Online training for accountants. Accounting. Professional retraining according to the professional standard “Accountant” (code A) - free course from KonturSkola, training 256 hours, Date: July 16, 2023.

-Regulations for training in the online course at the School of Accountancy
-School opportunities for training and development
-Rules for testing and final certification
-Obtaining training documents
-Accounting concept
-Federal Law of December 6, 2011 No. 402-FZ
-Regulatory documents on accounting

-Professional ethics of an accountant
-The subject of accounting, its objects, accounting method
-Features of accounting for small business companies
-The essence of balance sheet generalization of information
-Balance structure
-Classification of balance sheets
-Chart of accounts
-Accounting account, its structure, purpose and types. Subaccounts. Classification of accounts. Correspondence of accounts. Off-balance sheet accounts
-Double entry. Types of business transactions. Accounting entries
-Synthetic and analytical accounting
-Classification of documents. Primary accounting documents, their types and details.
-Requirements for filling out and storing primary documents.
-Electronic document management.
-Making corrections.
-Accounting registers.
-Object of VAT taxation
-Transactions subject to and not subject to VAT
-Tax rates
-Tax deductions
-The concept and essence of tax
-Taxation system
-Types of taxes
-The concept of insurance premiums
-PBU 1/2008
-The concept of accounting policies. Composition of accounting policies. Changes and additions to accounting policies
-Rights of the company when organizing accounting
- Assignment of accounting responsibilities
-Requirements for an accountant, chief accountant (professional standards)
-Concept and composition of fixed assets
-Evaluation, capitalization of fixed assets
-Simplified procedure for the formation of initial cost by small business companies
-VAT upon receipt of fixed assets
-Depreciation of fixed assets
-Rent and leasing of fixed assets
-Revaluation. Repair, reconstruction, modernization
-Documenting
-The concept of intangible assets. Criteria for classifying an object as an intangible asset
-Valuation, capitalization, depreciation. Documentation of transactions with intangible assets
-Simplified procedure for writing off expenses for intangible assets for small businesses
-Cases of disposal. Write-off of fixed assets and intangible assets
-Features of the sale of fixed assets and intangible assets
-VAT upon sale. Documenting
-Concept and composition of materials
-Evaluation of materials. Simplified procedure for assessing materials for small businesses
-Receipt of materials
-Documentation: settlement documents, technical specifications, technical specifications, invoices, requirements, acceptance certificates
-VAT: preparation of invoices, UPD, purchase and sales books, VAT deduction
-Surpluses and shortages upon receipt
-Write-off of materials
-Contract of sale and purchase of goods
-Accounting in wholesale trade
-Accounting in retail trade
-Accounting for advances
-Cost accounting system
-Cost methods and calculation
-Costs associated with core activities. Auxiliary production
-General and general production expenses. Selling expenses
-Composition of work in progress
-Synthetic and analytical accounting of production costs
-Documenting
- Receipt of finished products to the warehouse
-Documenting
- Sales of finished products
-Normative base.
-Organization of the cash register. Cash balance limit.
-Documentation and accounting of cash transactions.
-Current account operations: opening, maintaining, posting.
-Settlements with debtors and creditors
-Provisions for doubtful debts
-Types of credits and loans
-Reflection in accounting of transactions of receipt and repayment of loans and borrowings
-Accounting for interest
-Attribution of interest to expenses for tax purposes in accordance with Ch. 25 Tax Code of the Russian Federation
- Regulations on remuneration. Documenting
-Work time. Systems and forms of remuneration
-Payroll
-Accounting for payroll calculations
- Labor costs for tax purposes in accordance with Ch. 25 Tax Code of the Russian Federation
-Normative base.
-Average earnings.
- Vacation pay. Business trip.
-Social benefits.
-Documenting.
-NDFL
-Alimony
-Deductions at the initiative of the employer. Deductions initiated by the employee
-Order of retention. Limitations on deductions
-Payment of salaries
-Base for calculating insurance premiums
-Tariffs, maximum base
- Contributions for injuries
-Confirmation of the main activity
-Payment of insurance premiums
-Accounting
-Calculations with accountable persons
-Settlements for other transactions
-Documenting
-Inventory
-Income and expenses of the organization. Other income and expenses
-Closing of the month. Formation of financial results
-Preparation for preparation of financial statements. Balance Reformation
-Capital and its types
-Formation of authorized capital
-Accrual and payment of dividends
-Settlements with founders
-Distribution of net profit
-Taxation of dividends (personal income tax, income tax)
-Reporting forms. Simplified reporting forms for small businesses
-Composition of reporting. Reporting procedure
-Dates, place, forms of presentation
-Error correction
-Accounting method
-Tax under the simplified tax system: general characteristics of the elements
-Book of income and expenses. Declaration
-Tax calculation using an example
-Use of the software product Contour. Accounting.
- Generating reports in the program.
-Analysis of homework that students received at the beginning of training