Accounting correspondence course

Author: Danuta Ratasiewicz

• Balance sheet: timing, structure and inventory changes.
• Income statement and classification variants.
• The account principle.
• Creating and posting accounts.
• Personal accounts.
• Closing of accounts.
• Simple and compound accounting record.
• DATEV chart of accounts SKR 03 and SKR 04.
• Value added tax: tax rates, posting, advance VAT return.

Author: Danuta Ratasiewicz

• Valuation rules: Acquisition and production costs.
• Postings in the area of fixed and current assets.
• Maintaining equity, provision and liability accounts.
• Typical business transactions in the income and expense area.
• Reports in the accounting department.

Author: Danuta Ratasiewicz

• Basics and methods of wage/salary postings.
• Forms of remuneration and statutory deductions.
• Non-wage labor costs.
• Personnel expenses for special groups of people.
• Important notifications and forms.

Author: Michaela Spaggiari

• Taxes and ancillary tax benefits: Reading and understanding laws correctly, late payment surcharges according to § 240 AO, late payment surcharge § 152 AO, penalty payment, interest.
• Corporate income tax: determination of taxable income, application of income tax regulations, corporate income tax rate.  
• Value-added tax: check scheme, delivery or other service, types of deliveries, determination of the tax base and application of the tax rate.
• Trade tax: profit from business operations and trade income, calculation scheme for determining trade tax, trade tax multiplier.
• Deferred taxes: Distinguishing the type of difference, recognizing, forming and reversing deferred taxes.

Author: Prof. Dr. Dejan Engel-Ciric

• Intangible assets.
• Property, plant and equipment.
• Selected practical problems in accounting for property, plant and equipment.
• Accounting for financial assets.
• Presentation of the statement of changes in fixed assets.
• Differences between tax and commercial balance sheets.

Author: Prof. Dr. Dejan Engel-Ciric

• Accrual of fixed and current assets to other items.
• Supplies.
• Valuation of receivables and other assets.
• Valuation of marketable securities.
• Cash on hand and bank balances.

Author: Danuta Ratasiewicz

• Forms and characteristics of liabilities.
• Liability valuation in commercial and tax law.
• Types and characteristics of provisions.
• Creation and reversal of liabilities and provisions.
• Liabilities.

Authors: Michéle Schwirkslies , Jean Bramburger-Schwirkslies

• Intensive repetition of the balance sheet and income statement.
• Successfully managing the annual financial statements.
• Recognition and reconciliation of fixed assets, including depreciation and amortization.
• Recognition and measurement of individual current asset items.
• The presentation of equity.
• The treatment of provisions and liabilities.
• Accounting options, requirements and prohibitions.
• Preparations for the end of the year.
• Notes and management report.

• Practical Topic: Payroll Tax (90 min.)
• Practical Topic: Postingwith Supporting Documents (120 min.)
• Special Topic: InternationalShipments - EU (90 min.)
• Special Topic: InternationalShipments - Third Countries (90 min.)

• Legal text HGB.
• Specialist database: Haufe Finance Office Professional (free for 6 months).
• Book "Correct account assignment from A-Z".
• Insight into cost and activity accounting