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

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179. Regulation of the Federal Minister for Economic Affairs, Family and Youth, which enacted the training regulations for the teaching profession financial and accounting assistance (financial and accounting assistance training regulations) and the regulation on the Recharge examination in the commercial-administrative teaching profession is changed

On the basis of § § 8, 24 and 27 of the Vocational Training Act (BAG), BGBl. No. 142/1969, as last amended by the Federal Law BGBl. I No 35/2012, shall be arranged:

Article 1

Training regulations for the teaching profession Financial and accounting assistance

§ 1. (1) The teaching profession financial and accounting assistance is set up with a teaching period of three years.

(2) The terms chosen in this Regulation shall include the male and female form. In the teaching contracts, teaching certificates, teaching certificates and teaching letters, the teaching profession is to be described in the form corresponding to the sex of the apprentice (financial and accounting assistant, or financial and accounting assistant).

Professional profile

§ 2. Through vocational training in the course of teaching and in the vocational school, the trained apprentice is to be able to carry out the following activities in a professional and independent way:

1.

carry out ongoing accounting work within the framework of various accounting systems (double accounting, revenue-expenditure account, flat-rate payment),

2.

carry out preparatory work for the preparation of annual accounts,

3.

Carry out payroll and payroll calculations

4.

Process cost-effective tasks,

5.

Accounts with social security institutions and tax authorities (creation of the UVA etc.) ,

6.

work with industry-typical IT processes (e.g. financial online, ELDA),

7.

carry out administrative work by means of the operational information and communication systems,

8.

Create, maintain, and evaluate statistics, files and files.

Professional image

§ 3. (1) The following vocational training shall be established for the training. The skills and knowledge referred to shall be conveyed, at the latest in the teaching year referred to in each case, in such a way as to enable the apprentice to pursue qualified activities in the sense of the professional profile, which shall, in particular: Independent planning, carrying out, controlling and optimising.

Pos.

1. Year of Teacher

2. Year of Teacher

3. Year of Teacher

1

The teaching establishment

1.1

Economic position of the teaching staff

1.1.1

Basic knowledge of the organisation, communication, tasks and range of services arising from the position of the holding in the respective economic sector

Knowledge of the organisation, communication, tasks and services provided by the company's position in the respective economic sector

1.1.2

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

-

-

1.1.3

-

Knowledge of the 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 factors and customer behavior that are relevant to the operation

1.1.5

-

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

1.2

Facilities, occupational safety, accident prevention and environmental protection

1.2.1

Knowledge and function-oriented application of operational facilities and technical equipment and tools

1.2.2

Knowledge of the risks of accidents, first aid measures, safety rules and other relevant provisions for the protection of life and health

1.2.3

Basic knowledge of regulatory bodies, social insurance and advocacy groups, as well as the statutory provisions on labour law

1.2.4

Knowledge of the ergonomic design of the workplace

1.2.5

Knowledge of the avoidance, environmentally sound separation and disposal of waste and residues arising during operation

1.2.6

Knowledge and application of 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 of the content and aim of the training, as well as essential training opportunities in this area

2

Administration, organization, communication and IT

2.1

Administration

2.1.1

Knowledge of the organizational structure, tasks, responsibilities and relationships of the individual operating areas and the relationships with non-operational companies

2.1.2

Knowledge of operational workflows

2.1.3

Creation, keeping and archiving of files, statistics, files and files

2.1.4

-

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

2.2

Organisation and quality

2.2.1

Functional and functional use and maintenance of the operational, office-technical organization, work and communication equipment

2.2.2

-

-

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

2.2.3

-

Knowledge of the usual treatment and behaviour in case of complaints or complaints

Assist in the treatment of complaints or complaints

2.2.4

-

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

2.2.5

Administration and organization of appointments and/or business trips as well as pre-and post-processing of negotiations and meetings

2.2.6

Basic knowledge of quality systems

Knowledge of the usual quality management

2.2.7

Knowledge of work organisation and work design

-

2.3

Communication

2.3.1

Writing according to specific requirements and general information, writing of standard letters

2.3.2

Working with forms and pre-forms

2.3.3

Language and professional expression (German and foreign language)

