Was ist der Unterschied zwischen Treuhänder/in und Fachfrau / Fachmann Finanz- und Rechnungswesen?
What is the difference between a trustee and a finance and accounting specialist?
Fiduciary and specialist in finance and accounting are two job profiles:
- Fiduciaries advise small and medium-sized enterprises (SMEs) on accounting, financial statements, tax returns and tax planning, auditing, company formation, succession planning and property management. You take on management functions in fiduciary and tax consulting firms as well as in auditing or bank auditing. You will handle small and medium-sized mandates independently and larger and more complex mandates in collaboration with experienced specialists.
- Fiduciaries specializing in business and economic consulting are primarily responsible for financial statement consulting, financial statement analyses and planning calculations. They provide companies with important advice on company valuations or succession, start-ups and restructuring as well as the associated legal problems. Other fields of activity include real estate management. As auditors under company law or as auditors of employee pension funds, trustees support the management of the client in auditing the annual financial statements or carry this out independently for SMEs.
The tasks and responsibilities of finance and accounting specialists vary depending on the size of the company. While in large companies they are the link to management in accounting and controlling and take on management functions, in SMEs they have overall responsibility for finance and accounting.
Specialists in finance and accounting manage the day-to-day business of operational and financial accounting. They organize and monitor accounts receivable and accounts payable, prepare monthly and quarterly reports, the balance sheet as well as the income statement and annual financial statements in accordance with the International Financial Reporting Standards (IFRS). They are also responsible for the chart of accounts and account assignment guidelines. In the area of operational planning and budgeting, they determine and visualize key figures and prepare statistics and special accounts. They monitor the company's financing and ensure a balanced ratio of equity and debt capital as well as cash management. They also review investments and their financial impact. With their up-to-date knowledge of the situation on the financial markets, they support the company management in making important decisions. Depending on the company and function, they also process leasing contracts and export financing dossiers or take consolidation measures.