TRAINING CATEGORIES
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4 - AAU - Accounting and Financial Auditing


AAU 173 - General Ledger Chart of Accounts

Code Start Date Duration Venue
AAU 173 15 April 2024 5 Days Istanbul Registration Form Link
AAU 173 20 May 2024 5 Days Istanbul Registration Form Link
AAU 173 24 June 2024 5 Days Istanbul Registration Form Link
AAU 173 29 July 2024 5 Days Istanbul Registration Form Link
AAU 173 02 September 2024 5 Days Istanbul Registration Form Link
AAU 173 07 October 2024 5 Days Istanbul Registration Form Link
AAU 173 11 November 2024 5 Days Istanbul Registration Form Link
AAU 173 16 December 2024 5 Days Istanbul Registration Form Link
Please contact us for fees

 

Course Description

Different kinds of business have different kinds of accounts. Many industry associations publish recommended charts of accounts for their respective industries in order to establish a consistent standard of comparison among firms in their industry. Separating expenditures, revenue, assets, and liabilities help to ensure that financial statements are in compliance with reporting standards. 

Course Objectives

  • Understanding what Accounting Ledger means
  • Listing General Ledger accounts and content
  • Organizing accounts in numerical system
  • Learning how to reboot chart of accounts structure
  • Examining examples of Chart of Accounts 

Who Should Attend?

  • Financial and accounting personnel
  • Auditors 
  • Investors
  • Entrepreneurs

Course Details/Schedule

Day 1

  • What is the General Ledger?
  • How to Use the General Ledger
  • Typical accounts found in the chart of accounts
  • What Is a Chart of Accounts (COA)?
  • Nomenclature, classification and codification

Day 2

  • How Charts of Accounts (COA) Works
  • Setting Up the Chart of Accounts
  • Trial balance
  • Categories on the Chart of Accounts
  • Accounts order 

Day 3

  • Balance sheet accounts
  • Asset Accounts
  • Liability Accounts 
  • Stockholders’ Equity Accounts

Day 4

  • Income statement accounts
  • Revenue Accounts 
  • Expense Accounts 
  • Other Gain and Loss Accounts
  • Subsidiary Ledgers

Day 5

  • Chart of Accounts Best Practices
  • Example Chart of Accounts
  • French GAAP Chart of Accounts Layout
  • Spanish GAAP Chart of Accounts Layout
  • Swedish BAS chart of accounts layout