General Accounting
General Objectives:
This Course aims to provide participants with advanced knowledge at the level of accounting, in order to have the necessary knowledge and know how to account for a complete economic exercise and, also intends to characterize the objectives and tools of General/Financial Accounting, as well as its practical application in the context of Management, as an essential tool for the economic and financial decision-making of managers.
Specific Objectives:
At the end of this Course participants will know:
- Know the importance of accounting as management tools;
- Identify Advantages and Disadvantages of the Accounting Standardization System;
- Perform routine monthly and periodic accounting movements;
- Know the New Code of Accounts and the New Accounting Standardization System, with entry into force on January 1, 2010;
- Know the Main Changes and the Impact of the New SNC on Financial Statements;
- Enunciate the purposes and principles of accounting and financial reporting;
- Identify, measure and report events of an economic and financial nature that are subject to accounting treatment;
- Discuss the nature and appropriate accounting treatment for various categories of assets and liabilities, as well as for some specific types of revenue and expenses;
- Report the product resulting from the accounting process through the appropriate set of financial statements.
CONTENTS
Module I - The Accounting Standardization System.
Module II - Asset Dynamics
Module III - The conceptual structure and the basis of presentation of financial statements
Module IV - The Study of Accounts and the Valuation Criteria of the new regulations
Module V - The Year-End Working Papers
Module VI - Accounting Result Vs. Tax Result
Module VII - Evolution of the Accounting Rules in the social accounts according to the new Accounting Standardization System
Module VIII - Practical exercises and/or question & answer session.
High Skills - Formação e Consultoria
Angola | Cabo- Verde | Moçambique | Portugal | S. Tomé e Princípe
Angola | Cabo- Verde | Moçambique | Portugal | S. Tomé e Princípe
