Creating final balance sheet I + II

Tutorial: Final balance sheet I and final balance sheet II show the financial statement before and after booking profit. Both representations can be easily displayed in CashCtrl. And this is how it works.


  1. Draw up final balance sheet I in CashCtrl
  2. Display final balance sheet II in CashCtrl
  3. Good to know / Difference final balance sheet I and II
Screenshot annual financial statements Dialog with final balance sheet I + II Auwahl

The final balance sheet is part of the financial statements. In the final balance sheet, the various accounts are closed at the end of the fiscal period and the final amounts are transferred to the balance sheet.

1. Display final balance I in CashCtrl.

The final balance I must be set in the balance sheet report, the default is final balance II (after profit allocation). Under Reports Annual report Balance sheet the evaluation is displayed. In the column menu columns can be shown and hidden and dragged to the desired position by mouse.

Via Edit above the column headers the configuration of the report is opened. In the Columns tab, you can show and hide columns and drag them to the desired position.

Check the box for Final balance sheet I — done!

Screenshot of the annual report showing the final balance sheet I

2. Display final balance II in CashCtrl.

Final balance II is already set as default in the balance report. Final balance II is shown with a date (II) in the column header.

Before that, the fiscal period must be closed and the profit/ loss must be booked.

Screenshot of the annual report showing the final balance sheet II

3. Good to know / Difference final balance I and II

Final balance I: It shows the balance sheet before the appropriation of profit/loss. The final balance I is used to compare different financial years. This gives an overview of completed years and how successful the company has been. It is particularly suitable for individual companies and general partnerships.
Final balance sheet II: This is the presentation of the balance sheet after profit/loss has been posted. Until the end of the year, before the profit/loss is booked, final balance I and II are identical. Profit/loss is thus booked at the end of the current fiscal period (usually 12/31). The final balance II is virtually the same as the opening balance of the next period. In order to be able to display the final balance II, the annual financial statement is first made and profit or loss is booked.
Note: Limited liability companies (LLC) and public limited companies (PLC) usually book their profit/loss after a general meeting in January of the next year, so for them final balance I and II remain identical and there is no distinction. Which of the two columns is then shown is irrelevant.

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