Debitoren- und Kreditorenbuchhaltung

Accounts receivable and accounts payable are the central "adjusting screw" of liquidity management in a company and have a significant influence on the annual financial statement. In increasingly digitalized and automated business environments, it is essential to rely on accurate figures. Birgitta Dennerlein will explain all the essential practical issues of legally compliant and efficient organization and maintenance of accounts receivable and payable with many examples.

• Legal framework, including typical accounting procedures for the purchase and sale of goods and services in Germany, for import/export, and in the reverse charge procedure
• Control and monitoring of payments and automated postings, open item management, value adjustments on receivables, and their hedging
• Preparations for the annual financial statement (recognition, measurement, valuation)
• The legal framework for the payment of invoices

This guide provides an easy-to-understand approach that supports you in implementation with many recommendations for action, overviews, checklists, and sample formulations.