Cours du soir C2003 - General accounting: year-end operations

Public cible

Anyone wishing to deepen their knowledge of the accounting system.


  • Have notions of accounting principles.
  • Treat off-balance sheet inventory.
  • Master inventory changes (upstream/downstream, finished products, goods, stocks).
  • Measure assets (depreciation, etc...).
  • Account for disposals of assets.
  • Account for provisions for risks and charges.
  • Understand the mechanism of accruals and prepayments.
  • Proceed with the closing of the accounts.


Successful completion of the module « General Accounting: current operations » (C2001E) or proof of equivalent certified knowledge.


This course refers to the standardised Luxembourgish accounting chart.


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