Prepare and lock your annual close

Use Accounting → Setup → Annual close after the year's books have been reconciled. This guide covers the Norman workflow for GmbH and UG; completing the screen is not a substitute for reviewing the company's accounting and legal obligations.

Before starting

Have the opening balances, complete year's postings, supporting documents, asset register and prior-year closing records available. Finish the Ledger review and company details.

No trading activity does not automatically mean a zero balance sheet. Check any capital, bank balance, charges, liabilities and existing assets.

1. Prepare the draft

1. Select the intended fiscal year and choose Start annual close, or open the existing close.
2. Check the beginning and end dates, especially for a short fiscal year.
3. Review the workbook's trial balance, net income, balance-sheet total, equity and profit/loss reconciliation.
4. Resolve blocking issues and examine warnings. For missing reporting positions, use E-Bilanz assignment.
5. Reconcile asset-register values and depreciation with the Ledger.
6. Where a genuine adjustment is needed, use Add closing entry with debit account, credit account, amount, booking date and memo. Use documented accounting instructions, not a balancing entry invented to silence an error.

If opening balances are already imported through migration, do not import them a second time from the annual-close screen.

2. Test before locking

Choose ELSTER test preview and read the returned protocol or error details. This performs a test transmission, not a binding filing. Correct the named issue and generate a fresh preview.

A successful technical test does not establish that all accounting judgements or source records are correct.

3. Lock only when final

Lock the year freezes the annual-close workbook. Further closing entries and imports are no longer possible through this workflow, and the app does not offer an undo.

Before confirming, check the company, dates, all balances, mappings, outstanding warnings and any advisor adjustments. Do not lock just to see what the next screen looks like.

The status progresses from Draft to Locked. Locking alone is not E-Bilanz submission.

Next: submit E-Bilanz and handle disclosure separately, then review the company tax returns.