Description
The evolution of business organization and new IT tools lead to the outsourcing of certain accounting work to operational staff who are not specialists in the field. They have to collect, verify and impute accounting information. To successfully transfer responsibility, these people must acquire the fundamentals of accounting. This practical training focuses on discovering the essentials of accounting in two days.
Who is this training for ?
For whom ?Anyone who has to take care of simple accounting operations and understand the accounting framework, in addition to their main activity.
Prerequisites
Training objectives
Training program
- Before the face-to-face
- - A self-diagnosis.
- Describe the assets: the balance sheet The four balance sheet masses: property, receivables, debts, equity.
- - The main balance sheet items.
- Trace the activity: the income statement
- - Relate purchases and sales to the correct period.
- - The three levels of results: operating, financial, exceptional.
- - Main income and expense items.
- - Links with the balance sheet: double entry, double determination of the result.
- Understanding the accounting recording technique
- - Finding your way around the organization of the chart of accounts, the coding of accounts.
- - Notion of debit and credit.
- - The principle of double entry.
- - Meaning of depreciation and provisions.
- - Principle of linking expenses and income in relation to stocks.
- Account for purchases Check invoice compliance.
- - Reconciliation with purchase orders; delivery.
- - Record invoices, credit notes, expense reports.
- - How VAT works.
- - Conditions and exercise of VAT deductibility.
- - Distinction between 'general expenses' and 'fixed assets'.
- Account for sales and cash transactions
- - Sales invoices: invoicing, credit notes, rebates, rebates.
- - Creasury operations.
