Fundamentals of business administration, accounting and human resources

The course first familiarizes you with the business management mindset and provides a foundation in accounting. It then not only offers a systematic introduction to bookkeeping and accounting procedures—including annual financial statements and the basics of tax law—but also provides comprehensive knowledge of human resources management.

  • Certificates: Certified Business Administrator" certificate
    Certificate "Fundamentals of Accounting"
    Certificate "Fundamentals of Human Resources Management"
  • Examination: Praxisbezogene Projektarbeiten mit Abschlusspräsentationen
    Certified Business Administrator
  • Teaching Times: Full-time
    Monday to Friday from 8:30 a.m. to 3:35 p.m. (in weeks with public holidays from 8:30 a.m. to 5:10 p.m.)
  • Language of Instruction: German
  • Duration: 12 Weeks

Fundamentals of business administration and accounting

Fundamentals of Business Administration and Business Processes (approx. 3 days)

Business Management

Corporate Objectives and Conflicting Goals

Structure, Functions, and Business Operations

Basic Business Functions: Procurement, Service Delivery, Sales, Financing, Human Resources, and Administration

Business model, value creation, and the relationship between revenue, costs, profit, and liquidity

AI-supported research, structuring, and processing of business information


Business law and legal basics (approx. 2 days)

Legal forms of companies

Rights and obligations in sales contracts

Basics of liability

Cooperations and company mergers

Insolvency law and signs of crisis


Tax fundamentals in the corporate context (approx. 1 day)

Classification of business tax types

Basics of corporate taxation

The basic principle of value added tax

Importance of taxes for pricing, earnings and liquidity


Fundamentals of External Accounting: Bookkeeping, Balance Sheet, and Income Statement (approx. 6 days)

Tasks and Objectives of External Accounting

Inventory and Fixed Assets

Composition and Structure of a Balance Sheet, Assets/Liabilities

Income Statement and Profit Determination

Receivables/Liabilities

Provisions and Reserves: An Overview

Depreciation and Its Impact on the Annual Financial Statements

Relationship Between Day-to-Day Business Transactions and Financial Statements

Step-by-Step Income Statement

Introduction to the Analysis of the Balance Sheet and Income Statement

AI Support in Accounting-Related Processes, e.g., for Audit Notes and Plausibility Checks


Corporate goals, key figures and business management (approx. 1 day)

Profitability, productivity

Liquidity and profitability

Return on equity and other business ratios

Assessment of the economic situation of a company


Cost and activity accounting in small and medium-sized companies (approx. 3 days)

Tasks and importance of cost and activity accounting

Terms used in cost accounting

Cost type, cost center and cost unit accounting

Price calculation

Basic principles of contribution margin and profitability analysis

Cost accounting for operational control


Project work, certification preparation and certification examination (approx. 4 days)

Accounting basics

Fundamentals of Accounting (Full-time: approx. 2.5 days / Part-time: approx. 5 days)

Legal Foundations

Inventory, Fixed Assets, Balance Sheet

Document Organization

General Ledger, Ledger, Subsidiary Ledgers

Chart of Accounts and Account Plan

Overview of IKR and SKR and Key Differences

Functions and Structure of the Chart of Accounts


Artificial intelligence (AI) in accounting (full-time approx. 0.5 days/part-time approx. 1 day)

AI as a digital assistant in commercial processes

Possible applications and limits of AI in accounting


Posting to inventory and profit and loss accounts (full-time approx. 5 days/part-time approx. 10 days)

Effects of inventory changes and business transactions on balance sheet items

Breakdown of the balance sheet into balance sheet accounts

Posting business transactions and closing balance sheet accounts

Simple and compound posting record

Opening and closing balance sheet account

Expenses and income

Profit and loss account as closing account of the profit and loss accounts


Introduction to the depreciation of depreciable assets (full-time approx. 0.5 days/part-time approx. 1 day)

Causes, effects, calculation and posting of depreciation

Effects on P&L and annual profit


Value added tax on purchases and sales (full-time approx. 1 day/part-time approx. 2 days)

Nature of sales tax (value added tax)

Value added tax as a transitory item

Accounting for sales tax and input tax


Private withdrawals and deposits (full-time approx. 1 day/part-time approx. 2 days)

Private withdrawals and private deposits at a glance

Postings via the private account

Closing the private account


Procurement and sales bookings (full-time approx. 3 days/part-time approx. 6 days)

Merchandise

Procurement costs, distribution costs

Returns, credit notes

Rebates, discounts and bonuses


Posting of selected business transactions (full-time approx. 2 days/part-time approx. 4 days)

Basics of open item accounting

Postings in the personnel area

Postings in the tangible assets area

Postings in the tax area


Year-end closing (full-time approx. 1.5 days/part-time approx. 3 days)

