Geprüfter Bilanzbuchhalter/Geprüfte Bilanzbuchhalterin - Bachelor Professional in Bilanzbuchhaltung

Preparatory courses for the examination take place, for example, at educational centers of Chambers of Industry and Commerce (IHK) and other educational institutions. For in-person events, learning locations are classrooms; for digital learning forms (e.g., virtual classroom) and distance learning, they are at home, and possibly classrooms during in-person phases.

Occupation type: Advanced training occupation (Bachelor Professional). Type of advanced training: Advanced training examination according to nationwide standardized regulations. Participation in preparatory courses is not required. Duration of advanced training: Varies depending on the educational offer, class time (full-time/part-time), and learning format. Tasks and activities: Balance sheet accountants prepare financial statements based on accounting regulations, prepare and evaluate annual financial statements. They present business facts from a tax perspective and prepare planning calculations within the framework of financial and investment planning. They manage operational processes and prepare entrepreneurial decisions and balance sheets by applying methods of cost and performance accounting. In addition, they establish internal control systems to avoid risks in organization, finance, and accounting. Furthermore, they handle financial transactions, lead employees, and organize operational aspects.

Varies depending on the educational offer, class time (full-time/part-time), and learning format.

Distribution of hours (example): Learning and working methodology: 10 teaching hours. Recording business transactions and leading to financial statements according to accounting regulations: 240 teaching hours. Preparing and evaluating annual financial statements: 80 teaching hours. Presenting operational facts from a tax perspective: 170 teaching hours. Perceiving, shaping, and monitoring the company's financial management: 80 teaching hours. Applying cost and performance accounting in a goal-oriented manner: 80 teaching hours. Ensuring an internal control system: 30 teaching hours. Ensuring communication, leadership, and cooperation with internal and external partners: 90 teaching hours. Total teaching hours: 780 teaching hours.

Course fees are incurred for attending preparatory courses, and examination fees for the examination itself. Additional costs may arise, e.g., for work materials, travel to the training location, or external accommodation. Funding opportunities: Preparatory courses for the advanced training examination can be financially supported according to the Advanced Training Assistance Act (Aufstiegsfortbildungsförderungsgesetz). Further information: Aufstiegs-BAföG - Advancement with Funding. Support for particularly talented young professionals: Foundation for the Promotion of Talented Vocational Education (Stiftung Begabtenförderung berufliche Bildung - SBB) - Advanced Training Scholarship.

Recording business transactions and leading to financial statements according to accounting regulations, e.g., bookkeeping, preparing annual financial statements, presenting regulations of international balance sheet law according to International Financial Reporting Standards (IFRS). Preparing and evaluating annual financial statements, e.g., recognizing connections in accounting. Presenting operational facts from a tax perspective. Perceiving, shaping, and monitoring the company's financial management, e.g., financing, investment calculations, planning calculations. Applying cost and performance accounting in a goal-oriented manner, e.g., managing processes, preparing decisions, and for balancing purposes. Ensuring an internal control system, e.g., identifying and evaluating risks in corporate management, and proposing measures for risk reduction. Ensuring communication, leadership, and cooperation with internal and external partners.

In-depth knowledge in the following areas is a good prerequisite for successfully passing the advanced training (Weiterbildung) examination: Mathematics (e.g., to prepare balance sheets and financial statements) and Business/Law (e.g., to evaluate business documents).

The advanced training (Weiterbildung) consists of theoretical and practical instruction. Depending on the education provider, one should be prepared for the following conditions: Full-time instruction involves full-day classes on at least four weekdays; part-time instruction typically involves career-parallel training on weekends or evenings. For in-person events, classes are held in a classroom setting at the educational institution (possibly not in the place of residence). For digital learning formats (e.g., virtual classroom), learning takes place exclusively via electronic learning platforms and systems (primarily from home in a classroom setting). For distance learning, individuals process the learning material from home (requiring high demands on self-discipline and work organization); there may also be additional in-person phases at the educational institution.

