
• Trade bills, unpaid debts.
• Loans and borrowings.
• Values investment securities.

Account for investment transactions

• Definition of a fixed asset.
• The cost of acquiring or producing a fixed asset.
• Accounting for acquisitions.
• Maintenance and repair expenses: distinction between expense and immobilization.
• Scrapping and disposals.

Control and justify your accounts

• The principles of an internal accounting control system.
• The account control approach.
• The different types of accounting control.

Description

This training covers all of the closing operations to be carried out on each of the company's accounting processes: purchases, sales, stocks, personnel, fixed assets, etc. At the end of this professional training in accounting, participants will be able to to contribute effectively to the closure of accounts.

Who is this training for ?

Training objectives

Evaluate and record depreciation and amortization.
Evaluate and record inventories.
Apply the principle of separation of financial years.
Record provisions for risks and charges.
Record closing entries related to financial assets and liabilities.

Training program

Comply with legal obligations

• The rules of the general chart of accounts on the closing of accounts.
• Tax regulations and the principle of connection between taxation and accounting.

Complete the closing of investment transactions

• Depreciation: rules, methods and accounting.
• The component approach.
• Divergences between accounting and tax depreciation.
• Recognition of exceptional depreciation.
• The treatment of major maintenance expenses.
• Evaluate and record losses in value of assets

Evaluate and account for inventory

• Inventory obligations.
• Determining the acquisition and production cost.
• Accounting for stock variations in permanent and intermittent inventory .
• Inventory depreciation.

Process the closing of the sales receivables cycle

• The rules relating to the exercise of income.
• The regularization of income. Depreciation of receivables.
• Provisions for risks and charges linked to sales .

Evaluate operating expenses and debts

• Determine the period for attaching expenses.
• The regularization of operating expenses and debts.
• Provisions for operating risks and expenses.

Evaluate investments and financing

• Borrowings and loans.
• The classification of different financial assets.
• The evaluation and recognition of depreciation.

Description

To act effectively and progress in the accounting profession, it is necessary to perfectly master the technical fundamentals of accounting: the balance sheet, the income statement, the credit debit, the accounting statements, the chart of accounts. This training guarantees the acquisition of essential knowledge for any business accountant to be more productive, more efficient, and give meaning to their daily accounting activities.

Who is this training for ?

Training objectives

Understand the balance sheet, the income statement and the accounting organization.
Use the chart of accounts and determine the accounting allocation.
Account for current operations.
Find your way through the accounting documents
Perform basic accounting controls .

Training program

Discover the logic of the balance sheet: the balance of uses and resources

• From assets to the company's balance sheet.
• Balance: jobs/resources.
• Asset sections: fixed assets, assets, circulating.
• Liabilities sections: equity, provisions, debts.
• Movements in the balance sheet.

Translate the company's activity through the income statement

• The concepts of period, expenses and income.
• Distinguish between the different types of expenses and income.
• The concept of amortization and depreciation.
• The logic of stocks and inventory changes.
• Define the link between the balance sheet and the income statement.

Use the chart of accounts

• The chart of accounts: structure and organization.
• The balance sheet accounts and the management accounts.
• The position of the accounts on the balance sheet and in the income statement .
• The rules of accounting coding.
• Research approach to accounting imputation

Post the entries

• The concept of debit and credit.
• The process of recording entries.
• Practice recording accounting entries.

Finding your way around the accounting organization

• The supporting accounting document.
• The classification of the accounting documents.
• The recording in the journal.
• The posting in the general ledger .
• The balance of accounts.
• Subsidiary accounting

Complete the closing of accounts

• Closing operations: amortization, depreciation, provision, attachment of expenses and income to the period.
• Accounting controls to be carried out: account reconciliation; reconciliation.

Description

The production of consolidated accounts is based on a complex accounting process involving many players. This training is aimed at all stakeholders in the consolidation process. It gradually unfolds the different stages of the construction of consolidated accounts: scope, methods, restatements, conversion, elimination of internal operations, deferred taxation, etc. and provides you with the technical knowledge and operational know-how essential to establishing the consolidated accounts. To facilitate the acquisition of skills, it relies on the gradual realization of the consolidation of a group of companies. A very concrete approach which guarantees you easy appropriation of the mechanisms and concepts of the consolidation of accounts applicable under French standards and IFRS.

Who is this training for ?

Training objectives

• Master regulations and consolidation mechanisms
  
• Prepare and organize the consolidation
  
• Prepare and organize the consolidation
  
• Prepare and organize the consolidation
  
• Make consolidation entries
  
• Preparing the accounts of a group of companies
  
• Check consolidation using the statement of changes in equity
  

Training program

Mastering the regulatory framework The regulatory environment.

