Intensive accounting, tax and finance qualification program

The concept

• In a compact form, this qualification program imparts sound knowledge in the areas of accounting and financial reporting, corporate taxes and corporate finance.
• The application-oriented training provides expert know-how and experience from professionals in the field for professionals in the field.
• The program's interdisciplinary and stringent approach and seminar schedule do justice to the demanding work of an accounting manager. The three modules selected represent the requirements profile of accounting management.
• The qualification program consists of three modules, which are spread over 5.5 days and can therefore be completed in one week.

Contents

Module 1: 2 days

Accounting and financial reporting

• Internal vs. external accounting.
• HGB regulations on the preparation of annual financial statements, legal standards (HGB, IDW), relationship between commercial and tax balance sheets, size categories, annual audit, deadlines, scope and place of disclosure of annual financial statements, BilRUG.
• Accounting - recognition and measurement (including eligibility for recognition in the balance sheet, beneficial ownership, contingent liabilities, acquisition and production costs).
• Accounting for selected balance sheet items and circumstances (including fixed and current assets, including equity of partnerships and corporations, provisions, calculation of deferred taxes, translation of foreign currency transactions).
• Accounting policy: measures shaping the facts, discretionary powers, accounting options.
• Supplementary example cases.

Module 2: 2 days

Corporate taxation - essential principles for accounting

• Systematic overview of company tax law - the most important types of tax in practice.
• Assessment basis of income tax types.
• Taxation of the company and the shareholders - Taxation systems of the various corporate legal forms.
• Methods of determining income.
• Transfer prices.
• Income tax: in particular special rules such as interest and license barriers as well as dividend taxation.
• Corporation tax: including an overview of the German Corporation Tax Act (KStG), tax liability, composition of taxable equity, hidden profit distribution and hidden contribution, capital gains taxation, loss utilization, corporate tax group.
• Trade tax: including an overview of the Trade Tax Act, tax liability, system of additions and deductions, breakdown cases, trade tax group.
• VAT: including an overview of the German VAT Act, taxability and tax liability, entrepreneurial status, place of performance, VAT group.
• Supplementary exercises for consolidation and discussion

Module 3: 1.5 days

Finances

• Overview of corporate financing and financing instruments (including external and internal forms of financing, equity measures, bank loans and alternatives, mezzanine financing instruments).
• Internal financing: including profit retention, working capital management, cash flow.
• External financing: including equity financing, loan financing, venture capital, mezzanine financing, event-driven financing alternatives, public funding programs.
• Cash management, cash pooling.
• Financial and liquidity planning: development and implementation of financial planning in day-to-day business, optimized use of financial planning within and outside the company.
• Analysis of key financial figures.
• Investment appraisal using various investment calculation methods.
• Mergers & acquisitions: from due diligence to post-merger integration, investment life cycle, exit strategies.
• Bank communication, investor relations, financial reporting.
• Case study: Comparative considerations and calculations on corporate financing and investment appraisal