General Accounting

Management and elaboration of the General Accounting including the processing of the accounting data relating to the company, the keeping of the mandatory registers for civil and fiscal purposes and as provided regarding VAT (dpr 633/72). Preparation and publication of Financial Statements, periodic asset and income statements processing. Cash management, banks, customers and suppliers and all other planned obligations.

The main operations are as follows:

• accounting records of purchase, sale and fees;
  
• the records of the accounting movements as can be seen from the first note provided by the customer;
  
• the preparation of monthly or quarterly periodic VAT payments;
  
• the preparation and sending to the customer of the F24 model for the payment of the periodic VAT;
  
• the accounting of final inventories provided by the customer;
  
• the arrangement of settlement and closure entries;
  
• the processing of accounting data for the formation of the final accounting situation;
  
• the print management of the accounting records such as the journal book, the inventory book, the Purchase vat register, the Sales VAT register and the register of depreciable assets;
  
• the preparation of the certification of the remuneration paid to third parties, subject to withholding tax;
  
• electronic transmission of periodic VAT payments;
  
• processing and electronic transmission of the spesometro;
  
• the elaboration and electronic transmission of the Intrastat report if required;
  
• electronic processing and transmission, if required, by declarations of intent;
  
• Preparation of the financial statements at the end of the financial year complete with the relative attachments (EEC Budget, Explanatory Note, minutes of corporate bodies).

Analytical Accounting

The Analytical Accounting (management accounting/cost accounting), has different purposes than the general accounting. Detects internal management facts and aims to:

• control over the performance of company management and its degree of efficiency;
  
• the fixing of sales prices and the evaluation of their profitability;
  
• the direction of business decisions through the use of economic convenience calculations that allow you to choose between various alternatives for the company;
  
• the analysis of the profitability of the individual company sectors, of the different products, of the various functional areas, etc.
  
• the communication of data to the general accounting for the determination of certain costs to be entered in the balance sheet as in the case of the products being processed, the research and development costs to be capitalized, etc.
  
• the preparation of business planning and management control.
  
  

The following are the main operations:

• preventive evaluation;
  
• consuntive detection;
  
• indictment/grouping/analys;
  
• demonstration and control of costs and corporate’s profits;
  
• accounting of particular economic results.