{"id":25544577,"date":"2024-05-29T07:51:05","date_gmt":"2024-05-29T06:51:05","guid":{"rendered":"https:\/\/zertonetest.instawp.xyz\/?p=25544577"},"modified":"2025-04-25T13:54:34","modified_gmt":"2025-04-25T11:54:34","slug":"sachbearbeiterin-treuhand","status":"publish","type":"post","link":"https:\/\/zert.one\/en\/efachausweis\/sachbearbeiterin-treuhand\/","title":{"rendered":"Sachbearbeiter*in Treuhand"},"content":{"rendered":"\n[et_pb_section fb_built=&#8220;1&#8243; custom_padding_last_edited=&#8220;on|tablet&#8220; _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; background_enable_color=&#8220;off&#8220; use_background_color_gradient=&#8220;on&#8220; background_color_gradient_stops=&#8220;rgba(0,0,0,0.5) 0%|rgba(0,0,0,0.5) 100%&#8220; background_color_gradient_overlays_image=&#8220;on&#8220; background_image=&#8220;https:\/\/zert.one\/wp-content\/uploads\/Sachbearbeiter-Treuhand-1.jpg&#8220; parallax=&#8220;on&#8220; background_enable_video_mp4=&#8220;off&#8220; 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custom_margin_phone=&#8220;||15px||false|false&#8220; custom_margin_last_edited=&#8220;on|tablet&#8220; custom_padding=&#8220;||||false|false&#8220; custom_padding_tablet=&#8220;||0px||false|false&#8220; custom_padding_phone=&#8220;||0px||false|false&#8220; custom_padding_last_edited=&#8220;on|tablet&#8220; header_font_size_tablet=&#8220;3.5rem&#8220; header_font_size_phone=&#8220;2.75rem&#8220; header_font_size_last_edited=&#8220;on|phone&#8220; header_2_font_size_tablet=&#8220;3rem&#8220; header_2_font_size_phone=&#8220;2.5rem&#8220; header_2_font_size_last_edited=&#8220;on|phone&#8220; header_3_font_size_tablet=&#8220;2.25rem&#8220; header_3_font_size_phone=&#8220;1.75rem&#8220; header_3_font_size_last_edited=&#8220;on|phone&#8220; header_2_text_shadow_style=&#8220;preset3&#8243; header_2_text_shadow_color=&#8220;rgba(0,0,0,0.25)&#8220; global_colors_info=&#8220;{}&#8220;]<h3>Dein Nutzen<\/h3>[\/et_pb_text][et_pb_text _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; 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Du bist in der Lage, in Deinem Berufsalltag eine Treuh\u00e4nderin bzw. einen Treuh\u00e4nder kompetent zu unterst\u00fctzen[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8220;1_2,1_2&#8243; use_custom_gutter=&#8220;on&#8220; gutter_width=&#8220;2&#8243; custom_padding_last_edited=&#8220;on|tablet&#8220; _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; background_enable_color=&#8220;off&#8220; width_tablet=&#8220;&#8220; width_phone=&#8220;90%&#8220; width_last_edited=&#8220;on|phone&#8220; max_width=&#8220;1350px&#8220; custom_margin=&#8220;||||false|false&#8220; custom_margin_tablet=&#8220;0px||0px||false|false&#8220; custom_margin_phone=&#8220;0px||||false|false&#8220; custom_margin_last_edited=&#8220;on|tablet&#8220; custom_padding=&#8220;||||false|false&#8220; custom_padding_tablet=&#8220;0px||0px||false|false&#8220; custom_padding_phone=&#8220;0px||||false|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;1_2&#8243; 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_module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_text _builder_version=&#8220;4.25.0&#8243; _module_preset=&#8220;default&#8220; header_text_align=&#8220;center&#8220; header_text_color=&#8220;#FFFFFF&#8220; header_2_font=&#8220;||||||||&#8220; header_2_text_align=&#8220;left&#8220; header_2_text_color=&#8220;#FFFFFF&#8220; header_2_font_size=&#8220;3rem&#8220; header_2_line_height=&#8220;1.3em&#8220; custom_margin=&#8220;||||false|false&#8220; custom_padding=&#8220;||||false|false&#8220; header_font_size_tablet=&#8220;3.5rem&#8220; header_font_size_phone=&#8220;2.75rem&#8220; header_font_size_last_edited=&#8220;on|phone&#8220; header_2_font_size_tablet=&#8220;2.5rem&#8220; header_2_font_size_phone=&#8220;2.15rem&#8220; header_2_font_size_last_edited=&#8220;on|tablet&#8220; header_2_text_shadow_style=&#8220;preset3&#8243; header_2_text_shadow_color=&#8220;rgba(0,0,0,0.25)&#8220; global_colors_info=&#8220;{}&#8220;]<h2>Pr\u00fcfungsf\u00e4cher<\/h2>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row use_custom_gutter=&#8220;on&#8220; 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_builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; border_radii=&#8220;on|5px|5px|5px|5px&#8220; border_width_all=&#8220;2px&#8220; border_color_all=&#8220;#FFFFFF&#8220; global_colors_info=&#8220;{}&#8220;][\/dipi_image_magnifier][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8220;1_2,1_2&#8243; use_custom_gutter=&#8220;on&#8220; gutter_width=&#8220;2&#8243; custom_padding_last_edited=&#8220;on|tablet&#8220; _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; background_enable_color=&#8220;off&#8220; width_tablet=&#8220;&#8220; width_phone=&#8220;90%&#8220; width_last_edited=&#8220;on|phone&#8220; max_width=&#8220;1350px&#8220; custom_margin=&#8220;2rem||||false|false&#8220; custom_margin_tablet=&#8220;||||false|false&#8220; custom_margin_phone=&#8220;1rem||||false|false&#8220; custom_margin_last_edited=&#8220;on|phone&#8220; custom_padding=&#8220;0px||||false|false&#8220; custom_padding_tablet=&#8220;0px||||false|false&#8220; custom_padding_phone=&#8220;0px||||false|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;1_2&#8243; _builder_version=&#8220;4.25.0&#8243; _module_preset=&#8220;default&#8220; custom_padding=&#8220;0%||0%||true|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_text _builder_version=&#8220;4.25.0&#8243; _module_preset=&#8220;default&#8220; header_text_align=&#8220;center&#8220; header_text_color=&#8220;#FFFFFF&#8220; header_2_font=&#8220;||||||||&#8220; header_2_text_align=&#8220;left&#8220; header_2_text_color=&#8220;#000000&#8243; header_2_font_size=&#8220;3rem&#8220; header_2_line_height=&#8220;1.3em&#8220; header_3_font=&#8220;|600|||||||&#8220; header_3_text_color=&#8220;#FFFFFF&#8220; header_3_font_size=&#8220;2.25rem&#8220; custom_margin=&#8220;||||false|false&#8220; custom_margin_tablet=&#8220;||15px||false|false&#8220; custom_margin_phone=&#8220;||15px||false|false&#8220; custom_margin_last_edited=&#8220;on|tablet&#8220; custom_padding=&#8220;||||false|false&#8220; custom_padding_tablet=&#8220;||0px||false|false&#8220; custom_padding_phone=&#8220;||0px||false|false&#8220; custom_padding_last_edited=&#8220;on|tablet&#8220; header_font_size_tablet=&#8220;3.5rem&#8220; header_font_size_phone=&#8220;2.75rem&#8220; header_font_size_last_edited=&#8220;on|phone&#8220; header_2_font_size_tablet=&#8220;3rem&#8220; header_2_font_size_phone=&#8220;2.5rem&#8220; header_2_font_size_last_edited=&#8220;on|phone&#8220; header_3_font_size_tablet=&#8220;2.15rem&#8220; header_3_font_size_phone=&#8220;1.75rem&#8220; header_3_font_size_last_edited=&#8220;on|tablet&#8220; header_2_text_shadow_style=&#8220;preset3&#8243; header_2_text_shadow_color=&#8220;rgba(0,0,0,0.25)&#8220; global_colors_info=&#8220;{}&#8220;]<h3>F\u00e4cher<\/h3>[\/et_pb_text][et_pb_text _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; text_font=&#8220;||||||||&#8220; text_text_color=&#8220;#FFFFFF&#8220; text_font_size=&#8220;1.15rem&#8220; hover_enabled=&#8220;0&#8243; global_colors_info=&#8220;{}&#8220; sticky_enabled=&#8220;0&#8243;]<p>Das Zertifikat Sachbearbeiter:in Treuhand zert.one basiert auf folgenden F\u00e4chern:<\/p>[\/et_pb_text][et_pb_blurb title=&#8220;Finanzbuchhaltung&#8220; use_icon=&#8220;on&#8220; font_icon=&#8220;&#xf6fc;||fa||900&#8243; icon_color=&#8220;#FFFFFF&#8220; icon_placement=&#8220;left&#8220; image_icon_width=&#8220;20px&#8220; _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; header_font=&#8220;||||||||&#8220; header_text_color=&#8220;#FFFFFF&#8220; header_font_size=&#8220;1.15rem&#8220; header_line_height=&#8220;1.3em&#8220; image_icon_custom_margin=&#8220;0px||||false|false&#8220; global_colors_info=&#8220;{}&#8220;][\/et_pb_blurb][et_pb_blurb title=&#8220;Recht&#8220; use_icon=&#8220;on&#8220; font_icon=&#8220;&#xf6fc;||fa||900&#8243; icon_color=&#8220;#FFFFFF&#8220; icon_placement=&#8220;left&#8220; image_icon_width=&#8220;20px&#8220; _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; header_font=&#8220;||||||||&#8220; header_text_color=&#8220;#FFFFFF&#8220; header_font_size=&#8220;1.15rem&#8220; header_line_height=&#8220;1.3em&#8220; image_icon_custom_margin=&#8220;0px||||false|false&#8220; global_colors_info=&#8220;{}&#8220;][\/et_pb_blurb][et_pb_blurb title=&#8220;Steuern&#8220; use_icon=&#8220;on&#8220; font_icon=&#8220;&#xf6fc;||fa||900&#8243; icon_color=&#8220;#FFFFFF&#8220; icon_placement=&#8220;left&#8220; image_icon_width=&#8220;20px&#8220; _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; header_font=&#8220;||||||||&#8220; header_text_color=&#8220;#FFFFFF&#8220; header_font_size=&#8220;1.15rem&#8220; header_line_height=&#8220;1.3em&#8220; image_icon_custom_margin=&#8220;0px||||false|false&#8220; global_colors_info=&#8220;{}&#8220;][\/et_pb_blurb][et_pb_blurb title=&#8220;L\u00f6hne und Sozialversicherungen&#8220; use_icon=&#8220;on&#8220; font_icon=&#8220;&#xf6fc;||fa||900&#8243; icon_color=&#8220;#FFFFFF&#8220; icon_placement=&#8220;left&#8220; image_icon_width=&#8220;20px&#8220; _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; header_font=&#8220;||||||||&#8220; header_text_color=&#8220;#FFFFFF&#8220; header_font_size=&#8220;1.15rem&#8220; header_line_height=&#8220;1.3em&#8220; image_icon_custom_margin=&#8220;0px||||false|false&#8220; global_colors_info=&#8220;{}&#8220;][\/et_pb_blurb][et_pb_blurb title=&#8220;Revision &#038; Beratung&#8220; use_icon=&#8220;on&#8220; font_icon=&#8220;&#xf6fc;||fa||900&#8243; icon_color=&#8220;#FFFFFF&#8220; icon_placement=&#8220;left&#8220; image_icon_width=&#8220;20px&#8220; _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; header_font=&#8220;||||||||&#8220; header_text_color=&#8220;#FFFFFF&#8220; header_font_size=&#8220;1.15rem&#8220; header_line_height=&#8220;1.3em&#8220; image_icon_custom_margin=&#8220;0px||||false|false&#8220; global_colors_info=&#8220;{}&#8220;][\/et_pb_blurb][\/et_pb_column][et_pb_column type=&#8220;1_2&#8243; _builder_version=&#8220;4.25.0&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_image src=&#8220;https:\/\/zert.one\/wp-content\/uploads\/young-beautiful-woman-sits-on-a-bench-outside-an-o-2023-11-27-05-13-35-utc.jpg&#8220; title_text=&#8220;Young beautiful woman sits on a bench outside an office building, uses a laptop to watch a webinar course video, a student writes data in a notebook, video call with a teacher, distance learning&#8220; _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; border_radii=&#8220;off|25px||25px|&#8220; global_colors_info=&#8220;{}&#8220;][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8220;1&#8243; _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; da_disable_devices=&#8220;off|off|off&#8220; locked=&#8220;off&#8220; global_colors_info=&#8220;{}&#8220; da_is_popup=&#8220;off&#8220; da_exit_intent=&#8220;off&#8220; da_has_close=&#8220;on&#8220; da_alt_close=&#8220;off&#8220; da_dark_close=&#8220;off&#8220; da_not_modal=&#8220;on&#8220; da_is_singular=&#8220;off&#8220; da_with_loader=&#8220;off&#8220; da_has_shadow=&#8220;on&#8220;][et_pb_row _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; custom_margin=&#8220;||0px||false|false&#8220; custom_padding=&#8220;||0px||false|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;4_4&#8243; _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_text _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; header_text_align=&#8220;center&#8220; header_text_color=&#8220;#FFFFFF&#8220; header_2_font=&#8220;||||||||&#8220; header_2_text_align=&#8220;center&#8220; header_2_text_color=&#8220;#000000&#8243; header_2_font_size=&#8220;3rem&#8220; header_2_line_height=&#8220;1.3em&#8220; header_3_font=&#8220;|600|||||||&#8220; header_3_font_size=&#8220;2.25rem&#8220; custom_margin=&#8220;||||false|false&#8220; custom_margin_tablet=&#8220;||15px||false|false&#8220; custom_margin_phone=&#8220;||15px||false|false&#8220; custom_margin_last_edited=&#8220;on|tablet&#8220; custom_padding=&#8220;||||false|false&#8220; custom_padding_tablet=&#8220;||0px||false|false&#8220; custom_padding_phone=&#8220;||0px||false|false&#8220; custom_padding_last_edited=&#8220;on|tablet&#8220; header_font_size_tablet=&#8220;3.5rem&#8220; header_font_size_phone=&#8220;2.75rem&#8220; header_font_size_last_edited=&#8220;on|phone&#8220; header_2_font_size_tablet=&#8220;3rem&#8220; header_2_font_size_phone=&#8220;2.5rem&#8220; header_2_font_size_last_edited=&#8220;on|phone&#8220; header_3_font_size_tablet=&#8220;2.25rem&#8220; header_3_font_size_phone=&#8220;1.75rem&#8220; header_3_font_size_last_edited=&#8220;on|phone&#8220; header_2_text_shadow_style=&#8220;preset3&#8243; header_2_text_shadow_color=&#8220;rgba(0,0,0,0)&#8220; global_colors_info=&#8220;{}&#8220;]<h2>1 Abschluss 3 Erfolge<\/h2>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8220;1_3,1_3,1_3&#8243; _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;1_3&#8243; _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; border_radii=&#8220;on|15px|15px|15px|15px&#8220; box_shadow_style=&#8220;preset1&#8243; global_colors_info=&#8220;{}&#8220;][dipi_hover_box content_title=&#8220;Fachkompetenz&#8220; use_content_icon=&#8220;on&#8220; content_icon=&#8220;&#xf37f;||fa||400&#8243; body_text=&#8220;<p>Das Zertifikat Sachbearbeiter*in Treuhand zert.one zeigt, dass Du die Anforderungen fachlich erf\u00fcllst.