Review the Ledger and export your books

The Ledger (Hauptbuch) is the complete double-entry view for your GmbH or UG. It includes more than the operational transaction list: opening, migration, asset, payroll and closing postings can also appear.

Review the year step by step

1. Select the correct fiscal year. A period mismatch can make an existing balance look missing.
2. In Journal, filter by account code, description or posting source. Open a row's source details to understand where it came from.
3. In Accounts (SuSa), review debit totals, credit totals and balances. Compare them with the prior advisor's final trial balance after migration.
4. In Open items (OP), review customers, suppliers and outstanding amounts. Check whether documents and payments are linked correctly.
5. In Cash book, review cash activity and its running balance. This is not the balance of a connected bank.
6. Review Profit & loss and Balance sheet. Investigate unexpected negative balances, missing accounts and differences from your source reports.

A single economic event may produce several Ledger lines. Do not treat balanced debit/credit lines as duplicate bank transactions. Conversely, two independently imported operational transactions are not made correct merely because the Ledger balances.

Reconcile the important details

Check bank and cash balances against statements, outstanding customer/supplier items against records, and fixed assets against the asset register. Inspect the source and date of unusual entries.

If you cannot find an account, distinguish no posting in this period from a hidden account in the chart. Changing the account master is not a substitute for recording the missing opening balance.

Export for your advisor

1. In Journal, choose Export DATEV for the posting stack.
2. In Accounts (SuSa), use Export DATEV for the trial balance and account-label package.
3. Check the period and enter the DATEV advisor and client numbers requested by the export dialog.
4. Download and agree with your advisor which package they need. Keep document originals available.
5. For an audit archive, use Export GoBD and review the option to include supporting document files.

These Ledger exports are separate from transaction-only exports. Exporting neither submits a tax return nor locks the books, and it does not mean your advisor has received or imported the package.

Next: prepare the annual close.