Often it is the new additions to the GTCs or changes and additions to formal clauses that we tend to carelessly scroll over or consign to the wastepaper basket. However, companies should take the new accounting guidelines into account. Companies should also check ERP software such as SAP Business One.
For this year, the Federal Ministry of Finance has published the new "Principles for the proper keeping and storage of books, records and documents in electronic form as well as for data access" (GoBD) published.
The Accounting Directives set out how to prepare the ITaccounting and other tax-relevant records must be kept in the company. This reinforces the requirements for bookkeeping and makes them more concrete. According to Trovarit, this is an intervention in the commercial processes of every company. This includes, for example, the immutability of bookings and records or the retention of electronic receipts and computer data are affected.
Objectives of the Accounting Directives
These requirements of the Accounting Directives serve primarily to ensure traceability. This includes, for example, that a booking may not be changed in such a way that the original content can no longer be determined. In addition, all information that is once introduced into the processing procedure (document, basic record, entry) should no longer be able to be edited without subsequent apparent intervention.
Implementation of the accounting guidelines in the ERP software
For these requirements ERP systemsThe system must be equipped with a corresponding log function, such as SAP Business One. This enables changes to recorded documents, master data or programmes to be traced. In addition, the new principles require at least one employee who can trace all economic processes. An accounting system must therefore also be managed accordingly.
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