100% practical Program for accountants to learn and experience to preventing tax risk, preparing statements of SMEs


2018 / …. / ….  –  2018 / …. / ….

On going


Due to the lack of knowledge and skills of the accountant and financial staff, micro-enterprises continue to be ineffective in providing tax filing, fines, and defamation laws. These are dependent on many things, but mostly because of the people who are responsible for Corporate Finance and Accounting do not have enough knowledge, skills and experience. We are presenting 100% practical based and intensive program to acquire skills and experience on financial and tax reports, tax violation.

Who can apply?

  • People who want to have a certified work experience in micro-enterprises
  • Financial and accounting staffs of micro-enterprises
  • University students who want to have traineeship certificate.
  • People who have knowledge on the basis of accounting, financial and tax reports
  • People who have a degree in accountancy, but does not have a career background,
  • People who have a working experience, but didn`t work for a while.
  • New graduates of accountancy,
  • People who is working, but want to improve his / her professional skills.

Who will conduct the training?

The training will be led by professional teachers of professional training accountants from the Institute of Certified Public Accountants in Mongolia

Necessary tools to bring

  • Notebook, pencil
  • Calculator (preferred large size)
  • Laptop /preferred with Excel software/


Module 1

Accounting for micro-enterprises

Accounting features of small and medium size businesses and services

Basic documents of micro-enterprises

Types of basic documents

Basic forms of financial statements micro-enterprises

Bookkeeping of micro-enterprises
Financial documents relations of micro-enterprises
Complete forms of financial statements of micro-enterprises
Cashier and current account statements of micro-enterprises
Fixed asset and inventory statements of micro-enterprises
Payable and receivables statements of micro-enterprises

Implementation of the revised Law on Micro-enterprises

Implementation of personal income tax law, social insurance law of business entities

Module 2

Accounting for micro-enterprises of trade and service

Post in the general journals on the basis of primary accounting documents of micro-enterprises
Preparation of cashier and current account statements of micro-enterprises
Preparation of fixed asset, inventory, receivable, payables statements of micro-enterprises

Estimate the wage and labor costs of micro-enterprises employees

Learn how to calculate the wages and salaries corresponding to the taxes and fees
Learn how to prepare related statements calculating personal income tax and social insurance according to the revised law.

Financial and tax reports of micro-enterprises

Corporate financial statement
Corporate revenue statement
Corporate statement of changes in equity
Corporate cash flow statement
Relations of corporate financial statements
Corporate income tax statement

Value added tax /VAT/

Keeping records of transaction with VAT
Corporate VAT statement
The common accounting mistakes relating transaction with VAT

Module 3

Non-Deductible expenditures of taxable income

Understanding non-deductible expenditures of tax
Accounting record for non-deductible expenditures of tax
Financial and tax statements for non-deductible expenditures

Tax basis balance sheet

Understanding and reporting tax basis balance sheet
Difference and advantages of temporary differences and permanent differences

Estimation of short-term disability and maternity benefits

Estimating and recording transactions of short term disability and maternity benefits

Restrictions on deductible expenses from taxable income

Required documents for social insurance compliance of corporate
Recording limited costs into accounting, financial and tax statements

Module 4

Learning basic sheets, forms of statement, tax statements on Excel software

Recording transactions in the general journal
Preparing cashier and transaction report
Preparing fixed asset, inventory, receivable and payable report
Preparing payroll table
Preparing financial statement
Preparing income statement
Preparing changes in equity report
Preparing cash flow statement
Preparing corporate income tax statement
Preparing personal income tax statement

Module 5

Archiving, tying and binding documents

Organizing basic documents
Binding commercial documents
Archiving financial documents

Online e-barimt

Entry receipt to www.ebarimt.mn

Save financial and tax statements online

Saving corporate Financial, CIT, PIT statements online


Learn more about training


Working 10 day, 3 hours daily


Mongolian 3rd school, 86а Block. Telephone: 96969607, 7011910

Tuition includes

Workbooks, Certificate


IIA Mongolia NGO
Khaan Bank: 5020183197
Business registry: 8043019



Нягтлан бодогч нарт зориулсан 100% практик, татварын эрсдлээс хамгаалах, ажлын туршлага олгох, жижиг ААН байгууллагын бодит тайлан гаргах сургалт