Contents
Year-end closing
- Recognition and disclosure regulations of the balance sheet, legal and valuation regulations, inventory preparation and implementation, supplementary balance sheet regulations for corporations, income statement regulations, structuring options of balance sheet tax law, unscheduled depreciation, valuation issues of receivables and liabilities in foreign currency, balance sheet adjustment, balance sheet amendment, fast close, digitization in accounting.
- Basics of annual financial statements, legal and valuation regulations, inventory preparation and implementation.
Year-end postings
- Balance fixed and current assets, determine depreciation, advance payments made.
- Liabilities: interest-bearing and non-interest-bearing liabilities, advance payments received.
- Leasing.
- Deferred taxes.
- Prepaid expenses and deferred charges: ARAP, discount, PRAP.
- Provisions: Additions, reversals, utilization, discounting, lump-sum method, statement of changes in provisions.
- Pension provisions.
- Special tax features: Transfer of hidden reserves in accordance with Section 6b EStG, investment deduction, reserve for replacement purchases, subsidy reserve.
- Valuation units: Principles, special features and effects on the balance sheet and income statement.
Management report, segment reporting, sustainability report
Cash flow statement
Investment valuation
Group accounting principles
Current changes in commercial and tax 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
Increased cost pressure, especially in small and medium-sized companies, means that the annual financial statements must be prepared in addition to the ongoing bookkeeping. This training provides you with specific practical knowledge to prepare your annual financial statements in a targeted and reliable manner and to suggest attractive structures.
- You will be guided step by step from the inventory to account reconciliation, accruals and depreciations to the income statement, balance sheet, notes and management report.
- You will acquire the know-how to prepare and complete your annual financial statements in a qualified manner and to deal with typical accounting problems.
- Using case studies, the experienced speaker will discuss and practise difficult year-end postings with you.
- You will receive information on current trends in case law and legislation so that you can react more quickly in the interests of your company.
We will be happy to forward your questions to the speaker in advance.
Methods
Lecture, case studies, design examples,
Recommended for
Accountants and qualified Employees who want to take on new tasks in this field of work, accounting/tax/controlling managers, commercial managers, entrepreneurs and managing directors from all sectors.
Participation in the training "Year-end accounting I" is not required.
Further recommendations for "Year-end closing entries II"
Attendees comments
"The practical relevance in the seminars was very good and you got a lot of useful tips."

"A very informative and well-structured training with a lively and practical presentation. Questions and content were dealt with well so that the topics could be understood well."

Seminar evaluation for "Year-end accounting II"







8792
Start dates and details
Thursday, 26.06.2025
09:00 am - 5:00 pm
Friday, 27.06.2025
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
Thursday, 28.08.2025
09:00 am - 5:00 pm
Friday, 29.08.2025
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Tuesday, 09.09.2025
09:00 am - 5:00 pm
Wednesday, 10.09.2025
09:00 am - 4:30 pm

Wednesday, 24.09.2025
09:00 am - 5:00 pm
Thursday, 25.09.2025
09:00 am - 4:30 pm

Thursday, 13.11.2025
09:00 am - 5:00 pm
Friday, 14.11.2025
09:00 am - 4:30 pm
Thursday, 04.12.2025
09:00 am - 5:00 pm
Friday, 05.12.2025
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Thursday, 12.02.2026
09:00 am - 5:00 pm
Friday, 13.02.2026
09:00 am - 4:30 pm
Wednesday, 11.03.2026
09:00 am - 5:00 pm
Thursday, 12.03.2026
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Monday, 27.04.2026
09:00 am - 5:00 pm
Tuesday, 28.04.2026
09:00 am - 4:30 pm
Thursday, 11.06.2026
09:00 am - 5:00 pm
Friday, 12.06.2026
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Wednesday, 24.06.2026
09:00 am - 5:00 pm
Thursday, 25.06.2026
09:00 am - 4:30 pm

Thursday, 20.08.2026
09:00 am - 5:00 pm
Friday, 21.08.2026
09:00 am - 4:30 pm
Thursday, 03.09.2026
09:00 am - 5:00 pm
Friday, 04.09.2026
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Monday, 28.09.2026
09:00 am - 5:00 pm
Tuesday, 29.09.2026
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.