Organization-Guide/Processes/Finance/Financial Closing/Annual Closing Checklist.md
2023-05-10 18:38:15 +02:00

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# 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