This training is offered in the form of face-to-face training. More information

Description

Objectives

After this course, you will have acquired a good understanding of how accountancy works and the purpose of the end of year operations, having partially analysed the following by means of practical exercises:

  • The various balance sheet items and headings and their relevance to the proper management of the company 
  • The various types of accounts and their operating rules (debit/credit)
  • The accounting system over the accounting year (opening balance sheet, account movements, results, closing balance sheet)
  • Accounting documents (journal, balance)
  • Principles of year-end entries
Programme
  • Balance Sheet: items and utility BASIS FOR STUDYING AN ACCOUNTING SYSTEM
    • The various balance sheet items and headings. Their relevance to the proper management of the company. Practical exercise carried out in conjunction with a few day to day transactions and their implications on the development of the balance sheet
  • STUDY OF AN ACCOUNTING SYSTEM
    • The various types of accounts in general accounting (balance sheet and income statement accounts) and their operating rules (debit/credit) the accounting system over the course of the accounting year
      • from the opening balance sheet to the accounts
      • account movements
      • determining the result
      • from the accounts to the closing balance sheet
    • Other accounting documents
      • the journal and how to use it for research
      • the balance and how to use it for checking
    • Practical applications of the accounting system
  • PRINCIPLES OF YEAR-END ENTRIES
    • Objectives of year-end entries
    • Amortisation
    • Provisions (provision for depreciation and provision for risk)
    • Adjustment of income and charges (including accrued but not due interest)
    • The explanations in this chapter are based on figured examples. The individual exercises are repeated in the summary exercise
  • SUMMARY EXERCISE
    • From the opening balance to the closing balance
    • Ten day to day transactions (including year-end entries)
Target Public

People who have NO knowledge in general accounting and want to be able to understand the first basis and make basic accounting entries.


Modalités

Support de cours

Pour des raisons de respect de l'environnement veuillez noter qu'aucun support papier ne vous sera fourni lors de votre formation. Votre support de cours peut être téléchargé gratuitement avant le début du cours via notre portail client (télécharger ici le guide du portail client). Vous pourrez ainsi le consulter sur l’écran de votre appareil mobile ou l'imprimer en cas de besoin. Si votre inscription a été effectuée par un responsable formation de votre entreprise veuillez le contacter pour qu'il puisse vous y donner accès ou vous l'envoyer.

Lieu
Chambre de Commerce Luxembourg
7, rue Alcide de Gasperi
L-1615 Luxembourg
Luxembourg
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Sessions and schedules

Télécharger le planning (PDF)

  • Tue 17.05.2022

    08:30 à 17:30

    8H

    General Accountancy-Fundamentals

    Chambre de Commerce Luxembourg

Télécharger le planning (PDF)

  • Tue 22.11.2022

    08:30 à 17:30

    8H

    General Accountancy-Fundamentals

    Chambre de Commerce Luxembourg