The KDLS24 UG1) (limited liability) supports the entrepreneur as a commercial accounting auxiliary according to § 6 No. 4 StBerG (Tax Consultancy Act).
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Accounting obligations according to German Commercial Code (HGB) are fixed in § 238 HGB.
§ 238 accounting obligation
(1) Every merchant is obliged to keep books and to show in them his commercial transactions and the situation of his assets in accordance with the principles of proper accounting. The accounting records must be constituted in a way that they provide an overview of the transactions and the situation of the company to a third party expert within a reasonable period of time. The business transactions must be pursuable in their formation and processing.
(2) The merchant is obliged to retain a reproduction of the dispatched commercial letters (copy, reprint, transcription or other reproduction of the text on a typeface, picture or other data carrier) in accordance with the original.
Scope of Activities
The KDLS24 UG1) (limited liability) supports the entrepreneur as a commercial accounting auxiliary according to § 6 No. 4 Tax StBerG (Tax Consultancy Act). The following activities belong to it:
- Posting of ongoing business transactions (accounting assignments, issuing booking instructions), that is:
- Capturing business transactions by means of basic records (e.g. preparation of incoming or outgoing receipts, keeping a cash book, filing bank statements separated into accounts),
- Posting of ongoing business transactions by creating accounting records,
- Data collection for the purpose of EDP,
- Accountancy off-site (with the assistance of a tax accountant, according to a chart of accounts prepared by the tax accountant),
- technical compilation of the annual financial statements and economical evaluation of the numerical data by key figures,
- tax law-irrelevant assistance in setting up the accounting system (e.g. by assisting with the choice of the accounting system, the equipment to be used, the method of receipt acceptance or the printout of the accounting results)
1) UG = entrepeneurial company with limited liability