General accounting: year-end operations (C2003)

Blended learning

À qui s'adresse la formation?

Anyone who wishes to deepen their knowledge of the accounting system and year-end operations.

Durée

44,00 heure(s)

9 weeks, 2 x 2 ½ hours/week

Langues(s) de prestation

EN

Prochaine session

Prérequis

Successful completion of the module "General Accounting: current operations" (C2001E) or proof of equivalent certified knowledge.

Objectifs

  • Control inventory / stock variations.
  • Evaluate assets taking depreciation into account.
  • Account for variation in prices / value in relation to assets.
  • Account for variation in prices / value in relation to doubtful debts.
  • Record the recognition of the sale of assets in order to calculate the gain or loss on sale.
  • Record provisions for risks and charges.
  • Understand the mechanism for regularizing expenses and products. Revenue / Expense recognition.
  • Process to close the accounts at the end of the financial period.

Contenu

Le contenu est identique aux objectifs d'apprentissage pour cette formation.

Informations supplémentaires

This course refers to the standardised Luxembourgish accounting chart.

Contact pour cette formation

LLLC

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