​​​​​Module : C2002 Intitulé : Accounting for non-accountants

Semaine 1 :

The participants discover the use of accounting through very simple every-day life examples. This course is focused on the assets and liabilities, and the understanding of the origins of the financing and the use thereof.

Semaine 2 :

A more in-depth analysis of the balance sheet's assets and liabilities is proposed.

Semaine 3 :

This course focuses on the accounting operations and their impact on the presentation of the financial information.

Semaine 4 :

This session explores the definition of the accounts : the "T account" approach and the link between the balance sheet and the profit and loss.

Semaine 5 :

The candidates learn about the accounting journal and its use through the booking of the different operations.

Semaine 6 :

This lesson is centered on the concept of amortization : origins, use and the way it is booked (both in the balance sheet and the profit and loss).

Semaine 7 :

This course is centered on the accruals : origins, types, use and the way it is booked (both in the balance sheet and the profit and loss).

Semaine 8 :

The lesson is dedicated to the general accounting principles that are applied in the Luxembourgish accounting environment, and their practical aspects.

Semaine 9 :

Through this session, the participants will learn how to read financial statements. The different parts will be explained and the focus will be the understanding of the document as a whole.

Semaine 10 :

The last lesson proposes a recap of all the concepts studied during the course and focuses on the links between the booking of operations to the financial statements.

Méthodes pédagogiques et didactiques utilisées : Exercices
Proportion théorie / pratique : Théorie : 60 % / Pratique : 40 %
Support de cours : Support photocopié
Méthode de contrôle des connaissances : Épreuve écrite