<\/p>&#8220; content_hover_title=&#8220;Fachkompetenz&#8220; use_content_hover_icon=&#8220;on&#8220; content_hover_icon=&#8220;&#xf37f;||fa||400&#8243; content_hover_icon_color=&#8220;#FFFFFF&#8220; content_hover_content=&#8220;Das Sachbearbeiter:in Treuhand zert.one zeigt, dass Du die Anforderungen fachlich erf\u00fcllst.&#8220; hover_type=&#8220;fade&#8220; animation_speed=&#8220;1000ms&#8220; use_force_square=&#8220;on&#8220; content_hover_bg_color=&#8220;rgba(255,255,255,0.65)&#8220; content_hover_bg_use_color_gradient=&#8220;on&#8220; content_hover_bg_color_gradient_stops=&#8220;rgba(0,0,0,0.52) 16%|rgba(0,0,0,0.59) 76%&#8220; content_hover_bg_color_gradient_overlays_image=&#8220;on&#8220; content_hover_bg_image=&#8220;https:\/\/zert.one\/wp-content\/uploads\/4-copy.jpg&#8220; _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; content_title_text_color=&#8220;#000000&#8243; content_hover_title_font=&#8220;|600|||||||&#8220; content_hover_title_text_color=&#8220;#FFFFFF&#8220; content_hover_desc_font=&#8220;||||||||&#8220; content_hover_desc_text_color=&#8220;#FFFFFF&#8220; background_color=&#8220;#FFFFFF&#8220; hover_transition_speed_curve=&#8220;ease-out&#8220; hover_enabled=&#8220;0&#8243; content_hover_desc_text_shadow_style=&#8220;preset3&#8243; content_hover_desc_text_shadow_color=&#8220;rgba(255,255,255,0.58)&#8220; border_radii=&#8220;on|15px|15px|15px|15px&#8220; locked=&#8220;off&#8220; global_colors_info=&#8220;{}&#8220; sticky_enabled=&#8220;0&#8243;][\/dipi_hover_box][\/et_pb_column][et_pb_column type=&#8220;1_3&#8243; _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; border_radii=&#8220;on|15px|15px|15px|15px&#8220; box_shadow_style=&#8220;preset1&#8243; global_colors_info=&#8220;{}&#8220;][dipi_hover_box content_title=&#8220;Digitale Kompetenz&#8220; use_content_icon=&#8220;on&#8220; content_icon=&#8220;&#xf391;||fa||400&#8243; body_text=&#8220;<p>Das Zertifikat Sachbearbeiter*in Treuhand zert.one zeigt, dass Du mit digitalen Medien umgehen kannst.<\/p>&#8220; content_hover_title=&#8220;Digitale Kompetenz&#8220; use_content_hover_icon=&#8220;on&#8220; content_hover_icon=&#8220;&#xf391;||fa||400&#8243; content_hover_icon_color=&#8220;#FFFFFF&#8220; content_hover_content=&#8220;Das Sachbearbeiter:in Treuhand zert.one zeigt, dass Du mit digitalen Medien umgehen kannst.&#8220; hover_type=&#8220;fade&#8220; animation_speed=&#8220;1000ms&#8220; use_force_square=&#8220;on&#8220; content_hover_bg_use_color_gradient=&#8220;on&#8220; content_hover_bg_color_gradient_stops=&#8220;rgba(0,0,0,0.52) 16%|rgba(0,0,0,0.59) 76%&#8220; content_hover_bg_color_gradient_overlays_image=&#8220;on&#8220; content_hover_bg_image=&#8220;https:\/\/zert.one\/wp-content\/uploads\/1-copy.jpg&#8220; _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; content_title_text_color=&#8220;#000000&#8243; content_hover_title_font=&#8220;|600|||||||&#8220; content_hover_title_text_color=&#8220;#FFFFFF&#8220; content_hover_desc_font=&#8220;||||||||&#8220; content_hover_desc_text_color=&#8220;#FFFFFF&#8220; background_color=&#8220;#FFFFFF&#8220; hover_transition_speed_curve=&#8220;ease-out&#8220; hover_enabled=&#8220;0&#8243; content_hover_desc_text_shadow_style=&#8220;preset3&#8243; content_hover_desc_text_shadow_color=&#8220;rgba(255,255,255,0.58)&#8220; border_radii=&#8220;on|15px|15px|15px|15px&#8220; locked=&#8220;off&#8220; global_colors_info=&#8220;{}&#8220; sticky_enabled=&#8220;0&#8243;][\/dipi_hover_box][\/et_pb_column][et_pb_column type=&#8220;1_3&#8243; _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; border_radii=&#8220;on|15px|15px|15px|15px&#8220; box_shadow_style=&#8220;preset1&#8243; global_colors_info=&#8220;{}&#8220;][dipi_hover_box content_title=&#8220;Eigenverantwortung&#8220; use_content_icon=&#8220;on&#8220; content_icon=&#8220;&#xf4fe;||fa||900&#8243; body_text=&#8220;<p>Das Zertifikat Sachbearbeiter*in Treuhand zert.one zeigt, dass Du ausgepr\u00e4gte Eigenverantwortung mitbringst.<\/p>&#8220; content_hover_title=&#8220;Eigenverantwortung&#8220; use_content_hover_icon=&#8220;on&#8220; content_hover_icon=&#8220;&#xf509;||fa||900&#8243; content_hover_icon_color=&#8220;#FFFFFF&#8220; content_hover_content=&#8220;Das Sachbearbeiter:in Treuhand zert.one zeigt, dass Du ausgepr\u00e4gte Eigenverantwortung mitbringst.&#8220; hover_type=&#8220;fade&#8220; animation_speed=&#8220;1000ms&#8220; use_force_square=&#8220;on&#8220; 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global_colors_info=&#8220;{}&#8220; sticky_enabled=&#8220;0&#8243;][\/dipi_hover_box][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8220;1&#8243; _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; background_color=&#8220;#6ec1e4&#8243; custom_margin=&#8220;||3px||false|false&#8220; custom_margin_tablet=&#8220;||2px||false|false&#8220; custom_margin_phone=&#8220;||2px||false|false&#8220; custom_margin_last_edited=&#8220;on|phone&#8220; custom_padding=&#8220;100px||100px||false|false&#8220; da_disable_devices=&#8220;off|off|off&#8220; locked=&#8220;off&#8220; global_colors_info=&#8220;{}&#8220; da_is_popup=&#8220;off&#8220; da_exit_intent=&#8220;off&#8220; da_has_close=&#8220;on&#8220; da_alt_close=&#8220;off&#8220; da_dark_close=&#8220;off&#8220; da_not_modal=&#8220;on&#8220; da_is_singular=&#8220;off&#8220; da_with_loader=&#8220;off&#8220; da_has_shadow=&#8220;on&#8220;][et_pb_row