The Complete Accounting Guide to Germany
Bookkeeping Essentials for Germany
Bookkeeping Essentials for Germany
The practical record-keeping standard in one jurisdiction: what to record, how to evidence it, and how to keep it audit-ready.
- Jurisdiction
- Germany
- Audience
- Bookkeepers and small business owners
- Chapters
- 6
Commissioned but not yet written. The outline below is provisional.
Read the free Germany profileContents
Chapter outline
- 10
What the law requires you to keep
The statutory minimum for books and records.
- 20
Documenting transactions
Acceptable evidence and its retention.
- 30
Bank and cash discipline
Reconciliation practice and cash controls.
- 40
Indirect tax records
Records that support a return and survive review.
- 50
Period close
A repeatable monthly and annual close.
- 60
Preparing for review
Making records defensible to an auditor or inspector.
Related
Read alongside
Germany Tax Handbook
Payroll and Employer Compliance in Germany
VAT and Indirect Tax Manual: Germany
Financial Reporting Standards in Germany
Starting a Business in Germany