Business administration with accounting / controlling
Business administration with accounting / controlling (BRC) is a school subject of the vocational schools in Lower Saxony . It is one of the profile subjects at the Fachgymnasium Wirtschaft and is an absolute major subject that is compulsory for the Abitur examination at the Berufs Gymnasium Wirtschaft. It is taught four hours in the upper level of the gymnasium from grades 11 to 13; in the qualification phase (12/13) as a subject with increased requirements. In general, at least sufficient performance in the BRC subject in the introductory phase is a prerequisite for reaching the qualification phase. Furthermore, the contents of the subject are also conveyed in the two-hour profile subject Practice of the Company , which is officially taught at the basic level in the qualification phase.
BRC is a combination of general business administration , accounting and controlling . In the course of the three years of instruction, these three sub-areas are taken up again and again and gradually combined with one another.
Learning areas
BRC is divided into a total of seven learning areas (LG), which are taught according to the following system, for example:
| LG | theme | Hours | step |
|---|---|---|---|
| 1 | The company as a complex economic and social system | 80 | 11 |
| 2 | Order processing with procurement, production and sales logistics | 80 | 11 |
| 3 | Recording, distribution and allocation of costs | 40 | 12 |
| 4th | Goals, tasks and processes of investment and financing | 40 | 12 |
| 5 | Goals, tasks and processes of market communication | 80 | 12 |
| 6th | Concepts of corporate management and organizational development | 80 | 13 |
| 7th | Controlling and corporate management | 30th | 13 |
review
Before BRC was introduced at technical high schools in Lower Saxony (2001), business administration and accounting were two separate, individually and independently assessed subjects. Instead, economics , which is now a single profile subject at the Fachgymnasium Economics, was still coupled with business administration (business and economics (BVL)).