General Accounting - Fundamentals

Upon successful completion of the course, the participant should be able to:
    • understand the principal financial statements (Balance sheet and profit & loss account) and their purposes
    • understand the Balance sheet and its principal line items

The Books

  • Journals
  • General ledger and trial balance
Financial statements
  • Balance sheet and profit & loss account
  • Underlying principals
  • Purposes
  • Users
  • Financial assets
  • Fixed assets
  • Inventories
  • Debtors
  • Cash
  • Other short-term assets
Liabilities and Equity
  • Subscribed capital, share premium, statutory and other reserves
  • Debts
  • Payables and accruals
  • Profit & loss account basics
Target audience

This course is designed to help people without an accounting background to easily learn and understand accounting concepts


To achieve the objectives of this course, students should already have a basic understanding of accounting (debits and credits) prior to beginning the course


The course ends with a written exam. Successful completion of the exam is sanctioned by a certificate of success issued by the House of Training and cosigned by the "Ministère de l'Education nationale, de l'Enfance et de la  eunesse".

Course material

The course material can be downloaded free of charge via your portal five days before the start of the course (Télécharger ici le Guide du portail client). During registration, you have the possibility to order, against payment, a printed version of the course material which will then be given to you at the beginning of the course.

& Examen
30 heures + 2 heures 30 minutes d'examen
Chambre de Commerce du Grand-Duché de Luxembourg
voir affichage sur place (Chambre de Commerce du Grand-Duché de Luxembourg)
7, rue Alcide de Gasperi
Luxembourg, L-2981
cliquez ici pour voir le plan
410,00 EUR