Accounting courses for the beginners

Themes

1. Book keeping principles

• Book keeping principles pamatnostādnes
• Balance sheet assets and liabilities equivalence,elements of the financial reporting
• Accounting documents types
• Taxes types

2. Accounting book types

• Cash book
• Main balance book
• Balance accounts
• Accounting errors correction

3. Main balance book

• Latvian accounting chart of accounts
• Balance accounts groups
• Income,charges, account of advance payments
• Balance

4. Savings account group

• Savings accounting
• Savings value correction
• Principles of savings valuation
• Savings valuation by selling prices

5. Trial balance

• Trial balance's definiton
• Trial balance preparation
• Trial balance typical errors
• Extended trial balance

6. Operation accounts

• Net and gross income
• Income and charges of economic activity
• Income and charges account correction
• Deffered income and charges

7. Balance

• Balance sheet (Balance sheet decoding)
• Assets and creditors disposition (placing)
• Fixed capital account
• Retained profit account
• Recommendation for balance (balance sheet) composition
• Balance indices

8. Depreciation

• Depreciation instigating factors
• Main principles of depreciation
• Depreciation calculation methodes
• Data communication about depreciation

9. Debitors's debts analysis, savings for doubtful debtors

• Debtors supervision
• Debtors classification by date of payment
• Depreciation for hopeless debtors

10. Book-keeping for merchants

• Merchants types
• Income, charges journal entry
• Profit or losses account

11. (Structural) unit accounts

• Using of (structural) unit accounts
• Charges extention to the one structural unit or charges sharing among more structural units