Accounting courses

The training is held twice a week for 2.5 months, the duration of each lesson is 120 minutes.

Financial Accounting

• Theoretical and conceptual foundations of accounting;
• Primary accounting terms and accounting process;
• Accounting information and business solutions;
• Cash and calculation method;
• Balance sheet formula and its elements;
• Double-entry method for operations;
• Posting and the effect of operations on the balance sheet;
• The process of recording operations and primary documentation;
• Account Balance Calculation;
• General Ledger formation and record in the Trial Balance;
• Financial statements and their elements;
• Chart of accounts and its classification;
• Accounting and amortization of long-term assets (Land, buildings and equipment);
• Accounting and amortization of long-term assets (Intangible assets);
• Short-term assets and their accounting (for receivables);
• Short-term assets and their accounting (for cash and bank funds);
• VAT subaccount accounting;
• Investments and accounting of issued loans;
• Accounting of other long-term and short-term assets;
• Accounting of authorized capital;
• Capital reserves accounting;
• Accounting of retained earnings;
• The process of registering and accounting of dividends;
• Accounting of liabilities for taxes and other mandatory payments;
• Accounts payable to sellers of goods and service providers;
• Accounting of other liabilities;

Prime cost, warehouse and production accounting

• Warehouse accounting mechanism;
• The process of buying, selling and writing off inventory;
• Prime cost of inventories and methods of its calculation;
• Accounting of calculating the prime cost of purchased inventory;
• Accounting of calculating the prime cost of inventory sold;
• Production process, classification of production costs and prime cost calculation methods;
• Calculation of production prime cost and accounting of finished goods production and warehouse balances;
• Expenses not included in the prime cost (TC, 109);
• Primary operating income;
• Other operating income;
• Accounting of calculating expenses for prime cost of inventory sold;
• Types and classification of other expenses;
• The concept of accounting policy and its principles;
• Accounting policy parameters.