In this article
Key takeaways
- Name who supplies each source and resolves each question.
- Ask clients for business facts the accounting team needs.
- Define the completed books, import checks and filing responsibilities.
Agree the monthly work in six lines
The dates below are illustrative service deadlines, not statutory filing deadlines.
| Work | Responsible person | Agreed result |
|---|---|---|
| Supply purchase and sales evidence by the third working day | Client's named contact | All expected sources supplied, including corrections and privately paid business purchases |
| Supply bank and provider records through month end | Named contact or assigned bookkeeper | Every business account and payment provider covered for the full period |
| Process incoming documents and bank data | Hans, using the firm's configuration | Recorded transactions, linked evidence, allocations and identified exceptions |
| Resolve missing business facts by the fifth working day | Client contact, with follow-up assigned within the firm | Specific answers and supporting documents attached to the relevant case |
| Review and close the month | Assigned preparer and reviewer under the engagement | Reconciled books and documented resolution of matters affecting close |
| Import, check and file where engaged | Named person in the firm | Confirmed target-ledger result and separately tracked statutory submissions |
Replace role labels with actual names in the engagement workflow. In a small firm, one person may prepare, review and import. The work still needs an identifiable result at each stage.
Ask the client a question they can answer
A bank debit for €2,400 has the reference “September staff”. The bookkeeping team needs to distinguish wages from an advance, reimbursement or another payment.
A useful request is:
Please provide the payment list for this €2,400 debit and confirm which payroll month it covers.
“Which account and VAT key should we use?” sends the accounting task to the wrong person.
The client supplies the September payroll payment list: €1,400 for employee A and €1,000 for employee B. The firm confirms that the payroll journal has already recognised these net-pay liabilities. The settlement is therefore a €2,400 debit to the net-wages liability and a €2,400 credit to bank. Those two employee balances are cleared; salary expense is not recorded again.
If payroll is recorded only in the receiving accounting system, the complete payroll reconciliation occurs there. A bank payment alone cannot supply the missing payroll expense and liability entries. The payroll guide explains this handover.
Where the four agents help
| Agent | Work it supports | What the firm or client contributes |
|---|---|---|
| Document intake agent | Reads and classifies source documents, extracts fields and supports counterparty identification | Correct originals and the client's accounting setup |
| Client agent | Helps obtain missing explanations and documents | Answers about the actual business transaction |
| Bank agent | Matches payments and invoices, supports split allocations and settlement treatment | Complete bank data and evidence for unusual movements |
| Accountant agent | Reviews the month for discrepancies and matters requiring attention | Professional decisions and the required final review |
The surrounding accounting engine handles entries and configured tax logic. Together, these capabilities carry routine work through posting and reconciliation to closed books. The firm's involvement is focused on setup, exceptions and the review appropriate to the engagement.
For staffing and capacity planning, measure the work per completed client month, including the time spent on questions and corrections.
Make missing evidence specific
“Documents missing” is difficult to act on. “Invoice for the €286.40 card payment to supplier X on 18 September” names something the client can find.
Each request should include the amount, date, known counterparty, needed source and responsible contact. Bundle related questions where it helps the client respond, while keeping each answer attached to its transaction.
The firm should also record whether the answer changes this transaction alone or the standing setup. A new business bank account belongs in the source inventory. A one-time private purchase needs its own treatment, not a general supplier rule.
Define the handover beyond the export button
Agree the target software, account mapping, tax-key treatment, customer and supplier numbering and document references before the first month. Hans can produce the DATEV package and configurable CSV exports for other supported workflows, including Agenda FIBU and Lexware buchhaltung.
The receiver checks that the expected entries arrived once, balances agree and documents can be found. Direct DATEV integration is planned; file generation and successful target-system import are separate steps.
Use the software setup guide for the first handover and the monthly review guide for recurring work. Statutory filing and signing remain with the person authorised under the engagement.
A good operating agreement ends with one practical rule: when a case cannot move forward, everyone can see the exact missing fact, who supplies it and what result will complete the work.
Sources
Sources were checked on 06 October 2026. This article provides orientation and is not tax, legal, or accounting advice.
- German Commercial Code section 238 – bookkeeping duty
- German Fiscal Code section 146 – bookkeeping requirements
- Published