Advanced Accounting

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

• Master advanced accounting procedures for day-to-day transactions (purchases, sales, VAT, cash flow, investments).
• Apply the key principles of auditing and account reconciliation.
• Enhance the reliability of a company’s accounts.

In-depth treatment of day-to-day operations

Introduction – Checking and recording purchase invoices

• Invoices: mandatory legal details (names and addresses of the parties, date, invoice number, etc.), checking invoices for compliance (verifying mandatory details, checking calculations, ensuring compliance), processing electronic invoices (standards and legislation, advantages and disadvantages)
• Accounting entries, allocating expenditure to the correct accounts, incidental costs, credit notes

Understanding the rules and recording VAT

• How VAT works: input VAT, output VAT, VAT payable.
• Reverse-charged transactions: definition and accounting treatment

Checking and posting sales invoices

• Recording sales: posting sales, management of outstanding payments and doubtful debts
• Accounting for foreign currency transactions: processing foreign currency transactions

Processing cash transactions

• Recording cash receipts and payments (cheques, bank transfers, direct debits), recording cash flow movements.
• Bank reconciliation: bank reconciliation techniques (checking bank statements, identifying discrepancies, making necessary adjustments)

Fixed assets, investments and accounting control

Recording investment transactions

• Fixed assets: definition (assets intended for long-term use within the business), calculation of acquisition and production cost (calculation methods, practical examples)
• Accounting for fixed asset acquisitions: Recording acquisitions (accounting process, practical examples),
• Distinguishing between expenses and fixed assets (maintenance and repairs): differentiating between maintenance expenses and fixed assets: (criteria for distinction, practical examples)

Handling specific financial transactions

• Accounting for loans and borrowings: Recording (accounting process, practical examples),
• Marketable securities: recording and monitoring: recording purchases and sales, monitoring changes in value, practical exercises on these journal entries

Checking and reconciling accounts

• Key principles of internal accounting control: Objectives, methods, examples.
• Procedures and techniques for checking accounts (reconciliations, account reconciliation, balance checks):

Practical summary case study – internal accounting control

Discussion and assessment of learning outcomes through questions and answers: Knowledge assessment

• 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 a 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:

Staff with a solid grounding in general accounting who wish to refine and standardise their accounting practices.

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 training course, participants will be able to gain a deeper understanding of accounting procedures, check the consistency of the accounts and analyse the key financial information derived from the accounts. They will thus be able to work more independently in accounting management, ensure the reliability of their entries and contribute more effectively to financial monitoring and the preparation of year-end closing procedures.

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.