Year-end postings I

Preparation of the annual financial statements for new and re-entrants

This training is held in German.
Preparing the balance sheet and income statement in accordance with commercial and tax law requires extensive specialist knowledge, which must always be up to date with the latest legal requirements. In this training , you will be systematically introduced to this sometimes complex subject matter, building on your solid accounting knowledge. Using illustrative exercises and practical examples, you will gain confidence in the key accounting and valuation issues - including the Growth Opportunities Act - and will thus be able to prepare your annual financial statements competently and properly.

Contents

Year-end closing

  • Basics of the annual financial statements, legal and valuation regulations, inventory preparation and implementation, reconciliation of accounting, prepaid expenses and deferred income, other receivables, sales/pre-tax validation, accruals and deferrals, etc. up to the P&L, digitization in accounting.

Year-end postings

  • Fixed assets: including straight-line, declining-balance, progressive and performance depreciation, special tax depreciation, depreciation of hardware and software, production/maintenance costs, assets under construction, GWGs, collective items for pool assets, statement of changes in fixed assets (changes as a result of BilRUG).
  • Capitalization of leasehold improvements and leasehold conversions, sham components.
  • Intangible assets, software (incl. customizing), accruals for research and development, dividend restrictions.
  • Financial assets, valuation of investments.
  • Inventories: work in progress and finished goods, lower of cost or market - partial write-downs.
  • Receivables: Specific and general bad debt allowances.
  • Equity, liabilities and provisions.
  • Prepaid expenses and deferred charges: e.g. discounts.
  • Profit and loss account: total cost method, cost of sales method.

Important information from legislation and case law

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

You are familiar with accounting and would like to develop your skills further or are planning to start or return to the field of balance sheet preparation. The experienced speaker will use practical examples to help you practise typical issues, such as how to

  • apply general valuation principles,
  • Balance fixed assets and determine depreciation,
  • The conceptual distinction between production costs, maintenance and modernization,
  • value advance payments made and received,
  • Determine changes in the value of financial assets,
  • Assess receivables,
  • Recognize changes in equity,
  • Determine provisions (new regulation of pension provisions) and assess liabilities, and
  • which form prepaid expenses and deferred charges.

This will give you confidence in the key accounting and valuation issues.
We will be happy to forward your questions to the speaker in advance.

Preparation for participants taking the e-exam.

Methods

Lecture, case studies, design examples

Recommended for

Employees from financial and balance sheet accounting, accounting and tax offices who are involved in the annual financial statements.

Open Badges - Show what you can do digitally too.

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Further recommendations for "Year-end closing entries I"

Attendees comments

"The content was presented in a very understandable and interesting way."

Michaela Figlestahler
Memento Verlag AG, Freiburg im Breisgau

"The instructor is very competent. The training was perfect!"

Claudine Heinrich
Geiler, Heinz & Jundt GmbH, Kehl

"A really successful event. Mr. Bantele is a very good communicator of his expertise."

Birte Kühl
Wealth Management Capital Holding GmbH, Munich

"The speaker always responded to questions and provided competent, detailed and understandable information."

Petra Józefów
Arbeiterwohlfahrt Kreisverband Viersen e.V., Kempen

"The training is great for newcomers! You should definitely bring previous knowledge with you, that makes the whole thing a lot easier. It's great to refresh what you've learned in the past and adapt it to the current legal requirements. More intensive training is certainly needed to really learn the subject matter in the long term."

Christoph Diesch
Eppendorf AG, Hamburg

"I particularly liked the high level of realism, as everyone was able to contribute "their own cases"."

Kathrin Riepe
LEO Pharma GmbH, Neu-Isenburg

Seminar evaluation for "Year-end closing entries I"

4.7 from 5
with 1155 reviews
training content:
4.5
Content comprehensibility:
4.7
Practical relevance:
4.3
Trainer expertise:
4.9
Participant orientation:
4.8
Method variety:
4.7
On-site training together
Booking number
8134
€ 1.390,- plus VAT
2 days
in 11 locations
11 Events
German
In-person trainings
Joint online training
Booking number
32215
€ 1.390,- plus VAT
2 days
Online
16 Events
German
Live online events
Train several employees internally
Pricing upon request
  • Customized training courses according to your needs
  • Directly at your premises or online
  • Cost advantage from 5 participants
  • We contact you within 24 hours (Mon-Fri)
2 days
In-person or Online

This training is available as part of course:

certified financial accountant course

Start dates and details

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12.06.2025
Live-Online
Booking number: 32215
€ 1.390,- plus VAT.
€ 1,654.10 incl. VAT.
Course
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Days & Times
2 days
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Thursday, 12.06.2025

