12 Hours
- Auditing types, necessity, compulsion.
Corporation assets and liabilities, general information about balance
Financial resources transactions. Debit and credit, Double-entry bookkeping.
Introduction with accounts plan.
Documentation. Memorial order.
Problem solving.
- Money audit.
Treasury transaction audit.
Documentation. Income and expenditure orders of safe-deposit. Treasury book.
About double-entry bookkepings when safe-deposit documents enter accounting.
Problem solving.
Transactions audit on settlement of account
Documentation. Bank output, payment task.
Openning bank account, procudures.
About double-entry bookkepings when bank documents enter accounting.
Problem solving.
Currency transactions audit.
Documentation. Transfer, Order about conversion.
About double-entry bookkepings when currency transfer documents enter accounting.
Problem solving.
- Settlement of account with product sellers, customers, and petty cash account holders. Receives advances, paid advances audit
Documentation. Account-invoicing, invoice. Consignment-invoicing. Delivery-Acceptance Act. Contract. Wage Agreement Protocole. Advance report.
About double-entry bookkepings when settlement of accounting documents enter accounting.
Taxation during settlement of accounting with non-residents
Taxation during settlement of accounting with lessors
Problem solving.
- Debts taken on. Credits. Interests audit.
Taxation while paying back with interest.
- Reporting. Tax declaration in payment place. Simplified tax declaration.
- Problem solving.
- Value Added Tax.
Registration of VAT payer. Taxation object. Transactions exempted from VAT. VAT imposed transactions with 0 degree.
VAT to be paid from taxes levied circulation to the budget. VAT replacement. Determination of transactions time and place. VAT in importation.
E-tax account-invoicing
Declaration submitting and VAT payment
Problem solving
- Salaries, settlement of accounts on social insurance.
Salary calculation audit. Leave of employment.
Income tax calculation rules. Exemption from income tax.
Social insurance rights calculation rule. Sickness Allowance, Maternity leave, lump sum allowance calculation rules related to childbearing. B1 report. B3 report.
Problem solving
- Primary financial instruments
Acquisition of primary financial instruments, their use, amortization.
Transactions audit of acquisition of primary financial instruments submitting,
Property tax declaration. Road tax declaration. Land tax declaration.
Documentation – Declaration of customs duty on freight, Consignment-invoicing, Delivery-acceptance acts, Contracts, internal acts (Form 2, extinguishment act, delinquency, transposition act, card-schedule, inventory acts)
Problem solving
- Resources
Resource sales, use of resources, extinguishment methods – FIFO, LIFO and median value methods.
Resources submittal
Declaration of customs duty on freight, Consignment, Sales Act, internal – material extinguishment, putting in storage, acts on drawing goods from warehouse
Problem solving
- Goods Audit of Sales of goods.
Goods submittal.
Loaded goods.
Inventory making.
Excise declaration.
Problem solving.
- Production expenditures, determination of prime cost of the product, expenditures due to tax levying. Problem solving
- Taking, saving available product and turnover audit.
Problem solving.
- Profit and its use.
Profit tax declaration.
Report about gain and loss.
Book of prime entry, circulation and net table.
Balance report.
Problem solving