Welche Bereiche umfasst die Buchhaltung?
What areas does accounting cover?
The area of accounting comprises various sub-areas that are often separated from each other, especially in larger companies. In SMEs, one accountant usually takes on all the tasks of each existing sub-discipline. A distinction is made between
- Accounts receivable accounting (receivables from customers)
- Accounts payable (receivables from suppliers)
- Financial accounting (profit and loss account, balance sheet)
- Fixed asset accounting (fixed assets)
- Payroll accounting (salary invoices)
- Cost and activity accounting (costs of the individual divisions or projects)
- Warehouse and quantity accounting (materials management)
- Energy accounting (only in municipal facility management)
- Cash accounting (only in state organizations)
You can attend an accounting course for most areas. Please contact the relevant schools directly for information on the individual courses.