09:00 am - 5:00 pm

Friday, 13.06.2025

09:00 am - 4:30 pm

24.06.2025
Düsseldorf
Booking number: 8134
€ 1.390,- plus VAT.
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Sheraton Düsseldorf Airport Hotel
Sheraton Düsseldorf Airport Hotel
Terminal Ring 4, 40474 Düsseldorf
Room rate: € 156,42 plus VAT.
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Tuesday, 24.06.2025

09:00 am - 5:00 pm

Wednesday, 25.06.2025

09:00 am - 4:30 pm

Fee includes
The participation fee includes
  • one joint lunch per full seminar day,
  • Catering during breaks and
  • extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
14.07.2025
Munich
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Hotel Excelsior by Geisel
Hotel Excelsior by Geisel
Schützenstr. 11, 80335 Munich
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Monday, 14.07.2025

09:00 am - 5:00 pm

Tuesday, 15.07.2025

09:00 am - 4:30 pm

Fee includes
The participation fee includes
  • one joint lunch per full seminar day,
  • Catering during breaks and
  • extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
28.07.2025
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Monday, 28.07.2025

09:00 am - 5:00 pm

Tuesday, 29.07.2025

09:00 am - 4:30 pm

14.08.2025
Live-Online
Booking number: 32215
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€ 1,654.10 incl. VAT.
Course
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Thursday, 14.08.2025

09:00 am - 5:00 pm

Friday, 15.08.2025

09:00 am - 4:30 pm

26.08.2025
Berlin
Booking number: 8134
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andel's by Vienna House
andel's by Vienna House
Landsberger Allee 106, 10369 Berlin
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Tuesday, 26.08.2025

09:00 am - 5:00 pm

Wednesday, 27.08.2025

09:00 am - 4:30 pm

Fee includes
The participation fee includes
  • one joint lunch per full seminar day,
  • Catering during breaks and
  • extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
22.09.2025
Live-Online
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Monday, 22.09.2025

09:00 am - 5:00 pm

Tuesday, 23.09.2025

09:00 am - 4:30 pm

06.10.2025
Hamburg
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Mercure Hotel Hamburg City
Mercure Hotel Hamburg City
Amsinckstraße 53, 20097 Hamburg
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Monday, 06.10.2025

09:00 am - 5:00 pm

Tuesday, 07.10.2025

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Fee includes
The participation fee includes
  • one joint lunch per full seminar day,
  • Catering during breaks and
  • extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
06.10.2025
Live-Online
Booking number: 32215
€ 1.390,- plus VAT.
€ 1,654.10 incl. VAT.
Course
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Monday, 06.10.2025

09:00 am - 5:00 pm

Tuesday, 07.10.2025

09:00 am - 4:30 pm

11.11.2025
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Tuesday, 11.11.2025

09:00 am - 5:00 pm

Wednesday, 12.11.2025

09:00 am - 4:30 pm

02.12.2025
Frankfurt a. M.
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INNSIDE Frankfurt Ostend
INNSIDE Frankfurt Ostend
Hanauer Landstraße 81, 60314 Frankfurt a. M.
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Tuesday, 02.12.2025

09:00 am - 5:00 pm

Wednesday, 03.12.2025

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The participation fee includes
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  • extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
17.12.2025
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Wednesday, 17.12.2025

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Thursday, 18.12.2025

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12.01.2026
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Monday, 12.01.2026

09:00 am - 5:00 pm

Tuesday, 13.01.2026

09:00 am - 4:30 pm

29.01.2026
Cologne/Rösrath
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GenoHotel Forsbach
GenoHotel Forsbach
Raiffeisenstraße 10-16, 51503 Cologne/Rösrath
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Thursday, 29.01.2026

09:00 am - 5:00 pm

Friday, 30.01.2026

09:00 am - 4:30 pm

Fee includes
The participation fee includes
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  • Catering during breaks and
  • extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
10.02.2026
Live-Online
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Tuesday, 10.02.2026

09:00 am - 5:00 pm

Wednesday, 11.02.2026

09:00 am - 4:30 pm

09.03.2026
Stuttgart
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Parkhotel Messe-Airport
Parkhotel Messe-Airport
Filderbahnstrasse 2, 70771 Stuttgart
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Monday, 09.03.2026

09:00 am - 5:00 pm

Tuesday, 10.03.2026

09:00 am - 4:30 pm

Fee includes
The participation fee includes
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  • Catering during breaks and
  • extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
26.03.2026
Live-Online
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Course
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Thursday, 26.03.2026

09:00 am - 5:00 pm

Friday, 27.03.2026

09:00 am - 4:30 pm

13.04.2026
Schoenefeld
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Intercity Hotel Airport Area North
Intercity Hotel Airport Area North
Am Seegraben 2, 12529 Schönefeld
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Monday, 13.04.2026

