The course offers an introduction to tax law and business taxation with DATEV. The program also teaches you how to handle finances and balance sheets so that you can efficiently develop financial processes.
In this course, you will work practically with the on-premise programs of DATEV eG; selected content from the DATEV Students online learning platform will also be integrated to deepen your knowledge.
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Certificates: Certificate "Balance sheet accounting with DATEV"
DATEV training partner certificates of attendance -
Examination: Praxisbezogene Projektarbeiten mit Abschlusspräsentationen
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Teaching Times: Full-timeMonday to Friday from 8:30 a.m. to 3:35 p.m. (in weeks with public holidays from 8:30 a.m. to 5:10 p.m.)
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Language of Instruction: German
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Duration: 8 Weeks
Balance sheet accounting with DATEV
Current framework conditions for accounting and closing processes (approx. 2 days)
Legal basis of accounting
Size classes, disclosure and publicity
Preparation, adoption and audit of the annual financial statements
Current developments in legislation, DRS, IDW pronouncements
Going concern, estimation uncertainties and reporting
Classification of sustainability reporting (CSRD/ESRS) for accounting and reporting
Commercial balance sheet, tax balance sheet and deferred taxes (approx. 1 day)
Differences between commercial and tax balance sheets
Applicability and deviations
Deferred taxes
Documentation of accounting and valuation decisions
National accounting in accordance with HGB (approx. 6 days)
Accounting and valuation principles
Accounting of assets and liabilities (fixed assets, current assets, equity and liabilities)
Income statement, notes and management report
Options and valuation options
Case studies on HGB accounting
AI-supported plausibility check of financial statement data, key figures and disclosures in the notes
Year-end closing and reporting with DATEV (approx. 4 days)
Preparation and posting of financial statements
Reconciliation/valuation of fixed assets
Working with evaluations in accounting
Balance sheet report and company report in DATEV
Analyzing financial statement evaluations and reporting to the right audience
Quality assurance in the digital closing process
AI-supported interpretation of DATEV evaluations and creation of draft reports
Introduction to international accounting in accordance with IFRS (approx. 4 days)
Objectives and areas of application of IFRS
Advantages compared to national accounting
Differences between HGB and IFRS
Components and presentation of annual financial statements according to IFRS
Valuation approaches according to IFRS (cost model/fair value model)
Selected accounting fields: Property, plant and equipment, intangible assets, provisions and leasing
Principles of classification according to IFRS
Overview of segment reporting, cash flow statement and statement of comprehensive income
Evaluation and interpretation of IFRS financial statements
Project work (approx. 3 days)
To consolidate the content learned
Presentation of the project results
Tax law and business taxation with DATEV
Introduction to Taxation (approx. 0.5 days)
Classification of Taxes
Sources of Law (Tax Laws,
implementing regulations,
administrative directives)
AI in the Day-to-Day Operations of a Tax Practice: Overview and Basic Principles
Tax Code (approx. 2 days)
Fundamentals of the German Tax Code
Legal Basis of the AO
Jurisdiction of the Tax Offices
Administrative Acts, Deadlines, and Dates
Tax Obligations, Taxpayers
Bookkeeping, Record-Keeping, and Tax Return Filing Requirements
Tax returns, tax assessment notices, tax assessments
Appeals and Objections
AI-Assisted Research on Tax Law Issues
Valuation Act (approx. 1 day)
Fundamentals of the Valuation Act
Uniform Valuation
Market Value Assessment
Asset Value Method
Comparable Sales Approach
Income Approach
Recording and Calculating Income Tax with DATEV (approx. 5 days)
Fundamentals and Legal Basis of Income Tax
Personal and Substantive Tax Liability
Determining taxable income
Forms and attachments for the income tax return in DATEV
DATEV Income Tax Program Structure
Creating a New Client in DATEV Income Tax
New Depreciation Options Under the 2025 Immediate Investment Program
AI-powered document entry with preliminary posting suggestions: How it works and real-world examples
Separate and Uniform Assessment (approx. 0.5 days)
Fundamentals of Separate and Uniform Assessment
GuE Forms and Attachments in DATEV
Recording and Calculating Corporate Income Tax with DATEV (approx. 3 days)
Basics of Corporate Income Tax