• The main divergences between French standards and IFRS.

Determine the scope The different controls: exclusive, joint and significant influence.

• Exclusions from the scope.

Consolidation methods Global integration.

• Equity accounting.
• Proportional integration.

Organize the consolidation

• Organizational methods.
• Stages of the process.
• The flow or accumulation method.

Make restatement entries Mandatory restatements.

• Preferential methods.

Eliminate the impact of internal operations Operations without impact on the result.

• Operations with an impact on the result.

Recognize deferred taxes

• Identify the bases and calculate the deferred tax.
• Produce the tax proof.

Perform account conversion

• The table of changes in equity.

Eliminate securities and share equity Share equity. Elimination of titles.

• The table of changes in equity.

Description

The construction of the equity variation table summarizes and validates the reliability of the consolidation process. Its construction is based on a rigorous establishment methodology. In the same way, the preparation of the cash flow statement is based on a precise approach to analyzing flows and consolidating monetary flows. This training leads the participant to approach the construction of these different consolidated financial statements in a methodical and very operational manner. It is an extension of the 'Practical account consolidation - Level 1' training and is aimed at consolidators working under IFRS or French standards.

Who is this training for ?

Training objectives

Establish the statement of changes in equity.
Deal with variations in scope.
Structure and lead the process of constructing the cash flow statement.
Deal with the specificities of the consolidated cash flow statement.

Training program

Construct the statement of changes in equity

• Objective of the table of changes in equity: an instrument for completing consolidation.
• Identify the different variations in equity.
• Definition of a methodology of construction company by company.
• Practical cases of TVCP construction in IFRS and French standards.

Dealing with variations in scope

• Construct the table of changes in equity during: an entry into the scope; an exit from the scope; transactions with minority shareholders.
• Divergences in treatment between French standards and IFRS standards.

Prepare the cash flow statement

• Reminders about the cash flow statement: definition of cash; the different types of flows; presentation options.
• Methodology for constructing the cash flow statement: identification of flows
• Information to be given in annex.

Address the specifics of the consolidated cash flow statement

• Specificities of this consolidated cash flow: internal group operations; changes in scope; entities in foreign currencies; rental operations; deferred taxes; dividends paid and received.

Description

The determination and management of tax income requires a good mastery of the rules and mechanisms of direct corporate taxation. Calculating and managing tax results means making choices taking into account several parameters. This training covers corporate tax in a comprehensive manner, it is oriented towards immediate application of the knowledge acquired by favoring practical cases and direct transposition onto tax forms.

Who is this training for ?

Training objectives

• Master the rules and mechanisms for determining tax results
  
• Calculate corporate tax
  
• Complete tables 2058 and 2059 of the tax return
  
• Treat deficit situations
  Determine payment terms
  

Training program

Know the principles of corporate tax

• Taxable persons.
• Territoriality, annuality.
• The scheme for determining the tax result.

Process deductible expenses

• Conditions for deductibility of expenses.
• Identification of non-deductible expenses.
• Conditions for deductibility specific to certain expenses.

Delimiting the taxation of products The rule for attaching debts.

• The special regime for parent companies and subsidiaries.
• The regime for long-term capital gains and losses applicable: to transfers of fixed assets; to royalties from licenses and patents; to equity securities.

Determine the tax result and corporate tax taking into account: Reinstatements and deductions.

• Net long-term capital gains or losses.
• Deficits that can be carried back or forward.
• Capping of attributable deficits.
• Tax credits (CICE, ...).
• Additional contributions.

Complete tables 2058 and 2059 of the tax package

• Determination of the tax result with a profitable or deficit situation.
• Calculation and monitoring of capital gains or losses on transfers of fixed assets: tables 2059.

Pay tax

• Deposits, tax credits, liquidation of IS.
• Social contribution on profits.

Description

The tax integration regime is widely used within groups. The integration work concerns both the parent company's accountants and those of the subsidiaries. This training covers the specificities of the tax integration system, constantly relying on the tax forms to be completed. A complete integration case will be carried out during the training so the participants will be perfectly operational to work on the declaration of their own company.

Who is this training for ?

Training objectives

• Know the rules of the tax integration regime
  
• Acquire the methodology for achieving tax integration
  
• Calculate the group's overall result
  
• Complete the tax forms specific to tax integration
  

Training program

Master the principles of tax integration

• Interest of tax integration.
• The concept of group in taxation.
• The conditions of access to the regime.
• The practical consequences for group companies.

Understand the declarative process

• Obligations at the level: of the integrated companies; of the head of the group.
• Articulation of the forms.

