# Annual Closing Checklist

| Task                                                         | Responsible | Signature | Date |
| ------------------------------------------------------------ | ----------- | --------- | ---- |
| Deferred credits to income                                   |             |           |      |
| Prepaid expenses and deferred charges                        |             |           |      |
| Received prepayments                                         |             |           |      |
| Paid prepayments                                             |             |           |      |
| Accounts receivable and accounts payable with switching balance |             |           |      |
| Financial obligation                                         |             |           |      |
| Allowance for bad debts                                      |             |           |      |
| 30% entertainment booking                                    |             |           |      |
| Guarantee accruals                                           |             |           |      |
| HR accruals                                                  |             |           |      |
| General invoice accruals                                     |             |           |      |
| Year-end accruals                                            |             |           |      |
| Taxs (local commercial tax and corporate income tax)         |             |           |      |
| Sales tax return / VAT return                                |             |           |      |
| Deferred taxes                                               |             |           |      |

2022-01-01 - Version 1.0