OBIETTIVI DEL CORSO
Il corso si propone di fornire un valido supporto teorico ed informativo,
but above all practical, to those who are entering or operating in a
business environment that requires basic knowledge of the issues
fiscal and administrative provisions relating to the keeping of accounts of a company.
METODOLOGIA DIDATTICA
The course of numerous simulations and the aid are planned
of media for putting into practice the theoretical notions acquired.
DURATA DEL CORSO
40 ore.
Data partenza: martedì 23.02.2016
PREREQUISITI
Non ci sono prerequisiti particolari. The course is aimed at all those who
require basic technical knowledge to operate in the sector
administrative.
PROGRAMMA
MODULO 1
– The concept of business and the enterprise
– notes on the legal form
-the qualitative and quantitative capital dell'aziendanell'aspetto
– The financing process and the choice of the financial structure
– The business cycle: Economic and financial aspects of management
– Introductory Notes to the Financial Statements
MODULO 2
– The accounting records system
– Double entry
– The concept of account and the chart of accounts
– The scriptures and the required accounting books
– Limposta value added tax (IVA)
– The documents of the Trade
– The formalities VAT
MODULO 3
– The initial contribution records
– Surveys of sales in the domestic market
– Transactions with banks
– Exercises
MODULO 4
– Detection trades in the European market
– Detection trades in the foreign market
– fixed assets survey (purchase, sale, gain and
loss on disposal, introduction to the concept of depreciation)
– Detection of staff costs
– Exercises
MODULO 5
– Inventories
– The adjustment entries
– Exercises
MODULO 6
– The calculation of income taxes (IRES E IRAP)
– closures Scriptures
– Scritturedi ri – opening