Contents
Audit techniques for current accounting
- Correct invoices and credit notes, input tax deduction.
- Correctly record additions and disposals of fixed assets, GWG alternatives and fixtures.
- Capitalization or expense, acquisition and incidental acquisition costs or running costs.
- Operating expenses - partially and fully deductible.
- Hospitality expenses, gifts, travel expenses.
- Correctly book your employees' benefits in kind.
- Company cars and their private use.
- Treatment of advance payments made and received as well as retentions.
- Special features of leasing.
Taxes
- Input tax deduction for taxable and tax-free sales.
- Reverse charge for VAT in accordance with § 13b UStG, waste materials, metals, construction services, etc.
- Building deduction tax.
Preparations for the end of the year
- Adjustment entries after a tax audit.
- Overview of relevant contents of the GoBD.
- Overview of fixed assets and depreciation.
- Write off receivables, impact on profit and VAT.
- Recognition of goods and products.
- Accrual of expenses and income.
- Recognition and reversal of provisions.
- Discounting of liabilities.
Learning environment
In your online learning environment, you will find useful information, downloads and extra services for this qualification measure after you have registered.
Your benefit
This training gives you more security when recording your current bookkeeping through to preparing the provisional annual financial statements. Your tax consultant can provide your company with optimal advice based on your evaluations. You can also use these figures to provide valuable support for cost accounting and controlling. New GoBD or ZUGFeRD regulations are also covered.
- You will deepen your knowledge of bookkeeping and accounting techniques.
- During the accounting process, you can recognize whether further postings are required to correctly record the business transaction.
- They recognize the connections between the balance sheet and income statement and have an overview of the current year as well as previous and subsequent years.
Selected examples show you how to proceed. You will receive a reference work that you can refer to again and again in practice.
Methods
Theory prepared for practice, case studies, beamer presentation.
Recommended for
Employees from accounting and tax offices.
Seminar evaluation for "Posting difficult business transactions correctly"







31626
Start dates and details
Tuesday, 01.07.2025
09:00 am - 5:00 pm
Wednesday, 02.07.2025
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Wednesday, 27.08.2025
09:00 am - 5:00 pm
Thursday, 28.08.2025
09:00 am - 5:00 pm

Monday, 10.11.2025
09:00 am - 5:00 pm
Tuesday, 11.11.2025
09:00 am - 5:00 pm
Monday, 09.02.2026
09:00 am - 5:00 pm
Tuesday, 10.02.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.