Betriebswirt/Betriebswirtin (Fachschule) für Rechnungswesen/Bachelor Professional in Wirtschaft

This advanced training takes place at technical colleges (Fachschule) and other educational institutions. For in-person classes, learning locations are classrooms and computer rooms. For combined learning formats (e.g., blended learning), classrooms and computer rooms are used for in-person sessions, while home is used for online learning units.

Occupation type: Advanced training occupation: Bachelor Professional. Type of advanced training: Advanced training at technical colleges (Fachschule) (regulated by state law). Duration of advanced training: 2-4 years (full-time/part-time). Tasks and activities: Business economists (Betriebswirt/Betriebswirtin) specializing in accounting process various booking cases in business accounting, handle payment transactions, keep cash books, and manage dunning processes. In management accounting, they record costs and allocate overheads to business units. Furthermore, they prepare cost accounting, operating statements, monthly and annual financial statements, and balance sheets. Based on these figures, they provide decision-making support for the company. For financing, they prepare financial plans or ensure liquidity, for example. Additionally, they guide employees and organize operational collaboration. Work areas and locations: Business economists (Betriebswirt/Betriebswirtin) specializing in accounting are employed in various companies.

Full-time: 2 years. Part-time: 3-4 years.

Distribution of hours (example): Interdisciplinary learning area: German/Communication: 80 - 160 teaching hours. Foreign language: 80 - 160 teaching hours. Economics/Politics: 80 - 160 teaching hours. Commercial and Labor Law: 80 - 160 teaching hours. Subject-specific learning area: Business Administration: 400 - 480 teaching hours. Accounting: 160 - 240 teaching hours. Business Informatics: 120 - 200 teaching hours. Business Mathematics/Statistics: 120 - 240 teaching hours. Elective subject: Sales Management, Financial Management, Human Resources Management, Taxes: 120 - 200 teaching hours. Specialization subject: Accounting: 280 - 480 teaching hours. Project work: 160 - 320 teaching hours. Differentiation area: 0 - 200 teaching hours. Total teaching hours: At least 2,400 teaching hours.

Advanced training at state technical colleges (Fachschule) is generally free for students. Private technical colleges, however, usually charge course fees, and sometimes admission and examination fees. Additional costs may arise, for example, for work materials, travel to the training location, or external accommodation. Funding opportunities: Business administration advanced training can be financially supported according to the Advanced Training Promotion Act (Aufstiegsfortbildungsförderungsgesetz). Further information: Aufstiegs-BAföG - Advancement with Funding. Support for particularly talented young professionals: Stiftung Begabtenförderung berufliche Bildung (SBB) - Advanced Training Scholarship.

Learning areas: Subject-specific, e.g.: Business Administration, Mathematics/Statistics, Business Informatics, Accounting. Elective subjects: Human Resources Management, Tax Law. Interdisciplinary, e.g.: Communication, English, Commercial and Labor Law. Additional knowledge: Schools may also provide additional knowledge that enables the acquisition of the university of applied sciences entrance qualification (Fachhochschulreife).

Vocational colleges or academies may offer additional qualifications, such as Certified Accountant or Tax Specialist.

In-depth knowledge in the following areas is a good prerequisite for successfully passing the advanced training examination: Business/Law (e.g., to apply business information, control, and planning instruments) and Mathematics (e.g., to create and evaluate actual-vs-target analyses).

The advanced training consists of theoretical and practical instruction. Depending on the educational provider, one should be prepared for the following conditions: For full-time instruction, classes are held all day on at least four weekdays. For part-time instruction, it is usually career-accompanying training on weekends or in the evenings. For in-person events, instruction takes place in a classroom setting at the educational institution (which may not be in your place of residence). In combined learning forms (e.g., blended learning), there are in-person classes at the educational institution and self-directed learning or online instruction from home via electronic learning platforms and systems.

For advanced training abroad, there are options such as in Switzerland: wab - The Swiss Advanced Training Database (e.g., with the search term 'Specialist in Finance and Accounting'). The Europass offers the opportunity to document learning experiences completed abroad. More information about Europass is available.

Participation in advanced training is not remunerated.

The following advanced training alternatives are available for the profession of Business Administrator (Fachschule) for Accounting: In the field of Accounting and Controlling: Accounting Assistant/Specialist, Business Administrator (Fachschule) for Controlling, Certified Accountant - Bachelor Professional in Accounting, Financial Accountant. Commonality: Taking on specialist and management tasks in accounting and controlling.