custom_padding_last_edited=&#8220;on|tablet&#8220; module_id=&#8220;schools&#8220; _builder_version=&#8220;4.25.0&#8243; _module_preset=&#8220;default&#8220; width_tablet=&#8220;&#8220; width_phone=&#8220;90%&#8220; width_last_edited=&#8220;on|phone&#8220; max_width=&#8220;1350px&#8220; custom_margin=&#8220;||0px||false|false&#8220; custom_margin_tablet=&#8220;0px||||false|false&#8220; custom_margin_phone=&#8220;0px||||false|false&#8220; custom_margin_last_edited=&#8220;on|tablet&#8220; custom_padding=&#8220;||0px||false|false&#8220; custom_padding_tablet=&#8220;0px||||false|false&#8220; custom_padding_phone=&#8220;0px||||false|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;4_4&#8243; _builder_version=&#8220;4.22.2&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_text _builder_version=&#8220;4.25.0&#8243; _module_preset=&#8220;default&#8220; header_text_align=&#8220;center&#8220; header_text_color=&#8220;#FFFFFF&#8220; header_2_font=&#8220;||||||||&#8220; header_2_text_align=&#8220;left&#8220; header_2_text_color=&#8220;#FFFFFF&#8220; header_2_font_size=&#8220;3rem&#8220; header_2_line_height=&#8220;1.3em&#8220; custom_margin=&#8220;||||false|false&#8220; custom_padding=&#8220;||||false|false&#8220; header_font_size_tablet=&#8220;3.5rem&#8220; header_font_size_phone=&#8220;2.75rem&#8220; header_font_size_last_edited=&#8220;on|phone&#8220; header_2_font_size_tablet=&#8220;2.5rem&#8220; header_2_font_size_phone=&#8220;2.15rem&#8220; header_2_font_size_last_edited=&#8220;on|tablet&#8220; header_2_text_shadow_style=&#8220;preset3&#8243; header_2_text_shadow_color=&#8220;rgba(0,0,0,0.25)&#8220; global_colors_info=&#8220;{}&#8220;]<h2>Anforderungen<\/h2>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8220;4.25.0&#8243; _module_preset=&#8220;default&#8220; width_tablet=&#8220;&#8220; width_phone=&#8220;90%&#8220; width_last_edited=&#8220;on|phone&#8220; max_width=&#8220;1350px&#8220; custom_margin=&#8220;||0px||false|false&#8220; custom_padding=&#8220;||0px||false|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;4_4&#8243; _builder_version=&#8220;4.22.2&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_text _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; text_font=&#8220;||||||||&#8220; text_text_color=&#8220;#FFFFFF&#8220; text_font_size=&#8220;1.25rem&#8220; custom_margin=&#8220;0px||0px||false|false&#8220; custom_padding=&#8220;0px||0px||false|false&#8220; hover_enabled=&#8220;0&#8243; global_colors_info=&#8220;{}&#8220; sticky_enabled=&#8220;0&#8243;]<p>Auf den folgenden Seiten findest Du die Inhalte und Anforderungen f\u00fcr die Erlangung des Sachbearbeiter*in Treuhand Zertifikats zert.one<\/p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row custom_padding_last_edited=&#8220;on|tablet&#8220; module_id=&#8220;schools&#8220; _builder_version=&#8220;4.25.0&#8243; _module_preset=&#8220;default&#8220; width_tablet=&#8220;&#8220; width_phone=&#8220;90%&#8220; width_last_edited=&#8220;on|phone&#8220; max_width=&#8220;1350px&#8220; custom_margin=&#8220;||0px||false|false&#8220; custom_margin_tablet=&#8220;||||false|false&#8220; custom_margin_phone=&#8220;||||false|false&#8220; custom_margin_last_edited=&#8220;on|phone&#8220; custom_padding=&#8220;||0px||false|false&#8220; custom_padding_tablet=&#8220;||||false|false&#8220; custom_padding_phone=&#8220;||||false|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;4_4&#8243; _builder_version=&#8220;4.22.2&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_text _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; header_text_align=&#8220;center&#8220; header_text_color=&#8220;#FFFFFF&#8220; header_2_font=&#8220;||||||||&#8220; header_2_text_align=&#8220;left&#8220; header_2_text_color=&#8220;#000000&#8243; header_2_font_size=&#8220;3rem&#8220; header_2_line_height=&#8220;1.3em&#8220; header_3_font=&#8220;|600|||||||&#8220; header_3_text_color=&#8220;#FFFFFF&#8220; header_3_font_size=&#8220;2.25rem&#8220; custom_margin=&#8220;||||false|false&#8220; custom_margin_tablet=&#8220;||15px||false|false&#8220; custom_margin_phone=&#8220;||15px||false|false&#8220; custom_margin_last_edited=&#8220;on|tablet&#8220; custom_padding=&#8220;||||false|false&#8220; custom_padding_tablet=&#8220;||0px||false|false&#8220; custom_padding_phone=&#8220;||0px||false|false&#8220; custom_padding_last_edited=&#8220;on|tablet&#8220; header_font_size_tablet=&#8220;3.5rem&#8220; header_font_size_phone=&#8220;2.75rem&#8220; header_font_size_last_edited=&#8220;on|phone&#8220; header_2_font_size_tablet=&#8220;3rem&#8220; header_2_font_size_phone=&#8220;2.5rem&#8220; header_2_font_size_last_edited=&#8220;on|phone&#8220; header_3_font_size_tablet=&#8220;2.15rem&#8220; header_3_font_size_phone=&#8220;1.75rem&#8220; header_3_font_size_last_edited=&#8220;on|tablet&#8220; header_2_text_shadow_style=&#8220;preset3&#8243; header_2_text_shadow_color=&#8220;rgba(0,0,0,0.25)&#8220; locked=&#8220;off&#8220; global_colors_info=&#8220;{}&#8220;]<h3>Steuern<\/h3>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8220;4.25.0&#8243; 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_module_preset=&#8220;default&#8220; width_tablet=&#8220;&#8220; width_phone=&#8220;90%&#8220; width_last_edited=&#8220;on|phone&#8220; max_width=&#8220;1350px&#8220; custom_margin=&#8220;||0px||false|false&#8220; custom_padding=&#8220;||0px||false|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;4_4&#8243; _builder_version=&#8220;4.22.2&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_code _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; module_alignment=&#8220;center&#8220; custom_css_main_element=&#8220;th{color: #ffffff !important;}||td{color: #ffffff !important; font-weight: 500}&#8220; global_colors_info=&#8220;{}&#8220;]<html><!-- [et_pb_line_break_holder] --><body><!-- [et_pb_line_break_holder] --><table><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <th>Mehrwertsteuer<\/th><!