Description

Accounting is a technical discipline based on fundamental concepts and a very rigorous regulatory framework. You want to become an accountant or consolidate experience acquired in the field to acquire solid professional skills. The objective of this 'Business accountant' training cycle is to offer you, over a reasonable period of time, progressive and complete training in accounting to lead you to the preparation of financial statements. In addition, to acquire true professional recognition, we offer a certification process to validate your skills.

Who is this training for ?

For whom ?

Employee new to accounting or wishing to consolidate initial experience in an accounting department.

Prerequisites

None.

Training objectives

Read the balance sheet and the income statement

Appropriate accounting logic and organization

Use the chart of accounts and determine the allocations to be made on transactions

Account for current purchasing, sales, investment, cash flow and personnel operations

Participate in closing operations

Prepare financial statements

Know how to decipher the main financial indicators

Training program

• Position general accounting
  • - Define the role and objectives of general accounting.
  • - The regulatory framework of accounting and the link with taxation.
• Understanding accounting logic
  • - Discover the balance sheet: from assets to balance sheet; balance: jobs/resources; asset and liability items.
  • - Describe the company's activity: the income statement; the link between the balance sheet and the income statement; the income statement items.
  • - Scenario A fun pedagogy with the FR Concept game to learn the mechanisms of accounting.
• Use the chart of accounts
  • - The chart of accounts: structure and organization.
  • - The position of the accounts on the balance sheet and in the income statement.
  • - The approach to researching accounting imputation .
• Account for operations
  • - The credit debit convention.
  • - The process of recording entries.
  • - Practical training on the usual entry patterns.
• Finding your way around the accounting organization
  • - The supporting document and its conservation.
  • - Accounting statements: journal, ledger, balance.
  • - The organization of auxiliary accounting.
  • - Scenario A complete case of the 'Velostar' company from the recording of operations to the construction of the balance sheet and the income statement.
• Finding your way around the accounting organization

  - n'as pas encore du programme

• Record operating purchasing transactions
  • - Invoices: mandatory information.
  • - Record purchasing transactions.
• Master the rules and register VAT The VAT mechanism.

  - n'as pas encore du programme

• Account for investment transactions
  • - Definition of a fixed asset.
  • - The accounting treatment of acquisition costs.
  • - Advances, deposits and security withholdings.
  • - Account for maintenance and repair expenses.
  • - Record disposals and scrapping.
  • - Depreciation: rules, methods and accounting.
• Record personnel costs
  • - The fundamental concepts of remuneration.
  • - The accounting scheme for payroll entries.
  • - The treatment of social charges and taxes linked to salary.
• Process sales transactions
  • - Record sales transactions.
  • - Accounting for unpaid debts.
• Record treasury, financing and investment transactions
  • - The processing of receipts and disbursements.
  • - Trade bills. Loan and borrowing operations.
  • - The different categories of securities: definition, evaluation and accounting.
• Carry out the closing of fixed assets
  • - Divergences between accounting and tax depreciation.
  • - Exceptional depreciation.
• Evaluate and account for inventory

  - n'as pas encore du programme

• Process the closing of the sales receivables cycle
  • - The rules relating to the exercise of income.
  • - The regularization of income.
  • - The depreciation of receivables.
• 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.
  • - Investments and financial investments.
• Prepare financial statements
  • - Construct the balance sheet and the income statement.
  • - Introduction to the determination of tax income and corporate tax.
  • - Complete the forms [2050 to 2057 ] of the tax package.
  • - Principles for establishing the accounting year.
  • - Scenario The 'SMOBLIGHT' summary case to close the accounts of a company and revisit all the concepts covered during the cycle.
• Decipher the main indicators of the financial diagnosis
  • - Profitability indicators: SIG and CAF The functional balance sheet: FR, WCR and cash flow.
  • - The main financial ratios.
  • - Assessment of acquired knowledge