Outsourcing Accounting describes the organisational outsourcing of tasks Financial accounting to an external service provider. Operational execution takes place outside the company, while legal responsibility fundamentally remains with the company.
Basics
When outsourcing, individual sub-areas or the complete ongoing accounting can be transferred. Typical areas include:
- Debtors ledger
- Accounts payable
- Receipt capture and Account assignment
- Preparatory activities for the Annual financial statements
The fundamental structural principles of accounting remain unchanged.
Legal framework
Even with an organisational outsourcing, commercial and tax law regulations apply without restriction. In particular, the principles of proper accounting and the requirements of GoBD in the digital environment.
Systematic classification
Outsourcing is an organisational decision within the accounting structure. It changes neither the systematic principles nor the documentation obligations of accounting. Close coordination between the company and the service provider is required.
Organisational requirements
- Clear definition of performance
- Regulation of responsibilities
- Documented processes
- Transparent data and access structures
Typical workflows
- Scope Definition
- Definition of interfaces
- Structured data transmission
- Ongoing coordination and control
Practical relevance
Outsourcing can do both classic and digital accounting processes This is important. The comprehensible documentation of the processes and the assurance of regularity are crucial.
Typical sources of error
- Unclear distribution of tasks
- Missing process documentation
- Inadequate control mechanisms
- Unclear responsibilities
FAQ
What is outsourced accounting?
The organisational outsourcing of accounting tasks to an external service provider.
Does the responsibility remain with the company?
Yes, the legal responsibility for the proper keeping of accounts remains with the company.
Is outsourcing only possible digitally?
No, it can affect both classic and digital accounting processes.
Conclusion
Outsourcing accounting describes an organisational structural decision within financial accounting. The legal requirements and fundamental principles of bookkeeping remain unchanged.
Brasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy/auditing) and Service Place Årjäng AB (Swedish tax office). BAS exclusively performs services according to § 6 No. 3 and 4 StBerG and does not provide tax or legal advice.
