Content of the learning program

Topic name	Brief description of the topic
Topic name Topic 1. Essential features of bookkeeping.	Brief description of the topic 1.1.The essence of accounting information and its users.1.2.Accounting regulation.1.3.The profession of an accountant.
Topic name Topic 10. Introduction to the bookkeeping of the manager.	Brief description of the topic accounting for management.
Topic name Topic 2. The essence of financial reporting.	Brief description of the topic 2.1.Fundamental accounting equality 2.2.The impact of farming results on fundamental accounting equality.2.3.The essence of the financial statements.
Topic name Topic 7. Equity accounting.	Brief description of the topic 7.1.The essence of the company's own capital.7.2.Calculation of earned profit and its distribution.7.3.Accounting of capital and reserves.7.4.Types of liabilities of the enterprise and their accounting.7.5.Features of accounting for accrued expenses and income for the coming periods.7.6.Accounting of donated property.
Topic name Topic 8. Wages and its accounting.	Brief description of the topic 8.1.Forms and systems of wages.8.2.Calculation of wages.8.3.Accounting, taxation and disbursement of wages.8.4.Holiday accruals.
Topic name Part 6. State social security contributions.	Brief description of the topic 6.1.State social security contributions paid on income from employment relationships 6.1.1.State social insurance contributors 6.1.2.What income related to the employment relationship is taxed in the Vsd 6.1.3.Income and cases in which social security contributions are not calculated 6.1.4.vsd and psd contributions 6.1.5.Payment and declaration of state social security contributions
Topic name Topic 6. Accounting for current assets.	Brief description of the topic 6.1.The essence and types of current assets.6.2.Features of inventory accounting at processing plants.6.3.Accounting of monetary assets.6.4.Accounting of short-term debts to the company.
Topic name Part 3. Income tax.	Brief description of the topic 3.1.The concept of taxable profit and the relationship with accounting profit 3.2.Taxpayers 3.3.Tax revenue 3.4.Allowed deductions, deductions allowed by limited amounts 3.5.Unauthorized deductions 3.6.Corporate tax rates 3.7.Payment and declaration of income tax
Topic name Continuous task	Brief description of the topic Part I. Description of the task I.1 Description and details of the conditional company JSC "Prekyba".1.2 Accounting policies. I.3 The internal procedures of the enterprise regarding the organization of accounting in the enterprise.I.4 Orders of the head of the enterprise on the organization of accounting in the enterprise.Part II. JSC "Prekyba" November 20X1 accounting II.1 20X1a description of the operations in November. Accounting Documents Apkaitos Registers Tax Returns Part III.Task for solving III.1.20X1 December 1-15: task condition, accounting documents III.2.December 16-31, 20X1: Task Condition, Accounting Documents III.3.Filling in tax returns III.4.Drawing up financial statements
Topic name Topic 3. The accounting process and its organization.	Brief description of the topic Topic 3. The accounting process and its organization.3.1.Accounting accounts and double entry.3.2.Chart of accounts 3.3.Accounting documents 3.4.Accounting registers.3.5.Accruals in accounting and account adjustments.3.6.Working reporting table.3.7.Closure of accounts.3.8.Post-reporting events and their reflection in the financial statements.
Topic name Topic 4. Accounting for income and expenses.	Brief description of the topic 4.1.General knowledge of earning income and experiencing expenses.4.2.Recognition and accounting of income.4.3.Accounting for factors adjusting net sales.4.4.Recognition and accounting of costs.4.5.Accounting of factors adjusting net purchases.4.6.The essence and accounting of value added tax.
Topic name Part 1. Tax system.Part 2.Tax management in the enterprise. Smart tax administration system.Smart tax administration system.	Brief description of the topic Smart tax administration system. Smart tax administration system.
Topic name Part 5. Personal income tax.	Brief description of the topic 5.1.Object of GPM, payers and income classes 5.2.Principles of taxation of income received by a resident 5.3.The procedure and deadlines for declaring gpm on topic 5.4. Taxation of income related to the employment relationship
Topic name Topic 9. Accounting policies and financial statements	Brief description of the topic Accounting policies and financial statements
Topic name Part 4. Value added tax.	Brief description of the topic 4.1.The concept of VAT 4.2.Taxpayers 4.3.Tax period 4.4.Object of tax 4.5.The procedure for calculating the tax is sales VAT 4.6.The procedure for calculating the tax – VAT rates, goods, services not subject to VAT 4.7.The procedure for calculating the tax – deduction of input VAT 4.8.mixed activities Cases when the buyer is obliged to calculate and pay VAT on the goods and / or services purchased 4.10.Vat payer's liability 4.11.Vat declaration and payment
Topic name Topic 5. Accounting for fixed assets.	Brief description of the topic 5.1.The essence and types of fixed assets.5.2.Accounting for tangible fixed assets.5.3.Accounting of intangible fixed assets.5.4.The essence and composition of fixed financial assets.

Features of the program

The purpose of the non-formal adult education program "TRAINING COURSES FOR ACCOUNTANTS" is to provide participants with the basics of accounting and tax calculation to keep the company's accounts, prepare financial statements, calculate taxes and draw up tax returns.During the training, participants will acquire basic knowledge and practical skills, work with primary documents, register economic operations in accounting registers, calculate taxes.Expected results: the person who has completed the training will be able to keep the accounting of a small company from the time of drawing up the primary accounting documents to the preparation of financial statements and tax returns.

Additional requirements

Basic education