Distance learning course in accounting according to the current HGB

Analyzing and Preparing Financial Statements in Accordance with the Latest Legislation

Correspondence course
This distance learning course is held in German.
In the distance learning course on Accounting According to the Current German Commercial Code (HGB), you’ll develop practical skills to confidently prepare annual financial statements in accordance with the HGB. You’ll learn how to structure the balance sheet, income statement, notes to the financial statements, and management report in compliance with regulations, correctly account for deferred taxes, and value current assets and financial assets in accordance with the rules. You’ll benefit directly from this in your day-to-day work: You’ll work in compliance with legal requirements in accounting, take advantage of the flexibility offered by commercial law, and improve your company’s external presentation. All course materials are available online or in print—supplemented by in-depth online seminars.

Certified by the East Bavarian University of Applied Sciences Amberg-Weiden (OTH): Quality, relevance, and structure were reviewed and awarded a grade of 1.4.

 

The distance learning course "Bilanzierung nach aktuellen HGB" has been tested and approved by the Staatliche Zentralstelle für Fernunterricht (ZFU) in Cologne under the number 7380721.

Module
Fundamentals of accounting, valuation and reporting in accordance with HGB
Fundamentals of accounting, valuation and reporting in accordance with HGB

Author: Prof. Dr. Dejan Engel-Ciric

  • Normative principles of accounting under commercial law.
  • Fundamentals of accounting and valuation.
  • Accounting and valuation principles.
  • Delimitation of the balance sheet content in terms of reason and amount.
  • Mapping of business activities in accounting.
  • Publicity.
  • Sustainability reporting.
Module
Presentation of the annual financial statements
Presentation of the annual financial statements

Author: Prof. Dr. Jörg Wöltje

  • Preparation of the annual financial statements.
  • Balance sheet presentation.
  • Profit and loss account (P&L).
  • Cash flow statement.
  • Statement of changes in equity.
  • Disclosure requirements in the notes.
  • Notes to the financial statements.
  • The management report.
Module
Intangible assets and property, plant and equipment
Intangible assets and property, plant and equipment

Author: Prof. Dr. Dejan Engel-Ciric

  • Intangible assets.
  • Valuation of intangible assets.
  • Special features of goodwill.
  • Property, plant and equipment.
  • Prerequisites.
  • Valuation of property, plant and equipment.
  • Selected problem cases from practice.
  • Differences between the commercial balance sheet and the tax balance sheet for fixed assets.
Module
Financial assets
Financial assets

Author: Prof. Dr. Karsten Lorenz

  • Financial assets: definition and delimitation.
  • Initial and subsequent measurement of financial instruments.
  • Investments, loans, securities, company shares.
  • Accounting for structured financial instruments.
  • Accounting treatment of hedging transactions.
  • Requirements for hedging transactions and their accounting treatment.
Module
Current assets
Current assets

Author: Ursula Zickgraf-Gehl

  • Recognition of current assets and differentiation from fixed assets.
  • Recognition: inventories, receivables and other assets, securities.
  • Rating.
  • Foreign currency transactions.
  • Valuation of receivables.
  • Prepaid expenses and deferred charges.
Module
Equity and liabilities
Equity and liabilities

Authors: Michéle Schwirkslies , Jean Bramburger-Schwirkslies

  • Equity.
  • Components of balance sheet equity.
  • Capital reduction/increase.
  • Mezzanine capital.
  • Liabilities.
  • Components of liabilities.
  • Recognition, measurement and maturity of liabilities.
Module
Pension obligations and other provisions
Pension obligations and other provisions

Author: Prof. Dr. Dejan Engel-Ciric

  • Basic concept of accounting for provisions.
  • Recognition of provisions.
  • Valuation of provisions.
  • Recognition of risks after the balance sheet date.
  • Notes to the financial statements.
  • ABC of provisions.
Module
Deferred taxes
Deferred taxes

Author: Ursula Zickgraf-Gehl

  • New balance sheet-oriented temporary concept and comparison with previous law.
  • Measurement of deferred taxes.
  • Distribution and transfer ban.
  • Recognition in the balance sheet and prohibition of offsetting.
  • Use cases of deferred taxes.
Module
Consolidated financial statements and consolidation
Consolidated financial statements and consolidation

