Was gehört alles zum Rechnungswesen?

Accounting presents the financial situation of a company in a structured manner and provides decision-relevant information for various stakeholder groups. It consists of several central areas:

• Balance sheet: Provides an overview of assets, liabilities and equity as at a specific reporting date.
• Income statement (profit and loss account): Shows how expenses and income develop during a specific period.
• Cash flow statement: Shows how cash and cash flows change in the company.
• Management report: Supplements the key figures with a more qualitative assessment of the economic situation, risks and prospects.
• External reporting: Aimed at investors, authorities and other external interest groups.

Accounting plays a central role in the financial management of a company. It not only ensures external transparency, but also supports internal management in planning and controlling.

As each educational institution can set its own priorities and curricula, it is worth asking the school in question directly about the exact structure.

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