General description:

To allow participants to understand the basics of financial accounting and its components such as the analysis of financial statements (balance sheet, profit and loss statement, treasury flows) according to the Swiss accounting standards. VAT calculation is also covered.

This training includes numerous exercises and case studies. Accounting and financial terms are thoroughly explained.

Content or programme:

Allow all participants, whatever their previous knowledge, to keep and understand accounts of all types of corporations. Different models of account-keeping are presented for their use according to Swiss accounting norms.

Learning outcomes:

At the end of the training the participant will be able to:

Keep simple accounts
Understand the balance sheet of a corporation
Make the difference, and the choice, between different types of accounting systems.

Teaching methodology:

The trainer uses several approaches to teaching which will allow participants to have a discussion with the trainer as well as with the other participants. Participants will make presentations in class, have to undertake homework, work on individual or group case studies, discuss their own particular situation according to their experience as well as the daily professional issues.

Employment Opportunities:

SME owner, accounting assistant.

Planning of Courses:

Basic concepts of accounting
Basis of accounting
Company results
Commercial arithmetic – interests and exchange
Private account – Goods to be sold
Goods to be sold
Salaries and social contributions
Transitory accounts and reserves
VAT
Calculations from the purchase price to the sales price
Accounts for stocks and bonds and real estate
Personal corporation
Limited corporations I
Limited corporations II
Amortisation
Notions de CAE
Calculation of the income statement
Revision and various
Practice exam
Correction of the practice exam
Final exam

Certification:

Certificate in the accounting of SWISS UMEF.

This programme is part of the framework of the basic knowledge of the main rights and duties since accounting is governed by the Swiss Code of Obligations.