General Accounting - Crash Course

  • Icon 14.05.2020
  • Icon 8 h
  • icon Cours du jour
  • Icon English
  • Icon CP002CJ
àpd. 195,00 EUR (+3% TVA)


After this introductory 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


  • 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
    • 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
    • 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
    • From the opening balance to the closing balance
    • Ten day to day transactions (including year-end entries)


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jeu. 14.05.2020 à 08h30

icon 8H

General Accountancy-Fundamentals

  • icon Chambre de Commerce Luxembourg

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