Course : Accounting, closing operations
Practical course - 2d
- 14h00 - Ref. GNC
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 | Closing a financial year in compliance with legal requirements |
| Record fixed asset inventory work |
| Inventory accounting and valuation |
| Evaluating and recording a provision for liabilities and charges |
| Adjust expenses and debts |
| Accounting for the company's financial assets |
Intended audience
Accountants and accounting and finance department staff involved in closing operations.
Prerequisites
Knowledge of accounting for routine and complex operations.
Course schedule
1 Comply with legal obligations specific to closing
- Rules imposed by the General Chart of Accounts (PCG).
- Convergence of French GAAP with IFRS.
- The connection between accounting and taxation.
Exercise
Quiz on accounting and tax rules.
2 Record fixed asset inventory work
- Depreciation: rules, methods, accounting and tax implications.
- Treatment of maintenance expenses.
- Assess and record asset impairment losses.
Exercise
Determine the depreciation of various fixed assets and measure the tax impact.
3 Inventory accounting and valuation
- Calculate the acquisition or production cost.
- Record changes in inventory: stocktaking.
- Record inventory write-downs.
Exercise
Evaluate different types of inventory and record changes.
4 Closing the financial year
- Principle of matching income with the financial year.
- Process sales and receivables.
- Record the various adjusting entries.
Exercise
Recognize bad debts and book the corresponding write-downs.
5 Assessing liabilities at year-end
- Definition of a provision for liabilities and charges.
- Conditions for establishing a provision.
- Evaluate provisions for liabilities and charges.
Exercise
Valuation and recognition of a provision for liabilities and charges.
6 Adjust charges and debts
- Principle of matching expenses to the fiscal year.
- Accrued expenses, prepaid expenses.
Exercise
Record the various adjusting entries.
7 Accounting for financial assets
- Record inventory entries relating to investment and financing transactions.
- Accounting for long-term investments, marketable securities and borrowings.
Exercise
Evaluate a company's securities portfolio.
8 Drawing up the balance sheet and income statement
- Record transactions affecting exceptional income.
- Accounting for taxes and profit-sharing.
Exercise
Record entries, draw up the post-inventory balance sheet and construct the income statement and balance sheet.
Customer reviews
4,4 / 5
Customer reviews are based on end-of-course evaluations. The score is calculated from all evaluations within the past year. Only reviews with a textual comment are displayed.
GILLES S.
18/05/26
5 / 5
A very interesting course; the trainer is very friendly and patient, and takes the time needed to ensure everyone understands
SARAH H.
18/05/26
4 / 5
Very good
FIRDAOUS O.
04/12/25
4 / 5
The trainer was pleasant and answered my questions in detail. I would have liked to have had the full course beforehand.
Publication date : 07/17/2024
PARTICIPANTS
Accountants and accounting and finance department staff involved in closing operations.
PREREQUISITES
Knowledge of accounting for routine and complex operations.
TRAINER QUALIFICATIONS
The experts leading the training are specialists in the covered subjects. They have been approved by our instructional teams for both their professional knowledge and their teaching ability, for each course they teach. They have at least five to ten years of experience in their field and hold (or have held) decision-making positions in companies.
ASSESSMENT TERMS
The trainer evaluates each participant’s academic progress throughout the training using multiple choice, scenarios, hands-on work and more.
Participants also complete a placement test before and after the course to measure the skills they’ve developed.
TERMS AND DEADLINES
Registration must be completed 24 hours before the start of the training.
ACCESSIBILITY FOR PEOPLE WITH DISABILITIES
Do you need special accessibility accommodations? Contact Mrs. Fosse, Disability Manager, at psh-accueil@orsys.fr to review your request and its feasibility.
Accountants and accounting and finance department staff involved in closing operations.
PREREQUISITES
Knowledge of accounting for routine and complex operations.
TRAINER QUALIFICATIONS
The experts leading the training are specialists in the covered subjects. They have been approved by our instructional teams for both their professional knowledge and their teaching ability, for each course they teach. They have at least five to ten years of experience in their field and hold (or have held) decision-making positions in companies.
ASSESSMENT TERMS
The trainer evaluates each participant’s academic progress throughout the training using multiple choice, scenarios, hands-on work and more.
Participants also complete a placement test before and after the course to measure the skills they’ve developed.
TEACHING AIDS AND TECHNICAL RESOURCES
• The main teaching aids and instructional methods used in the training are audiovisual aids, documentation and course material, hands-on application exercises and corrected exercises for practical training courses, case studies and coverage of real cases for training seminars.
• At the end of each course or seminar, ORSYS provides participants with a course evaluation questionnaire that is analysed by our instructional teams.
• A check-in sheet for each half-day of attendance is provided at the end of the training, along with a course completion certificate if the trainee attended the entire session.
• The main teaching aids and instructional methods used in the training are audiovisual aids, documentation and course material, hands-on application exercises and corrected exercises for practical training courses, case studies and coverage of real cases for training seminars.
• At the end of each course or seminar, ORSYS provides participants with a course evaluation questionnaire that is analysed by our instructional teams.
• A check-in sheet for each half-day of attendance is provided at the end of the training, along with a course completion certificate if the trainee attended the entire session.
TERMS AND DEADLINES
Registration must be completed 24 hours before the start of the training.
ACCESSIBILITY FOR PEOPLE WITH DISABILITIES
Do you need special accessibility accommodations? Contact Mrs. Fosse, Disability Manager, at psh-accueil@orsys.fr to review your request and its feasibility.
This programme is an original creation, developed by the teaching teams at ORSYS Formation. Any reproduction, representation, adaptation or use, in whole or in part, without the prior written authorisation of ORSYS, is strictly prohibited. ORSYS reserves the right to take any action necessary to protect its intellectual property rights.
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This programme is an original creation, developed by the teaching teams at ORSYS Formation. Any reproduction, representation, adaptation or use, in whole or in part, without the prior written authorisation of ORSYS, is strictly prohibited. ORSYS reserves the right to take any action necessary to protect its intellectual property rights.