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This sector can be broken down into the accounting, tax and controlling sectors.

Accounting, as a field of business administration, comprises the systematic recording, monitoring and condensation of the money and service flows arising in the company. The documentation of the money and goods flows in the company is carried out for outsiders. For internal purposes, data is collected for control and planning purposes.

The main tasks of controlling include the provision of data material to support the management and other managers in the company in making decisions. Thus, controlling closes a gap between accounting and management.

Taxes are public-law charges that citizens in Germany pay to cover their general financial needs. The rights/duties of citizens and companies are correspondingly complex. Services in this area include, for example, financial and investment consultants, tax advisors, etc., all of which require completed courses of study.