Description

The closing of annual accounts requires a lot of technical knowledge - legal, accounting and tax - which is constantly evolving. This training cycle allows you to acquire accounting and tax skills with a view to preparing annual accounts. It involves carrying out step-by-step the different stages of the closing process and establishing the financial statements and the tax return. The teaching is based around a business case carried out during the training cycle. This approach, corresponding to business practice, guarantees easy transposition of the knowledge and methods used during training into a professional situation.

Who is this training for ?

For whom ?

Responsible for accounting for establishments or subsidiaries. Accounting employee participating in closing operations, sole accountant of SME.

Prerequisites

None.

Training objectives

• Acquire recognized skills, making the participant autonomous and responsive to: organize and plan account closing activities;
• Evaluate and record accounting transactions related to closing;
• Build your account control file;
• Determine the company's tax results and complete the tax return;
• Prepare the company's annual accounts and financial information documents;
• Present the performance and financial situation of the company.

Training program

• Organize the account closing process
  • Diagnose your closing situation.
  • Organize the closing using the process approach.
  • Plan the activities to be carried out.
  • Create the closing in 4 steps: upstream accounting input; validation of balance sheets; production of financial statements; validation of financial statements.
  • Identify best organizational practices
• Master closing operations
  • Accounting and tax choices concerning depreciation: economic for depreciation; by components; fiscal; exceptions.
  • The depreciation of fixed assets.
  • The securities portfolio .
  • Depreciation of stocks and receivables.
  • Provisions for risks and charges.
  • The attachment of charges and income to the periods concerned.
  • Exceptional expenses and income.
• Make account closing more reliable
  • Define the objectives of accounting control and its organization.
  • The account control file.
  • Accounting control techniques: analytical review; consistency checks; validation checks.
  • Checklist of checks to be carried out
• Dealing with the differences between the accounting result and the tax result
  • Deal with deductible expenses: conditions of deductibility; provisions; tax rules applicable to depreciation; depreciation of assets.
  • Delimit the taxation of products: the connection rule debts; the special regime for parent companies and subsidiaries; the regime for long-term capital gains and losses.
• Determine taxable income and corporate tax
  • Calculation of the tax result taking into account reinstatements and deductions.
  • Determination of employee participation.
  • Taking into account the social package.
  • Long-term net capital gains or losses.
  • Taking tax credits into account: CICE.
  • Calculating the tax payable and additional contributions.
• Establish the tax return
  • The documents to be submitted.
  • Complete the accounting tables of the tax package.
  • Preparation of tables 2058 to 2059 of the tax package.
  • The consistency checks to be carried out.
• Dealing with deficits
  • Deficits that can be carried back.
  • Deficits that can be carried forward.
  • The cap on deficits attributable to profits made.
  • Inform tax forms in a forward and backward carry forward situation.
• Pay tax
  • Deposits, tax credits, liquidation of IS.
  • Social and exceptional contributions on profits.
  • Complete forms 2571 and 2572.
• Remote activity
  • To discover a subject related to your training: an expert 'Analyze the cash flow statement'.
• Construct the cash flow statement
  • Definition of cash flow.
  • The concept of cash flow.
  • The 3 categories of cash flow: activity, investment and financing.
  • Construction of the cash flow table from a business case on an Excel spreadsheet.
  • Choices of presentation of the cash flow table.
  • Comparison with the table jobs and resources.
• Develop the annex
  • The general principles for preparing the annex: definition and companies concerned; the principle of significant information.
  • The structure of the annex and the presentation of information.
  • Construction of the appendix based on a business case.
• Present performance and financial situation
  • The approach to financial reading.
  • Present the activity.
  • Measuring profitability: intermediate management balances; the main causes of loss of profitability.
  • Evaluate the financial structure: the functional balance sheet: FR, WCR and cash flow; cash flow crises.
  • Scenario Practical case of presentation of results and financial situation.
  • Evaluation of prior learning