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 ?

For whom ?

Responsible for accounting for establishments or subsidiaries. Accounting employee participating in closing operations, sole accountant of SME.

Prerequisites

None.

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