Determine the result of each of the companies The treatment of deficits prior to integration.

• Deficits recorded during an integrated financial year.
• Treatment of dividends collected.

Determine the result of the group Attendance fees.

• Depreciation relating to group companies.
• Debt waivers and internal subsidies.
• Financial charges.
• Calculation of overall result.

Evaluate long-term capital gains and losses Determination of long-term capital gains and losses. Elimination of internal group operations. Calculation of the group's long-term capital gain or loss.

• Treatment of capital losses carried forward.

Account for and pay tax Evaluate the IS charge. Distribution of the IS burden to group companies.

• The neutrality method.
• Accounting methods.

Process exits from the integration scope

• The causes of leaving the scope.
• The tax consequences of leaving the scope.

Master the rules for a group tax audit

• Control of subsidiaries.
• Control of the parent company.
• Right of control in a profitable or loss-making group.

Description

The closing of annual accounts requires a lot of technical knowledge - legal, accounting and tax - which is constantly evolving. This training cycle allows you to acquire accounting and tax skills with a view to preparing annual accounts. It involves carrying out step-by-step the different stages of the closing process and establishing the financial statements and the tax return. The teaching is based around a business case carried out during the training cycle. This approach, corresponding to business practice, guarantees easy transposition of the knowledge and methods used during training into a professional situation.

Who is this training for ?

Training objectives

• Acquire recognized skills, making the participant autonomous and responsive to: organize and plan account closing activities;
• Evaluate and record accounting transactions related to closing;
• Build your account control file;
• Determine the company's tax results and complete the tax return;
• Prepare the company's annual accounts and financial information documents;
• Present the performance and financial situation of the company
  

Training program

Organize the account closing process

• Diagnose your closing situation.
• Organize the closing using the process approach.
• Plan the activities to be carried out.
• Create the closing in 4 steps: upstream accounting input; validation of balance sheets; production of financial statements; validation of financial statements.
• Identify best organizational practices

Master closing operations

• Accounting and tax choices concerning depreciation: economic for depreciation; by components; fiscal; exceptions.
• The depreciation of fixed assets.
• The securities portfolio .
• Depreciation of stocks and receivables.
• Provisions for risks and charges.
• The attachment of charges and income to the periods concerned.
• Exceptional expenses and income.

Make account closing more reliable

• Define the objectives of accounting control and its organization.
• The account control file.
• Accounting control techniques: analytical review; consistency checks; validation checks.
• Checklist of checks to be carried out

Dealing with the differences between the accounting result and the tax result

• Deal with deductible expenses: conditions of deductibility; provisions; tax rules applicable to depreciation; depreciation of assets.
• Delimit the taxation of products: the connection rule debts; the special regime for parent companies and subsidiaries; the regime for long-term capital gains and losses.

Determine taxable income and corporate tax

• Calculation of the tax result taking into account reinstatements and deductions.
• Determination of employee participation.
• Taking into account the social package.
• Long-term net capital gains or losses.
• Taking tax credits into account: CICE.
• Calculating the tax payable and additional contributions.

Establish the tax return

• The documents to be submitted.
• Complete the accounting tables of the tax package.
• Preparation of tables 2058 to 2059 of the tax package.
• The consistency checks to be carried out.

Dealing with deficits

• Deficits that can be carried back.
• Deficits that can be carried forward.
• The cap on deficits attributable to profits made.
• Inform tax forms in a forward and backward carry forward situation.

Pay tax

• Deposits, tax credits, liquidation of IS.
• Social and exceptional contributions on profits.
• Complete forms 2571 and 2572.

Remote activity

• To discover a subject related to your training: an expert 'Analyze the cash flow statement'.

Construct the cash flow statement

• Definition of cash flow.
• The concept of cash flow.
• The 3 categories of cash flow: activity, investment and financing.
• Construction of the cash flow table from a business case on an Excel spreadsheet.
• Choices of presentation of the cash flow table.
• Comparison with the table jobs and resources.

Develop the annex

• The general principles for preparing the annex: definition and companies concerned; the principle of significant information.
• The structure of the annex and the presentation of information.
• Construction of the appendix based on a business case.

Present performance and financial situation

• The approach to financial reading.
• Present the activity.
• Measuring profitability: intermediate management balances; the main causes of loss of profitability.
• Evaluate the financial structure: the functional balance sheet: FR, WCR and cash flow; cash flow crises.
• Scenario Practical case of presentation of results and financial situation.
• Evaluation of prior learning

Description

This training pursues these two objectives: applying the rules and knowing how to self-monitor to produce reliable accounts quickly.

Who is this training for ?

