Accounts - double entry

Target of course: Allow participants of learning mechanism of recognition and accounting of operational exercises and their reflex on business organisation, simplify the correct fulfilment of accounting obligations disciplined by the Civil Code.

Lenght: 3 days.

Target audience: Those who work in the amministration and finance department and employees of professional firms. 

Contained:

- The General Accounting and Classification Management Facts

• The objectives of the general accounts;
• The structure of the chart of accounts;
• Accounting recognition of corporate events;
• The double entry method;
• Balance sheet and income statements;

 - Purchases and payments

• The accounting documents;
• The document check;
• Bookkeeping survey;
• Rectifications of purchases;
• Purchases of services;
• The purchase of capital equipment;
• Costs for the use of third party assets: rents and leases, rentals, leasing;
• Accounting entries relating to the payment of suppliers;
• EXERCISE: the accounting records;

- Income

• The tranfers of the goods;
• The performance of services for customers;
• The customer advance payments;
• The adjustments to sales;
• EXERCISE: the accounting records;

- Revenues

• Types of income;
• Issue of bank receipts and drafts;
• The foreign exchange receipts and payments;
• Active and passive exchange rate differences;
• EXERCISE: the accounting records;

- Insolvencies of customers

• The accounting of the "suffering" of claims: unpaid debts, debt collection, credit losses;
• The loans;
• EXERCISE: the accounting records;

- Staff costs , consultancy and self-employment

• Accounting for salaries, deductions, contributions, transfers;
• Professional services ;
• The coordinated and continuous collaboration;
• The agency agreement;
• Commissions;
• The remuneration of the Directors and Statutory Auditors;
• Withholding taxes as a provisional tax;
• The social security contributions;
• EXERCISE: the accounting records;

- Banking operations

• The ratio of bank account;
• The proceeds of the bank and receivables receipts;
• The discount of the receivables;
• The payment of suppliers and the withdrawal of passive bank receipts;
• The quarterly statements;
• The costs and bank charges;
• EXERCISE: the accounting records;

- VAT management

• VAT accounting summary in debt and input VAT;
• The non-deductible VAT accounting;
• The VAT payment;
• VAT payments;
• Compensation: Mod. F24;
• EXERCISE: the accounting records;

- The operating taxes and the control and correction of accounting records

• Taxes of competence;
• Deferred taxes;
• Deferred tax assets;
• Accounting errors;
• The correction records;

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Registration fee:  Require to This email address is being protected from spambots. You need JavaScript enabled to view it.