Description

Budgetary and accounting procedure

Who is this training for ?

For whom ?

elected official, executive of a public entity, wishing to learn public accounting. Manager, private sector executive. Chartered accountant called upon to work with or for local authorities.

Prerequisites

Training objectives

Understand accounting procedures.

Understand local taxation.

Training program

• Budgetary and accounting principles
  • The budgetary procedure.
  • Regulatory definition of the budget and vote.
  • The four main principles guide the establishment of a budget.
  • Basic accounting principles and valuation method.
  • Amortization and provision.
  • Relationship of expenses and income.
• The documents
  • Primitive budget.
  • Modifying decisions. Accounts: administrative/management.
• Budget execution: from authorizer to accountant

  don’t have a program yet

• Accounting and budgetary instruction
  • Adapt this instruction to the diversity of municipal reality.
  • A chart of accounts from the general chart of accounts.
  • The cross-approach to the presentation of budgets .
  • Functional coding inspired by that of administrations.
• Local taxation
  • Different taxes to balance local and intermunicipal budgets: housing tax, built property tax, territorial economic contribution, ...
  • Role of tax services.
• Borrowing to finance investments
  • Openness and limits of their use.