In 2020, the Vocational Training Act (BBiG) and the Crafts Code (HWO) were amended. Among other things, this introduced advanced training qualifications such as "Geprüfte/r Berufsspezialist/in" (Certified Vocational Specialist), "Bachelor Professional," and "Master Professional" to emphasize the equivalence of vocational and academic education. The use of these professional titles depends on the enactment of corresponding new advanced training regulations.

The school and technical college regulations of the federal states (Bundesland) govern the duration, as well as possibilities for shortening or extending the training. Participants with a degree in another specialization within the field of economics or in a second focus area of a specialization can shorten the advanced training. Participants can, in some cases, make up for missing professional experience during the advanced training, which may extend its duration.

This advanced training is legally regulated only in the mentioned federal states (Bundesland). It leads to the following qualification titles there: North Rhine-Westphalia: State-Certified Business Administrator (Staatlich geprüfter Betriebswirt/Staatlich geprüfte Betriebswirtin) - Focus on Accounting (Bachelor Professional in Wirtschaft). Rhineland-Palatinate: State-Certified Business Administrator (Staatlich geprüfter Betriebswirt/Staatlich geprüfte Betriebswirtin) - Specialization in Business Administration and Corporate Management (Bachelor Professional in Wirtschaft); State-Certified Business Specialist (Staatlich geprüfter Betriebsfachwirt/Staatlich geprüfte Betriebsfachwirtin) for Taxes, Accounting, and Controlling (Partial Qualification). Thuringia: State-Certified Business Administrator (Staatlich geprüfter Betriebswirt/Staatlich geprüfte Betriebswirtin) - Specialization in Business Administration, Focus on Accounting/Controlling. The title "Bachelor Professional in Wirtschaft" can be used in addition to the qualification. For internally regulated advanced training: Business Administrator (Betriebswirt (VWA)/Betriebswirtin (VWA)) - Specialization in Financial Management.

The State-Certified Business Administrator (Staatlich geprüfter Betriebswirt/Staatlich geprüfte Betriebswirtin) for Accounting is a vocational advanced training. It is regulated by state law (Bundesland) and takes place at technical colleges (Fachschule). The full-time training lasts 2 years, and part-time lasts 3-4 years. Depending on the federal state, a partial qualification as a Business Specialist (Betriebsfachwirt/Betriebsfachwirtin) is possible. There are also educational offers based on internal regulations.

Improve opportunities with additional qualifications: Future business administrators for accounting can secure a good starting position by acquiring additional qualifications during their advanced training, such as the qualification as an Accountant (Bilanzbuchhalter/in). Find suitable employment: After their advanced training, business administrators for accounting work in companies in almost all economic sectors and in public administrations. Ensure employability: Through adaptive advanced training (Anpassungsweiterbildung), one can keep their specialized knowledge current, up-to-date, and expand it. The range of topics extends from cost management to controlling. Advance professionally: Building on existing qualifications, career advancement training (Aufstiegsweiterbildung) specifically designed for advanced training graduates can expand and complement their competence profile. It is a logical step to take the examination as a Business Administrator (Betriebswirt/in) according to the Vocational Training Act (Berufsbildungsgesetz).

School and Technical College Regulations: This advanced training is regulated by state law (Bundesland) in the following federal states: Ordinance on Training and Examination in Vocational College Programs (APO-BK) of May 26, 1999 (GV. NRW. S. 240, corr. GV. NRW. 2000 S. 563, GV. NRW. 2001 S. 766), last amended by Article 3 of the Ordinance of January 29, 2026 (GV. NRW. S. 130). Technical College Ordinance for Agriculture, Design, Home Economics, Technology, and Economics, promulgated as Article 1 of the Ordinance of October 30, 2024 (GVBl.Rh-Pf. S. 351). Thuringian Technical College Ordinance for the Fields of Technology, Economics, Design, and Medical Pedagogy (ThürFSO-TWGM) of January 29, 2016 (Thü.GVBl. S. 76), last amended by Article 2 of the Ordinance of March 21, 2017 (Thü.GVBl. S. 107, 113). There are no state law regulations in the following federal states: Baden-Württemberg, Bavaria, Berlin, Brandenburg, Bremen, Hamburg, Hesse, Mecklenburg-Western Pomerania, Lower Saxony, Saarland, Saxony, Saxony-Anhalt.

Vocational colleges (Fachschule) generally require completion of a relevant, recognized Ausbildung (vocational training) program and professional experience. The minimum educational requirement is a Hauptschulabschluss (secondary school certificate) or a mittlerer Bildungsabschluss (intermediate school certificate), which varies depending on the respective Bundesland (federal state).