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Issuing The Training Regulations For The Teaching Accounting

Original Language Title: Erlassung der Ausbildungsvorschriften für den Lehrberuf Buchhaltung

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17. Regulation of the Federal Minister for Economic Affairs and Labour, which lays down training rules for the teaching profession

On the basis of the § 8 of the Professional Law, BGBl. No 142/1969, last amended by the Federal Law BGBl. I No 79/2003, will be prescribed:

Accounting

§ 1. The accounting profession is established with a teaching period of three years.

Professional profile

§ 2. Through vocational training in teaching and in vocational training, the trained teacher will be able to carry out the following activities in a professional, independent and self-responsible manner.

1.

collect and control data for accounting,

2.

carry out and track records,

3.

Prepare and prepare in ventures,

4.

collect, check and control data for the calculation of wages,

5.

carry out and track wage bills,

6.

implement billing with social security institutions and tax authorities;

7.

cartels,

8.

carry out administrative work using operational information and communication systems;

9.

participate in the operational accounting and cost calculation;

10.

provide, await and evaluate statistics, files and maps.

Professional training

§ 3. (1) The following training course will be defined. The skills and knowledge mentioned are to be conveyed at the latest in the course of the course of the course of the course of the course of the course of the course, at the latest, in such a way as to enable the teaching to carry out qualified activities within the meaning of the professional profile, which includes, in particular, independent planning, transmission, control and optimisation.

Pos.

1. Teaching year

2. Teaching year

3. Teaching year

1

Teaching

1.1

Economic position of the teaching company

1.1.1

The basic knowledge of the organisation, communication, tasks and supply of services arising from the position of the company in the respective economic area

knowledge of the organisation, communication, tasks and services arising from the position of the company in the respective economic area

1.1.2

Basic knowledge of the industry and its relations with the rest of the economy

1.1.3

knowledge of the market position, operational contacts with the respective contracting authorities, contractors, customers, parties, patients or clients and their behaviour

1.1.4

knowledge of the location inflows and customer behaviour relevant to the operation

1.1.5

knowledge of the legal form and basic knowledge of the specific legislation, as well as of the resulting tasks of teaching

1.2

Facilities, occupational safety, accident prevention and environmental protection

1.2.1

knowledge and proper application of operational facilities and technical equipment and tools

1.2.2

knowledge of accident hazards, first aid measures, and relevant safety regulations and other relevant provisions to protect life and health

1.2.3

Basic knowledge of regulatory oversight bodies, social security and representative bodies, as well as the subject-matter of labour law

1.2.4

Knowledge of ergonomic design of the workplace

1.2.5

knowledge of the prevention, environmental separation and disposal of waste and residual substances in operation

1.2.6

knowledge and application of operational rules on hygiene and fire prevention

1.3

Training in the dual system

.

knowledge of the obligations arising from the teaching contract (Articles 9 and 10 of the Law on vocational training)

1.3.2

knowledge of the content and purpose of training and of essential training opportunities

2

Administration, organisation, communication and computer

2.1

Administration

2.1.1

knowledge of the organisational structure, tasks, responsibilities and links of each operating area and the relationship with non-operational companies

2.1.2

knowledge of operational processes

2.1.3

Application of files, statistics, maps and files

2.1.4

Evaluation of operational statistics and reports and decision-oriented evaluation of results

2.2

Organisation and Quality

2.2.1

Professional and functional use and care of operational, administrative, organisational, work and communication tools

2.2.2

knowledge of the risks arising from the working environment, their insurance opportunities and behaviour in the event of damage

2.2.3

knowledge of the operating treatment and behaviour of complaints or complaints

How to deal with complaints or complaints

2.2.4

Basic knowledge about the supply of rail, mail, other transport modes and communication facilities

2.2.5

Administration and organisation of appointments and/or missions as well as preparation and follow-up of negotiations and meetings

2.2.6

Basic knowledge of quality

knowledge of operating quality management

2.2.7

knowledge of work organisation and work design

2.3

Communication

2.3.1

Letter of concrete disclosure and general information, letter of standard letters

2.3.2

Work with forms and printing

2.3.3

Language and professional expression (German and alien)

2.3.4

Leading of targeted talks (German and non-German)

2.3.5

Customer, patient and employee-oriented communication

2.3.6

knowledge of the professional behaviour of contracting authorities, contractors, customers, parties, clients or suppliers

2.3.7

Relevant correspondence, Postal and Preparatory Work, Deposit, Evidence and Registertratur

2.3.8

knowledge of the specialist language messages

2.3.9

Basic knowledge of the sector and operational resources and opportunities of marketing, advertising and publicity

knowledge of industry and operational means and possibilities of marketing, advertising and publicity

2.3.10

Participation in the care and advice of customers, clients, patients or parties

2.4

computer

2.4.1

Basic knowledge about the structure of operational computer (application and task of computer in the operating organisation such as text processing, calculation, ordering, accounting and storage)

knowledge of the structure of operational computer (application and task of computer in the operating organisation such as text processing, calculation, ordering, accounting and storage)

