Cette formation est proposée sous forme de formation présentielle.



By the end of this course, you will have a good understanding of how accounting works and the purpose of the year-end closing process, having analysed, in part through practical exercises, the following topics

  • The various items and headings in the balance sheet and their relevance to the proper management of the company. 
  • The different types of accounts and their operating rules (debit/credit)
  • The accounting system during the financial year (opening balance sheet, account movements, results, closing balance sheet)
  • Accounting documents (journal, balance)
  • Principles of annual accounts 
  • Balance Sheet: headings and utilities basics for studying an accounting system
    • The various items and headings of the balance sheet. Their importance for 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 profit and loss) and their operating rules (debit/credit) the accounting system in the course of the financial year
      • from the opening balance sheet to the accounts
      • account movements
      • determining the result
      • from the accounts to the final balance sheet
    • Other accounting documents
      • the journal and how to use it for research
      • the balance sheet and how to use it for checking
    • Practical applications of the accounting system
  • Principles of year-end entries 
    • Objectives of year-end entries
    • depreciation
    • Provisions (provision for depreciation and provision for risks)
    • Adjustment of income and expenses (including accrued but not due interest)
    • The explanations in this chapter are based on numerical examples. The individual exercises are repeated in the summary exercise
  • Summary exercise 
    • From the opening balance sheet to the closing balance sheet
    • 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.


Course Material

Please note that for environmental reasons no paper version of the training material will be provided for your training. The course material can be downloaded free of charge via your portal before the start of the course (download the Client Portal User’s Guide here). You will be able to view it on the screen of your mobile device or print it if necessary. If your registration has been made by a training manager of your company please contact him/her so that he/she can give you access to it or send it to you.

Chambre de Commerce Luxembourg
7, rue Alcide de Gasperi
L-1615 Luxembourg
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Sessions et horaires

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  • Tue 26.11.2024

    08:30 à 17:30


    General Accountancy-Fundamentals

    Chambre de Commerce Luxembourg