The bookkeeping includes the business transactions over one accounting year. The business year of a company is named as the accounting year. Business transactions are processes that arise in a company. Purchase of goods, sale of goods, acquisition of various business equipment or fixed assets, etc.

All costs are recorded such as wages, salaries, rent, etc. It is important not to carry out any business transactions without receipt. Before you enter the costs and income into bookkeeping, you need to keep an eye on payment obligations and initiate payment. A distinction is made between accounts payable (liabilities that the company has 🙂 and accounts receivable (accounts receivable by the company). In small companies, everything is managed in one department / accounting. Both areas will merge for further bookkeeping. In addition, the bookkeeping provides the most important data records of a company through the annual accounts of the profit and loss account and a possible balance sheet. Before the bookkeeping can begin, the data from an opening balance sheet is taken over.

Thanks to our competent and practically oriented teachers, the participants can not only book the numbers, but also analyze and interpret them.

The following expertise is attached:

• Accounting systems
• Profit determination period according to §4a EStG
• Tasks and areas of accounting
• Principles of proper bookkeeping
• Types of profit determination
• Investment plan
• Capital requirement plan
• Financing plan
• Liquidity planning
• Sales planning
• Profit and loss planning
• Budgeted balance sheet
• Inventory / inventory
• Posting to inventory accounts
• Opening balance account / closing balance account
• Cost type accounting
• Payment transactions
• staff costs
• Taxes
• Investments
• Requirements
• Business accounting costs
• Partial cost accounting
• Full cost accounting
• Expenses / costs
• Income / Services
• Imputed costs
• Control of costs
• Trade calculation
• Allocation of overhead costs to cost centers
• Material, manufacturing, sales and administration and auxiliary cost centers as required

Form of instruction

• Dialogical learning.

• Differentiation.
• Discovery learning.
• Multi-dimensional learning.
• Holistic.
• Action orientation.
• Inclusion.
• Cooperative learning

Lecturer

Daniel Weiershäuser

• Integration specialist in rehabilitation in the area of ​​retraining and further education
• Business and Funding Advisor
• Pedagogical employee advanced training at the Academy of Economics in Cologne
• Freelance lecturer in economics, costing and accounting
• Shareholder Kuhlmann Bau Freiberg, HR manager
• Company Winter and Cichon Head of Export – Import Poland and the Czech Republic
• Damaco Essen, Traiding Company, accounting division, American bookkeeping

Degree type: Carrier certificate

Requirements:

• German spoken and written
• Basic commercial knowledge (in Germany or abroad)

Funding and Financing:

The measure is approved as a competent body according to AZAV. If the personal requirements are met, there is the possibility of funding through an education voucher from the Employment Agency (SGB III) or Job Center (SGB II), from pension insurance carriers, from the ESF (European Social Fund) or according to the Soldiers’ Welfare Act of up to 100%.