Correspondence course

4.7

(12)

Distance learning course in accounting according to the current HGB

Analyze and prepare balance sheets in line with the latest legislation

Favorite Share Open as PDF (German) PDF FILE

Content

Reviews

Events

Contact

This distance learning course is held in German.

This distance learning course provides you with in-depth knowledge of the fundamentals and special features of accounting in accordance with the German Commercial Code (HGB) - always in line with the latest legislation. You will learn how to confidently prepare and analyze the annual financial statements, consisting of the balance sheet, income statement, notes and management report, including at group level. You will learn how to account for liabilities and provisions and how to form and release reserves. You will be reliably and thoroughly introduced to topics such as intangible assets and property, plant and equipment, financial assets, current assets and deferred taxes. You learn flexibly, regardless of location and adapt the pace of learning to your individual needs. The 10 learning units contain extensive specialist knowledge, exercises, online learning checks as well as reflection and transfer tasks. After successfully completing the course, you will receive a certificate of attendance and have the opportunity to take an additional e-exam with a graded certificate. You will also receive 6 months free access to Haufe Finance Office Professional. In optional online seminars, you will meet our experts, deepen the specialist content and exchange ideas with other participants .

The course was organized by the Haufe Akademie designed and is certified with the seal of quality of the Ostbayerische Technische Hochschule Amberg-Weiden, University of Applied Sciences.

As part of the certification process, the quality and topicality of the content, the structure of the course and the conformity of the advertising claims with the actual training product were intensively examined. The course received a grade of 1.4.

The distance learning course "Bilanzierung nach aktuellen HGB" has been tested and approved by the Staatliche Zentralstelle für Fernunterricht (ZFU) in Cologne under the number 7380721.

Technical management

Prof. Dr. Dejan Engel-Ciric has designed this distance learning course for you. It teaches you everything you need to know for professional accounting in a compact and practice-oriented form.

Learning unit

Fundamentals of accounting, valuation and reporting in accordance with HGB

Author: Prof. Dr. Dejan Engel-Ciric

Normative principles of accounting under commercial law.
Fundamentals of accounting and valuation.
Accounting and valuation principles.
Delimitation of the balance sheet content in terms of reason and amount.
Mapping of business activities in accounting.
Publicity.

Learning unit

Presentation of the annual financial statements

Author: Prof. Dr. Jörg Wöltje

Preparation of the annual financial statements.
Balance sheet presentation.
Profit and loss account (P&L).
Cash flow statement.
Statement of changes in equity.
Disclosure requirements in the notes.
Notes to the financial statements.
The management report.

Learning unit

Intangible assets and property, plant and equipment

Author: Prof. Dr. Dejan Engel-Ciric

Intangible assets.
Valuation of intangible assets.
Special features of goodwill.
Property, plant and equipment.
Prerequisites.
Valuation of property, plant and equipment.
Selected problem cases from practice.
Differences between the commercial balance sheet and the tax balance sheet for fixed assets.

Learning unit

Financial assets

Author: Prof. Dr. Karsten Lorenz

Financial assets: definition and delimitation.
Initial and subsequent measurement of financial instruments.
Investments, loans, securities, company shares.
Accounting for structured financial instruments.
Accounting treatment of hedging transactions.
Requirements for hedging transactions and their accounting treatment.

Learning unit

Current assets

Author: Ursula Zickgraf-Gehl

Recognition of current assets and differentiation from fixed assets.
Recognition: inventories, receivables and other assets, securities.
Rating.
Foreign currency transactions.
Valuation of receivables.
Prepaid expenses and deferred charges.

Learning unit

Equity and liabilities

Authors: Michéle Schwirkslies , Jean Bramburger-Schwirkslies

Equity.
Components of balance sheet equity.
Capital reduction/increase.
Mezzanine capital.
Liabilities.
Components of liabilities.
Recognition, measurement and maturity of liabilities.

Learning unit

Pension obligations and other provisions

Author: Prof. Dr. Dejan Engel-Ciric

Basic concept of accounting for provisions.
Recognition of provisions.
Valuation of provisions.
Recognition of risks after the balance sheet date.
Notes to the financial statements.
ABC of provisions.

Learning unit

Deferred taxes

Author: Ursula Zickgraf-Gehl

New balance sheet-oriented temporary concept and comparison with previous law.
Measurement of deferred taxes.
Distribution and transfer ban.
Recognition in the balance sheet and prohibition of offsetting.
Use cases of deferred taxes.