-- [et_pb_line_break_holder] -->    <th class=\"stufe\">Stufe<\/th><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Grundlagen der Mehrwertsteuer<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Steuerobjekt<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Von der Steuer ausgenommene Ums\u00e4tze<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Von der Steuer befreite Ums\u00e4tze<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Steuersubjekt<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Bemessung der Mehrwertsteuer<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Vorsteuerabzug<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Saldosteuersatz und Pauschalsteuersatz<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Abrechnung und Entrichtung<\/td><!-- [et_pb_line_break_holder] -->    <td>Kennen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Verfahrensrecht<\/td><!-- [et_pb_line_break_holder] -->    <td>Kennen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/table><!-- [et_pb_line_break_holder] --><\/body><!-- [et_pb_line_break_holder] --><\/html>[\/et_pb_code][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8220;4.25.0&#8243; _module_preset=&#8220;default&#8220; width_tablet=&#8220;&#8220; width_phone=&#8220;90%&#8220; width_last_edited=&#8220;on|phone&#8220; max_width=&#8220;1350px&#8220; custom_margin=&#8220;||0px||false|false&#8220; custom_padding=&#8220;||0px||false|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;4_4&#8243; _builder_version=&#8220;4.22.2&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_code _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; module_alignment=&#8220;center&#8220; custom_css_main_element=&#8220;th{color: #ffffff !important;}||td{color: #ffffff !important; font-weight: 500}&#8220; global_colors_info=&#8220;{}&#8220;]<html><!-- [et_pb_line_break_holder] --><body><!-- [et_pb_line_break_holder] --><table><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <th>Juristische Personen<\/th><!-- [et_pb_line_break_holder] -->    <th class=\"stufe\">Stufe<\/th><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Einf\u00fchrung und Steuersubjekt<\/td><!-- [et_pb_line_break_holder] -->    <td>Kennen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Steuerobjekt, Berechnungsgrundlage und Steuermass<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Beteiligungsverh\u00e4ltnis, Kapitalentnahmen und verdecktes Eigenkapital<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Verdeckte Vorteilszuwendungen<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Erwerb eigener Beteiligungsrechte und Kapitalsteuer und \u00fcbrige JP<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Grundlagen Verrechnungssteuer<\/td><!-- [et_pb_line_break_holder] -->    <td>Kennen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] --><\/table><!-- [et_pb_line_break_holder] --><\/body><!-- [et_pb_line_break_holder] --><\/html>[\/et_pb_code][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8220;4.25.0&#8243; _module_preset=&#8220;default&#8220; width_tablet=&#8220;&#8220; width_phone=&#8220;90%&#8220; width_last_edited=&#8220;on|phone&#8220; max_width=&#8220;1350px&#8220; custom_margin=&#8220;||0px||false|false&#8220; custom_padding=&#8220;||0px||false|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;4_4&#8243; _builder_version=&#8220;4.22.2&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_code _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; module_alignment=&#8220;center&#8220; custom_css_main_element=&#8220;th{color: #ffffff !important;}||td{color: #ffffff !important; font-weight: 500}&#8220; global_colors_info=&#8220;{}&#8220;]<html><!-- [et_pb_line_break_holder] --><body><!-- [et_pb_line_break_holder] --><table><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <th>Nat\u00fcrliche Personen<\/th><!-- [et_pb_line_break_holder] -->    <th class=\"stufe\">Stufe<\/th><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Einkommenssteuer: Einf\u00fchrung und Steuersubjekt<\/td><!-- [et_pb_line_break_holder] -->    <td>Kennen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Einkommenssteuer: Steuerobjekt<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Erwerbseinkommen: Unselbst\u00e4ndige Erwerbst\u00e4tigkeit<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Erwerbseinkommen: Selbstst\u00e4ndige Erwerbst\u00e4tigkeit<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Verm\u00f6gensertr\u00e4ge und Abz\u00fcge<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Verm\u00f6genssteuer<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Berechnungsgrundlage und Steuermass<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Quellensteuer<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] --><\/table><!-- [et_pb_line_break_holder] --><\/body><!-- [et_pb_line_break_holder] --><\/html>[\/et_pb_code][\/et_pb_column][\/et_pb_row][et_pb_row custom_padding_last_edited=&#8220;on|tablet&#8220; module_id=&#8220;schools&#8220; _builder_version=&#8220;4.25.0&#8243; _module_preset=&#8220;default&#8220; width_tablet=&#8220;&#8220; width_phone=&#8220;90%&#8220; width_last_edited=&#8220;on|phone&#8220; max_width=&#8220;1350px&#8220; custom_margin=&#8220;||0px||false|false&#8220; custom_margin_tablet=&#8220;||||false|false&#8220; custom_margin_phone=&#8220;||||false|false&#8220; custom_margin_last_edited=&#8220;on|phone&#8220; custom_padding=&#8220;||0px||false|false&#8220; custom_padding_tablet=&#8220;||||false|false&#8220; custom_padding_phone=&#8220;||||false|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;4_4&#8243; _builder_version=&#8220;4.22.2&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_text _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; header_text_align=&#8220;center&#8220; header_text_color=&#8220;#FFFFFF&#8220; header_2_font=&#8220;||||||||&#8220; header_2_text_align=&#8220;left&#8220; header_2_text_color=&#8220;#000000&#8243; header_2_font_size=&#8220;3rem&#8220; header_2_line_height=&#8220;1.3em&#8220; header_3_font=&#8220;|600|||||||&#8220; header_3_text_color=&#8220;#FFFFFF&#8220; header_3_font_size=&#8220;2.25rem&#8220; custom_margin=&#8220;||||false|false&#8220; custom_margin_tablet=&#8220;||15px||false|false&#8220; custom_margin_phone=&#8220;||15px||false|false&#8220; custom_margin_last_edited=&#8220;on|tablet&#8220; custom_padding=&#8220;||||false|false&#8220; custom_padding_tablet=&#8220;||0px||false|false&#8220; custom_padding_phone=&#8220;||0px||false|false&#8220; custom_padding_last_edited=&#8220;on|tablet&#8220; header_font_size_tablet=&#8220;3.5rem&#8220; header_font_size_phone=&#8220;2.75rem&#8220; header_font