Main Elements of the Annual Accounts’ Closing & Inventory Operations

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

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

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