Section outline

  • PROGRAM

    First axis: General introduction to the science of accounting

    1- The origin and concept of accounting

    2- Types of accounting

    3- Definition of financial accounting

    4- Objectives and Fields of application of financial accounting

    5- Accounting hypotheses and principles

    Second axis: Basic concepts in financial accounting

    1- Flows and their types

    2- Account and double entry

    3- Accounting documents

    4- Stages of the accounting cycle

    Third axis: Accounting books and financial statements

    1- General Journal

    2- Big Book

    3-Trial Balance

    4-The balance sheet

    5-The income statement

    Fourth axis: Accounting for the creation of a company

    1- Incorporation of a company: promise and release of contribution

    2- Exit of a partner from the company

    3- Incorporation of the individual private enterprise

    4- Exploiter account

    Fifth Axis: Studying some accounts of the first class

    1- Result of the year account (the account 12)

    2- Carry forward account (the account 11)

    3-Reserves account (the account 106)

    Sixth axis: Accounting for the value-added tax

    1- Definition and scope of application

    2- Deductibility of the value-added tax

    3- Calculate the value-added tax amount

    4- Accounting registration of the value-added tax(application form)

    Seven axis: accounting for tangible and intangible fixed assets

    1- Acquisition of tangible and intangible fixed assets

    2- Depreciation and impairment of tangible and intangible fixed assets

    3- Disposal of tangible and intangible fixed assets

    Eighth axis: Inventories accounting

    1- Definition of stocks and its types

    2- Accounting classification of inventories

    3- Methods for evaluating and inventorying the stocks

    4- Accounting for the purchase process according to the permanent inventory method

    5- Accounting for the purchase process according to the permanent inventory method

    6- Accounting for the seles process according to the permanent inventory method

    7-Inventory accounting according to the final inventory method