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 ?
For whom ?
Accounting employee participating in the closing.
Prerequisites
None.
Training objectives
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.
