About Course:

Chapter 1: The Lebanese general accounting plan

  • Accounting plan especially for companies
  • General accounting plan – Accounting unification
  • Classification & numbering of the general accounting plan
  • Exercises

Chapter 2: Financing operations

  • Financing by capital
  • Owner’s personal account
  • Financing by lending
  • Exercises

Chapter 3: Discounts & Expenses connected to purchases and sales

  • Transportation and the relationship between the seller and the buyer
  • Exercises

Chapter 4: Trade bills

  • Accounting treatment of trade bills
  • Ways of use of trade bills
  • Other cases
  • Exercises

Chapter 5: Packing materials

  • Introduction
  • Acquisition of packing materials
  • Outgoing packing materials
  • Returning of the consigned packing materials
  • Other cases
  • Exercises

Chapter 6: Personnel charges

  • Introduction
  • Basic elements of salary & deductions
  • Social security charges
  • Bookkeeping of personnel charges
  • Exercises

Chapter 7: Preparing final accounts

  • Entries of the result
  • Preparing the balance sheet
  • Closing & reopening of books
  • Other cases
  • Example
  • Exercises

Founded in the early 1980's, the American Lebanese Language Center (ALLC) has played a prominent role in adult education in Lebanon. Their centers throughout Lebanon offer students the opportunity to benefit from a wide range of computer and language cTheirses. ALLC offers students the opportunity to learn practical and comprehensive skills, and to enrich and expand their existing knowledge. Students acquire the skills necessary for their personal and professional development.

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