{"id":4448,"date":"2026-04-20T08:46:35","date_gmt":"2026-04-20T08:46:35","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4448"},"modified":"2026-05-12T10:13:04","modified_gmt":"2026-05-12T10:13:04","slug":"outsource-accounting","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/buchhaltung-auslagern\/","title":{"rendered":"Outsource financial accounting"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n<li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n<li><a href=\"#grundlagen\">Basics<\/a><\/li>\n<li><a href=\"#recht\">Legal framework<\/a><\/li>\n<li><a href=\"#einordnung\">Classification<\/a><\/li>\n<li><a href=\"#tools\">Tasks<\/a><\/li>\n<li><a href=\"#schritte\">Procedure<\/a><\/li>\n<li><a href=\"#praxis\">Practice<\/a><\/li>\n<li><a href=\"#fehler\">Sources of error<\/a><\/li>\n<li><a href=\"#faq\">FAQ<\/a><\/li>\n<li><a href=\"#fazit\">Conclusion<\/a><\/li>\n<\/ul>\n<\/nav>\n\n<section id=\"einleitung\">\n<div class=\"snippet info\">\n<p><strong>Outsource accounting<\/strong> denotes the organisational transfer of ongoing <a href=\"\/en\/glossary\/financial-accounting\/\">Accounting work<\/a> to an external service provider within the scope permitted by law.<\/p>\n<\/div>\n<\/section>\n\n<section id=\"grundlagen\">\n<h2>Basics<\/h2>\n<p>When outsourcing accounting, an external provider takes on tasks such as recording business transactions, <a href=\"\/en\/glossary\/accounting-entry\/\">Account assignment<\/a>, creation of <a href=\"\/en\/glossary\/booking-entry\/\">Booking entries<\/a> and account reconciliations.<\/p>\n<p>Organisational outsourcing concerns the execution of activities, but not the legal responsibility of the company.<\/p>\n<\/section>\n\n<section id=\"recht\">\n<h2>Legal framework<\/h2>\n<p>The performance of ongoing bookkeeping work is regulated by law. External service providers may only perform activities within the permissible scope. Tax advice or legal representation is regulated separately.<\/p>\n<\/section>\n\n<section id=\"einordnung\">\n<h2>Systematic classification<\/h2>\n<ul>\n<li><a href=\"\/en\/glossary\/external-financial-accounting\/\">External accounting<\/a><\/li>\n<li><a href=\"\/en\/glossary\/finanzbuchhaltung-dienstleister\/\">Financial accounting service providers<\/a><\/li>\n<li><a href=\"\/en\/glossary\/accounting-services\/\">Accounting Services<\/a><\/li>\n<li><a href=\"\/en\/glossary\/double-entry-bookkeeping\/\">Double-entry bookkeeping<\/a><\/li>\n<li><a href=\"\/en\/glossary\/jahresabschluss-vorbereiten\/\">Prepare year-end accounts<\/a><\/li>\n<\/ul>\n<p>Outsourcing accounting is an organisational decision within external accounting.<\/p>\n<\/section>\n\n<section id=\"tools\">\n<h2>Typical outsourcing tasks<\/h2>\n<ul>\n<li>Live booking of business transactions<\/li>\n<li>Reconciliation of debtor and creditor accounts<\/li>\n<li>Maintenance of main and subsidiary ledgers<\/li>\n<li>Preparation of business evaluations<\/li>\n<li>Assistance with preparatory final works<\/li>\n<\/ul>\n<\/section>\n\n<section id=\"schritte\">\n<h2>Typical procedure<\/h2>\n<ol>\n<li>Definition of responsibilities<\/li>\n<li>Provision of documents<\/li>\n<li>Recording and Booking<\/li>\n<li>Voting and plausibility check<\/li>\n<li>Provision of evaluations<\/li>\n<\/ol>\n<\/section>\n\n<section id=\"praxis\">\n<h2>Practical relevance<\/h2>\n<p>In practice, collaboration takes place on the basis of clearly defined processes and digital interfaces. Even when carried out externally, the company remains responsible for the regularity of its accounting.<\/p>\n<\/section>\n\n<section id=\"fehler\">\n<h2>Typical sources of error<\/h2>\n<div class=\"snippet warn\">\n<ul>\n<li>Unclear task definition<\/li>\n<li>Incomplete documents<\/li>\n<li>Missing process documentation<\/li>\n<\/ul>\n<\/div>\n<\/section>\n\n<section id=\"faq\">\n<h2>FAQ<\/h2>\n<div class=\"snippet info\">\n        <h3>Is outsourcing accounting the same as tax advice?<\/h3>\n        <p>No. Outsourcing concerns ongoing bookkeeping tasks. Tax advice is regulated separately.<\/p>\n      <\/div>\n<\/section>\n\n<section id=\"fazit\">\n<h2>Conclusion<\/h2>\n<p>Outsourcing accounting means the organisational transfer of ongoing bookkeeping tasks to an external service provider. The responsibility for the regularity of the bookkeeping remains with the company.<\/p>\n<\/section>\n\n<footer class=\"author\">\n        <strong>Author<\/strong>\n        <span>the BAS editorial team<\/span>\n        <span class=\"note\">Services pursuant to \u00a7 6 No. 3 and 4 StBerG, no tax or legal advice.<\/span>\n      <\/footer>\n\n<p class=\"disclaimer\">\nBrasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy\/auditing) and Service Place \u00c5rj\u00e4ng AB (Swedish tax office). BAS exclusively performs services according to \u00a7 6 No. 3 and 4 StBerG and does not provide tax or legal advice.\n<\/p>","protected":false},"template":"","glossar-kategorien":[22],"class_list":["post-4448","glossar","type-glossar","status-publish","hentry","glossar-kategorien-markt-positionierung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4448","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4448"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}