2.4.2

knowledge and application of computer equipment (hard, software and operating systems)

2.4.3

Implementing workplace-specific computer applications (such as text processing, limeing, Internet, e-mail, accounting, timing monitoring and storage)

2.4.4

Basic knowledge of the state and development of new workplace-specific applications of computer

2.4.5

Basic knowledge about data protection

2.4.6

Create and wait text building stones and address files

3

procurement and offer (work, material, goods, services)

3.1

Procurement

3.1.1

Basic knowledge of sector and operational procurement opportunities and the identification of needs

knowledge of sector and operational procurement opportunities and organisational implementation of procurement

3.1.2

Contribute to identifying needs

3.1.3

Preparation and participation in orders

Introduction of orders

3.1.4

Acquiring, handling and testing of tenders, testing of order confirmations

3.1.5

Monitoring of delivery dates

Measures in case of delivery

3.2

An

3.2.1

knowledge of operational services (Wars, Products, Services)

3.2.2

knowledge of sector-specific product labels, standards and product declaration and/or frameworks for operational performance

3.2.3

Participation in the creation of ancillary and/or information on operational services

4

Business accounting

4.1

Cost calculation and calculation

4.1.1

Basic knowledge of operational costs, their impact on profitability and/or efficiency

4.1.2

Basic knowledge of cost calculation, calculation and/or budget production

4.1.3

Participation in Kalkulation work and/or budget production

4.2

Taxation, levies and wage bills

4.2.1

Basic knowledge of operating taxes and levies

4.2.2

Basic knowledge about the information of wage and salary transfer

4.3

Accounting

4.3.1

Basic knowledge of the tasks and function of business accounting

knowledge of the tasks and function of the business account

4.3.2

Basic knowledge of computer-based processes in business accounting

knowledge of computer-based processes in operational accounting

4.3.3

Basic knowledge of the importance and role of the inventur and inventory

4.3.4

Working with Inventor or taking stock

4.3.5

Conducting business accounting types, collecting, testing and controlling data

4.3.6

Preparing documents for the transfer

4.4

Payments

Mr.

Basic knowledge of payments with suppliers, customers, authorities, postal, money and credit institutions

knowledge of business-specific payments with suppliers, customers, authorities, postal, money and credit institutions

4.4.2

Basic knowledge about Kassaduction and Kassabook

knowledge of Kassaduction

4.4.3

Participation in payments

4.4.4

knowledge of the operating procedure for late payment, payment

4.5

Accounting

4.5.1

Basic knowledge of the operational accounting and booking documents

4.5.2

basic knowledge of bookings and contingency; Facilitating, relevant work

Operating booking and production of evaluations and statistics

4.5.3

Knowledge of the Single Account Framework

5

Advanced basic knowledge

5.1

knowledge of operational cost calculation and calculation

5.2

knowledge of the operational costs, their influence and their impact on profitability

5.3

Basic knowledge about the control

5.4

Basic knowledge about the operating debit and creditors

6

Accounting and personal accounting

6.1

knowledge of the principles of proper accounting

6.2

knowledge of revenue expenditure (current business cases, success assessment), lump sum

6.3

knowledge of double accounting (legislation, journalism, main book, handbooks)

6.4

Completion, verification, and transfer of data for accounting

6.5

Beef

6.6

Results of trade success

6.7

Preparing and creating inventures and inventory

6.8

Basic knowledge of financing

6.9

Basic knowledge of the crude balance

6.10

knowledge of wage and salary transfer

Participation in wage and salary transfer

6.11

Completion, testing, control and transfer of data for wage and salary transfer

6.12

Contribute to billing with Social Security and Financial Office

6.13

knowledge of the rules and provisions relevant to wage and salary transfer (in particular collective agreements and regulations and provisions relating to recruitment, service contracts, apprentices, young people, workers, employees, dismissals, dismissals, consensual solutions, operating agreements, working time, leave, health, maternity protection, disability recruitment, special payments, wages, taxes and social security)

(2) Training in professional knowledge and skills is (with particular attention to the operational requirements and requirements (on the personal training of the apprentices) to respect the key skills required for a professional force (such as openness, team capacity, conflictability), self-sufficiency (such as self-assessment, self-confidence, self-confidence, congestion), methods competence (such as presentationability, rhetoric in German language, understandingability in the basic English language guidelines) and competence for self-learning (such as readiness, knowledge of methods, ability to offer appropriate media)

In-power

§ 4. This Regulation will enter into force on 1 January 2004.

Transitional provisions

§ 5. (1) The accounting training system, BGBl. II No. 304/2000, without prejudice to the provisions on the examination rules, with the end of 31. December 2003.

(2) Apprenticeships, Appropriate accounting can be further trained in accordance with the training system referred to in paragraph 1.

(3) The teaching periods, which are in the course of the teaching profession, according to the in paragraph. 1 of the above mentioned training rules are to be fully counted according to this Regulation.

Bartenstein