Learning unit

Consolidated financial statements and consolidation

Author: Prof. Dr. Dejan Engel-Ciric

Principles of preparing consolidated financial statements and group accounting obligations in accordance with HGB.
Preparation of the separate financial statements for inclusion in the consolidated financial statements.
Capital consolidation in the case of full consolidation.
Debt consolidation.
Elimination of intermediate results.
Consolidation of income and expenses.
Equity valuation.
Quota consolidation.
Notes to the consolidated financial statements.
Group Management Report.

Learning unit

Balance sheet policy and balance sheet analysis

Author: Frank Wetzel

Current development of balance sheet policy and balance sheet analysis according to BilMoG.
Objectives, measures and instruments of accounting policy.
Room for maneuver in practice.
Objectives and principles of practice-oriented balance sheet analysis.
Selected asset and capital structure ratios.
Key figures on liquidity and financial strength.
Performance and return ratios.

Online seminars

Deepen your knowledge with our experts

training training for the learning unit "Current assets"
training training for the learning unit "Financial investments"
training training for the learning unit "Deferred taxes"

Additional content

Benefit from additional content

Specialist database: Haufe Finance Office Professional (free for 6 months)

certified Expert:in for accounting

You can complete the distance learning course with an e-exam. If you book the distance learning course and the e-exam at the same time, you will receive a discount of over 30% on the e-exam. Further information can be found at "Distance learning course certified Expert:in for accounting".

Note on your personal learning environment

In your personal online learning environment, all learning content will be available to you online from the start of the distance learning course. At the same time, you will also find useful work aids, interactive learning checks, additional products for your course and the opportunity to exchange ideas with other course participants. The materials are updated regularly and are available to you without restriction for 12 months. If required, we will be happy to offer you a free extension of 6 months.

If you click on "Start free demo" above the start dates on this page, you will get a first insight into our learning environment.

Your benefit

You will become an expert in HGB accounting.
You professionally prepare annual financial statements in accordance with HGB.
You have the necessary know-how for your company's accounting.
You present your company to the outside world in the best possible way with the annual financial statements.
You know the scope for structuring that is open to you under commercial law.

Author:inside

Jean Bramburger-Schwirkslies

Prof. Dr. Dejan Engel-Ciric

Prof. Dr. Karsten Lorenz

Michéle Schwirkslies

Frank Wetzel

Prof. Dr. Jörg Wöltje

Ursula Zickgraf-Gehl

Learn how you want

Digital: Download PDFs and learn conveniently on your tablet or PC.

Classic: You will receive all learning units in printed form no later than seven days after the start date.

Recommended for

Specialists and managers from accounting, financial accounting, finance, controlling, consolidated financial statements and bookkeeping as well as tax consultancy and analysis who wish to review, deepen and update their knowledge in the field of accounting.

Distance learning with Haufe Akademie :
Flexible further education – when and where you want!

Haufe Akademie 's distance learning courses offer you maximum flexibility for your professional development. They include self-study phases with modern e-learning elements and thus guarantee your learning success.

Distance learning with Haufe Akademie :
Flexible further education – when and where you want!

Flexible: You learn independently of time and place

Practice-oriented: Comprehensive knowledge, prepared for you with practical relevance

Up to date: The content in your personal online learning environment is updated on an ongoing basis.

Success confirmed: A certificate of attendance and a badge confirm your participation and the high quality of the course content

Individual: On request, we can extend the access time to all course content free of charge.

Learning community

In our learning community LUX, you can exchange ideas with other participants and share professional experiences. Network with people from all over Germany, form learning groups, help others with your own knowledge or, conversely, benefit from the knowledge of other participants. It's easier to learn together!

Open Badges - Show what you can do digitally too.

Open Badges are recognized, digital certificates of participation. These verifiable credentials are the current standard for integration in career networks such as LinkedIn.

With them, you digitally demonstrate the competences you possess. After successful completion, you will receive an Open Badge from us.

Further recommendations for "Distance learning course Accounting according to current HGB"

Distance learning course certified Expert:in for accounting

Seminar evaluation for "Distance learning course in accounting according to the current HGB"

4.7 from 5

with 12 ratings

training content:

4.8

Content comprehensibility:

4.9

Practical relevance:

3.8

Trainer expertise:

Participant orientation:

Method variety:

4.7

Digital learning for individuals

Booking number
30306

€ 1.990,- plus VAT

Details

approx. 80 hours

Online

9 Events

German

Start dates

Train several employees internally

Pricing upon request

Customized training courses according to your needs
Online event
Cost advantage from 5 participants
We contact you within 24 hours (Mon-Fri)

approx. 80 hours

Online

Request

This training is available as part of course:

Distance learning course certified Expert:in for accounting

This distance learning course is available with a certificate!

Further information

Start dates and details

15.06.2025

Details

Booking number: 30306

€ 1.990,- plus VAT.

