Financial accounting

Course features:

1. Basics of Financial Accounting

Basic terms of financial accounting

Legal basics of financial accounting

Inventory and taking inventories

Balance sheet and balance sheet structure

Active and passive asset accounts

Profit accounts

Elementary book entries

Profit and loss calculation, closing entries techniques

Standard chart of accounts

2. Special book entries

Merchandise purchase and sales entries

Value-added tax (input tax, sales tax)

Price reductions (rebatement, bonus, discount)

Salary and wage entries

Taxes

Taxes as transitory items

Company taxation

Entrepeneur taxation

Depreciation

Reasons for depreciation

Depreciation methods: linear, geometric-digressive, arithmetic digressive, changing methods

Depreciation processes: direct, indirect depreciation

Sale of used assets (profit and losses from the sale of assets)

Matching

Other accounts receivable, other accounts payable

Active and passive matching items

Reserves

3. Accounting as a basis for cost calculation

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