Course : Public accounting for local authorities, advanced training
Practical course - 2d
- 14h00 - Ref. MCT
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 | Understanding facility management under the LOLF |
| Understand the accounting recording process, with the entry of a variety of operations, particularly at year-end. |
| Prepare annual financial statements for financial analysis |
| Préparer l'affectation du résultat et enregistrer les écritures concernées |
Intended audience
Accounting or budget managers and anyone involved in local authority accounting.
Prerequisites
Basic knowledge of public accounting.
Practical details
Hands-on work
Theoretical input and practical exercises, case studies and demonstrations.
Course schedule
1 The Organic Law on Finance Laws (LOLF)
- Budget breakdown into Mission, Program and Action.
- Performance-based management: objectives, efficiency indicators and budget.
- Program operating budgets: scope, content and procedures.
- LOLF titles: the concepts of symmetrical and asymmetrical fungibility.
Exercise
Implementing a budget under the LOLF: monitoring AE consumption based on legal commitments, measuring the impact of service rendered...
2 Closing operations in public accounting
- Budgetary or actual operations.
- Semi-budgetary transactions.
- Budget transactions.
- Les Opérations de Trésorerie et d'Ordre.
Exercise
Allocate expenses and income: provisions for depreciation of accounts receivable, income to be invoiced and credit notes to be issued, expenses and depreciation...
3 Authorizing officer and accounting officer statements
- Periodic budget situation: monitoring available funds.
- Current commitments (unused and/or unfulfilled).
- Accruals: outstanding payment appropriations to be carried forward.
- Payables and receivables in progress.
- Administrative statement, balance sheet and income statement.
- Payroll and headcount in FTEs and FTEPTs.
4 Autonomous budgeting
- The company's activities and missions.
- Chapters of the operating section.
- The uses and resources of the investment section.
- Les Autorisations d'Engagements et les Crédits de Paiement.
Exercise
Set up an independent budget (subsidiary budget, syndicate, etc.).
5 Financial analysis of the budget and appropriation of earnings
- The results of the operating and investment sections.
- Inter-section operations with order chapters.
- Cash flow and working capital.
Exercise
Define, allocate and record the result: prepare the allocation proposal with its consequences and record the corresponding accounting entry.
Publication date : 07/08/2024
PARTICIPANTS
Accounting or budget managers and anyone involved in local authority accounting.
PREREQUISITES
Basic knowledge of public accounting.
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.
Accounting or budget managers and anyone involved in local authority accounting.
PREREQUISITES
Basic knowledge of public accounting.
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.
Dates and locations
Dernières places
Date garantie en présentiel ou à distance
Session garantie
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.