Training objectives

• Update your accounting knowledge
  
• Process closing operations across all company processes
  
• Structuring a self-monitoring process
  
• Perform and document accounting controls

Training program

Finding your way around organizing a fence

• Identify the tasks to be carried out and their scheduling.
• Establish the schedule to follow.
• Prepare the control activities.

Complete the closure of operating operations

• Relate expenses and income to the financial year.
• Record consumption and production for the period.
• Valuate debts and receivables in foreign currency.
• Evaluate operating assets and record depreciation: on customer receivables; inventories; other operating assets.
• Take into account the risks and possible liabilities of the business.

Accounting for investment-related transactions

• Validate the records of acquisitions and disposals of intangible and tangible assets.
• Record accounting and tax depreciation entries.
• Calculate and record any losses value of fixed assets.

Close financing and investment transactions Ensure that financial expenses and income are linked to the period. Evaluate and record impairments relating to financial assets.

• Validate the change in equity.

Review your accounts to ensure their reliability Build a cycle review process.

• Identify risk areas and define appropriate controls.
• Implement different accounting control techniques.

Description

This very operational day is centered on the implementation of an accounting review process by constructing a closing file. It aims to create an account control tool which is a tool shared by the entire accounting team and leads to the implementation of progress actions.

Who is this training for ?

Training objectives

• Adopt a risk approach to guarantee the reliability of the accounts
  
• Implement a shared control methodology
  
• Use the accounting review as a source of progress for the accounting function
  

Training program

Plan its closure, identify risk areas and define the objectives and methods of accounting review

• Action: Develop an accounting control plan based on risk analysis.

Define the control checklist adapted to the risks

• Action: Based on a business case, write a checklist of accounting controls.

Organize your work file to increase efficiency and promote teamwork and cooperation

• Action: Structure your accounting review file.

Capitalize and initiate a process of progress based on identified weaknesses

• Action: Initiate and manage an action plan to optimize closing activities.

Description

Public and private contractors are increasingly requiring their suppliers to send electronic invoices. This internship will allow you to understand their requirements and tax constraints, choosing the available offers and solutions best suited to your organization.

Who is this training for ?

Training objectives

Master the legal framework for the dematerialization of invoices.
Prepare and deploy an invoice dematerialization project.
Optimize the costs and implementation times of the project.
Understand the technical and commercial solutions on the market

Training program

Know the legal framework

• The current state of the market in terms of dematerialization of invoices.
• The possibilities offered by the General Tax Code and general reference texts.
• The Interchange agreement and its implementation methods.
• Practical work Concrete case studies.

Prepare the implementation of the project and its return on investment

• Delimit the most suitable project scope, according to different parameters.
• Evaluate the impacts on the information system, on accounting procedures and the functioning of agencies.
• The steps and the chronology to be followed in the implementation of a tax electronic invoicing project.
• The mapping file and the methods for structuring a common standard between client and supplier.
• The different possible transport protocols to secure the shipment.
• Practical work Exchanges and feedback: return on investment and possible impacts, mapping file and protocols transportation.

Optimize your costs and succeed in your deployment

• Determine the necessary means and good practices to implement.
• Estimate your budget and deadlines.
• Prepare your documentary repository.
• Know the key points of project management.
• Practical work Exercise: individual on estimating costs and deadlines.
• Presentation and discussions.

Know the solutions and tools available

• Map the players and solutions available, in internalized and outsourced mode.
• Identify the tools and solutions in terms of electronic signature and archiving.
• Practical work In subgroups, map the actors and solutions.

Description

Training actions represent a major lever for developing employee skills. How can we measure their effectiveness and implement appropriate evaluation systems? This course will show you how to build an evaluation system that fits into the overall training approach.

Who is this training for ?

Training objectives

• Evaluate training actions in relation to general and educational objectives
• Analyze gaps and look for causes
• Implement corrective actions
• Measure the impacts of training actions and know how to communicate them

Training program

Integrate the evaluation of actions into the overall training process

• Construct the training evaluation at the same time as the development of training actions.
• Define general objectives before even designing a training action.
• Develop educational objectives in order to be able to measure the results of the training action in a tangible way.
• Measure the gap between the results obtained and the objectives set.
• Analyze the causes of the deviation.
• Interpret the results.
• Define and implement corrective actions following a training action.
• Optimization of the evaluation process.
• Exercise: Scenarios around the definition of general and educational objectives.
• Training in gap analysis and the implementation of corrective actions.

Adapt the evaluation system according to the training action

• Check that the prerequisites are met at the start of the training.
• Carry out the evaluation of the knowledge and skills acquired at the end of the training.
• Evaluate the progress of the training action.
• Evaluate professional behavior in a work situation.
• Measure the effects on the functioning of the organization.
• Exercise: Construction of simple tools to evaluate knowledge, the progress of a training action, behavior in a work situation and the impact of training.

