Lesson 1Matching bank, supplier statements, customer statements, and intercompany accountsThis part explains matching processes for bank, supplier, customer, and intercompany accounts. It covers data sources, matching ways, old unreconciled items, paper standards, and duties in 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 of French chart of accounts and bookkeeping rules for SASThis part shows the French chart of accounts for SAS companies and how it fits TECHSERV. It covers main account groups, required books, paper rules, and links between bookkeeping, tax filings, and management reports.
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 and cut-off for IT services and software integrationThis part explains revenue recognition and cut-off for IT services and software integration at TECHSERV. It covers contract checks, milestones, work in progress, deferred revenue, and papers for audit and tax checks.
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, roles for 45-worker companyThis part sets a practical monthly closing calendar for a 45-worker SAS, listing tasks, owners, and due dates. It covers working with HR, sales, operations, escalation rules, and tools to watch closing progress and blocks.
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 and matching with social contributions reportsThis part covers payroll accounting for TECHSERV, from payroll entries to matching with social contribution reports. It explains gross-to-net breakdown, accruals, timing differences, and checks with HR and 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 changes, closing entries, work with auditorThis part describes annual closing tasks for TECHSERV, including provisions, year-end changes, and closing entries. It covers preparing audit files, talking with auditors, and working with the outside 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, aged receivables/payablesThis part explains building a monthly management pack for TECHSERV SAS, including trial balance, project profit & loss, and aging reports. It focuses on data sources, checks, formats, and due dates for reports.
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 limits, depreciation methods, monthly/annual checksThis part sets TECHSERV’s fixed asset policy, including capitalization limits, useful lives, and depreciation ways. It explains asset tagging, monthly postings, impairment tests, and checks at month-end and 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: sales, purchases, bank entries, petty cash, intercompany flowsThis part details daily bookkeeping for TECHSERV, including sales, purchases, bank entries, petty cash, and intercompany flows. It focuses on document flows, coding rules, automation options, and basic internal checks.
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 and maintenance of accounting master data: supplier/customer files, VAT rates, analytic axesThis part details maintaining accounting master data for TECHSERV, including customers, suppliers, VAT codes, and analytic axes. It covers creation steps, approval rules, regular reviews, and data quality checks.
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