€ 2,368.10 incl. VAT.

Details

approx. 80 hours

Partial payments are possible for this event.

You will receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.

1st partial invoice:
€ 663.33 plus VAT.
€ 789.36 incl. VAT.
2nd partial invoice:
€ 663.33 plus VAT.
€ 789.36 incl. VAT.
3rd partial invoice:
€ 663.33 plus VAT.
€ 789.36 incl. VAT.

Flexible start

Entry is possible between the start dates by arrangement.
Tel.: 0761 898-4422

15.07.2025

Details

Booking number: 30306

€ 1.990,- plus VAT.

€ 2,368.10 incl. VAT.

Details

approx. 80 hours

Partial payments are possible for this event.

You will receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.

Flexible start

Entry is possible between the start dates by arrangement.
Tel.: 0761 898-4422

15.08.2025

Details

Booking number: 30306

€ 1.990,- plus VAT.

€ 2,368.10 incl. VAT.

Details

approx. 80 hours

Partial payments are possible for this event.

You will receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.

Flexible start

Entry is possible between the start dates by arrangement.
Tel.: 0761 898-4422

15.09.2025

Details

Booking number: 30306

€ 1.990,- plus VAT.

€ 2,368.10 incl. VAT.

Details

approx. 80 hours

Partial payments are possible for this event.

You will receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.

Flexible start

Entry is possible between the start dates by arrangement.
Tel.: 0761 898-4422

15.10.2025

Details

Booking number: 30306

€ 1.990,- plus VAT.

€ 2,368.10 incl. VAT.

Details

approx. 80 hours

Partial payments are possible for this event.

You will receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.

Flexible start

Entry is possible between the start dates by arrangement.
Tel.: 0761 898-4422

15.11.2025

Details

Booking number: 30306

€ 1.990,- plus VAT.

€ 2,368.10 incl. VAT.

Details

approx. 80 hours

Partial payments are possible for this event.

You will receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.

Flexible start

Entry is possible between the start dates by arrangement.
Tel.: 0761 898-4422

15.02.2026

Details

Booking number: 30306

€ 1.990,- plus VAT.

€ 2,368.10 incl. VAT.

Details

approx. 80 hours

Partial payments are possible for this event.

You will receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.

Flexible start

Entry is possible between the start dates by arrangement.
Tel.: 0761 898-4422

15.03.2026

Details

Booking number: 30306

€ 1.990,- plus VAT.

€ 2,368.10 incl. VAT.

Details

approx. 80 hours

Partial payments are possible for this event.

You will receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.

Flexible start

Entry is possible between the start dates by arrangement.
Tel.: 0761 898-4422

15.04.2026

Details

Booking number: 30306

€ 1.990,- plus VAT.

€ 2,368.10 incl. VAT.

Details

approx. 80 hours

Partial payments are possible for this event.

You will receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.

Flexible start

Entry is possible between the start dates by arrangement.
Tel.: 0761 898-4422

Sufficient places are still free.

Don't wait too long to book.

Fully booked.

Training is guaranteed to take place

Booking number: 30306

€ 1.990,- plus VAT.

€ 2,368.10 incl. VAT.

Details

approx. 80 hours

Partial payments are possible for this event.

You will receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.

Flexible start

Entry is possible between the start dates by arrangement.
Tel.: 0761 898-4422

Booking number: 30306

€ 1.990,- plus VAT.

€ 2,368.10 incl. VAT.

Details

approx. 80 hours

Partial payments are possible for this event.

You will receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.

Flexible start

Entry is possible between the start dates by arrangement.
Tel.: 0761 898-4422

Please note: We use third-party tools for selected events. Personal data of the participant will be passed on to them for the implementation of the training offer. You can find more information in our privacy policy.

About us – The Haufe Akademie

Your optimizer, innovator and companion since 1978 -
Your professional partner for professional development and seminars, training courses and topical conferences.

Whether on site, live online or in-house - our customised solutions, our claim to the highest level of consulting expertise and training tailored to your needs simplify the acquisition of skills for the working world of the future and sustainably facilitate professional development.

A wide range of seminars, individual coaching and our flexible formats support HR managers and decision-makers in shaping the future and developing employees, in-house teams and companies.

Experience the benefits of online training from the comfort of your own home. Our online formats meet the highest quality standards and are in no way inferior to face-to-face events in terms of practical relevance. Learn together live online in interactive groups or digitally at a time of your choice.

2,500+ further training

600,000+ apprentices per year

Over 95% positive reviews

2,500 trainers and coaches

17,500+ training courses held per year

Call us or send an email