Author: Prof. Dr. Dejan Engel-Ciric

  • Principles of preparing consolidated financial statements and group accounting obligations in accordance with HGB.
  • Preparation of the separate financial statements for inclusion in the consolidated financial statements.
  • Capital consolidation in the case of full consolidation.
  • Debt consolidation.
  • Elimination of intermediate results.
  • Consolidation of income and expenses.
  • Equity valuation.
  • Quota consolidation.
  • Notes to the consolidated financial statements.
  • Group Management Report.
Module
Balance sheet policy and balance sheet analysis
Balance sheet policy and balance sheet analysis

Author: Frank Wetzel

  • Current development of balance sheet policy and balance sheet analysis according to BilMoG.
  • Objectives, measures and instruments of accounting policy.
  • Room for maneuver in practice.
  • Objectives and principles of practice-oriented balance sheet analysis.
  • Selected asset and capital structure ratios.
  • Key figures on liquidity and financial strength.
  • Performance and return ratios.
Online seminars
3 online seminars included
3 online seminars included
  • In-Depth Study: Current Assets (90 min.)
  • In-Depth Study: Financial Assets (90 min.)
  • In-Depth Study: Deferred Taxes (90 min.)

 

Additional content
Benefit from additional content
Benefit from additional content

Specialist database: Haufe Finance Office Professional (free for 6 months)

Flexible continuing education—anytime, anywhere.  

  • 18months of access:No time pressure—you set the pace.  
  • Print & digital:Learn anytime, anywhere—with your printed and digital learning materials.  
  • Optional online seminars:Expand your knowledge live with experts.  

 

 

Your all-inclusive package – guided from start to finish   

  • Get started right away: Access all course content online as soon as the course begins. We’ll mail your printed study materials to you.   
  • Always supported: e-mail, interactive quizzes, and regularly updated content.   
  • Learn together: Join the learning community to ask questions and join study groups.  

Your benefit

 

  • Annual Financial Statements:Prepare and structure the balance sheet, income statement, and notes in compliance with the German Commercial Code (HGB).
  • Assessment:Value and record current assets, fixed assets, and financial instruments in accordance with the rules.
  • Equity and Liabilities:Accurately recording capital structure and mezzanine financing on the balance sheet.
  • Provisions:Recognize and measure risks and pension obligations in accordance with regulations.
  • Deferred Taxes:Correctly recognize and report temporary differences in accordance with the temporary difference concept.
  • Financial Reporting Policy:Make strategic use of the flexibility allowed under commercial law and apply key financial ratios with confidence.

Certificate available:

Complete your distance learning course with the online examcertified in Accounting.” You can find all the details in the “certified in Accounting” distance learning course (34269).

Tool

The following third-party tool can be used in the event:

Recommended for

  • Professionals in the fields of financial reporting, accounting, and annual financial statements who wish to systematically deepen their knowledge of the German Commercial Code (HGB).
  • practitioners and controllingpractitioners who want to gain a solid grasp of deferred taxes and provisions.
  • Employees in corporate accounting and financial reporting who want to gain a practical understanding of consolidation.
  • Finance professionals and executives who want to competently apply accounting policies and analysis.
  • career changers the fields of controlling, taxation, or business administration who want to systematically build their knowledge of HGB accounting.

Distance learning with Haufe Akademie:
Flexible further education ‐ when and where you want!

Haufe Akademie's distance learning courses offer you maximum flexibility for your professional development. They include self-study phases with modern e-learning elements and thus guarantee your learning success.

Distance learning with Haufe Akademie:
Flexible further education ‐ when and where you want!

Flexible: You learn independently of time and place

Practice-oriented: Comprehensive knowledge, prepared for you with practical relevance

Up to date: The content in your personal online learning environment is updated on an ongoing basis.

Success confirmed: A certificate of attendance and a badge confirm your participation and the high quality of the course content

Individual: On request, we can extend the access time to all course content free of charge.

Open Badges - Show what you can do digitally too.

Open Badges are recognized, digital certificates of participation. These verifiable credentials are the current standard for integration in career networks such as LinkedIn.

With them, you digitally demonstrate the competences you possess. After successful completion, you will receive an Open Badge from us.

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Digital learning for individuals
Booking number
30306
€ 1.990,- plus VAT
approx. 80 hours
Online
7 Events
German
Available for 18 months
Start dates
Train several employees
Price upon request
approx. 80 hours
Online
Appointment scheduled on an individual basis
  • Customized training courses
  • Direct application in practice
  • Efficient use of time and resources
100% non-binding inquiry
Feedback within 24 hours
Or schedule an appointment and get personalized advice

This training is available as part of course:

Distance learning course certified Expert:in for accounting

This distance learning course is available with a certificate!

