Description

Prepare and carry out the closing of the accounts: master the year-end entries for a sincere and faithful presentation of the accounting statements. Enable the preparation of the tax package and control the main difficulties by focusing on current events.

Who is this training for ?

For whom ?

Only companies liable for corporate tax (IS) are concerned.

Prerequisites

Good knowledge of general accounting.

Training objectives

Control end-of-year accounting entries

Prepare accounting statements

Prepare tax statements

Process a 2065 declaration correctly

Training program

• The main accounting principles
  • The accounting chain: journals, T-accounts, ledger, balance.
  • Accounting statements: balance sheet, income statement, appendix.
  • Exercise: rnQuiz, presentation of balance sheets and income statements.
• End of year entries
  • Loans.
  • Depreciation and provisions.
  • Distinction between charges and fixed assets.
  • Adjustment accounts: personnel costs, social contributions, taxes, general expenses.
  • VAT control.
  • Accounting and tax results.
  • Calculation of tax on companies.
  • Exercise: Case studies based on real examples, writing exercises and various calculations.
• The tax package: preparation of accounting statements
  • The balance sheet (2050 and 2051) and the income statement (2052 and 2053).
  • Mentions at the foot of Cerfas.
  • Fixed assets, depreciation ( 2054 and 2055) and provisions (2056).
  • The statement of due dates for receivables and debts (2057).
  • The table of revaluation differences (2054 bis).
  • Exercise: Case studies based on real examples, writing exercises and preparation of accounting statements.
• The tax package: preparation of tax statements
  • The transcription of tax choices and the tax management of non-deductible deficits and provisions (statement 2058B).
  • The allocation table and miscellaneous information (2058C).
  • The determination, allocation and monitoring of capital gains or losses (2059A and D).
  • Exercise: Case studies based on real examples, writing exercises and preparation of tax statements.
• The 2065 declaration of results
  • Why, how and when to produce it? The cross-checks with the tables in the bundle and its complements.
  • Exercise: Processing a 2065 declaration.