2.3.4

Conduct of targeted discussions (German and foreign languages)

2.3.5

Customer-and employee-oriented communication

2.3.6

Knowledge of professional conduct towards clients, contractors, customers, parties, clients or suppliers

2.3.7

Relevant correspondence work, work with post office and post office, filing, evidence and registry

2.3.8

-

Knowledge of the subject-specific foreign-language technical expressions

2.3.9

-

Basic knowledge of the usual means and possibilities of marketing, advertising and public relations

Knowledge of the usual means and possibilities of marketing, advertising and public relations in the industry and business

2.3.10

-

Participate in the supervision and advice of clients, clients or parties

2.4

EDV

2.4.1

Basic knowledge of the structure of the company EDP (application and task of the EDP in the operating organisation such as word processing, calculation, ordering, accounting and warehousing)

Knowledge of the structure of the EDP (Application and Task of the EDP in the operational organisation such as word processing, calculation, ordering, accounting and warehousing)

-

2.4.2

-

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

2.4.3

-

Perform workstation-specific EDP applications (such as word processing, calculation, internet, email, accounting, appointment monitoring and filing)

2.4.4

Basic knowledge of the state and the development of new job-specific applications of the EDP

2.4.5

Basic knowledge of data protection

2.4.6

Creating and waiting of text modules and address files

3

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

3.1

Procurement

3.1.1

Basic knowledge of the industry and business-specific procurement opportunities and the identification of needs

Knowledge of the 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

Order Orders

3.1.4

-

Obtaining, editing and checking offers, checking order confirmations

3.1.5

-

Monitoring delivery dates

Measures in the event of delay in delivery

3.2

Anbot

3.2.1

Knowledge of operational services (goods, products, services)

3.2.2

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

3.2.3

-

Participate in the creation of anbots and/or information on the company's services

4

Operational accounting

4.1

Cost calculation and calculation

4.1.1

-

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

4.1.2

-

Basic knowledge of cost accounting, calculation and/or budgeting

-

4.1.3

-

Participate in calculation work and/or budgeting

4.2

Taxes, levies and payroll accounting

4.2.1

-

Basic knowledge of operating taxes and charges

4.2.2

-

Basic knowledge of the information on payroll and payroll accounting

4.3

Accounting

4.3.1

Basic knowledge of the tasks and function of the operating accounting system

Knowledge of the tasks and function of the operating accounting system

4.3.2

-

Basic knowledge of computer-aided processes in company accounting

Knowledge of computer-aided processes in company accounting

4.3.3

-

Basic knowledge of the importance and task of inventories and inventory

4.3.4

-

Participation in the inventory or inventory

4.3.5

Carrying out operational billing, collecting, checking and controlling data

4.3.6

Preparing documents for offsetting

-

4.4

Payment transactions

4.4.1

Basic knowledge of payment transactions with suppliers, customers, authorities, postal services, money and credit institutions

Knowledge of operations-specific payment transactions with suppliers, customers, authorities, postal services, money and credit institutions

4.4.2

Basic knowledge of Kassaführung and Kassabuch

Knowledge of the cassae

4.4.3

-

-

Participation in payment transactions

4.4.4

-

-

Knowledge of the usual procedure in the event of late payment, madness

4.5

Accounting

4.5.1

Basic knowledge of the company accounting and the company accounting documents

-

-

4.5.2

Basic knowledge of bookings and quotations; performing simple, relevant work

Company booking work and creation of evaluations and statistics

4.5.3

-

Knowledge of the single account framework

5

Finance and accounting

5.1

-

-

Knowledge of operational costs, their impact on profitability and their impact on profitability

5.2

Knowledge of the system of taxes and other charges in Austria

5.3

Knowledge of the Federal Tax Code

Basic knowledge of fees and traffic taxes

5.4

Knowledge of the principles of proper accounting

-

-

5.5

Knowledge of revenue-expenditure-invoice (current business cases, success rate) and lump-sum

5.6

Knowledge of double accounting (occupancy, journal, general ledger, lead of by-books, success determination)

5.7

Record, check, control and deposit of documents for accounting

5.8

Account and Book of Ongoing Business Cases

5.9

Knowledge of the annual financial statements necessary in connection with the relevant accounting system

Participation in annual financial statements (to carry out rebooking and rebooking etc.)