Further recommendations for "Distance learning course Accounting according to current HGB"

Ratings and feedback from our participants

4.7
29 Ratings
training content:
4.7
Content comprehensibility:
4.8
Practical relevance:
4
Trainer expertise:
5
Participant orientation:
4.8
Method variety:
4.7

Start dates and details

  Select time period
0 events
15.07.2026
Booking number: 30306
€ 1.990,- plus VAT.
€ 2,368.10 incl. VAT.
Plan course
approx. 80 hours

Partial payments are possible for this training event .

You'll receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.

1st partial invoice:
€663.33 plus VAT
€789.36 including VAT
2nd Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
3. Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT

Flexible start

Entry is also possible between the start dates by arrangement.
Tel.: 0761 595339 00

15.08.2026
Booking number: 30306
€ 1.990,- plus VAT.
€ 2,368.10 incl. VAT.
Plan course
approx. 80 hours

Partial payments are possible for this training event .

You'll receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.

1st partial invoice:
€663.33 plus VAT
€789.36 including VAT
2nd Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
3. Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT

Flexible start

Entry is also possible between the start dates by arrangement.
Tel.: 0761 595339 00

15.09.2026
Booking number: 30306
€ 1.990,- plus VAT.
€ 2,368.10 incl. VAT.
Plan course
approx. 80 hours

Partial payments are possible for this training event .

You'll receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.

1st partial invoice:
€663.33 plus VAT
€789.36 including VAT
2nd Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
3. Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT

Flexible start

Entry is also possible between the start dates by arrangement.
Tel.: 0761 595339 00

15.10.2026
Booking number: 30306
€ 1.990,- plus VAT.
€ 2,368.10 incl. VAT.
Plan course
approx. 80 hours

Partial payments are possible for this training event .

You'll receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.

1st partial invoice:
€663.33 plus VAT
€789.36 including VAT
2nd Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
3. Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT

Flexible start

Entry is also possible between the start dates by arrangement.
Tel.: 0761 595339 00

15.11.2026
Booking number: 30306
€ 1.990,- plus VAT.
€ 2,368.10 incl. VAT.
Plan course
approx. 80 hours

Partial payments are possible for this training event .

You'll receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.

1st partial invoice:
€663.33 plus VAT
€789.36 including VAT
2nd Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
3. Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT

Flexible start

Entry is also possible between the start dates by arrangement.
Tel.: 0761 595339 00

15.02.2027
Booking number: 30306
€ 1.990,- plus VAT.
€ 2,368.10 incl. VAT.
Plan course
approx. 80 hours

Partial payments are possible for this training event .

You'll receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.

1st partial invoice:
€663.33 plus VAT
€789.36 including VAT
2nd Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
3. Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT

Flexible start

Entry is also possible between the start dates by arrangement.
Tel.: 0761 595339 00

15.03.2027
Booking number: 30306
€ 1.990,- plus VAT.
€ 2,368.10 incl. VAT.
Plan course
approx. 80 hours

Partial payments are possible for this training event .

You'll receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.

1st partial invoice:
€663.33 plus VAT
€789.36 including VAT
2nd Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
3. Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT

Flexible start

Entry is also possible between the start dates by arrangement.
Tel.: 0761 595339 00

Sufficient places are still free.
Don't wait too long to book.
Fully booked.
Training is guaranteed to take place
Booking number: 30306
€ 1.990,- plus VAT.
€ 2,368.10 incl. VAT.
Plan course
approx. 80 hours

Partial payments are possible for this training event .

You'll receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.

1st partial invoice:
€663.33 plus VAT
€789.36 including VAT
2nd Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
3. Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT

Flexible start

Entry is also possible between the start dates by arrangement.
Tel.: 0761 595339 00

Booking number: 30306
€ 1.990,- plus VAT.
€ 2,368.10 incl. VAT.
Plan course
approx. 80 hours

Partial payments are possible for this training event .

You'll receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.

1st partial invoice:
€663.33 plus VAT
€789.36 including VAT
2nd Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
3. Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT

Flexible start

Entry is also possible between the start dates by arrangement.
Tel.: 0761 595339 00

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