Description
Objectives
By the end of this course, participants will be able to:
Explain the role of accounting in business decision-making
Identify and describe the main financial statements and how they connect
Apply the accounting equation to analyse business transactions
Understand the accounting cycle and the double-entry system
Recognize revenues and expenses using basic accounting principles
Prepare and interpret common adjusting entries
Describe key internal control concepts and perform a bank reconciliation
Define basic financial assets and understand their balance sheet presentation
Use financial ratios to assess profitability and liquidity
Programme
Module 1: Introduction to Accounting
Accounting as the language of business
Users of accounting information
Overview of financial and managerial accounting
Module 2: Financial Statements Overview
Purpose and components of financial statements
Statement of Financial Position
Statement of Profit or Loss
Statement of Cash Flows (basic concept)
How financial statements are linked
Module 3: The Accounting Equation & Business Transactions
Assets, liabilities, and owner’s equity
The accounting equation in practice
Transaction analysis and its effect on the equation
Module 4: The Accounting Cycle & Double-Entry System
Source documents and journals
Posting to the ledger
Trial balance preparation
Module 5: Revenue and Expense Recognition
Accrual vs. cash basis of accounting
Realization principle
Matching principle
Recording basic revenues and expenses
Module 6: Adjusting Entries
Purpose of adjusting entries
Accrued revenues and expenses
Prepaid expenses
Unearned revenues
Depreciation (introductory concept)
Module 7: Internal Control and Cash
Objectives of internal control
Cash management procedures
Bank reconciliation preparation and interpretation
Module 8: Financial Assets – Basic Concepts
What are financial assets?
Basic valuation concepts
Module 9: Introduction to Financial Statement Analysis
Purpose of financial analysis
Profitability ratios
Liquidity ratios
Basic interpretation of financial ratios
Target audience
This course is designed for:
Participants with no prior background in accounting
Professionals from non-financial roles who need a foundational understanding of accounting
Individuals preparing for further study in financial or managerial accounting
Conditions
Support de cours
Pour des raisons de respect de l'environnement veuillez noter qu'aucun support papier ne vous sera fourni lors de votre formation. Votre support de cours peut être téléchargé gratuitement avant le début du cours via notre portail client (télécharger ici le guide du portail client). Vous pourrez ainsi le consulter sur l’écran de votre appareil mobile ou l'imprimer en cas de besoin. Si votre inscription a été effectuée par un responsable formation de votre entreprise veuillez le contacter pour qu'il puisse vous y donner accès ou vous l'envoyer.
Certificate
The course ends with a written exam. Successful completion of the exam is sanctioned by a certificate of success issued by the House of Training and cosigned by the "Ministère de l'Education nationale, de l'Enfance et de la Jeunesse".
Location
L-1615 Luxembourg
Luxembourg
Sessions et horaires
-
Tue 03.03.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 10.03.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 17.03.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 24.03.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 14.04.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 21.04.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 28.04.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 05.05.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 12.05.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 19.05.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 02.06.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 09.06.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 16.06.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals - Exam
Chambre de Commerce Luxembourg
-
Tue 06.10.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 13.10.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 20.10.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 27.10.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 10.11.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 17.11.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 24.11.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 01.12.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 08.12.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 15.12.2026
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 05.01.2027
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 12.01.2027
18:30 à 21:00
2H30
General Accounting - Fundamentals (soir)
Chambre de Commerce Luxembourg
-
Tue 19.01.2027
18:30 à 21:00
2H30
General Accounting - Fundamentals - Exam
Chambre de Commerce Luxembourg
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