General accounting: year-end operations (C2003)

Successful completion of the module "General Accounting: current operations" (C2001E) or proof of equivalent certified knowledge.

• Have notions of accounting principles.
• Treat off-balance sheet inventory.
• Master inventory changes (upstream/downstream, finished products, goods, stocks).
• Measure assets (depreciation, etc...).
• Account for disposals of assets.
• Account for provisions for risks and charges.
• Understand the mechanism of accruals and prepayments.
• Proceed with the closing of the accounts.

Le contenu est identique aux objectifs d'apprentissage pour cette formation.

This course refers to the standardised Luxembourgish accounting chart.