Improving your accounting knowledge

It is well worth having some basic accounting knowledge, and this is something that you can do on your own.

Entrepreneurs who have hardly any knowledge of accounting must, at least, know the basics. You can teach yourself using textbooks and specialist literature or by attending a basic course such as the one offered by the Swiss Commercial Employees Association (SEC Suisse). It is especially important for entrepreneurs to understand the following technical concepts:

  • Assets and liabilities on the balance sheet
  • Expenses and revenue, the components of the income statement
  • Company balance sheet
  • Accounting software
  • Accounts receivable and accounts payable
  • Double-entry bookkeeping principle
  • Income statement or profit and loss account
  • Concept of debit and credit

Bibliography:

  • Gerard Melyon, Rémédios Noguera, Comptabilité générale, paperback, April 2018.
  • Dov Ogien, Maxi fiches, Gestion financière de l'entreprise - 3rd edition, paperback, 2018
  • Bruno Röösli, La comptabilité analytique d'exploitation, théorie et exercices, paperback, Verlag SKV, Zurich 2021.
  • Rodolphe Vandesmet, Comptabilité, finance, gestion d'entreprise en pratique, Gereso Eds, mai 2021
  • Sabrina Sabbah, L'essentiel de l'analyse financière: pour une lecture éclairée des comptes de l'entreprise, Gualino, octobre 2022
  • Fabrice Spada, Manuel de comptabilité générale suisse, édition gratuite à télécharger, 2023
  • Béatrice & Francis Grandguillot, La comptabilité générale, Gualino, août 2023


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Last modification 17.03.2025

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