V Skill HF-D9.5-002 sector-specific 8 umiejętności
Preparing annual accounts
Prepares the annual accounts with balance sheet, income statement and notes according to reporting rules and substantiates valuations and provisions.
W jaki sposób serwis hrmforce to mierzy
- Metoda oceny
- Knowledge test · rho 0.40 (SD 0.13)
- hrmforce narzędzie
- Knowledge test (client-specific), Portfolio
- Kompetencje (50-ramowe)
- Accuracy
- Możliwość szkolenia
- medium
- Prognoza popytu na lata 2026–2030
- declining
Test of declarative job knowledge, usually assembled per client.
Kotwice behawioralne
| Poziom | Zachowanie na tym poziomie |
|---|---|
| N1 Guided | Collects the substantiation for balance sheet items under guidance and processes the correction entries provided. works under supervision and follows instruction · routine, one variable at a time · own task |
| N3 Proficient | Independently prepares the annual accounts of a medium sized entity and justifies valuation choices to the auditor. sets own approach and seeks input proactively · several variables, some ambiguity · own team or process |
| N5 Leading | Determines the organisation's reporting policy, decides on complex valuation questions and defends them with regulators. sets the standard and the policy · strategic, under high uncertainty · organisation, value chain or profession |
N2 i N4 celowo nie zostały przypisane do konkretnych punktów odniesienia. Oceniający umieszczają je pomiędzy punktami odniesienia, zgodnie z konwencją O*NET.
Podstawowe umiejętności
Umiejętności te dziedziczą ścieżkę oceny oraz punkty odniesienia behawioralne tej konstrukcji.
| T | Umiejętności | Definicja | Prognoza popytu na lata 2026–2030 |
|---|---|---|---|
| V | Compiling annual accounts Financial statement preparation | Compiles the balance sheet, income statement and notes from the accounts and reconciles the items. | declining |
| V | Performing consolidation Consolidation | Combines the figures of group companies and eliminates intercompany balances, revenue and results. | stable |
| K | Applying valuation principles Valuation principles | Chooses and substantiates the valuation of stock, assets and receivables under the reporting rules. | stable |
| V | Determining provisions and accruals Provisions and accruals | Determines the amount and substantiation of provisions, accruals and deferrals at the balance sheet date. | stable |
| V | Preparing and filing statutory accounts Statutory filing | Prepares the statutory accounts in the required form and files them with the trade register within the deadline. | declining |
| V | Preparing a cash flow statement Cash flow statement | Derives a cash flow statement from balance sheet and income statement with operating, investing and financing flows. | stable |
| V | Preparing the tax reconciliation and corporate tax return Corporate tax return | Reconciles the commercial result with the tax result and delivers the documents for the corporate tax return. | stable |
| K | Applying small entity reporting rules Small entity reporting | Chooses the correct reporting regime for micro, small or medium entities and applies the related exemptions. | stable |