40 Hours
Accounting course program: 30 hours
- Enterprise activity and introduction to accounting
- Registration of transactions in financial equality
- Familiarity with chart of accounts and financial statement forms
Stages of preparation of financial statements:
- T-accounts, two-way registration method and preparation of initial trial balance
Stages of preparation of financial statements:
- From trial balance to financial statements
- Preparation of adjustment notes and adjusted test balance
- Temporary (auxiliary) account closing notes and preparation of final financial statements
- Accounting for long-term assets (fixed assets): cost, depreciation and amortization
- Accounting and reporting of long-term assets (fixed assets): application of the tax code, revaluation and schedule
- Intangible asset accounting and reporting
- Accounting and reporting of trade transactions and inventories: continuous and periodic accounting methods
- Methods for calculating the cost of inventories (commercial goods): FIFO, LIFO, AVCO and Specific identification methods
- Accounting and reporting of receivables, bad debts and assessed liabilities
- Exchange rate accounting and reporting
- Cash flow statement
Tax course program: 10 hours
- Explain the general part of the tax code
- Explain the special part of the tax code
- Providing explanations on other normative acts of the Ministry of Taxes
- In practice, showing clerical work with the tax authority
- In practice, provide information on the preparation and submission of declarations