Financial Statement according to HGB Premium
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Financial statement (HGB) Premium
From bookkeeping to annual financial statements according to HGB
Are you already able to book business transactions and would you like to prepare an annual financial statement according to HGB? Then this course is the right choice for you. We will teach you which closing entries you need to make in order to correctly generate a balance sheet and a profit and loss account. We go through the seperate balance sheet items as well as expense and income items in accordance with §§ 266 and 275 HGB. The buzzwords "approach", "evaluation" and "reporting" and their effects on profit, equity and liquidity run through the entire course structure. We have devided the course into modules according to our proven concept, so that you can learn the knowledge on a topic-related basis. With this course, you can look forward to your exams with confidence.
Our services
Our proven concept in facts and figures
Video training
Knowledge in a nutshell. The video trainings last 197 minutes.
PDF slides
Didactically prepared and clear sets of slides, suitable for the video streams. The slide sets have a scope of 303 slides.
Webbased-trainings
Test your knowledge! Get access to 105 professionally coordinated case exercises with detailed solution explanations.
Tutoring support
We support you and answer your questions about the course promptly.
Certificate of Participation
You will receive a meaningful certificate of participation in connection with the course booking.
Access duration
When you book, you will receive access for six months.
Video-trainings
Modular video recordings with highly qualified speakers from the field and corresponding Power Point slides.
Webbased-trainings
The case tasks are divided into modules. The solutions contain detailed explanations with background knowledge. The tests can be repeated as often as you like. After the test has been submitted, the results are evaluated as a percentage.
The practice cases are based on the level of the exams of the Chambers of Industry and Commerce as well as final exams at universities and were given by speakers with many years of experience created.
Digital script
The script is divided into modules and is available as a "PDF file" so that the content can be called up flexibly at any time.
Certificate of participation
A meaningful certificate of participation is available for "download".
Financial Statement (HGB) Premium
Your course content at a glance
Unit 1: Basics
Relationship between commercial and tax annual accounts
Components of a financial statement
Sources of profit/loss in the income statement
"Profit, equity and cash impact" of different business transactions
Nature of expense method/Function of expense method
Cash flow statement
Determination of acquisition and manufactoring costs
Scheduled depreciation
Generally accepted standards of accounting
Disintegration of legal and economic property
Unit 2: Intangible assets
Recognition, initial measurement, subsequent measurement
Unit 3: Property plant and equipment
Initial measurement and subsequent measurement
Scheduled depreciation and impairment loss
Reversing an impairment loss
Disclosure
Unit 4: Financial instruments
Initial measurement and subsequent measurement
Impairment loss
Reversing an impairment loss
Disclosure
Unit 5: Current assets
Measurement of row material, operating supplies and auxiliaries
Cost formulas and measurement of finished and unfinished goods
Impairment loss
Measurement of receivables
Unit 6: Liabilities
Recognition and measurement of payables
Recognition and measurement of provisions
Discounting issue of provisions
Unit 7: Equity
Partnerships and Corporations: Detailed structure of equity
Unit 8: Special Accounting issues
Foreign Currency Transactions
Prepaid expenses and taxes, in particular deferred tax assets and deferred tax liabilities
Deferred tax assets in relation with tax loss carryforward