_size_last_edited=&#8220;on|phone&#8220; header_2_font_size_tablet=&#8220;3rem&#8220; header_2_font_size_phone=&#8220;2.5rem&#8220; header_2_font_size_last_edited=&#8220;on|phone&#8220; header_3_font_size_tablet=&#8220;2.15rem&#8220; header_3_font_size_phone=&#8220;1.75rem&#8220; header_3_font_size_last_edited=&#8220;on|tablet&#8220; header_2_text_shadow_style=&#8220;preset3&#8243; header_2_text_shadow_color=&#8220;rgba(0,0,0,0.25)&#8220; locked=&#8220;off&#8220; global_colors_info=&#8220;{}&#8220;]<h3>Finanzbuchhaltung<\/h3>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8220;4.25.0&#8243; _module_preset=&#8220;default&#8220; width_tablet=&#8220;&#8220; width_phone=&#8220;90%&#8220; width_last_edited=&#8220;on|phone&#8220; max_width=&#8220;1350px&#8220; custom_margin=&#8220;||0px||false|false&#8220; custom_padding=&#8220;||0px||false|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;4_4&#8243; _builder_version=&#8220;4.22.2&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_code _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; module_alignment=&#8220;center&#8220; custom_css_main_element=&#8220;th{color: #ffffff !important;}||td{color: #ffffff !important; font-weight: 500}&#8220; global_colors_info=&#8220;{}&#8220;]<html><!-- [et_pb_line_break_holder] --><body><!-- [et_pb_line_break_holder] --><table><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <th>Grundlagen des Rechnungswesens<\/th><!-- [et_pb_line_break_holder] -->    <th class=\"stufe\">Stufe<\/th><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Organisation des Rechnungswesens<\/td><!-- [et_pb_line_break_holder] -->    <td>Kennen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Grundbegriffe des Rechnungswesen<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Grunds\u00e4tze ordentlicher Buchf\u00fchrung &#038; Rechnungslegung<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>KMU Kontenrahmen<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Bilanz<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Erfolgsrechnung<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] --><\/table><!-- [et_pb_line_break_holder] --><\/body><!-- [et_pb_line_break_holder] --><\/html>[\/et_pb_code][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8220;4.25.0&#8243; _module_preset=&#8220;default&#8220; width_tablet=&#8220;&#8220; width_phone=&#8220;90%&#8220; width_last_edited=&#8220;on|phone&#8220; max_width=&#8220;1350px&#8220; custom_margin=&#8220;||0px||false|false&#8220; custom_padding=&#8220;||0px||false|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;4_4&#8243; _builder_version=&#8220;4.22.2&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_code _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; module_alignment=&#8220;center&#8220; custom_css_main_element=&#8220;th{color: #ffffff !important;}||td{color: #ffffff !important; font-weight: 500}&#8220; global_colors_info=&#8220;{}&#8220;]<html><!-- [et_pb_line_break_holder] --><body><!-- [et_pb_line_break_holder] --><table><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <th>Buchungstatbest\u00e4nde<\/th><!-- [et_pb_line_break_holder] -->    <th class=\"stufe\">Stufe<\/th><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Forderungen und Verpflichtungen aus Lieferungen &#038; Leistungen Vorr\u00e4te<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Aktive und passive Rechnungsabgrenzung<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Sachanlagen und Abschreibungen<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>R\u00fcckstellungen<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Eigenkapital<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Personalaufwand<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Mehrwertsteuer<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Fremdw\u00e4hrungen<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Einzelfirma, GmbH und Aktiengesellschaft<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Bewertungen<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Stille Reserven<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] --><\/table><!-- [et_pb_line_break_holder] --><\/body><!-- [et_pb_line_break_holder] --><\/html>[\/et_pb_code][\/et_pb_column][\/et_pb_row][et_pb_row custom_padding_last_edited=&#8220;on|tablet&#8220; module_id=&#8220;schools&#8220; _builder_version=&#8220;4.25.0&#8243; _module_preset=&#8220;default&#8220; width_tablet=&#8220;&#8220; width_phone=&#8220;90%&#8220; width_last_edited=&#8220;on|phone&#8220; max_width=&#8220;1350px&#8220; custom_margin=&#8220;||0px||false|false&#8220; custom_margin_tablet=&#8220;||||false|false&#8220; custom_margin_phone=&#8220;||||false|false&#8220; custom_margin_last_edited=&#8220;on|phone&#8220; custom_padding=&#8220;||0px||false|false&#8220; custom_padding_tablet=&#8220;||||false|false&#8220; custom_padding_phone=&#8220;||||false|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;4_4&#8243; _builder_version=&#8220;4.22.2&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_text _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; header_text_align=&#8220;center&#8220; header_text_color=&#8220;#FFFFFF&#8220; header_2_font=&#8220;||||||||&#8220; header_2_text_align=&#8220;left&#8220; header_2_text_color=&#8220;#000000&#8243; header_2_font_size=&#8220;3rem&#8220; header_2_line_height=&#8220;1.3em&#8220; header_3_font=&#8220;|600|||||||&#8220; header_3_text_color=&#8220;#FFFFFF&#8220; header_3_font_size=&#8220;2.25rem&#8220; custom_margin=&#8220;||||false|false&#8220; custom_margin_tablet=&#8220;||15px||false|false&#8220; custom_margin_phone=&#8220;||15px||false|false&#8220; custom_margin_last_edited=&#8220;on|tablet&#8220; custom_padding=&#8220;||||false|false&#8220; custom_padding_tablet=&#8220;||0px||false|false&#8220; custom_padding_phone=&#8220;||0px||false|false&#8220; custom_padding_last_edited=&#8220;on|tablet&#8220; header_font_size_tablet=&#8220;3.5rem&#8220; header_font_size_phone=&#8220;2.75rem&#8220; header_font_size_last_edited=&#8220;on|phone&#8220; header_2_font_size_tablet=&#8220;3rem&#8220; header_2_font_size_phone=&#8220;2.5rem&#8220; header_2_font_size_last_edited=&#8220;on|phone&#8220; header_3_font_size_tablet=&#8220;2.15rem&#8220; header_3_font_size_phone=&#8220;1.75rem&#8220; header_3_font_size_last_edited=&#8220;on|tablet&#8220; header_2_text_shadow_style=&#8220;preset3&#8243; header_2_text_shadow_color=&#8220;rgba(0,0,0,0.25)&#8220; locked=&#8220;off&#8220; global_colors_info=&#8220;{}&#8220;]<h3>Sozialversicherungen &#038; L\u00f6hne<\/h3>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8220;4.25.0&#8243; _module_preset=&#8220;default&#8220; width_tablet=&#8220;&#8220; width_phone=&#8220;90%&#8220; width_last_edited=&#8220;on|phone&#8220; max_width=&#8220;1350px&#8220; custom_margin=&#8220;||0px||false|false&#8220; custom_padding=&#8220;||0px||false|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;4_4&#8243; _builder_version=&#8220;4.22.2&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_code _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; module_alignment=&#8220;center&#8220; custom_css_main_element=&#8220;th{color: #ffffff !important;}||td{color: #ffffff !important; font-weight: 500}&#8220; global_colors_info=&#8220;{}&#8220;]<html><!-- [et_pb_line_break_holder] --><body><!-- [et_pb_line_break_holder] --><table><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <th>Die erste S\u00e4ule<\/th><!-- [et_pb_line_break_holder] -->    <th class=\"stufe\">Stufe<\/th><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Organisation und Finanzierung<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Versicherte Personen<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Beitr\u00e4ge<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Leistungen der AHV<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Leistungen der IV<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>EO inkl. MSE und VSE<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Familienzulagen<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Leistungen der EL<\/td><!-- [et_pb_line_break_holder] -->    <td>Kennen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] --><\/table><!-- [et_pb_line_break_holder] --><\/body><!-- [et_pb_line_break_holder] --><\/html>[\/et_pb_code][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8220;4.25.0&#8243; _module_preset=&#8220;default&#8220; width_tablet=&#8220;&#8220; width_phone=&#8220;90%&#8220; width_last_edited=&#8220;on|phone&#8220; max_width=&#8220;1350px&#8220; custom_margin=&#8220;||0px||false|false&#8220; custom_padding=&#8220;||0px||false|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;4_4&#8243; _builder_version=&#8220;4.22.2&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_code _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; module_alignment=&#8220;center&#8220; custom_css_main_element=&#8220;th{color: #ffffff !important;}||td{color: #ffffff !important; font-weight: 500}&#8220; global_colors_info=&#8220;{}&#8220;]<html><!-- [et_pb_line_break_holder] --><body><!-- [et_pb_line_break_holder] --><table><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <th>Die zweite und dritte S\u00e4ule<\/th><!-- [et_pb_line_break_holder] -->    <th class=\"stufe\">Stufe<\/th><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Organisation und Rechtliche Grundlagen<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Versicherte Personen und Risiken<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Beitr\u00e4ge in der zweiten S\u00e4ule<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Leistungen der zweiten S\u00e4ule<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Die dritte S\u00e4ule<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] --><\/table><!-- [et_pb_line_break_holder] --><\/body><!-- [et_pb_line_break_holder] --><\/html>[\/et_pb_code][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8220;4.25.0&#8243; _module_preset=&#8220;default&#8220; width_tablet=&#8220;&#8220; width_phone=&#8220;90%&#8220; width_last_edited=&#8220;on|phone&#8220; max_width=&#8220;1350px&#8220; custom_margin=&#8220;||0px||false|false&#8220; custom_padding=&#8220;||0px||false|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;4_4&#8243; _builder_version=&#8220;4.22.2&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_code _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; module_alignment=&#8220;center&#8220; custom_css_main_element=&#8220;th{color: #ffffff !important;}||td{color: #ffffff !important; font-weight: 500}&#8220; global_colors_info=&#8220;{}&#8220;]<html><!-- [et_pb_line_break_holder] --><body><!-- [et_pb_line_break_holder] --><table><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <th>Weitere Sozialversicherungen<\/th><!-- [et_pb_line_break_holder] -->    <th class=\"stufe\">Stufe<\/th><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Unfallversicherung<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Krankentaggeld<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Arbeitslosenversicherung<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] --><\/table><!-- [et_pb_line_break_holder] --><\/body><!-- [et_pb_line_break_holder] --><\/html>[\/et_pb_code][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8220;4.25.0&#8243; _module_preset=&#8220;default&#8220; width_tablet=&#8220;&#8220; width_phone=&#8220;90%&#8220; width_last_edited=&#8220;on|phone&#8220; max_width=&#8220;1350px&#8220; custom_margin=&#8220;||0px||false|false&#8220; custom_padding=&#8220;||0px||false|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;4_4&#8243; _builder_version=&#8220;4.22.2&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_code _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; module_alignment=&#8220;center&#8220; custom_css_main_element=&#8220;th{color: #ffffff !important;}||td{color: #ffffff !important; font-weight: 500}&#8220; global_colors_info=&#8220;{}&#8220;]<html><!-- [et_pb_line_break_holder] --><body><!-- [et_pb_line_break_holder] --><table><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <th>Personal- und Lohnadministration<\/th><!-- [et_pb_line_break_holder] -->    <th class=\"stufe\">Stufe<\/th><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Administrations- und Informationsaufgaben<\/td><!-- [et_pb_line_break_holder] -->    <td>Kennen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Abwicklungs- und \u00dcberwachungsaufgaben<\/td><!