Training Details
The basics of financial accounting:
Accounting course and accounting concepts.
Recording and summarizing financial operations.
- Outputs of the accounting system.
- Forms of the final financial statements and the principles of their preparation.
Disclosure in the financial statements and the effectiveness of the accounting media function.
Application cases.
Accounting principles in government units and public service units.
- Scope of application.
Theories governing accounting work in government units:
- Shared property theory/legal personality theory/allocated funds theory.
Budgeting in government units and public service units:
Its concept, functions, principles of preparation.
The concept of income and expenses.
Preparing and classifying the general budget:
- Tab of items of use / tab of items of resources.
Recording financial operations in government units:
Documents and the documentary cycle.
- Accounting and statistical books and the registration cycle.
Collection and disbursement cycle in government units.
Current expenses operations. Investment expenditure operations.
- Perpetual advances operations. Receipts of revenue operations.
- Temporary advances operations. Documentary credit operations opened abroad.
Trust operations. Credit current accounts.
- Accounts of a special nature: bank guarantees, covenants, salary returns, currency differences, liabilities.
Internal audit and control systems:
On the lockers. On cash collection operations.
On non-cash receipts. On cash payments.
On government purchases and stores.
On permanent and temporary advances
Examination and evaluation of the internal control system.
- Workshops .
Practical cases.