Measure the impacts of training actions and communicate effectively

• Choose relevant indicators.
• Implement these indicators and monitor them over time.
• Communicate the results obtained.
• Valorize training actions.
• Involve business partners, trainers and decision-makers in the evaluation of training actions.
• Exercise: Work in sub-groups around the choice and implementation of indicators to measure the impacts of training actions.
• Exercise: on the implementation of a communication plan.

Description

This course will allow you to better understand how the dynamics of a group in training work. You will learn to adapt your teaching to your participants, deal with difficult situations and overcome resistance.

Who is this training for ?

Training objectives

• Locate the elements of group dynamics
• Know how to lead participants in training
• Adapt activities to learning profiles
• Handling delicate situations
• Overcome resistance to change using appropriate techniques

Training program

Identify elements of group dynamics

• Identify the strategies of individuals in the group.
• Master the five phases of a group's life.
• Put the group into a positive dynamic.
• Collective reflection Identify facilitation techniques conducive to developing positive group dynamics.

Identify the different learning profiles

• Know the four phases of learning.
• Take the 4MAT model into account in training.
• Adapt activities to learning profiles.
• Exercise: Adapt the content and delivery of training to the different learning styles of trainees.
• Develop answers to the four questions of the 4MAT model.
• Analysis and exchanges.

Be responsive to difficult situations

• Spot the signs of blockage.
• Know how to reframe discussions.
• Know how to respond to difficult questions and criticism.
• Manage the absence or excess of participation.
• Take into account the heterogeneity of the group.
• Stimulate motivation.
• Assert yourself using the D method .
• E.
• S.
• C.
• Role play Apply the method D.
• E.
• S.
• C.
• to a specific situation.
• Analysis and exchanges.

Understanding resistance to change and dealing with it

• Identify the causes of resistance to change.
• Understand possible behaviors in a context of change.
• Use change as a factor for progress.
• Take into account reluctance, resolve misunderstandings, know how to defend change.
• Role play Effectively manage trainee resistance.
• Analysis and discussions.

Description

Today, a Powerpoint presentation no longer surprises and can be perceived as a series of boring slides. Prezi then constitutes an original alternative. You will discover the tool and the techniques and tips for creating and delivering innovative and impactful presentations.

Who is this training for ?

Training objectives

• Getting started with Prezi software
• Create a presentation
• Integrate different content on Prezi
• Use a Prezi presentation
• Highlight essential messages and liven up your presentation

Training program

Getting started with Prezi

• Identify the different types of licenses.
• Create a Prezi account.
• Explain the philosophy and principles of Prezi.
• Introduce the strengths and constraints of Prezi.
• Identify technical needs and constraints.
• List resources and support mechanisms.
• Access existing presentations .
• Practical work Exchanges on good presentation practices.
• Creating a Prezi account and presenting the help.

Create a Prezi presentation

• Create an empty presentation.
• Explain the concept of frame and the four types of frame.
• Create a path to structure your presentation.
• Insert titles, subtitles and texts.
• Manage effects, zoom and appearances.
• Use themes and insert a background image.
• Save a presentation.
• Practical work Creating a first Prezi presentation.
• Saving and sharing the presentation.

Integrate different content on Prezi

• Use shapes and symbols.
• Draw lines, arrows and highlights.
• Create and use favorites.
• Insert drawings , images and videos.
• Insert Powerpoint documents and pdf files.
• Add sounds and add sound to your presentation.
• Practical work rnCreation of 'a Prezi presentation with images and sound.'}

Use a Prezi presentation

• Share a Prezi presentation.
• Export a presentation.
• Present a Prezi presentation remotely.
• Duplicate a Prezi presentation.
• Include a Prezi presentation in a website.
• Identify the pitfalls of Prezi.
• Practical work Sharing a Prezi presentation.
• Exporting a presentation, discussing risks and pitfalls.

Adapting Prezi to its use

• Highlight the essential messages.
• Remind the role of the presenter.
• Build and structure your presentation.
• Rely on different tools and vary the methods.
• Create and use pastilles.
• Animate your presentation.
• Practical work Construction and animation of a presentation Prezi.

Description

Know and apply the legal, accounting and tax rules of customer accounting. Master the rules relating to VAT. Anticipate the risks of non-payment and apply amicable and contentious recovery methods.

Who is this training for ?

