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Certificates: Certificate "Fundamentals of Accounting"
DATEV training partner certificates of attendance -
Examination: Practical project work with final presentations
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Teaching Times: Full-timeMonday to Friday from 8:30 a.m. to 3:35 p.m. (in weeks with public holidays from 8:30 a.m. to 5:10 p.m.)
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Language of Instruction: German
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Duration: 8 Weeks
Accounting basics
Accounting basics (full-time approx. 1.5 days/part-time approx. 3 days)
Legal basics
Inventory, stocktaking, balance sheet
Determination of profit through equity comparison
Posting to balance sheet and profit and loss accounts (full-time approx. 2 days/part-time approx. 4 days)
Value changes in the balance sheet
Dissolution of the balance sheet in inventory costs
Posting business transactions and closing balance sheet accounts
Simple and compound posting records
Opening and closing balance sheet account
Expenses and income
Profit and loss account as closing account of the profit and loss accounts
Introduction to depreciation of property, plant and equipment (full-time approx. 0.5 days/part-time approx. 1 day)
Causes, posting and effect of depreciation
Calculation of depreciation
Profit and loss account
Change in inventories of finished goods and work in progress (full-time approx. 1 day/part-time approx. 2 days)
Inventory increase, inventory decrease
Effect on the profit and loss account
Artificial intelligence (AI) in the work process
Presentation of specific AI technologies
and possible applications in the professional environment
Value added tax on purchases and sales (full-time approx. 1 day/part-time approx. 2 days)
The nature of sales tax (value added tax)
Value added tax - a transitory item for companies
Accounting for sales tax
Private withdrawals and deposits (full-time approx. 1 day/part-time approx. 2 days)
Private account
Free withdrawal of goods and other services
Organization of bookkeeping (full-time approx. 3 days/part-time approx. 6 days)
Chart of accounts
Tasks and structure of the chart of accounts
Chart of accounts and chart of accounts
Document organization
Meaning and types of documents
The books of financial accounting
Basic ledger, general ledger
Overview of the subledgers
Overview of common accounting programs
Master data maintenance
Open item accounting
Commercial arithmetic: Rule of three, calculating percentages, calculating interest
Bookings in the personnel area (full-time approx. 1 day/part-time approx. 2 days)
Wages, salaries
Advances, benefits in kind
Special allowances
Procurement and sales bookings (full-time approx. 3 days/part-time approx. 6 days)
Merchandise
Procurement costs, returns
Immediate discounts, price reductions
Delivery accounts, customer accounts
Posting of material purchases to expense accounts
Bookings in the fixed assets area (full-time approx. 0.5 days/part-time approx. 1 day)
Asset accounting
Acquisition of fixed assets
Retirement, sale, withdrawal of fixed assets
Taxation of companies and entrepreneurs (full-time approx. 0.5 days/part-time approx. 1 day)
Annual financial statements (full-time approx. 2 days/part-time approx. 4 days)
Inventory differences
Other receivables/other liabilities
Prepaid expenses and deferred income
Provisions/valuation of receivables
Closing in the main financial statement overview
Cost and activity accounting (full-time approx. 1 day/part-time approx. 2 days)
Tasks of cost and performance accounting
Basic concepts of KLR
Expenses - Income
Expenses - costs
Income - services
Imputed costs, tasks and types
Project work (full-time approx. 2 days/part-time approx. 4 days)
To consolidate the content learned
Presentation of the project results
Tax law and business taxation with DATEV
Introduction to taxation (approx. 0.5 days)
Classification of taxes
Tax laws
Implementing regulations
Administrative instructions
Working with tax laws
Tax Code (approx. 2 days)
Basics of the tax code
Legal bases of the AO
Responsibility of the tax offices
Definition and notification of administrative acts
Deadlines and dates
Tax obligations, taxpayers
Accounting, record-keeping and tax declaration obligations
Tax returns, tax assessment, tax assessment
Legal remedies
Objection
Valuation law (approx. 1 day)
Basics of the valuation law
Standard valuation
Needs assessment
Material value method
Comparative value method
Income capitalization approach
Artificial intelligence (AI) in the work process
Presentation of specific AI technologies
and possible applications in the professional environment
Recording and calculating income tax with DATEV (approx. 5 days)
Income tax basics
Legal bases of income tax
Personal tax liability
Material tax liability