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Tuesday, 14.04.2026

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The participation fee includes
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  • Catering during breaks and
  • extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
22.04.2026
Live-Online
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Wednesday, 22.04.2026

09:00 am - 5:00 pm

Thursday, 23.04.2026

09:00 am - 4:30 pm

21.05.2026
Live-Online
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€ 1,654.10 incl. VAT.
Course
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Thursday, 21.05.2026

09:00 am - 5:00 pm

Friday, 22.05.2026

09:00 am - 4:30 pm

09.06.2026
Munich
Booking number: 8134
€ 1.390,- plus VAT.
€ 1,654.10 incl. VAT.
Venue
Holiday Inn Unterhaching
Holiday Inn Unterhaching
Inselkammerstraße 7-9, 82008 Munich
Room rate: € 125,03 plus VAT.
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Tuesday, 09.06.2026

09:00 am - 5:00 pm

Wednesday, 10.06.2026

09:00 am - 4:30 pm

Fee includes
The participation fee includes
  • one joint lunch per full seminar day,
  • Catering during breaks and
  • extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
22.06.2026
Live-Online
Booking number: 32215
€ 1.390,- plus VAT.
€ 1,654.10 incl. VAT.
Course
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Technical notes
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Days & Times
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Monday, 22.06.2026

09:00 am - 5:00 pm

Tuesday, 23.06.2026

09:00 am - 4:30 pm

09.07.2026
Frankfurt a. M.
Booking number: 8134
€ 1.390,- plus VAT.
€ 1,654.10 incl. VAT.
Venue
Flemings Hotel Frankfurt Main-Riverside
Flemings Hotel Frankfurt Main-Riverside
Lange Straße 5-9, 60311 Frankfurt a. M.
Room rate: € 115,40 plus VAT.
Arrival via Deutsche Bahn
Train tickets to this event starting at € 51,90.
Days & Times
2 days
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Thursday, 09.07.2026

09:00 am - 5:00 pm

Friday, 10.07.2026

09:00 am - 4:30 pm

Fee includes
The participation fee includes
  • one joint lunch per full seminar day,
  • Catering during breaks and
  • extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
29.07.2026
Live-Online
Booking number: 32215
€ 1.390,- plus VAT.
€ 1,654.10 incl. VAT.
Course
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Technical notes
We use various software to conduct our online events.
Days & Times
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Limited number of participants

Wednesday, 29.07.2026

09:00 am - 5:00 pm

Thursday, 30.07.2026

09:00 am - 4:30 pm

18.08.2026
Live-Online
Booking number: 32215
€ 1.390,- plus VAT.
€ 1,654.10 incl. VAT.
Course
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Technical notes
We use various software to conduct our online events.
Days & Times
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Limited number of participants

Tuesday, 18.08.2026

09:00 am - 5:00 pm

Wednesday, 19.08.2026

09:00 am - 4:30 pm

01.09.2026
Hamburg
Booking number: 8134
€ 1.390,- plus VAT.
€ 1,654.10 incl. VAT.
Venue
Holiday Inn Hamburg - City Nord
Holiday Inn Hamburg - City Nord
Kapstadring 2A, 22297 Hamburg
Room rate: € 123,82 plus VAT.
Arrival via Deutsche Bahn
Train tickets to this event starting at € 51,90.
Days & Times
2 days
Limited number of participants

Tuesday, 01.09.2026

09:00 am - 5:00 pm

Wednesday, 02.09.2026

09:00 am - 4:30 pm

Fee includes
The participation fee includes
  • one joint lunch per full seminar day,
  • Catering during breaks and
  • extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
23.09.2026
Live-Online
Booking number: 32215
€ 1.390,- plus VAT.
€ 1,654.10 incl. VAT.
Course
zoom
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Technical notes
We use various software to conduct our online events.
Days & Times
2 days
Limited number of participants

Wednesday, 23.09.2026

09:00 am - 5:00 pm

Thursday, 24.09.2026

09:00 am - 4:30 pm

Sufficient places are still free.
Don't wait too long to book.
Fully booked.
Training is guaranteed to take place
The next booking ensures this course will take place
Booking number: 8134
€ 1.390,- plus VAT.
€ 1,654.10 incl. VAT.
Details
2 days
Limited number of participants
Fee includes
The participation fee includes
  • one joint lunch per full seminar day,
  • Catering during breaks and
  • extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
Booking number: 32215
€ 1.390,- plus VAT.
€ 1,654.10 incl. VAT.
Details
2 days
Limited number of participants
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