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 as transitory items
Company taxation
Entrepeneur taxation


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)


Other accounts receivable, other accounts payable
Active and passive matching items
3. Accounting as a basis for cost calculation

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