Recipients
The course is aimed at those working in the field of administration and finance functions and employees of professional firms.
Contents
- The general accounts and the classification of operations
- The objectives of the general accounts
- The structure of the chart of accounts
- The accounting treatment of corporate events
- The double-entry method
- Patrimonial, economic, capital accounts
- Purchases and payments
- The accounting documents
- Document control
- Accounting recognition
- The adjustments of purchases
- Purchases of services
- The purchase of capital goods
- Costs for use of third party assets: passive rent and lease, rentals, leasing
- Accounting entries relating to the payment of suppliers
EXERCISE: the accounting records
- Revenues
- The supply of goods
- The performance of services for customers
- The customer advances
- Adjustments to sales
EXERCISE: the accounting records
- Receipts
- Mode of receipts
- Issue of bank receipts and drafts
- Cash receipts and payments in foreign currency
- Active and passive exchange rate differences
EXERCISE: the accounting records
- The customer insolvencies
- The accounting records of the "suffering" of customers: unpaid debts, debt collection, credit losses
- The assignment of receivables
EXERCISE: the accounting records
- Staff costs, consultancy and self-employment
- Salaries, withholdings and contributions, travel: accounting
- Professional services
- The coordinated and continuous collaboration
- The agency agreement
- Commissions
- The remuneration of the Directors and the Board of Auditors
- Withholding taxes as an advance
- The social security contributions of the new institution
EXERCISE: the accounting records
- Banking operations
- The relationship with the bank account
- The proceeds of the bank receipts and of the rents
- The discount of the receivables
- The payment of suppliers and the withdrawal of bank drafts payable
- The quarterly statements
- Expenses and bank charges
EXERCISE: the accounting records
- The management of VAT
- The summary accounting of output tax and input tax
- The non-deductible VAT accounting
- The liquidation of VAT, VAT payments
- Compensation: the Mod. F24
EXERCISE: the accounting records
- The operating taxes, control and correction of accounting records
- Competence taxes
- Deferred taxes
- Anticipated taxes
- The accounting errors
Registration fee
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