Cours du soir C2001 - General accounting: current operations

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Anyone wishing to learn the basics of accounting.


  • Master the logic of double entry bookkeeping and understand the accounting system.
  • Understand the balance sheet structure and learn to distinguish between assets and liabilities.
  • Compute the results of the company (profits and losses).
  • Use accounting tools: accounts, trial balances, journals, etc...
  • Record current operations.
  • Record invoices: purchase and sales invoices, credit notes, etc...
  • Understand the mechanism of VAT.
  • Learn to record bank statements.




This course refers to the standardised Luxembourgish accounting chart.


Il n'y a pas de cours de prévu dans les prochains jours.