The main accounting principles
- The accounting system: logs, t-accounts, general ledger, balance.
- The accounting statements: balance sheet, profit and loss account, notes.
Hands-on work
Quiz, presentation of balance sheets and profit and loss accounts
Year-end closing entries
- Borrowings.
- Amortizations and provisions.
- Distinction between charges and fixed assets.
- Accruals: staff costs, social security contributions, taxes and duties, overheads.
- VAT control.
- Accounting and fiscal profit.
- Calculation of corporation tax.
Hands-on work
Case studies using real-life examples, exercises for posting entries and various calculations.
The tax return: preparation of accounting statements
- The balance sheet (2050 and 2051) and the profit and loss account (2052 and 2053). References at the bottom of the Cerfa
- Fixed assets, amortizations (2054 and 2055) and provisions (2056).
- Maturity dates for receivables and payables (2057).
- Statement of revaluation differences (2054 bis).
Hands-on work
Case studies using real-life examples, exercises for posting entries and preparation of accounting statements.
The tax return: preparation of taxation statements
- Transcription of taxation elections and tax management of deficits and non-deductible provisions (2058B statement).
- Allocation of year-end income and miscellaneous information (2058C).
- Determination, allocation and monitoring of gains or losses (2059A and D).
Hands-on work
Case studies using real-life examples, exercises for posting entries and preparation of taxation statements.
2065 results reporting
- Why, how and when to produce it?
- Cross-referencing with the package and its supplements.
Hands-on work
Processing of a 2065 statement.
3d
- 21h00 
