Financial And Accounting Assistant Training Regulations, Amendment Of The Regulation On The Final Apprenticeship Examination In The Commercial And Administrative Professions

Original Language Title: Finanz- und Rechnungswesenassistenz-Ausbildungsordnung sowie Änderung der Verordnung über die Lehrabschlussprüfung in den kaufmännisch-administrativen Lehrberufen

Read the untranslated law here: https://www.global-regulation.com/law/austria/2997481/finanz--und-rechnungswesenassistenz-ausbildungsordnung-sowie-nderung-der-verordnung-ber-die-lehrabschlussprfung-in-den-kaufmnnisch-administrativen-leh.html

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179. Regulation of the Federal Minister of economy, family and youth, which is the training regulations for the teaching of financial and accounting assistant (finance and accounting assistant training regulations) adopted and modified the regulation about the final apprenticeship examination in the commercial and administrative professions

On the basis of §§ 8, 24 and 27 of the vocational training Act (BAG), Federal Law Gazette No. 142/1969, as last amended by Federal Law Gazette I no. 35/2012, is prescribed:

Article 1

Training regulations for the teaching of financial and accounting assistant

1. (1) the teaching of financial and accounting assistant is decorated with an apprenticeship of three years.

(2) the terms in this Regulation include the male and female form each. In the apprenticeship contracts, teaching certificates, apprenticeship completion certificates and pretty is the teaching profession in the form of the corresponding to the gender of the apprentice (financial and accounting Assistant or financial and accounting Assistant).

Professional profile

§ 2. Through vocational training in teaching and in the vocational school, the trained apprentice should be enabled properly and independently carry out the following activities: 1 accounting work in progress within the framework of various accounting systems (double-entry accounting, revenue-expenditure accounting, global) to perform, carry out preparatory work for the preparation of financial statements 2., 3. conducting wage and salary allocations, 4. accounts with social security institutions and tax authorities (creating the UVA etc.) perform edit costing tasks, 5. , work 6 with industry-standard IT processes (E.g. FinanzOnline, ELDA), perform administrative work with the help of operational information and communication systems 7, statistics, files, and files create 8, wait and evaluate.

Professional image

§ 3 (1) for the training is is to set the following job description. The specified skills and knowledge are starting to give graduates the apprentice to carry out qualified activities on behalf of the career profile that includes in particular independent planning, performing, check and optimize at the latest in the specified year.



POS.



1st year of training



2. year of apprenticeship



3rd year of training



1



The teaching



1.1



Economic position of the institution



1.1.1



Basic knowledge of the Organization, the communication, the tasks and services arising from the position of the company within the scope of the economic



Knowledge of the Organization, the communication, the tasks and the services arising from the position of the company within the scope of the economic



1.1.2



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











1.1.3







Knowledge of market position, the company-specific contacts with the respective clients, contractors, customers, parties or clients and their behaviour



1.1.4







Knowledge of the location influences relevant to the operation and customer behavior



1.1.5







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



1.2



Facilities, occupational safety, accident prevention and environmental protection



1.2.1



Knowledge and functional application of the operational facilities and technical resources and tools



1.2.2



Knowledge of risks of accidents, about first aid measures, as well as relevant safety regulations and the relevant regulations for the protection of life and health



1.2.3



Basic knowledge of administrative supervisory organs, social security and interest groups, as well as the notice requiring labour legislation



1.2.4



Knowledge of ergonomic workplace design



1.2.5



Knowledge of prevention, environmentally sound separation and disposal of waste produced during operation - and residual materials



1.2.6



Knowledge and application of the operational rules on hygiene and fire prevention











1.3



Training in the dual system



1.3.1



Knowledge of the obligations arising from the apprenticeship contract (§§ 9 and 10 BAG)



1.3.2



Knowledge content and aim of the training as well as significant relevant training opportunities



2



Management, organization, communication, and computer



2.1



Management



2.1.1



Knowledge of the organizational structure, the duties, powers and relationships of each operating area and relations with external relevant companies



2.1.2



Knowledge of the operations of the work



2.1.3



Create, perform and archive files, statistics, files and files



2.1.4







Evaluate operational statistics and reports and decision-oriented evaluation of the results



2.2



Organization and quality



2.2.1



Technical and functional use and care of the operational, technical Office Organization, work and means of communication



2.2.2











Knowledge of the risks arising from the working environment, their insurance options and behaviour in case of damage



