Posting difficult business transactions correctly

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 post 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.