The professional annual statement of accounts in the WEG 2024/2025

Basic principles of accounting

• Income and expenditure accounting, preparatory measures for the annual financial statements, optimization of invoicing and payment transactions.
• Billing logic and structure.

Correct and legally compliant annual accounts

• Resolutions on accounting and the business plan.

• Total/individual accounts, total of individual accounts, options for creating various reserves and their presentation, account development; pitfalls and solution strategies in practice.
• Allocations to the maintenance reserve and special allocations, costs to be billed based on consumption, distribution of insurance benefits and deductibles, legal costs, limits of income and expenditure accounting.
• Settlement peak and balance.
• Heating bill.

The asset report and the maintenance reserve in the annual financial statements

• Content and presentation of the asset report, owners' claims for submission and correction.
• Maintenance reserve and administrative assets, plausibility check of the settlement package, liquidity structures of owners' associations.
• Receivables and liabilities.

Purchaser liability

• Settlement peak in total/individual invoice, regulations in the declaration of division.

Presentation of tax-relevant facts in the annual financial statements

• Interest income/settlement tax, withdrawals from reserves, maintenance reserve in the event of sale.

The settlement of costs in ZPO proceedings

• Limited contestability of the statement of account and the business plan.
• Owner's right to correction of the statement.
• Exemption of plaintiffs in proceedings to contest resolutions.