Lesson 1Reconciliations: bank, supplier statements, customer statements, an intercompany accountsDis part explain reconciliation processes fi bank, supplier, customer, an intercompany accounts. It cover data sources, matching methods, aging a unreconciled items, documentation standards, an responsibilities een TECHSERV.
Bank statement import and matching rulesSupplier statement reconciliations and follow-upCustomer statement reconciliations and disputesIntercompany account matching and confirmationsAging, write-offs, and documentation standardsLesson 2Overview a French chart a accounts an bookkeeping standards applicable to SASDis part show di French chart a accounts fi SAS entities an how it apply to TECHSERV. It cover key account classes, mandatory books, documentation rules, an links between bookkeeping, tax filings, an management reporting.
Main French account classes used by SASTypical TECHSERV accounts and coding rulesLegal books, journals, and numbering rulesSupporting documentation and archiving rulesLinks with tax returns and management reportsLesson 3Revenue recognition an cut-off procedures fi IT services an software integrationDis part explain revenue recognition an cut-off fi IT services an software integration at TECHSERV. It cover contract review, milestones, WIP, deferred revenue, an documentation need fi support audit an tax reviews.
Contract types and key revenue clausesTime-and-materials versus fixed-price rulesMilestone, WIP, and percentage-of-completionDeferred revenue and unbilled revenue trackingCut-off testing and supporting documentationLesson 4Monthly closing calendar: tasks, deadlines, an role allocation fi a 45-employee companyDis part define a practical monthly closing calendar fi a 45-employee SAS, listin tasks, owners, an deadlines. It cover coordination wid HR, sales, an operations, escalation rules, an tools fi monitor closing progress an bottlenecks.
Mapping all closing tasks and dependenciesAssigning owners, backups, and approvalsStandard closing timeline and cut-off datesMonitoring tools, checklists, and dashboardsEscalation rules and handling closing delaysLesson 5Payroll accounting entries an reconciliation wid social contributions reportsDis part cover payroll accounting fi TECHSERV, from payroll journal entries to reconciliation wid social contribution reports. It explain gross-to-net breakdown, accruals, timing differences, an controls wid HR an providers.
Payroll cycle and information flows with HRPayroll journal structure and account mappingAccruals for bonuses, leave, and overtimeReconciliation with social contribution reportsControls over timing differences and errorsLesson 6Annual closing tasks: provisions, year-end adjustments, closing book entries, an liaison wid external auditor/accountantDis part describe annual closing tasks fi TECHSERV, includin provisions, year-end adjustments, an closing entries. It also cover preparation a audit files, communication wid auditors, an coordination wid di external accountant.
Inventory of year-end closing tasksProvisions, accruals, and valuation rulesYear-end adjustments and reclassificationPreparation of audit and tax workpapersLiaison with external auditor and accountantLesson 7Monthly management pack: trial balance, profit & loss by project/activity, aged receivables an payablesDis part explain how fi build a monthly management pack fi TECHSERV SAS, includin trial balance, project P&L, an aging reports. It focus pon data sources, validation checks, formats, an deadlines fi management reporting.
Structure of TECHSERV monthly trial balanceProject and activity-based P&L reportingAged receivables: layout and key indicatorsAged payables: layout and risk indicatorsValidation, commentary, and distribution rulesLesson 8Fixed assets policy: capitalization thresholds, depreciation methods, an monthly/annual controlsDis part define TECHSERV’s fixed asset policy, includin capitalization thresholds, useful lives, an depreciation methods. It explain asset tagging, monthly postings, impairment tests, an controls at month-end an year-end.
Capitalization thresholds and asset categoriesUseful lives and depreciation methods by assetAsset register structure and documentationMonthly depreciation runs and review checksYear-end asset controls and impairment testsLesson 9Day-to-day bookkeeping operations: sales, purchases, bank entries, petty cash, an intercompany flowsDis part detail day-to-day bookkeeping fi TECHSERV, includin sales, purchases, bank entries, petty cash, an intercompany flows. It focus pon document flows, coding rules, automation options, an basic internal controls.
Sales invoicing, coding, and revenue postingPurchase invoices, approvals, and bookingBank entries, fees, and interest recordingPetty cash procedures and control limitsIntercompany flows and recharge documentationLesson 10Use an maintenance a accounting master data: supplier/customer files, VAT rates, analytic axesDis part detail how fi maintain accounting master data fi TECHSERV, includin customers, suppliers, VAT codes, an analytic axes. It cover creation workflows, approval rules, periodic reviews, an data quality controls.
Customer master data fields and approvalsSupplier master data and risk checksVAT codes, rates, and mapping to accountsAnalytic axes for projects and cost centersPeriodic master data review and cleansing