Training objectives

• Master the legal and regulatory aspects of customer relations
• Make the main accounting entries relating to transactions with customers
• Master the calculations of exchange differences
• Master the main VAT calculations on customer transactions
• Enter inventory operations linked to sales and customer receivables
• Use methods of prevention and amicable recovery of unpaid debts

Training program

The weight of customer accounts in accounting and financial management

• Positioning in the balance sheet and income statement.
• Impact on working capital requirements (WCR).

Legal aspects of customer relations

• Mentions of the sales contract and clauses relating to payment.
• Mandatory invoicing rules and notices.
• Discounts and late payment interest.
• Exercise: Verifying and validating an invoice.

Accounting for sales transactions

• Invoices, credit notes, rebates, discounts and rebates, .
• Recording of sales in currencies and conversion differences.
• Guarantee retentions and price revisions.
• Exercise: Record classic and specific sales transactions.
• Calculate and record exchange differences.

Accounting for collection transactions

• Accounting for payments and lettering customer accounts.
• Processing of customer outstanding financing operations: factoring, discounting and Dailly.
• Recording differences in change.
• Exercise: Record payments by negotiable instruments with the presence of unpaid drafts.

Customer accounting and VAT management

• Liability rules, tax base and applicable rates.
• Charging event and payable, VAT on debits or collections.
• Territoriality of the VAT.
• VAT and unpaid debts.
• Exercise: Record services with VAT on receipts.
• Enter invoices for foreign customers .
• Analyze the consequences on the VAT declaration.

The closing of the accounts

• Analysis, justification and circularization of customer accounts.
• Accounting for the allocation of products to the financial year.
• Impairment of doubtful debts.
• Exercise: Enter inventory entries related to sales and depreciation of customer receivables.
• Understand their impact on the annual accounts.

Prevention of unpaid debts and amicable recovery

• Analysis of late payments.
• Preventive methods.
• Amicable recovery methods.
• Legal management of unpaid debt recovery.
• Simple and judicial actions.
• Specific treatment of companies in difficulty.
• Exercise: Management of unpaid debts.

Description

This course covers the legal aspects of Local Urban Planning Plans (PLU), COVADIS standards, the different stages of creating a PLU, as well as the practical integration of a PLU into a Geographic Information System (GIS), including the collection, editing, analysis and restitution of cartographic data.

Who is this training for ?

Training objectives

• Optimize the use of GIS
  in the structuring of a P
  L
  U
  
• Know how to restore geographic databases specified in the P
  L
  U
  specifications
• Master good practices for “topological” scanning of a PLU
  *

Training program

1st DAY/Theory

• Legal context of the P.L.U.
• The legislative texts.
• The law applicable to spaces and species.
• The progress of the realization of 'a P.L.U.
• Available data .
• Base maps (cadastre, topographical maps, aerial photographs, etc.).
• Environmental data .
• Legal framework relating to the use of data.
• Reminders on the structure of S.I.G.

2nd DAY/Practice

• Comparison of GIS and CAD software.
• Base maps.
• Vectors (cadastre data).
• Rasters. - Georeferencing.
• WMS and WFS connections.
• Use of Autocad data.
• Use of databases:.* # Structuring a database.* # Updating a database.* # Attribute queries.* # Links to GIS: joins and relationships.

Uncle Gore

• Spatial analyses:.* # Spatial queries.* # Geoprocessing (buffer zones, crossing of layers, division of entities).
• Data representation:.* # Thematic analyses.* # Semiology adapted to the P.L.U.* # Creation of new symbols.* # Layout models.
• Presentation of P.L.U. in public meetings:.* # Structuring of the presentation.* # Tools for visualizing and animating spatial data.
• Submission of documents:.* # The database .* # The GIS projects* # The metadata .* # The cartographic atlas.

Description

Theory and legal context of environmental impact studies, practical place of GIS in concrete cases,

Who is this training for ?

Training objectives

Optimize the use of GIS in each stage of the impact study
Master GIS sufficiently to organize your work and be operational to carry out environmental impact studies,

Training program

1st day/Theory

• Legal context of the impact study: The main principles of environmental law, Environmental institutions, The law applicable to spaces and species, The fight against pollution and nuisances , Environmental protection.
• Impact studies and development of S.I.G.: Technical aspects of the impact study, The INSPIRE directive, Metadata, Place des S.I.G.
• The environmental data: Proprietary data, Free data, State of recovered data, Repositories.

2nd day/Practice on a concrete case

• Step 1: Initial state: WMS, WFS and OLE DB connections to databases, Importing tables: links and relationships, Consulting data: queries, Importing images: georeferencing, Thematic analyzes , Labels, Layout and environmental semiology.
• Step 2: Inventories: Specifications, “GPS” solutions and nomadic GIS, Integration of “GPS” data into a GIS.

