About this video

• Video Title: Webinaire #1 - Montage et Points de Contrôle des Etats financiers dans l'espace SYSCOHADA
• Channel: Financial Training
• Speakers: Mamadou Sidiki Diallo
• Duration: 01:13:40

Overview

This webinar, presented by Mamadou Sidiki Diallo from Financial Training, focuses on the creation and quality control of financial statements within the SYSCOHADA framework. It covers the definition of accounting, the process of preparing financial statements, and essential control points to ensure accuracy and compliance. The session aims to enhance the accounting and financial skills of professionals, recent graduates, and businesses.

Key takeaways

• Understanding Accounting: The webinar begins by reinforcing the definition of general accounting and the importance of mastering accounting language for effective financial statement analysis.
• Financial Statement Preparation: It details the process of creating financial statements, outlining both manual and automated methods.
• Balance Sheet Analysis: A significant portion is dedicated to analyzing the balance sheet, emphasizing the need to understand account types (assets, liabilities, charges, products) and identify anomalies.
• Control Points: The session highlights critical control points for financial statements, including consistency between the balance sheet and income statement, and verifying details in the notes against the main financial statements.
• Automated Tools: The presenter demonstrates the use of automated tools (Excel liasses) for generating financial statements efficiently, while stressing the importance of understanding the underlying principles and performing manual checks.

The three core components of general accounting mentioned in the webinar are:

1. Organisation comptable (Accounting organization)
2. Traitement des informations (Information processing)
3. Élaboration des états financiers (Preparation of financial statements)