This sector can be divided up into sectors accounting, taxes and controlling.

Accounting is an area of business administration that includes the systematic recording, monitoring and consolidation of the money and service flows that arise within a company. For outsiders, this includes the documentation of money and goods flows within the company. For internal purposes, data is collected for control and planning purposes.

One of the main tasks of controlling is the provision of data material to support management and other managers in the company with regard to decisions. Controlling thus closes a gap between accounting and management.

Taxes are public levies paid by citizens in Germany to cover general financial requirements. The rights and obligations of citizens and companies are correspondingly complex here. Services in this area include, for example, financial and investment advisors, tax advisors, etc., all of which require completed degree courses.