Accounting and management
ASBL accounting: organising supporting documents and obligations
ASBL accounting in Luxembourg: size category, supporting documents, notes, budget, approval and filing of accounts after the reform.
Review the figures · Prepare your decisions
Accounting and business management
Balance sheet, profit, cash flow and cost monitoring shed light on different questions. Find guides to organise your accounting records and use the figures in the day-to-day management of your business in Luxembourg.
Turning accounts into useful benchmarks
A positive result does not mean that cash is available. Receivables from sales, inventory and upcoming expenses must be monitored alongside the accounts. Start by identifying the information you need to make decisions.
These resources cover the preparation of the year-end closing, the reading of financial statements and monitoring tools. They help you prepare discussions with your firm and identify discrepancies that warrant an explanation.
Accounting and management
20 guidesAccounting and management
Accounting and management
Accounting close: preparing the year-end file
The close is prepared with a file that explains balances, events and estimates. Organise documents and communications before the annual accounts are prepared.
Accounting and management
Accounting documents: organising filing and retention
Useful filing links each transaction to its document, payment and processing. Here is how to organise collection, checks and retention with your accounting firm.
Accounting and management
Accounting obligations of an SARL in Luxembourg: organising compliance
Bookkeeping, closing, filing and returns are subject to different obligations. A shared calendar helps the manager know what to prepare, have approved and retain.
Accounting and management
Bank reconciliation: understanding and handling discrepancies
Bank reconciliation explains the differences between a statement and the bank account in the accounts. Learn how to match transactions and document discrepancies without ...
Accounting and management
Break-even point: build a calculation and test assumptions
Calculate your break-even point: fixed costs, contribution margin, sales volumes required and the limitations of the break-even date in your business.
Accounting and management
Budget and actuals: analysing variances in a dashboard
Build useful budget monitoring: assumptions, actuals, volume and price variances, revised forecast and actions to track each month.
Accounting and management
Business cash flow: anticipating pressures and deciding in time
Cash flow monitoring makes it possible to anticipate payments, identify variances and act before a shortfall occurs. It complements the accounts without being confused wi...
Accounting and management
Digitising accounting: documents, automation and human oversight
Digitisation is useful when it reduces re-entry and improves the reliability of information. The choice of a tool should follow a clear process for collection, validation...
Accounting and management
Electronic invoicing for public procurement: preparing your organisation
Invoice a public-sector client in Luxembourg: structured document, Peppol or MyGuichet.lu, references, credit notes and transmission monitoring.
Accounting and management
File annual accounts: prepare eCDF and LBR
Organise the filing of accounts via eCDF and LBR: correct version, period, supporting documents, checks, receipt and error handling.
Accounting and management
Fixed assets: maintain a register and prepare depreciation
A fixed asset register makes it possible to track long-term assets, their use and their disposal. Prepare the data needed for depreciation and the annual review.
Accounting and management
Intrastat: organising data on trade in goods
Prepare your Intrastat declarations in Luxembourg: flows of goods, thresholds, logistics data, commodity classification and VAT reconciliations.
Accounting and management
Inventory of stocks: count, reconcile and value
A useful inventory does not stop at counting. Prepare the areas, explain discrepancies and gather the information needed to value stocks.
Accounting and management
MyGuichet.lu: organising access, mandates and continuity
Organise your company’s MyGuichet.lu access: spaces, roles, mandates, certifications and follow-up of procedures with your fiduciary agent.
Accounting and management
Reading a balance sheet: useful questions for a business owner
Read a balance sheet methodically: assets, liabilities, equity, due dates and questions to ask to understand your company’s situation.
Accounting and management
Reading the profit and loss account: explaining business performance
Understand your profit and loss account: sales, costs, expenses, depreciation and differences with cash flow, with a reading example.
Accounting and management
Shareholder current account: documenting advances and repayments
A shareholder advance must be distinguished from a capital contribution and a personal expense. Organise the agreements, transactions and repayment terms.
Accounting and management
Thirteen-week cash flow plan: building useful monitoring
A weekly cash flow plan makes sensitive weeks visible. Build thirteen weeks of cash receipts and disbursements using verifiable assumptions.
Accounting and management
Unpaid invoices: use an aged receivables report and organise follow-ups
The aged receivables report helps you understand invoices to be collected, late payments and disputes. Organise follow-ups and the information to provide to your accounti...