3rd Day/Practice on a concrete case (continued)

• Step 3: Analysis and Interpretation: Digitization of new entities, Geoprocessing (buffer zones, division of entities, etc.), Thematic analyses.*
• Step 4: Ecological sensitivity and prioritization of issues, Addition of information in the attribute tables (sensitivity levels, etc.)
• Step 5: Avoidance or compensation measures, GIS, decision support tool.

Description

Training on Sage will allow you to master all general, analytical and budgetary accounting.

Who is this training for ?

Training objectives

• Get to grips with the software
  
• Start/complete and personalize an accounting file
  
• Keep general and auxiliary accounts for an SME/SMI
  

Training program

Module 1 of Sage Accounting training: Creating the structure

• Accounting plan
• Reporting plan
• Creation of accounts, analytical accounts, journals

Module 2 of Sage Comptabilité training: Supplier accounting

• Creating a supplier account
• Creating a data entry account
• Creating a tax rate
• The multi- deadlines
• Third-party interrogation

Module 3 of Sage Comptabilité training: Customer accounting

• Creating an input template

Module 4 of Sage Accounting training: Cash entry

• Calling the account title
• Access authorization
• Querying and lettering
• Entering a register
• Automatic lettering

Module 5 of Sage Accounting training: Year-end procedure

• Generation of new results
• Closing the financial year
• Creation of the previous financial year

Module 6 of Sage Accounting training: Treasury operations

• Manual bank reconciliation

Module 7 of Sage Comptabilité training: Analytical accounting

• Analytical plans
• Input, use of analytical input models
• Grid models

Module 8 of Sage Accounting training: Layout

• Layout
• Supplier regulations
• Statistics
• Position, section

Module 9 of Sage Accounting training: Budget management

• Cumulative
• Staffing
• Statistics
• Position, section

Description

Analytical accounting allows the company to have in-depth knowledge of the elements that constitute its results. This training will teach you to use different cost calculation methods, to interpret the results and thus contribute to better management of the company.

Who is this training for ?

Training objectives

• Know the essential principles of cost accounting
• Master the methods of calculating full, partial and real costs
• Establish profitability thresholds for the company
• Ensure budgetary monitoring and control

Training program

Define the general principles of cost accounting

• Relationship between general accounting and analytical accounting.
• Cost analysis in decision-making.
• Restatement of general accounting expenses.
• Notions of costs: the components of costs, the characteristics of a cost, the problem of the calculation method.

Master the logic of full costs

• Interest of the method.
• Breakdown of direct and indirect loads.
• Treatment of indirect loads, homogeneous sections or analysis centers.
• Distribution keys and expense rates.
• Charging tables and choice of units of work (OU).
• Methods: implementation difficulties, disadvantages.

Apply methods based on partial cost logic

• Fixed and variable costs.
• Variable cost method.
• Break-even point and break-even point.
• Direct Costing and Advanced Direct Costing .
• Rational allocation of fixed costs. Marginal cost.

Analyze real costs

• Control budgets.
• Standard and pre-established costs.
• Flexible section budget.
• Analyze variances.
• Difficulties inherent in budgetary control.

Understanding the logic of activity-based costing

• ABC method.
• Transversal processes and definition of "activities.
• Cost drivers.

Description

This internship will allow you to master current accounting operations and record financing and investment operations. You will also learn to master VAT processing and fixed asset management.

Who is this training for ?

Training objectives

• Control and record operations related to purchases and sales
• Master VAT processing
• Record cash, investment and fixed assets transactions
• Control and justify the accounts

Training program

Control and record purchasing operations

• Substantive and formal conditions of invoices.
• Record and validate accounting entries.
• Manage foreign currency transactions.
• Save the different adjustment entries.

Control and record sales-related operations

• Account the various sales transactions.
• Manage currency transactions.
• Manage and record unpaid debts.
• Record the various entries regularization.

Record the different adjustment entries.

• Reminder of the main mechanisms.
• VAT on debits, collections.
• Record the VAT collected, deductible, the VAT payable or VAT credit, l 'reverse charge of VAT.
• Check VAT accounts when making the declaration.

Record the various treasury and banking operations

• Know how to manage the different payment methods.
• Account for commercial instruments.
• Record loans and borrowings.
• Account for investment securities (purchase, transfer).

Manage investment operations

• Define the characteristics of fixed assets.
• Carry out the physical inventory of fixed assets.
• Record maintenance and repair expenses.

Control and justify the accounts

• Analyze and reconcile third-party accounts.
• Understand the account control process.
• Justify account balances.

