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 ?

For whom ?

Accountant, accounting employee, bookkeeper.

Prerequisites

None.

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.