For advanced training (Weiterbildung) abroad, the following options are available, for example, in Austria: AMS - Austrian Public Employment Service - Further Training Database and WIFI Austria (e.g., with the search term "Bilanzbuchhalter/in"). For documenting professional experience abroad, Europass offers the possibility to document learning stays completed abroad. Further information on Europass is available.

Participation in advanced training (Weiterbildung) is not remunerated.

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

From the 1970s: Systematic concepts for advanced training (Weiterbildung) in the commercial sector were developed by the Chambers of Industry and Commerce (IHK), and chamber law regulations emerged. 1990: A nationwide legal ordinance for advanced training as a Bilanzbuchhalter/in came into force; chamber law regulations were superseded. 2007: Reorganization, the nationwide valid ordinance on the examination for the recognized qualification 'Geprüfter Bilanzbuchhalter/Geprüfte Bilanzbuchhalterin' came into force. 2016: Amendment of the Bilanzbuchhalter examination ordinance: the new, action-oriented examination is based on a business situation. 2020: Amendment of the Vocational Training Act (BBiG) and the Crafts Code (HWO): among other things, the introduction of the advanced training qualifications 'Geprüfte/r Berufsspezialist/in', 'Bachelor Professional', and 'Master Professional' to emphasize the equivalence of vocational and academic education. The use of professional titles is conditional.

Certified Accountant (Geprüfter Bilanzbuchhalter/Geprüfte Bilanzbuchhalterin - Bachelor Professional in Bilanzbuchhaltung)

The Certified Accountant (Geprüfter Bilanzbuchhalter/Geprüfte Bilanzbuchhalterin - Bachelor Professional in Bilanzbuchhaltung) is a professional advanced training. The examination is uniformly regulated nationwide in Germany. It is not mandatory to attend a course to be admitted to the examination.

Improve opportunities with additional qualifications: Prospective Certified Accountants can gain a good starting position by acquiring the advanced training qualification 'Geprüfter Bilanzbuchhalter International' or 'Geprüfte Bilanzbuchhalterin International' after completing their advanced training. Find the right employment: After their advanced training, Certified Accountants work in companies in almost all economic sectors, in public administration, or for associations and organizations. Secure employability: Through adaptive advanced training (Anpassungsweiterbildung), one can keep their specialized knowledge current, bring it up to date, and expand it. The range of topics extends from balance sheets and annual financial statements to tax law. Advance professionally: Building on existing qualifications, career advancement training (Aufstiegsweiterbildungen) 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).

Examination regulation: Ordinance on the examination for the recognized advanced training qualification 'Geprüfter Bilanzbuchhalter' and 'Geprüfte Bilanzbuchhalterin - Bachelor Professional in Bilanzbuchhaltung' (Bilanzbuchhalter-Bachelor Professional in Bilanzbuchhaltung-Fortbildungsprüfungsverordnung - BibuBAProFPrV) of 18.12.2020 (BGBl. I S. 3070). Further information: Geprüfter Bilanzbuchhalter/Geprüfte Bilanzbuchhalterin - Bachelor Professional in Bilanzbuchhaltung - Framework plan with learning objectives, 2021 (German Chamber of Industry and Commerce - DIHK).

The prerequisites for admission to the advanced training examination are usually: a completed 3-year commercial or administrative Ausbildung (vocational training) and at least 1 year of professional experience; or a completed advanced training as a Fachwirt/in (specialist), Fachkaufmann/-frau (specialist merchant) or as a state-certified Business Administrator (staatlich geprüfte/r Betriebswirt/in) and at least 1 year of professional experience; or an economics diploma or Bachelor's degree from a state or state-recognized Hochschule (university/college) or Berufsakademie (vocational academy) and at least 1 year of professional experience; or an accredited business administration course from a Berufsakademie and at least 1 year of professional experience; or at least 5 years of relevant professional experience. A validation procedure (Validierungsverfahren) allows for the proof of professional knowledge and skills if a corresponding educational qualification is missing.