5.10

Record, audit, control and deposit of evidence for personal accounting

5.11

Knowledge of the relevant rules and regulations (in particular collective agreements and regulations and provisions relating to staff recruitment, employment contracts, apprentices, young people, Workers, employees, dismissals, redundancies, agreed solutions, operating arrangements, working time, holidays, sick leave, maternity protection, disability adjustment, social law, special payments, wage deposits, taxes and social insurance)

5.12

-

Perform simple payroll and payroll accounting

5.13

-

-

Collaboration on complex accounts

5.14

Working with financial online and ELDA as well as with official forms (UVA, income tax returns etc.)

5.15

Knowledge of the tasks and areas of cost accounting systems

Editing costs-computational tasks-positions

5.16

Basic knowledge of controlling

Knowledge of controlling

5.17

Basic knowledge of risk management

Knowledge of risk management

(2) In the course of training in the professional knowledge and skills (with special attention to the requirements and requirements of the company (in order to ensure that the apprentite's personality is formed in order to provide him with the necessary skills for a specialist), he/she must be able to Key qualifications in terms of social competence (such as openness, teamwork, conflict ability), self-competence (such as self-assessment, self-confidence, self-reliance, resilience), methodological competence (such as presentation skills, rhetoric in German language, comprehensibility in the broad guidelines of the The English language) and competence for self-directed learning (such as willingness, knowledge of methods, ability to select suitable media and materials) to be conveyed.

entry into force

§ 4. (1) The provisions of § § 1 to 3 concerning the training regulations for the teaching profession financial and accounting assistance will enter into force with 1 June 2012.

(2) The training regulations for the teaching profession, Federal Law Gazette (BGBl). II No 17/2004, as amended by the BGBl Regulation. II No 177/2005, without prejudice to paragraph 3, with the expiry of 31 May 2012.

(3) Apprentices who are trained in the accounting profession on 31 May 2012 may continue to be trained up to the end of the agreed period of teaching in accordance with the training regulations referred to in paragraph 2 and may continue until one year after the end of the training period. agreed on the teaching period for the examination in accordance with § 1 Z 2 and § 6 Z 2 of the Ordinance on the Examination of Apprenticeship Examinations in the Commercial-Administrative Teaching Professions (Examination Regulations for the Apprenticeship Profession).

(4) The teaching periods completed in the course of the teaching profession are to be fully attributed to the teaching period in the teaching profession financial and accounting assistance.

Article 2

Amendment of the Ordinance on the Examination of Apprenticeship Examinations in the Commercial-Administrative Teaching occupations

The Ordinance on the Examination of Apprenticeship Examinations in the Commercial-Administrative Teaching Professions, Federal Law Gazette (BGBl). II No 245/2004, as amended by the BGBl Regulation. II No 144/2011, shall be amended as follows:

1. In accordance with § 1 Z 25, the point shall be replaced by a dash and the following paragraph 26 shall be added:

" 26.

Financial and accounting assistance. "

2. In accordance with § 6 Z 25 the following Z 26 is inserted:

" 26. Financial and accounting assistance

(1) § 4 shall apply to the business case. The written part of the business case shall cover four of the following five areas:

1.

Booking of current business cases,

2.

Annual financial statements (e.g. settlement of assets, invoicing of goods and materials, delimitation of the accounts, provisions),

3.

Payroll and payroll accounting (e.g. settlement of current salary, special payments, overtime, entrance fees, exit, non-wage costs, booking),

4.

Create a sales tax advance,

5.

Cost accounting.

(2) § 5 shall apply to the expert discussion. "

3. In accordance with § 12 (1c), the following paragraphs 1d and 1e are inserted:

" (1d) § 1 Z 26 and § 6 Z 26 (examination regulations for the teaching profession financial and accounting assistant) will enter into force on 1 June 2012.

(1e) § 1 Z 2 and § 6 Z 2 (Examination provisions for the teaching profession of accounting) shall expire on 31 May 2016. "

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