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Closing your financial year

Year-end accounting work, module by module: depreciating an asset over its useful life, booking a provision that meets all four conditions, attaching each transaction to the right year. Three modules following the closing at TechBâtiment SAS. All the prose is free to read; only the quizzes are sold.

Intermediate3 modules25 minModule 1 free to read

2026 rules — verified on September 7, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Keeping and closing my accounts· Step 3 of 12· Next step: Approving and filing annual accounts

This content is part of the path: Filing my simplified tax return package· Step 1 of 11· Next step: From accounting result to taxable result

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Tell an expense of the year apart from a fixed asset to be written down.
  • Set a defensible depreciation period and know the tolerance the tax authority allows.
  • Compute a straight-line instalment from the depreciable base.
  • Place depreciation against impairment, which follows different rules entirely.
  • State the four substantive conditions of a deductible provision.
  • Tell a provision from an accrued liability, which follows a different regime.
  • Separate the probable from the merely possible, the only line that matters.
  • Measure a provision from real evidence rather than from a flat percentage.
  • Attach income to its year by delivery or completion, not by the invoice.
  • Handle continuous services and works subject to acceptance, which follow other rules.
  • Identify the adjusting entries that closing calls for.
  • Understand why a misattachment distorts two years, not one.

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 19 minFree — no accountDepreciation: spreading a cost over the years of useWhat you will be able to do
    • Tell an expense of the year apart from a fixed asset to be written down.
    • Set a defensible depreciation period and know the tolerance the tax authority allows.
    • Compute a straight-line instalment from the depreciable base.
    • Place depreciation against impairment, which follows different rules entirely.
    Read this module
  2. Module 28 minIncluded in the full courseProvisions: four conditions, and not one fewerWhat you will be able to do
    • State the four substantive conditions of a deductible provision.
    • Tell a provision from an accrued liability, which follows a different regime.
    • Separate the probable from the merely possible, the only line that matters.
    • Measure a provision from real evidence rather than from a flat percentage.
    View the module — full course
  3. Module 38 minIncluded in the full courseAttach to the right year, then closeWhat you will be able to do
    • Attach income to its year by delivery or completion, not by the invoice.
    • Handle continuous services and works subject to acceptance, which follow other rules.
    • Identify the adjusting entries that closing calls for.
    • Understand why a misattachment distorts two years, not one.
    View the module — full course

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (3)
    • Key figures (1)
    • Mistakes to avoid (3)
    • Official sources (3)

  • Exercise workbook (Word)

    Word

    • Learning objectives (3)
    • Key figures (1)
    • Mistakes to avoid (3)
    • Official sources (3)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

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Where this course leads

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.