Welche Lerninhalte werden in der Fachfrau / Fachmann Finanz- und Rechnungswesen Ausbildung vermittelt?
What content is taught in the finance and accounting specialist course?
The Finance and Accounting Specialist course prepares students specifically for the Federal Professional Examination. It teaches practice-oriented specialist knowledge from various areas of the financial world:
- Financial accounting
Fundamentals of accounting, preparation of annual financial statements and special topics such as reorganizations and liquidations - Balance sheet and performance analysis
Analysis of balance sheet and income statement, calculation of key figures including DuPont scheme and activity analyses - Law
Relevant legal principles such as contract law, company law, debt collection and bankruptcy as well as criminal law - Cash flow statement
Preparation of financial plans, budgeting of liquidity and analysis of cash flows - Consolidated financial statements
Consolidation of financial statements, legal framework and presentation of subsidiaries - Operational accounting
Cost accounting, calculation, internal data collection and business evaluations - Financial management
Basics of cash management, forms of financing and the use of derivatives for hedging purposes - Investment calculation
Valuation of investments using static and dynamic methods - Organization
Structural and process organization, internal control systems, data security and statutory retention obligations - Taxes
Knowledge of VAT, withholding tax, direct taxes and international agreements to avoid double taxation - Wages and insurance
Accounting and administration of social insurance (AHV, IV, EO, FAK, ALV, UVG, KTG, BVG) and property insurance
The wide-ranging specialist in finance and accounting training enables you to develop sound specialist expertise in all key areas of finance and accounting. It thus creates a solid basis for demanding specialist or management functions in accounting, controlling or financial consulting.
Important: Each school determines the specific content and focus of its training in addition to the Federal Professional Examination regulations. It is therefore recommended that you enquire about the exact course content directly with the desired school.
