About course

Information provided by the training provider

Abstract

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The purpose of the training program is to provide knowledge and skills in bookkeeping.Expected results: upon completion of the program, he will gain knowledge of the principles and methods of bookkeeping, consistency in the organization of accounting work in enterprises, develop practical abilities to record economic operations in documents and accounting registers, properly account for the company's assets, equity capital and liabilities, assess the results of activities for the reporting period.

Important information

Way of learning

Place

Language

Aukštos pridėtinės vertės programa

Minimum requirements for the participant

Education

Vidurinis išsilavinimas

Acquired and improved competencies

Ordinary:

Mathematical competence and competence in science, technology and engineering

Digital competence

Entrepreneurship competence

Professional competencies:

To register transactions in bookkeeping and fill in accounting registers.

Content of the learning program

Topic name	Brief description of the topic
Topic name The accounting process and its consistency.	Brief description of the topic Fixation of transactions in primary accounting documents; Control of the justification of transactions and economic events with accounting documents; Accounting registers and their filling; Transfer of accounting data from accounting journals to the General Ledger.
Topic name Documenting transactions. Division of accounting registers. The General Ledger and its relationship with analytical accounting cards.	Brief description of the topic Types of accounting documents and data processing; Details of accounting documents and their legal force; Features of document management in modern conditions; General Journal; The general ledger and its relationship with analytical accounting cards; Errors in accounting and their correction; The procedure for storing accounting documents.
Topic name The impact of transactions on accounting equality. Accounting accounts, their structure.The rule of correspondence of accounts.	Brief description of the topic The impact of economic operations on the assets, equity and liabilities of an individual enterprise; The impact of economic operations on the accounting equality of joint-stock companies; The composition of the company's financial statements is the essential double and simple accounting system of the main financial statements; Accounting accounts, their structure; The rule of correspondence of accounts; Synthetic and analytical accounts and sub-accounts; Chart of accounts.
Topic name Fixation of changes in financial condition in accounting.	Brief description of the topic Application of double entry in accounting accounts; Synthetic and analytical accounts and sub-accounts; Model chart of accounts and its application.
Topic name Determination of the results of the company's activities in accounting and completion of the accounting cycle.	Brief description of the topic Corrective entries; Balance sheet.Income statement. Closing income and expense accounts; Preparation of the template of the accounting document and the census of the document.
Topic name Drawing up accounting documents by computer.	Brief description of the topic Preparation of the template of the accounting document and the census of the document.
Topic name Formation of aggregated and financial statements.	Brief description of the topic Formation of summaries of accounting data; Formation of financial statements.
Topic name Economic processes of the enterprise and their reflection in accounting.	Brief description of the topic Division of enterprises of the Republic of Lithuania; The essence of assets, equity and liabilities in accounting.
Topic name General characteristic of bookkeeping.	Brief description of the topic Consumer groups and their needs; Types of accounting, their essential features; General accounting principles and requirements for accounting information; Accounting regulation in the Republic of Lithuania.