Seminar 01 / 06
Legally sound cash-book management and practical strategies in the tax field audit
The methodological and arithmetical foundations — and what holds up when an audit comes.
Duration
1.5 hours
Format
On site or online, with practical examples, simulations and a software demonstration
Materials
Digital handbook, case studies, training workbook
Participation
CHF 660 per participant
Seminar language
German
Speaker
Luca Gobbo, forensic analyst
Template
What it covers
Cash-intensive businesses are where the tax administration looks first — hospitality, retail, services. The seminar covers cash-book management in line with the GoBD (the German rules on keeping and accessing digital records), the counted determination of daily takings, the audit-proof cash report and the documentation of withdrawals, deposits, tips and discrepancies. It also covers preparation for a field audit and for an unannounced cash inspection: which records are requested, what the auditor measures proper bookkeeping against, and how that narrows the room for an estimate. Practical examples, counting records and a demonstration of an audit tool for self-checking are included.
Programme
- Estimation and burden of proof. The legal framework, cash-book records as evidence, typical sources of error.
- The duty to record without delay. Cash transactions, change, staff payments, withdrawals, deposits, expenses.
- Physical counting instead of arithmetical derivation. Why arithmetical derivation is not accepted, how a physical count is structured, target-actual reconciliation.
- A legally sound cash report. Audit-proof structure, handling discrepancies, tips and bank movements.
- Digital tools and software. A training instrument for self-monitoring, automated balancing.
- Strategic perspective. Administrative discretion, risk management, tax intelligence.
Who it is for
- Tax advisers, auditors, bookkeepers
- Lawyers specialising in tax and commercial law
- Business owners in cash-intensive sectors
- Auditors, specialist speakers and firm staff dealing with GoBD and cash inspections
What you will be able to do
- Place the legal basis of cash-book management under the GoBD, the Abgabenordnung and current case law
- Distinguish counted from calculated determination of daily takings — and explain why only the first carries
- Build an audit-proof cash report and document it correctly in form
- Record withdrawals, deposits, tips and discrepancies so they can be followed
- Apply the duty of timely recording and the ability to count the till at any moment
- Spot the usual sources of error before an auditor finds them
- Set out how documented evidence narrows the room for an estimate
- Prepare for a field audit and a cash inspection, methodically and in argument
- Use digital audit tools for your own checks
„A cash register that shows no discrepancy for 365 days is not credible. Only a documented count creates evidential value — and with it legal certainty."
Luca Gobbo
Speaker at
TeleTax · FSB GmbH Fachinstitut für Steuerrecht und Betriebswirtschaft · Kölner AnwaltVerein e.V.