Accountancy Training

For best accountancy training Best school of accountancy In Pakistan . The training allowances are generally recognized in the writings of payroll and payroll taxes. They are staff costs. Their accounting can then be done as follows: We debit: Account 6413 "Bonuses and gratuities" for the amount of the allowance awarded, Account 6451 "Contributions to the URSSAF" for the amount of the social contributions "accident at work and occupational disease" And we credit: Account 431 "Social security" for the amount of the AT / MP contributions, Account 421 "Personnel - Compensation due". Then, when the internship allowance is paid: It debits the account 421 "staff - Compensation due" And account 512 "Bank" is credited. If the company pays its trainee at a higher rate than the statutory minimum, it would be liable for employers '(and wage-earners') social contributions calculated on the amount ...

The Social Security ceiling per training period (this figure should be multiplied by the number of hours in the company). However, a larger amount may be imposed by the collective agreement of the company. It is therefore necessary to refer to it for more information. Under these conditions, the trainee does not pay any social expenses (failing which, the excess bonus is subject to social charges). At the level of the "sickness" branch, the trainee remains affiliated to the social security scheme enjoyed by him. Nor does it contribute to unemployment insurance. On the other hand, in the industrial accidents and occupational diseases branch, it must be linked to the general social security scheme. The employer must pay contributions (3 Euros for secondary school pupils or 1 euro for pupils of technical education whose hourly rate is set by law). Moreover, the trainee, although not assimilated to an employee, benefits from certain of his rights and in particular the right...

The bonuses paid to trainees, more commonly known as internship allowances, follow a fairly simple accounting procedure in practice. For best accountancy training Best school of accountancy In Pakistan . Rules governing training periods and allowances Strict regulations are in place to regulate work placements in order to avoid abuse. For example, it is impossible to use a trainee to replace an absent or dismissed employee, to cope with a temporary increase in activity, to take up a seasonal position or, more broadly, to take up a permanent post requiring performance Regular tasks. Moreover, the course must be part of a training course comprising at least 200 hours of training per year. As such, the signing of an internship agreement is compulsory. The following speakers will have to sign it: the school, the company and the trainee. In general, an internship cannot exceed 6 months per academic year or academic year (924 hours if the internship is split). However, some excepti...

In an accounting firm They will then be placed under the supervision of accountants, heads of mission and one or more expert (s) -compatible (s). Their mission will be to keep the accounts of other companies, which have chosen not to do it themselves with internal means. Or in another company Accounting assistants provide operational support to the accountant and chief accounting officer. The latter has a direct and privileged relationship with the Administrative and Financial Director (DAF). Here, they are usually specialized in a particular branch. The accounting of the company is held by employees that it employs itself. What is the average salary of an assistant accountant? The accounting aid that begins is usually paid to the SMIC (approximately 18,000 Euros gross annual). When he has seniority in the company or previous experience, he can evolve up to 24,000 Euros gross year. Namely: the remuneration is generally more generous in company than in accounting firm. Th...

For best accountancy training Best school of accountancy In Pakistan . In a company, the scope of the assignment entrusted to an accounting assistant depends on the size of the structure. The smallest will be entrusted with the most extensive tasks (they can go from the accounting seizure to the relaunch of the customers, to the follow-up of the suppliers’ payments or the declaration of VAT). The bigger ones will make it specialize in one area (customer accounting or accounting vendors for example). In an accounting firm, accounting assistance is generally more versatile. Indeed, the scope of its mission is generally defined by the accountant or the head of mission to which he is responsible. It may be limited to seizure of current transactions, but it may go further: accounting for inventory operations, drafting of annual accounts, etc. In some cases, it may even prepare pay slips and payroll slips and the income statement (tax bundle). What are the career developments of an a...