Wirtschaftsplan, Jahresabrechnung & Rücklage
How this is scored
The statutory financial cycle: business plan, annual settlement in the form the law and the BGH require, distribution keys, and the separate handling of reserve funds held in trust for the community.
0 — General bookkeeping only; no Wirtschaftsplan, no Jahresabrechnung, no distribution keys, reserves treated as ordinary balances.
3 — Templates that help a human produce the documents, with distribution keys entered by hand and no separation of the Rücklage.
5 — Wirtschaftsplan and Jahresabrechnung generated from the ledger with configurable distribution keys (MEA, units, consumption), and reserves booked separately.
8 — Settlement in the post-2021 BGH form with the Abrechnungsspitze shown separately, Vermögensbericht produced, heating-cost apportionment per HeizkostenV integrated, owner-change apportionment mid-year handled, and Hausgeld arrears tracked with dunning.
10 — The whole financial year is discharged inside the system: multi-community bookkeeping with strict per-WEG separation, trust accounting for reserves with its own reporting, settlement documents an accountant would sign, and the arithmetic auditable back to individual postings.
The Accountant
The Wirtschaftsplan computes each unit's advance payments and the Jahresabrechnung is drafted from the year's bookings and apportioned by the owner's keys, with Sonderumlagen handled — that earns the middle ground. But the evidence is silent on everything I check first: no Abrechnungsspitze shown separately, no Vermögensbericht, no HeizkostenV apportionment, and not one word that the Rücklage is segregated trust money rather than a labelled balance, so rubric level 5's 'reserves booked separately' is unevidenced. 1 5