Description

US GAAP (United States Generally Accepted Accounting Principles) standards govern the accounting rules in the United States. Understanding them is therefore a necessity when analyzing the financial performance indicators of Anglo-Saxon groups. Our US GAAP standards trainingwill provide you with the basic knowledge to master Anglo-Saxon standards and their regulations.

Who is this training for ?

Training objectives

Know how to read and interpret Anglo-Saxon accounts.
Be able to compare the approach with known standards (PCG, IFRS).
Understand the financial performance indicators of Anglo-Saxon groups

Training program

I. Examine the American accounting framework

• 1. Description of the US GAAP standard and Anglo-Saxon accounting principles
• 2. Referent bodies AICPA; SEC; FASB
• 3. Presentations of main documents used in the US GAAP standard
• 4. The income statements
• 5. The balance sheet
• 6. :

II. Use financial statements and accounting entries

• 1. The balance sheet
• 2. The income statement
• 3. The cash flow statement
• 4. The statement of variation in equity
• 5. Treatment of multiple services
• 6. Accounting for stocks
• 7.
• 9. Provisions for restructuring
• 10. Fixed assets

III. Examine the differences between IFRS and US GAAP

• 1. Evaluate the impact on financial analysis
• 2. Learn how to manage account conversion
• 3. The differences between reporting
• 4. The legislative framework of these 2 standards

Description

The training program is, on the one hand, designed in a modular manner to allow participants great flexibility, and on the other hand it is based almost 80% on real practical exercises from concrete company cases.

Who is this training for ?

Training objectives

Perfectly master the main accounting principles
Account for current and complex entries
Guarantee reliable information necessary for closing accounts
Prepare inventory work Manage all tax and social aspects
Prepare declarations
Practice the accounting mechanisms and make end-of-year entries
Prepare the company accounts and the various tax and social declarations

Training program

Reminder of accounting mechanisms and advanced accounting

Legal aspects linked to company forms

Preparation and production of summary statements

Mastery of tax aspects (IS-IR-TVA) – Preparation of tax declarations

Payroll management – ​​Monthly CNSS-CIMR social declarations – annual State 9421

Acquisition of analytical and management skills, essential to the expertise of an organization

Description

This training allows learners to learn how to set funding priorities.

Who is this training for ?

Training objectives

The preparation of financial statements according to SYCOHADA standards
The control of financial statements
The interpretation of the different tables and different information in the financial statements

Training program

Module 1 of the Preparation and Analysis of Financial Statements training: Reminder of the objectives and mechanisms governing the accounting standard

• Objectives of the accounting standard
• Substantive and formal arrangements

Module 2 of the Preparation and Analysis of Financial Statements training: The usual or current operation of an accounting system.

• financing operations
• investment operations
• operating operations

Module 3 of the Preparation and Analysis of Financial Statements training: The work necessary to prepare accounting documents.

• Inventory of fixed assets
• Inventory of stocks
• Inventory of receivables
• Inventory of income and expenses
• The inventory of operations denominated in foreign currencies
• The inventory of risks

Module 4 of the Preparation and Analysis of Financial Statements training: Tax management in terms of income tax

• Transition from accounting result to tax result
• Loss carry forward.
• Liquidation and payment of tax.

Module 5 of the Preparation and Analysis of Financial Statements training: Preparing summary statements.

• verification of operations.
• presentation of the balance sheet and income statement
• other accounting documents

Description

Sage X3 SEI module training is designed to provide participants with the skills needed to fully exploit the analytics and reporting capabilities of Sage X3.

Who is this training for ?

Training objectives

Master the use of the SEI (Sage Enterprise Intelligence) module in Sage X3 for analysis and reporting.
Learn how to create custom reports, dashboards and data visualizations in SEI.
Understand the best data modeling practices for effective analysis.
Know how to interpret data in order to make strategic decisions based on the information provided by SEI.

Training program

Introduction to SEI and Initial Configuration

• Overview of the SEI module in Sage X3
• Benefits and use cases of SEI
• Initial configuration of SEI in the Sage X3 environment
• Configuring data connections

Creating Reports in SEI

• Introduction to reporting tools in SEI
• Designing queries to extract relevant data
• Filtering and sorting data in reports
• Customizing the formatting of results

Interactive Dashboards

• Building interactive dashboards in SEI
• Selecting key performance indicators (KPIs)
• Using widgets to display graphs and indicators
• Customization of dashboards to meet specific needs

Data Modeling and Analysis

• Advanced data modeling techniques in SEI
• Defining relationships between data tables
• Using filters and slicers for in-depth analysis
• Interpretation of data to identify trends and insights

Administration and User Management

• Managing users and roles in SEI
• Assigning access rights and permissions to users
• Monitoring performance and activities in SEI
• Common problem solving and user support