Used book – Closing the Books. Volume 1, Balance Control, Collective

From the pre-inventory trial balance to the approval of accounts, all the data necessary for the preparation of annual financial statements in two volumes, dedicated respectively to the control of the trial balance (volume 1) and to the preparation of annual accounts and tax declarations (volume 2). A comprehensive work that addresses the concerns of all those who are called upon to participate in the closing of company accounts or who wish to improve their skills in the demanding discipline of accounting.

A simple, comprehensive work that meets the needs of practitioners. As early as February, Volume 1 "Trial Balance Control" guides you in checking the trial balance before inventory and posting year-end entries.

° In March, Volume 2 "Annual Accounts and Tax Returns" allows you to prepare, on time: the balance sheet, the income statement, the annex, the income statement, and tax schedules (2058, 2059, 2031, 2065, 2067, 2039, 2068, 2069A).

NEW FOR 2011: the online version available upon publication of the work.

A practical approach. All legal, accounting, and tax rules necessary to check the pre-inventory trial balance and post year-end entries.

° All necessary restatements to go from accounting profit to taxable profit, illustrated with calculation examples and enriched with solutions from the most recent jurisprudence;

° Complete explanations on concordances and tax principles to be respected;

° Numerous tips and application examples for preparing and structuring your documents with minimal risk.

A simplified presentation. In Volume 1 (February): all discrepancies between accounting and tax, all control points to be carried out are indicated account by account;

° In Volume 2 (March): all methods for preparing accounting tables and the income statement are analyzed line by line.