Photo: Mediamodifier / Unsplash
GUIDINEE.COM › Finance & Accounting
Business finance — from Zero to Expert

Finance & Accounting

General accounting, balance sheet & income statement, financial analysis, management control, budgeting and taxation.

7progressive levels
35detailed sections
100%free resources
ENEnglish edition

🇫🇷 Version française 🇪🇸 Versión española 🌐 العربية

Updated on July 17, 2026

How to follow this guide?

Guide resources

0

Level 0 — Foundations of accounting

Understand what accounting is for and the basic vocabulary.

  1. What is accounting for?
  2. Vocabulary: debit/credit, assets/liabilities, expenses/income
  3. The accounting obligations of a business
  4. The general chart of accounts (PCG)
Start level 0 →
1

Level 1 — Beginner: general accounting

Record the everyday operations of the business.

  1. The double-entry bookkeeping mechanism
  2. Journal, general ledger & trial balance
  3. Recording purchases, sales & invoices
  4. VAT: principles & declaration (basics)
  5. Receipts, payments & bank reconciliation
Start level 1 →
2

Level 2 — Intermediate: financial statements

Read and understand the summary documents of the business.

  1. The balance sheet: a snapshot of the business
  2. The income statement: measuring performance
  3. Inventory entries (depreciation, provisions)
  4. The notes & the annual accounts
  5. From accounting profit to taxable profit
Start level 2 →
3

Level 3 — Advanced: financial analysis

Interpret the figures to steer and decide.

  1. The intermediate management balances (SIG)
  2. Key financial ratios
  3. Working capital requirements & cash
  4. Break-even point
  5. Cash flow forecast
Start level 3 →
4

Level 4 — Expert: management control & budgeting

Steer performance and master the costs.

  1. Cost accounting & calculating costs
  2. Planning & tracking a budget
  3. Dashboards & indicators (KPIs)
  4. Investment decisions (NPV, IRR, ROI)
  5. Excel & tools for finance
Start level 4 →
5

Level 5 — Taxation & specialisations

Go deeper into taxation and related areas.

  1. Business taxation (IS, VAT, CFE…)
  2. Payroll accounting & social charges
  3. Accounting software & digitalisation (e-invoicing)
  4. Year-end closing & the relationship with the chartered accountant
  5. Finance for non-financial people (managers)
Start level 5 →
6

Level 6 — In practice

Case studies, playbook, best practices, toolbox and field feedback.

  1. Case studies
  2. Recurring problems (playbook)
  3. Best practices & pitfalls
  4. Toolbox
  5. Field feedback
  6. Going further
Start level 6 →

On the same topic