Cette formation est proposée sous forme de formation présentielle.

Main Elements of the Annual Accounts’ Closing & Inventory Operations




A company is required to close its accounts on a regular basis - at least annually - involving an audit of the accounts, or to carry out stock-taking operations. The aim of this training course is to provide accountants with a guideline for ensuring the completeness and validity of these operations for small and medium-sized commercial enterprises.


Upon successful completion of this course, the participant should be able to:

  • Draw up a checklist of inventory operations adapted to a given commercial enterprise

  • Interpret the main valuations to be made

  • Make the corresponding accounting entries

  • Gain an overview of the obligations associated with the closing of accounts

  • Reminder of the accounting process leading up to the balance sheet date

  • Essential accounting items subject to inventory

  • Review of the main closing operations

  • Depreciation, inventories, various value adjustments, provisions, etc.

  • Specific accounting requirements for certain types of company

  • Drawing up a personalised checklist

  • Overview of regulatory requirements for closing accounts 

Target audience

Anyone who needs to take part in inventory work as part of an accounting closure.


Participants must have completed the General Accounting Fundamentals module or have equivalent professional experience.

Methods of training

This course is designed to be practical and hands-on. In addition to the essential theoretical references, participants will be given a wide range of exercises and case studies.


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.


At the end of the course, the participants will receive a certificate of attendance issued by the House of Training.

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