The course trains a professional figure capable of working in the area of administrative-accounting and management of the company, with skills in general and analytical bookkeeping, management of tax and civil law obligations and support for company decision-making processes.
50 hours minimum of self-study on specific texts provided in the preparatory phase and during lectures, including the possibility of reviewing the lectures recorded on the platform and any planned exercises
60 hours of live streaming
Career Orientation Meeting;
Revision and optimisation of Curriculum Vitae with subsequent dissemination to companies in the sector nationwide.
At the end of the entire training course, Accademia del Lavoro will deal with job brokerage by constantly collecting job offers in the sector, which will be communicated to the students.
Private certificate of attendance at the Course
Internship Certificate (signed by the host company)
AMMINISTRAZIONE e CONTABILITA’ d'IMPRESA
Companies and tax regimes
Partnerships and corporations, differences and liability profiles.
Tax regimes and VAT subjects.
Corporate accounting
Introduction to bookkeeping and double-entry bookkeeping, the process / timetable for approving the
budget
Main double-entry entries, costs & sales; VAT credit/ VAT debit.
The Chart of Accounts. Opening and closing of accounts. Settlement entries (invoices to be issued, invoices to be received).
Adjustment entries: accruals, prepayments and deferrals.
Adjustment entries, depreciation.
In-depth study of depreciation criteria and tax aspects. Impairment of receivables, losses on
receivables and bad debt provision.
Personnel cost accounting.
Analysis tools Cost and productivity indicators. Analysis of deviations.
Budget and control.
Staff cost planning. Management control and reporting
Components of personnel costs. Direct remuneration. Social security and pension charges.
Indirect costs (training, welfare, security, turnover)
Income and declarations
Determining business income, from accounting profit to taxable income. Declaration
income tax single form IRAP and accounting entries, payments on account and income tax balances.
Accounting principles and valuation of balance sheet items (inventory, tangible and
intangible assets, participations)
Overview of industrial accounting, direct costs/indirect costs, cost centre accounting
PERSONNEL MANAGEMENT - Payroll Specialist
Legal Foundations and Contracts
Framework of the relationship: Concept of employment relationship, sources of law and hierarchy between Constitution, Law and CCNL.
Different types of employment relationships: subordinate, autonomous, parasubordinate
Establishment of the employment relationship and classification of the employee: duties, qualifications and categories.
Establishment of the employment relationship: Recruitment procedures, Unilav communications, employer obligations and employee documentation.
Contract types: Operational analysis of Part-time, Fixed-term, Intermittent and Apprenticeship contracts. Possible clauses in contracts.
Occasional Work: Managing the "Loan" and the Family Booklet
Practical exercise: Drawing up an employment contract and inserting possible clauses.
Time and Attendance Management
Regulation of working time: Management between the law and collective bargaining derogations.
Contractual absences: Management of holidays, holidays, leave (ROL/Ex-holidays) and leave under Law 104/92.
Payroll Processing Technique
Remuneration: Concept, structure (fixed and variable elements) and minimum wages of the CCNL.
Deferred and Benefit Items: Calculation of 13th and 14th instalments, management of travel, expense reimbursements and fringe benefits.
Taxable income and taxation: Determination of social security and taxable income; calculation of IRPEF and deductions.
Practical exercise: Development of the pay slip, from gross to net pay in the envelope.
Suspensive Events and Benefits
Sickness and Accident: Compliance Management and Indemnity Adjustment Technique.
Parenting: Maternity, paternity and parental leave protection
Employment Incentives: Analysis of current contribution facilities and management of DURC.
Termination and Annual Compliance (6 Hours)
Severance pay (TFR): Nature, accrual, revaluation and calculation of taxation.
Termination of employment: Procedure for telematic resignation and management of dismissals (individual and collective).
Adjustment Operations: Management of year-end and end-of-contract tax adjustments.
50 hours minimum of self-study on specific texts provided in the preparatory phase and during lectures, including the possibility of reviewing the lectures recorded on the platform and any planned exercises
This professional figure can work in small, medium and large companies, in administrative, accounting and personnel departments, business service companies, or in business and labour consultancy firms.
Upper secondary school diploma