Legal Basis for Corporate Income Tax, Tax Liability
Determining taxable income
Forms, Attachments, and Program Structure in DATEV Corporate Income Tax
Tax-related workflows when preparing the annual financial statements with DATEV
Transferring Data from the Annual Financial Statements for Corporate Income Tax Purposes
Income Tax (approx. 1 day)
Basics and Definitions
Payroll Tax Withholding, Flat-Rate Payroll Tax
Income Tax Brackets
Income Tax Return
Trade Tax (approx. 2 days)
Fundamentals and Legal Basis of Business Tax, Tax Liability
Tax Bases
Calculation of Trade Tax
Forms and Attachments for the Trade Tax Return in DATEV
Understanding the DATEV Trade Tax Program Structure
Value-Added Tax (approx. 3 days)
Fundamentals and Legal Sources of Value-Added Tax
Taxable Transactions (Exchange of Services, Intra-Community Acquisitions, Imports), Tax Exemptions, Place of Supply
Tax Base, Tax Rates, Invoices, Input Tax Deduction
Tax Liability and Taxpayers
Value-Added Tax Advance Return and Advance Payment, Permanent Extension of the Filing Deadline
Taxation of Small Businesses (Section 19 of the Value-Added Tax Act) and Cross-Border Reporting Procedure (Section 19a of the Value-Added Tax Act)
Forms, attachments, and program structure in DATEV Sales Tax
Project work (approx. 2 days)
To consolidate the content learned
Presentation of the project results
Changes are possible, the course content is updated regularly.
After the course, you will have mastered national accounting in accordance with the German Commercial Code (HGB) as well as gaining an insight into international accounting in accordance with IFRS. You will be able to make and document accounting and valuation decisions and apply them to practical cases. In addition, you will be able to interpret financial statement evaluations and reports in DATEV, prepare them appropriately for the target group and use them for reporting purposes.
The course also offers you a systematic introduction to tax law and business taxation. You will acquire in-depth knowledge of company-related taxation and the legal foundations. Everything is considered in a practical way and in the context of the overall business management of a company and explained using the DATEV software.
The course is aimed at employees from corporate finance and accounting as well as from tax consulting and auditing firms and from controlling.
Employees with a sound knowledge of accounting are in demand across all industries in companies of all sizes, but also in public administrations, associations and organizations. Knowledge of balance sheet accounting in particular makes you interesting for future employers, as the evaluations you carry out form the basis for strategic decisions.
In addition, companies today rely on employees who are very familiar with the current, often confusing and complicated tax law.
Your meaningful certificate provides a detailed insight into the qualifications you have acquired and improves your career prospects.
Didactic concept
Your lecturers are highly qualified both professionally and didactically and will teach you from the first to the last day (no self-study system).
You will learn in effective small groups. The courses usually consist of 6 to 25 participants. The general lessons are supplemented by numerous practical exercises in all course modules. The practice phase is an important part of the course, as it is during this time that you process what you have just learned and gain confidence and routine in its application. The final section of the course involves a project, a case study or a final exam.
Virtual classroom alfaview®
Lessons take place using modern alfaview® video technology - either from the comfort of your own home or at our premises at Bildungszentrum. The entire course can see each other face-to-face via alfaview®, communicate with each other in lip-sync voice quality and work on joint projects. Of course, you can also see and talk to your connected trainers live at any time and you will be taught by your lecturers in real time for the entire duration of the course. The lessons are not e-learning, but real live face-to-face lessons via video technology.
The courses at alfatraining are funded by Agentur für Arbeit and are certified in accordance with the AZAV approval regulation. When submitting a Bildungsgutscheinor Aktivierungs- und Vermittlungsgutschein, the entire course costs are usually covered by your funding body.
Funding is also possible via Europäischen Sozialfonds (ESF), Deutsche Rentenversicherung (DRV) or regional funding programs. As a regular soldier, you have the option of attending further training courses via Berufsförderungsdienst (BFD). Companies can also have their employees qualified via funding from Agentur für Arbeit (Qualifizierungschancengesetz).