Accounting Compact

Course overview

Summer Quick Course / 2 modules selectable individually Financial Accounting Financial Accounting • Introduction to the legal forms of companies • The books of accounting • Posting to asset accounts and income accounts • Private withdrawals and private deposits • Value-added tax in the procurement and sales area • Subsidiary books of accounting (current account book with debtors and creditors) • Organization of accounting • Inventory changes in the warehouse and booking of inventory changes • Computer-assisted document processing (DATEV) Booking in important areas of the industrial enterprise • Sales area • Special cases in the procurement area (credit notes, discounts, bonuses, cash discounts) • Special cases in the sales area (credit notes, discounts, bonuses, cash discounts) • Bookings in the personnel area • Payment settlement Asset Accounting • Acquisition of fixed asset items • Determination of acquisition costs • Low-value items (GWG, GWG collective items) • Depreciation on tangible assets • The asset overview Evaluation of the annual financial statements • Preparation of the profit and loss statement • Preparation, evaluation, and analysis of the balance sheet Taxes • Introduction to the Tax Code • Value-added tax • Income tax IT • Booking with the financial accounting program DATEV Payroll Accounting Introduction to payroll accounting (64 units, every 2nd Saturday) • Forms of remuneration • Determination of gross remuneration • Benefits in kind, one-time payments, special payments • Allowances and exemption limits • Minimum wage law • Determination of wage tax deductions • Determination of social security deductions • Net payments, net deductions • Determination of net amounts and payment amounts • Consideration of collective agreements & company agreements • Marginally employed workers, short-term employees • Low earners • Special features in payroll accounting for employed retirees • Preparation of manual payroll statements from January to December of a year • Travel expenses IT (32 teaching units, every Saturday) • Payroll accounting with DATEV and Lexware

Upcoming dates

• 2026-08-02T22:00:00.000Z · 2026-08-27T22:00:00.000Z · München · Präsenzunterricht
• 2027-08-01T22:00:00.000Z · 2027-08-26T22:00:00.000Z · München · Präsenzunterricht