Course Details

The main objective of General Accounting Course is training participants on a conceptual and practical level to be able to run the general accounts of any company and prepare the financial statements pursuant to the General Accounting Plan. It is therefore a question of participants controlling the accounting cycle enabling the annual accounts to be obtained from the entries, and being familiar with and knowing how to apply the General Accounting Plan.

Course modules:

• Introduction to accounting
• Economic and financial structure of a company
• Accounting method
• Accounting records
• Accounting books
• Accounting cycle
• Accounting valuation
• Fixed assets
• Stock
• Accounts receivable
• Financial accounts
• Cash and other non-bank accounts
• Sources of self-financing and liability reserves
• Sources of external financing
• Transitional financing situations
• End-of-period adjustments. Exchange rate differences
• Valuation rules