Determination of taxable income
Income tax return forms and attachments in DATEV
Understanding the DATEV income tax program structure
Creating a new client in DATEV Income Tax
Separate and uniform assessment (approx. 0.5 days)
Basics of separate and uniform assessment
Forms and attachments of the P&L in DATEV
Recording and calculating corporate income tax with DATEV (approx. 3 days)
Corporate income tax basics
Legal bases of corporation tax
Corporate tax liability
Determination of taxable income
Forms and attachments for corporate tax returns in DATEV
Understanding the DATEV corporation tax program structure
Fiscal processes Workflows for the preparation of annual financial statements with DATEV
Transferring data from the annual financial statements to corporation tax
Income tax (approx. 1 day)
Payroll tax basics
Definitions of terms
Wage tax deduction
Wage tax classes
Flat-rate wage tax
Wage tax registration
Trade tax (approx. 2 days)
Basics of trade tax
Legal bases of trade tax
Administration of trade tax
Trade tax liability
Taxation bases
Calculation of trade tax
Forms and attachments for the trade tax return in DATEV
Understanding the DATEV trade tax program structure
Value added tax (approx. 3 days)
Basics of value added tax
Legal sources of VAT
Taxable services
Exchange of services
Intra-Community acquisition
Taxable import
Tax exemptions
Place of supply
Basis of assessment
Tax rates, invoices, input tax deduction
Tax liability and tax debtors
Advance VAT return and advance VAT payment
Tax calculation
Application for permanent extension
Small business taxation
Forms and attachments for the VAT return in DATEV
Understanding the DATEV sales tax program structure
Project work (approx. 2 days)
To consolidate the content learned
Presentation of the project results
Changes are possible. The course content is updated regularly.
The course offers a systematic introduction to bookkeeping and you will then be able to competently handle accounting processes. Everything is considered and explained in a practical way and in the context of the overall business operations of a company.
The course also offers you a systematic introduction to tax law and business taxation. You will acquire in-depth knowledge of company-related taxation and the legal foundations. Everything is considered in a practical way and in the context of the overall business management of a company and explained using the DATEV software.
The course is aimed at people with little or outdated commercial knowledge who want to reorient themselves in the field of accounting or refresh their accounting knowledge.
Employees with a sound basic knowledge of accounting are indispensable in today's working world and are in demand in companies of all sizes across all industries.
In addition, companies today rely on employees who are very familiar with the current, often confusing and complicated tax law.
Your meaningful certificate provides a detailed insight into the qualifications you have acquired and improves your career prospects.
Didactic concept
Your lecturers are highly qualified both professionally and didactically and will teach you from the first to the last day (no self-study system).
You will learn in effective small groups. The courses usually consist of 6 to 25 participants. The general lessons are supplemented by numerous practical exercises in all course modules. The practice phase is an important part of the course, as it is during this time that you process what you have just learned and gain confidence and routine in its application. The final section of the course involves a project, a case study or a final exam.
Virtual classroom alfaview®
Lessons take place using modern alfaview® video technology - either from the comfort of your own home or at our premises at Bildungszentrum. The entire course can see each other face-to-face via alfaview®, communicate with each other in lip-sync voice quality and work on joint projects. Of course, you can also see and talk to your connected trainers live at any time and you will be taught by your lecturers in real time for the entire duration of the course. The lessons are not e-learning, but real live face-to-face lessons via video technology.
The courses at alfatraining are funded by Agentur für Arbeit and are certified in accordance with the AZAV approval regulation. When submitting a Bildungsgutscheinor Aktivierungs- und Vermittlungsgutschein, the entire course costs are usually covered by your funding body.
Funding is also possible via Europäischen Sozialfonds (ESF), Deutsche Rentenversicherung (DRV) or regional funding programs. As a regular soldier, you have the option of attending further training courses via Berufsförderungsdienst (BFD). Companies can also have their employees qualified via funding from Agentur für Arbeit (Qualifizierungschancengesetz).