Financial accounting (cert.) (Region Virtuelles Klassenzimmer):
2 Provider
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Ch. du Repos 2
1213 Petit-Lancy
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Our training courses are 100% online and therefore offer maximum flexibility. At the same time, you benefit from personal support from our experts.
Dreilindenstrasse 75a
6006 Luzern
Schulen mit zertifizierter Bildungsberatung
Questions and answers
What is the difference between financial accounting (FiBu) and operational accounting (BeBu)?
Accounting is divided into financial accounting (financial accounting) and operational accounting (operational accounting). Mandatory financial accounting (FiBu) records current business transactions as a cash flow statement - expenses and income. Voluntary operational accounting (BeBu) presents the internal accounts of a company in actual values in the form of costs and revenues.
In principle, accounting serves as a means of accountability for the operations manager vis-à-vis his various stakeholders and as a management tool for the operations management. Accounting allows decisions to be made, investments to be planned and changes to be monitored.
What are the financial accounting basics?
The financial accounting basics are:
- Accounting basics
- Business transactions (chart of accounts, VAT, goods accounts)
- Account system
- Income statement
- Opening balance sheet
Fi Bu: What is done in financial accounting?
Financial accounting (Fi Bu) is part of a company's accounting system and records all operational transactions that lead to a cash flow. This includes income and expenditure. Alternative sub-areas of accounting are accounts receivable accounting or accounts payable accounting. All companies with an annual turnover of more than CHF 500,000 in the last financial year are obliged to keep double-entry bookkeeping, including the preparation of annual financial statements and a balance sheet.
What is financial accounting simply explained?
Financial accounting explained simply:
- A sub-area of operational accounting
- Covers all business transactions that can be expressed in figures
- All expenses and income are included
- In large companies, financial accounting is further subdivided into accounts payable (incoming invoices) and accounts receivable (outgoing invoices)
Tips, tests and information on "Financial accounting (cert.)"
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