2.2.3







Knowledge of the customary treatment and behavior complaints or complaints



Assist in the handling of complaints, or complaints



2.2.4







Basic knowledge of the services offered by rail, post, other modes of transport and communication facilities



2.2.5



Administration and organization appointments and/or missions as well as pre-and wrapping up negotiations and meetings



2.2.6



Basic knowledge of the quality system



Knowledge of customary quality management



2.2.7



Knowledge of work organization and job design







2.3



Communication



2.3.1



Writing of standard letters to concrete specifications and general information



2.3.2



Working with forms and forms



2.3.3



Language and proper mode of expression (German and foreign language)



2.3.4



Lead by targeted calls (German - and course)



2.3.5



Customer - and employee-oriented communications



2.3.6



Knowledge of proper attitude toward clients, contractors, customers, parties, clients or suppliers



2.3.7



Relevant correspondence work, work with incoming and outgoing mail, filing, records and registry



2.3.8







Knowledge of relevant foreign language terms



2.3.9







Basic knowledge of the sector and customary means and ways of marketing, advertising and public relations



Knowledge of the sector and customary means and ways of marketing, advertising and public relations



2.3.10







Assisting in the care and advice from customers, clients or parties



2.4



EDP



2.4.1



Basic knowledge of the structure of business computing (application and task of computing in the operational organisation such as word processing, calculation, order management, accounting and warehousing)



Knowledge of the structure of business computing (application and task of computing in the operational organisation such as word processing, calculation, order management, accounting and warehousing)







2.4.2







Knowledge and application of the operational institutions of EDP (hardware, software, and operating systems)



2.4.3







Perform workplace-specific computer applications (such as word processing, spreadsheet, Internet, email, accounting, expediting and storage)



2.4.4



Basic knowledge of the status and the development of new workplace-specific applications of computing



2.4.5



Basic knowledge of data protection



2.4.6



Creating and maintaining text modules and address files



3



Procurement and supply (equipment, materials, goods, services)



3.1



Procurement



3.1.1



Basic knowledge about the sector and company-specific procurement opportunities and the identification of needs



Knowledge of industry and company-specific procurement opportunities and the organisational implementation of procurement







3.1.2











Assisting in the identification of needs



3.1.3







Preparation of and participation in orders



Carrying out orders



3.1.4







Collection, edit and test services, testing of order confirmations



3.1.5







Monitoring of delivery dates



Measures in case of delay in delivery



3.2



Offered



3.2.1



The operational values of (goods products, services)



3.2.2



Knowledge of industry-specific goods labelling, standards and product declaration or framework for operational performance



3.2.3







Assisting in the creation of offered and/or information on the operational performance



4



Management accounting



4.1



Cost accounting and pricing



4.1.1







Basic knowledge of the operating costs, their influence and their impact on the profitability or efficiency



4.1.2







Basic knowledge about the cost accounting, costing and budgeting







4.1.3







Work on costing work and/or budget preparation



4.2



Taxes, duties and payroll accounting



4.2.1







Basic knowledge of the operating-specific taxes and duties



4.2.2







Basic knowledge of the information of the wage and salary accounting




4.3



Accounting



4.3.1



Basic knowledge of tasks and functions of the operational accounting



Knowledge of the tasks and functions of operational accounting



4.3.2







Basic knowledge of computer-aided processes in business accounting



Knowledge of the computer-aided processes in the operational accounting



4.3.3







Basic knowledge of meaning and task of physical inventory and inventory



4.3.4







Participation in the inventory or inventory



4.3.5



Performing operational accounting types, collecting, testing and controlling data



4.3.6



Preparation of documents for the allocation







4.4



Payment traffic



4.4.1



Basic knowledge of the payment transactions with suppliers and customers, authorities, post, money - credit institutions



Knowledge of company-specific payment transactions with suppliers, customers, authorities, post, money and banks



4.4.2



Basic knowledge of cash management and cash book



Knowledge of cash management



4.4.3











Participation in payment transactions



4.4.4











Knowledge of the customary procedure for late payment, reminder system



4.5



Accounting



4.5.1



Basic knowledge of the operating accounts and the corporate accounting documents











4.5.2



Basic knowledge of postings and assignments; Perform simple, relevant work



Corporate booking work and create analyses and statistics



4.5.3







Knowledge of the unit kontenrahmens



5



Finance and accounting



5.1











Knowledge of the operational costs, whose influence and its impact on profitability