Preparatory closing entries

Posting inventory differences

Accrual of expenses and income


Project work (full-time approx. 3 days/part-time approx. 6 days)

To consolidate the content learned

Presentation of the project results

Fundamentals of human resources management

Fundamentals of Human Resources Management and Digitalization (approx. 3 days)

Roles, Objectives, and Importance of Human Resources Management in a Company

Structure and Organization of Human Resources

Human Resources Information and Statistics

Diversity Management in the HR Context

Digitalization and AI in Human Resources


Human Resources Management (approx. 5 days)

Tasks and Process Structures

Human Resources Management Tools

Digital and AI-powered HR information systems (e.g., chatbots or self-service portals)

Data Protection in Human Resources

Fundamentals of Labor Law (Types of Contracts, Rights and Obligations of Employers and Employees, Protected Rights)


Workforce Planning/Recruitment (approx. 4 days)

Objectives, Tasks, and Tools of Workforce Planning

Human Resources Management in Small and Medium-Sized Enterprises

Determining Staffing Needs and Staff Deployment

Candidate Management, Job Profiles, and Evaluation of Application Materials

Online Recruiting and the Candidate Journey

Job Interviews/Selection Processes

Hiring New Employees


Human Resources Development (approx. 2 days)

Significance and Objectives of Human Resources Development

Integrating Employee Development into Corporate Goals and HR Strategy

Performance Appraisals as the Basis for Employee Development Measures

Development Tools

Overview of digital learning offerings and AI-powered professional development tools


Employee Compensation (approx. 3 days)

Personnel Costs as a Key Performance Indicator in the Company

Overview of Forms of Compensation

Basics of Social Security and Payroll Tax

Gross-to-Net Logic, Non-Cash Compensation

Structure and Components of a Payroll Statement

Current Overview of Pay Transparency


Project work (approx. 3 days)

To consolidate the content learned

Presentation of the project results



Changes are possible, the course content is updated regularly.

After completing the course, you will have a basic understanding of business contexts and commercial thinking. You will be familiar with the central areas of accounting, be able to classify operational key figures and understand and process simple business management issues in everyday working life. You will also learn about the sensible and responsible use of artificial intelligence in commercial and administrative work processes.

The course then provides an introduction to bookkeeping. You will master the competent handling of accounting processes. Everything is considered and explained in a practical way and in the context of the overall business operations of a company.

In addition, you’ll have a solid understanding of all key areas of human resources management. You understand how modern human resources work functions—from personnel administration and labor law to workforce planning and recruiting, all the way to employee development and compensation. At the same time, you know how digitalization and artificial intelligence (AI) are transforming the field of human resources.

The course is aimed at anyone who wants to acquire sound commercial knowledge or refresh their skills.

Sound basic commercial and business management knowledge is indispensable in today's working world and makes it easier for you to understand business practice.

Employees with in-depth knowledge of accounting and human resources are in demand across all sectors at companies of all sizes. Your meaningful certificate provides detailed insight into the qualifications you have acquired and improves your career entry and advancement.

Didactic concept

Your lecturers are highly qualified both professionally and didactically and will teach you from the first to the last day (no self-study system).

You will learn in effective small groups. The courses usually consist of 6 to 25 participants. The general lessons are supplemented by numerous practical exercises in all course modules. The practice phase is an important part of the course, as it is during this time that you process what you have just learned and gain confidence and routine in its application. The final section of the course involves a project, a case study or a final exam.

 

Virtual classroom alfaview®

Lessons take place using modern alfaview® video technology - either from the comfort of your own home or at our premises at Bildungszentrum. The entire course can see each other face-to-face via alfaview®, communicate with each other in lip-sync voice quality and work on joint projects. Of course, you can also see and talk to your connected trainers live at any time and you will be taught by your lecturers in real time for the entire duration of the course. The lessons are not e-learning, but real live face-to-face lessons via video technology.

 

The courses at alfatraining are funded by Agentur für Arbeit and are certified in accordance with the AZAV approval regulation. When submitting a Bildungsgutscheinor Aktivierungs- und Vermittlungsgutschein, the entire course costs are usually covered by your funding body.
Funding is also possible via Europäischen Sozialfonds (ESF), Deutsche Rentenversicherung (DRV) or regional funding programs. As a regular soldier, you have the option of attending further training courses via Berufsförderungsdienst (BFD). Companies can also have their employees qualified via funding from Agentur für Arbeit (Qualifizierungschancengesetz).

We will gladly advise you free of charge.

0800 3456-500 Mon. - Fri. from 8 am to 5 pm
free of charge from all German networks.

Contact

We will gladly advise you free of charge. 0800 3456-500 Mon. - Fri. from 8 am to 5 pm free of charge from all German networks.