Level 1
Certified Accounting Specialist® Heidelberg program
- Introduction to accounting & Balance Sheet and Income Statement
- Accounting of current assets
- Inventories current assets – accounting inventory
- Use of prepaid accounts for the business entities
- Accounting procedure for calculating and recording VAT
- Records merchandise
- Sale of goods through retail trade and Export-import trade of goods and services
- Cost Accounting 1 (Introduction, Type of costs, Intangible operating expenses)
- Cost Accounting 1 (Salaries, Amortization and Cost distribution – 490)
- Accounting for income and expenses (790) and
Accounting procedure in determining the financial result - Financial result – concluding observations