Accounting

 

Accounting course - benefits and structure

By participating in this course, you will gain the following benefits:

  • You will learn to correctly interpret the legal basis regarding accounting documents.

  • You will understand how to perform accounting analysis and thus understand the effects of operations on the company’s assets.

  • You will understand the accounting and fiscal implications of the economic transactions carried out by a company.

  • You will know how to use software for generating accounting documents.

  • You will be able to detect and correct errors in accounting documents.

  • You will receive appropriate solutions to the daily practical problems from a specialist in the field.

 

Course duration: 2 weeks

 

Course structure

 

1. The Role of the Accounting Department in an Entity

  • How the main asset elements are recorded in accounting.

  • Concrete examples and legal implications.

 
2. Accounting Documents

  • Legal regulations and rules to follow.

  • Consequences of incorrect accounting document preparation.

 
3. Documents Used in Inventory Accounting

  • Legal basis.

  • Accounting and fiscal implications.

 
4. Invoice

  • Goods delivery, services provision, applying discounts. Practical applications.

  • Correcting invoices. Storno of invoices issued with a different VAT rate than the applicable rate at the time of correction. Storno of invoices with discounts. Practical applications and case studies.

  • Advance invoice. Advances received in cash/by bank transfer. Foreign currency contract cases. Multiple advances received for the same operation. Examples, case studies, practical applications.

 
5. Receipt Note

  • Practical applications for goods receipt.

  • Case studies of transportation expenses recorded in the purchase invoice.

  • Case studies of discounts recorded in the purchase invoice.

  • Legal basis, examples, case studies, practical applications.

 
6. Goods Accompanying Document (Delivery Note)

  • Goods delivery, goods transfers;

  • Billing after the issuance of the delivery note.

  • Return policy for goods.

  • Accounting and fiscal aspects.

  • Examples, case studies, practical applications.

 
7. Transfer Note

  • Consumption note.

  • Inventory sheet.

  • Practical applications.

 
8. Accounting Documents Regarding Cash and Settlements

  • Legal basis and implications on assets.

  • Payment/receipt orders. Limitations on cash transactions. Legal basis, examples, case studies, practical applications.

  • Travel orders and expense reimbursement. Settlements made with cash and by bank transfer. Justification of travel expenses. Legal basis, examples, case studies, practical applications.

  • Payment orders. Bank statements. Recording receipts/payments made by bank transfer. Examples, case studies, practical applications.

  • Cash register. Regulations regarding fiscal receipts. Legal basis, examples, case studies, practical applications.

  • Correcting accounting documents. Retention period for accounting documents.

 
9. Reconstructing Documents

  • Legal basis, examples, case studies.

 

Documents required for enrollment:

  • Copy of your ID card/passport/residence permit.

  • Copy of your birth certificate (if not in English, German, Italian, or Spanish, it must be translated and legalized in Romanian).

  • Copy of your marriage certificate (only if your name has changed).

  • Copy of your most recent educational certificate.