Elements of business accounting

To provide the elements to implement procedures related to active and passive billing and to prepare documents aimed at preparing financial statements.

- General principles: objective, subjective, territoriality prerequisites. The invoice and receipt Taxable basis and related exclusions
- Manner and time limits for recording documents VAT-related entries.
- Elements of warehouse accounting: Data entry Inventory management
- Level of reorder Initial inventory Year-end inventory
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- Instruments of collection and payment: Basic entries related to purchase transactions. The recording of invoices and credit notes, discounts and rounding.
- The recording of receipts Relevant civil and tax regulations:
- The books prescribed by the Civil Code and tax regulations
- The formalities for keeping and maintaining accounting records
- The corrections and corrections in the records
- Civil and fiscal financial statements. The setup of the accounting system The choice of accounts
- Double and simplified accounting
- Integration, settlement and adjustment transactions: Integration and adjustment entries
- Accounting according to the principles of liquidity and nature. Transactions in accounts receivable and accounts payable
- Accounting for accruals, deferrals, suspended costs and revenues, contingent assets and liabilities The statutory framework and tax depreciation Depreciable asset transactions
- The accounting recognition of loans: advances of invoices, discounting of promissory notes
- The valuation of inventories
- The determination of the economic result for the period and its allocation.
- Direct and indirect tax records
- Writings of the company as a tax substitute Documents of the administrative process:
- Budget Inventory accounting Labor costs Social security costs Filling out F23 and F24.
- Completion of forms at tax offices Completion of forms at the CCIAA
- Compilation examples.