Day-to-day accounting

By the end of the course, learners will be able to:

• Facilitate the exchange of financial information
• Organise data processing to meet the company’s needs

Introduction to Accounting and its Key Issues

• Definition and importance of accounting: Why accounting is essential for businesses.
• Balance sheet and profit and loss account: An overview of the main financial statements, their role and their usefulness.

Fundamental accounting principles

• Basic principles: Going concern, prudence, consistency of methods, non-offsetting, etc.
• Importance of accounting principles: How they guide the keeping of accounts and ensure the reliability of financial information.

The chart of accounts and the main accounting documents

• General chart of accounts: Structure, coding and use.
• Accounting documents: Balance sheet, profit and loss account, notes to the accounts, and how they relate to one another.
• T-accounts: Definition, structure and use in recording accounting transactions.

Calculating account balances in the trial balance

• Trial balance: How to calculate account balances, check that the figures balance and interpret the results.
• Reading a general ledger: Understanding and analysing accounting entries, identifying errors and correcting them.

Practical exercises

• Case study: Identifying and classifying different accounting transactions (purchases, sales, cash flows).
• Practical case study: Creating a mini chart of accounts for a small business, recording day-to-day transactions.
• Discussion and analysis: Interpreting the results, identifying the business’s strengths and weaknesses.

Discover day-to-day accounting management

Maintaining simple day-to-day accounts

• Recording day-to-day transactions: Purchases, sales, cash flow, and their impact on financial statements.
• Organisation of accounting documents: Filing, archiving and management of supporting documents.

VAT and tax obligations

• Principles of VAT: Calculation, returns and impact on cash flow.
• Tax obligations: Tax returns, payments and regulatory compliance.

Entering purchases, sales and basic cash transactions into the ledgers

• Accounting ledgers: Purchases, sales, cash flow and their role in bookkeeping.
• Recording supporting documents: Invoices, receipts, bank statements and their importance for auditing the accounts.

Practical exercises

• Practical case study: Carrying out a complete accounting transaction, including journal entry, verification and archiving of supporting documents.
• Discussion and analysis: Interpreting the results, identifying errors and the necessary corrections.
• Assessment of learning outcomes

• Certification of prior learning

• All audiences

This course is aimed at directors of micro-enterprises and SMEs, business founders or buyers, operational managers, department heads, sales representatives or account managers, as well as any employee wishing to learn the basics of financial analysis.

It is also suitable for professionals who are not finance specialists but wish to better understand and interpret the company’s key financial documents (balance sheet, profit and loss account, key indicators).

It is primarily aimed at companies with fewer than 50 employees operating in sectors covered by AKTO. Funding is also available for companies with more than 50 employees. Please contact us.

• Technical prerequisites:

Suitable for beginners, but some basic knowledge of accounting is an advantage for a better understanding of the concepts. A general understanding of how a business operates and an interest in administrative and accounting management are recommended to facilitate learning.

Between 4 and 8 trainees

• Fully classroom-based training

• Personalised course
• Group lessons

• Resource centre
• Room equipped with networked computer workstations
• Unmarked room with video projector

Positioning upstream of training entry.

Interviews, remediation with the educational referent and/or company referent during training.

Taking account of beneficiary satisfaction during and at the end of training.

Possibility of post-training support.

For beneficiaries with disabilities: possible adaptation of training and certification arrangements, support by the TH referent.

Education Nationale certified teachers, Bac +3 trainers with significant experience in adult training, professional speakers.

Trainers experienced in individualising learning.

In-course evaluations (ICE)

By the end of this course, participants will be able to carry out day-to-day accounting tasks, record key journal entries and monitor the company’s accounts on a regular basis. This will enable them to organise administrative and accounting tasks more effectively and collaborate more efficiently with accounting contacts or the chartered accountant.

Access for people with disabilities

Education Nationale certified teachers, Bac +3 trainers with significant experience in adult education, professional lecturers.

1st training session, we have no Quality indicators.