5.2



Knowledge about the system of taxes and other charges in Austria



5.3



Knowledge of the federal tax code



Basic knowledge of fees and transfer taxes



5.4



Knowledge of the principles of proper accounting











5.5



Note of the revenue expenditure account (current business cases, income) and the global



5.6



Knowledge of double-entry accounting (document system, journal, General Ledger, managing Subledgers, income)



5.7



Collecting, testing, checking and storing documents for accounting



5.8



Assignment and updating ongoing business cases



5.9



Knowledge of year thesis necessary in connection with the respective accounting system



Participation in annual financial closing work (performing implementation and follow-up postings etc.)



5.10



Collecting, testing, checking and storing documents for the payroll



5.11



Knowledge of the rules relevant to the payroll (payroll and accounting) and regulations (in particular collective agreements and regulations and provisions concerning recruitment, service contracts, apprentices, young people, workers, employees, terminations, layoffs, amicable solutions, operating agreements, working time, vacation, sick leave, maternity protection, disabled setting, social, special payments, wage garnishments, taxes and social security)



5.12







Perform simple wage and salary accounting



5.13











Participation in complex statements



5.14



Work with FinanzOnline, ELDA and official forms (UVA, income tax return, etc.)



5.15



Knowledge of the tasks and areas of cost accounting systems



Edit cost accounting tasks settings



5.16



Basic knowledge of controlling



Knowledge of the controlling



5.17



Basic knowledge of risk management



Knowledge of risk management (2) training in the professional knowledge and skills is (with particular attention to the operational needs and requirements (on the personality education of the apprentice to make sure to give him the key qualifications required for a specialist with regard to self-competence (such as self-assessment, self-confidence, self-reliance, resilience), social skills (such as openness, teamwork, conflict resolution skills), methodological competence (such as presentation skills, rhetoric in the German language, communication ability in the fundamentals of the English language) and competence for self-directed learning (such as standby)) , Knowledge of methods, ability to choose of appropriate media and materials) to mediate.

Entry into force

The provisions of §§ 1 to 3 regarding section 4 (1) of the training regulations for the teaching of financial and accounting assistant with June 1, 2012 into force.

(2) the training requirements for the teaching accounting, Federal Law Gazette II No. 17 / 2004 as amended the regulation Federal Law Gazette II No. 177/2005, occur without prejudice to paragraph 3 at the end of May 31, 2012 override.

(3) apprentices, who on May 31, 2012, in teaching accounting are being trained, may in accordance with the training regulations listed in paragraph 2 to be trained further at the end of the agreed upon apprenticeship and can Z 2 and § 6 No. 2 of regulation over the final apprenticeship examination in the commercial and administrative professions until one year after the expiry of the agreed upon apprenticeship to the final apprenticeship examination pursuant to section 1 (examination regulations for the teaching accounting) compete.

(4) the lumberyards accounting were placed back in the teaching profession, are on the apprenticeship in the teaching profession fully attributable to financial and accounting assistant.

Article 2

Amendment of the regulation on the final apprenticeship examination in the commercial and administrative professions

The regulation about the final apprenticeship examination in the commercial and administrative professions, Federal Law Gazette II No. 245/2004 in the version of regulation BGBl. II, no. 144/2011, is amended as follows:

1. pursuant to section 1, Z 25 is the point replaced with a comma and following paragraph 26 added:



"26.



Finance and accounting assistant."

2. According to § 6, Z 25 is inserted following Z 26:

"26 financial and accounting assistant

(1) § 4 shall apply to the business process. The written part of the business process has to extend to four of the following five areas: 1 updating of ongoing business cases, 2. annual accounts (eg plant transfer, goods and material transfer, prepaid, provisions), 3. wage - and accounting (E.g. settlement of current references, special payments, overtime, entries, exits, ancillary wage costs, update), 4. create an advance turnover tax return, 5. cost accounting.

§ 5 is (2) for the technical discussion"

3. after article 12 para 1c are following ABS. 1 d and 1e are inserted:

"(1 d) § 1 Z 26 and § 6 Z 26 (examination regulations for the teaching of financial and accounting Assistant) with June 1, 2012 into force.

"(1e) § 1 Z 2 and § 6 No. 2 (examination regulations for the teaching accounting) occur at the end of the 31 May 2016 override."

Mitterlehner