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GENERAL ACCOUNTING - LEVEL I                                                      10 | Contabilidade e Finanças
                                                                                           10 | Accounting and Finance
         Requirements
         No Requirements







          Nowadays, companies are not interested only in historical records of patrimonial facts. Predicting the future is also a relevant factor of
          modern management. Accounting is no longer understood only as an element of simple collection and interpretation of data, but also as an
          efficient management technique.





                                                            CONTENTS
             OBJECTIVES
                                                            Module 1 - The Company      Module 5 - System Movements
             At the end of this training course, all trainees will have   - Types of Companies  - Types of Entries
             acquired technical accounting skills about organisation   - Classification and Types of   - T Accounts
             methods, documentary records and analysis; will have   Companies             - First Account Company
             acquired a concrete and well defined notion of all their daily               Movements
             acts in the administrative and accounting areas.  - Legal Constitution of Companies
                                                            Module 2 - Accounting         Module 6 - Practical Application
             ADDRESSEES                                      - Definition of Accounting   of Accounting
                                                             - Brief History              - Classification of Documents
             Professionals working in the financial and/or administrative
             areas; everyone interested in this subject.     - Objectives and Fundamentals of   - Fixed Means and Investments
                                                             Accounting                   - Stocks
                                                             - Assets                     - Raw Material
                                                             - Inventory                  - Merchandise
                                                             - Assets                     - Regularisation of Stocks
                                                             - Liabilities                - Third Parties
                                                                                          - Suppliers
                                                            Module 3 - Financial Statements  - Loans
                                                             - Cash Flows Movements       - State
                                                             - Balance Sheet              - Participating or Participated
                                                             - Balance                    Entities
                                                             - Types of Accounts and Balance   - Collaborators
                                                             Classes                      - Other Assets to Collect or Pay
                                                             - Movement of Accounts       - Provisions
                                                                                          - Provisions for Doubtful Debts
                                                            Module 4 - Official System of   - Availabilities
             INFORMATION                                    Accounts                      - Collections
             Hours: 40h                                      - Classes and Composition of the   - Payments
             Time: See Training Plan                         Official System of Accounts
             Material Delivered: Training Support Material   - G/L Accounts             Module 7 - Calculating the Owed Tax
             Training: Attendance Required                   - Intermediate Accounts      - Tax calculation
             Regime: Working Hours / Post-Working Hours      - Cash Account
                                                             - Opening of Chain Accounts
                                                             - Closing Accounts
                                                                - Entries, Closing and
                                                                Accounting at the End of the
             METHODOLOGIES                                      Financial Year

             Methodologies used by the trainer will be
             expository, demonstrative and/or active, favouring
             the latter whenever possible.
















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