Description
Objectives
On successful completion of this course, the participant should be able to:
Understand the main components of financial statements (balance sheet and profit and loss account) and their purpose.
Programme
Accounts and how they work
Classification of accounts
Profit and Loss Account accounts (expenses and income)
Balance Sheet accounts (assets, liabilities and equity)
The main accounting principles and concepts
Accounting entity
Accruals, realisation, revenue recognition
Consistency
historical cost
Going concern
consistency
Materiality
Monetary valuation
Prudence
The concept of accrued and deferred items
The journal and the ledger
The trial balance
VAT – a brief overview
Adjusting and closing entries
identifying and correcting errors
“Closing the books”
The standard chart of accounts
The annual accounts
Legal requirements
Contents of the Balance Sheet
Contents of the Profit and Loss Account
Contents of the Notes to the Accounts
The directors’/managers’ report
The Auditor’s Report
Allocation of profits
Other information
Approval of accounts
Filing of accounts in the Commercial Register
Target audience
This course is designed to help people without an accounting background to easily learn and understand accounting concepts
Conditions
Course Material
Please note that for environmental reasons no paper version of the training material will be provided for your training. The course material can be downloaded free of charge via your portal before the start of the course (download the Client Portal User’s Guide here). You will be able to view it on the screen of your mobile device or print it if necessary. If your registration has been made by a training manager of your company please contact him/her so that he/she can give you access to it or send it to you.
Certificate
The course ends with a written exam. Successful completion of the exam is sanctioned by a certificate of success issued by the House of Training and cosigned by the "Ministère de l'Education nationale, de l'Enfance et de la Jeunesse".
Location
L-1615 Luxembourg
Luxembourg
Sessions and schedules
-
Tue 04.03.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 11.03.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 18.03.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 25.03.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 01.04.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 22.04.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 29.04.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 06.05.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Thu 08.05.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 13.05.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Thu 15.05.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 20.05.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 17.06.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Exam
Chambre de Commerce Luxembourg
-
Tue 07.10.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 14.10.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 21.10.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 28.10.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 11.11.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 18.11.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 25.11.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 02.12.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 09.12.2025
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 06.01.2026
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 13.01.2026
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 20.01.2026
18:30 to 21:00
2H30
General Accounting - Fundamentals - Module 1 (soir)
Chambre de Commerce Luxembourg
-
Tue 27.01.2026
18:30 to 21:00
2H30
General Accounting - Fundamentals - Exam
Chambre de Commerce Luxembourg
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