The monthly and quarterly financial statements

Overview of objectives, content and instruments for reporting during the year

• Structure of the company's net assets, financial position and results of operations.
• Short-term income statements and KPI-based reporting as a central reporting tool.
• Section-related results analysis.
• Decision-making aids for corporate management.

Optimization of current financial accounting, including subledgers

• Completeness check.
• Current developments in digitization and reporting in accounting.
• Topic-related update of the GoBD.
• Up-to-dateness of asset accounting.
• Reconciliation of open item accounting (debtors/creditors).
• Inclusion of merchandise management systems, calculation of stock changes.
• Standardized imputed postings (depreciation, value adjustments, accruals and deferrals).
• Posting and reconciliation of wage and salary data.

Checklist for interim financial statements

• Preparation of a comprehensive checklist on accrual issues and account reconciliations.
• Compilation of a catalog of deferral issues such as deferred revenue, consideration of changes in inventories, valuation of receivables, utilization of provisions, unclear items, etc.

Preparation and display options

• Short-term income statements.
• Proof of value.
• Development overviews.
• Lists of totals and balances up to the balance sheet.
• Cash flow statements and cash flow statements.
• Controlling reports on the net assets, financial position and results of operations.

Key reporting figures

• Key figures on liquidity and financial strength (e.g. cash flow, dynamic debt).
• Key performance indicators (including performance and cost intensities, EBIT, contribution margins).
• Return ratios, profitability.

Special features of management reporting

• Key objectives of management reporting.
• Development of management reporting.