Description

This internship will allow you to better define your missions and responsibilities as a sole accountant, with a view to improving the accounting organization of a subsidiary or an SME. It will allow you to carry out annual closings and social and tax declarations efficiently and rigorously.

Who is this training for ?

For whom ?

This training is aimed at accountants occupying the position of sole accountant in an SME or a decentralized entity.

Prerequisites

Training objectives

Understand the different missions and responsibilities of a single accountant Carry out annual accounting closings Carry out company social declarations Declare taxes and determine a tax result

Training program

• Master the fundamental concepts
  • Accounting regulations.
  • The organization of the chart of accounts.
  • Importance of the work file.
  • Main accounting, tax and tax deadlines
  • Practical work Constitution of the accounting chain (journals, balance.
  • ).
  • Analysis of different documents (Chart of accounts, financial statement ).
• Participate in annual closing work
  • The regularization of expenses and income.
  • Third-party accounts: detection of doubtful debts, lettering and classification as bad debts.
  • Calculation of 'depreciation: depreciation of fixed assets, method by components.
  • Physical inventory and valuation of stocks: FIFO, LIFO, Weighted Average Unit Cost.
  • Estimation of provisions: depreciation of fixed assets of current assets.
  • Practical work End-of-year entries.
  • Doubtful debts.
  • The lettering of third-party accounts, suppliers.
• Prepare the annual review file
  • Analysis of cycles Cash/Financing, Purchasing/Suppliers, Sales/Customers, Inventories/Work in progress.
  • Check list of control points per cycle.
  • Making the review of accounts reliable.
  • Practical work Constitution of a working file.
  • Analyzing a financial cycle.
• Prepare social declarations
  • The various documents: hiring formalities, employment contracts, certificates related to personnel management.
  • Master the essentials of payroll.
  • Understand the accounting of entries.
  • Control and justify your personnel accounts.
  • Personnel management tools.
  • Develop an employment contract.
  • Practical work Preparation of a pay slip.
  • Complete a pre-filled social declaration.
• Know how to declare the main taxes and duties
  • CVAE, CFE and VAT.
  • Taxes based on salaries.
  • Declaration and electronic declaration.
  • Practical work Complete a printed CET and VAT.
• Determine the tax result
  • Main cases of reinstatement and deduction.
  • Table 2058 of the tax package.
  • Calculation of the IS.
  • Rate of common law and reduced rate.
  • Exemption from ZRR and ZFU.
  • Production of the tax return and its annexes.