-- [et_pb_line_break_holder] -->    <td>Kennen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Lohnformen und -systeme<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Lohnabrechnung<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Jahresabschluss<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] --><\/table><!-- [et_pb_line_break_holder] --><\/body><!-- [et_pb_line_break_holder] --><\/html>[\/et_pb_code][\/et_pb_column][\/et_pb_row][et_pb_row custom_padding_last_edited=&#8220;on|tablet&#8220; module_id=&#8220;schools&#8220; _builder_version=&#8220;4.25.0&#8243; _module_preset=&#8220;default&#8220; width_tablet=&#8220;&#8220; width_phone=&#8220;90%&#8220; width_last_edited=&#8220;on|phone&#8220; max_width=&#8220;1350px&#8220; custom_margin=&#8220;||0px||false|false&#8220; custom_margin_tablet=&#8220;||||false|false&#8220; custom_margin_phone=&#8220;||||false|false&#8220; custom_margin_last_edited=&#8220;on|phone&#8220; custom_padding=&#8220;||0px||false|false&#8220; custom_padding_tablet=&#8220;||||false|false&#8220; custom_padding_phone=&#8220;||||false|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;4_4&#8243; _builder_version=&#8220;4.22.2&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_text _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; header_text_align=&#8220;center&#8220; header_text_color=&#8220;#FFFFFF&#8220; header_2_font=&#8220;||||||||&#8220; header_2_text_align=&#8220;left&#8220; header_2_text_color=&#8220;#000000&#8243; header_2_font_size=&#8220;3rem&#8220; header_2_line_height=&#8220;1.3em&#8220; header_3_font=&#8220;|600|||||||&#8220; header_3_text_color=&#8220;#FFFFFF&#8220; header_3_font_size=&#8220;2.25rem&#8220; custom_margin=&#8220;||||false|false&#8220; custom_margin_tablet=&#8220;||15px||false|false&#8220; custom_margin_phone=&#8220;||15px||false|false&#8220; custom_margin_last_edited=&#8220;on|tablet&#8220; custom_padding=&#8220;||||false|false&#8220; custom_padding_tablet=&#8220;||0px||false|false&#8220; custom_padding_phone=&#8220;||0px||false|false&#8220; custom_padding_last_edited=&#8220;on|tablet&#8220; header_font_size_tablet=&#8220;3.5rem&#8220; header_font_size_phone=&#8220;2.75rem&#8220; header_font_size_last_edited=&#8220;on|phone&#8220; header_2_font_size_tablet=&#8220;3rem&#8220; header_2_font_size_phone=&#8220;2.5rem&#8220; header_2_font_size_last_edited=&#8220;on|phone&#8220; header_3_font_size_tablet=&#8220;2.15rem&#8220; header_3_font_size_phone=&#8220;1.75rem&#8220; header_3_font_size_last_edited=&#8220;on|tablet&#8220; header_2_text_shadow_style=&#8220;preset3&#8243; header_2_text_shadow_color=&#8220;rgba(0,0,0,0.25)&#8220; locked=&#8220;off&#8220; global_colors_info=&#8220;{}&#8220;]<h3>Recht<\/h3>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8220;4.25.0&#8243; _module_preset=&#8220;default&#8220; width_tablet=&#8220;&#8220; width_phone=&#8220;90%&#8220; width_last_edited=&#8220;on|phone&#8220; max_width=&#8220;1350px&#8220; custom_margin=&#8220;||0px||false|false&#8220; custom_padding=&#8220;||0px||false|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;4_4&#8243; _builder_version=&#8220;4.22.2&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_code _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; module_alignment=&#8220;center&#8220; custom_css_main_element=&#8220;th{color: #ffffff !important;}||td{color: #ffffff !important; font-weight: 500}&#8220; 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_module_preset=&#8220;default&#8220; width_tablet=&#8220;&#8220; width_phone=&#8220;90%&#8220; width_last_edited=&#8220;on|phone&#8220; max_width=&#8220;1350px&#8220; custom_margin=&#8220;||0px||false|false&#8220; custom_padding=&#8220;||0px||false|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;4_4&#8243; _builder_version=&#8220;4.22.2&#8243; _module_preset=&#8220;default&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_code _builder_version=&#8220;4.25.1&#8243; _module_preset=&#8220;default&#8220; module_alignment=&#8220;center&#8220; custom_css_main_element=&#8220;th{color: #ffffff !important;}||td{color: #ffffff !important; font-weight: 500}&#8220; global_colors_info=&#8220;{}&#8220;]<html><!-- [et_pb_line_break_holder] --><body><!-- [et_pb_line_break_holder] --><table><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <th>Obligationenrecht inkl. Rechtsgrundlagen<\/th><!-- [et_pb_line_break_holder] -->    <th class=\"stufe\">Stufe<\/th><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Das schweizerische Rechtssystem<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>\u00dcberblick Privatrecht, Verwaltungsrecht und Strafrecht<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Verfahrensarten<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Obligationen und Haftung<\/td><!-- [et_pb_line_break_holder] -->    <td>Kennen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Vertragsrecht<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Kaufvertrag<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Mietvertrag<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Arbeitsvertrag<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Werkvertrag und Auftrag<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Gesellschaftsrecht<\/td><!-- [et_pb_line_break_holder] -->    <td>Verstehen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] --><\/table><!-- [et_pb_line_break_holder] --><\/body><!-- [et_pb_line_break_holder] --><\/html>[\/et_pb_code][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8220;4.25.0&#8243; 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font-weight: 500}&#8220; global_colors_info=&#8220;{}&#8220;]<html><!-- [et_pb_line_break_holder] --><body><!-- [et_pb_line_break_holder] --><table><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <th>Grundlagen der Beratung<\/th><!-- [et_pb_line_break_holder] -->    <th class=\"stufe\">Stufe<\/th><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Rahmenbedingungen &#038; gesetzliche Grundlagen<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Beratungsschwerpunkte<\/td><!-- [et_pb_line_break_holder] -->    <td>Kennen<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] -->  <tr><!-- [et_pb_line_break_holder] -->    <td>Beratung in den Bereichen Personal, Recht und Sonstiges<\/td><!-- [et_pb_line_break_holder] -->    <td>Anwenden<\/td><!-- [et_pb_line_break_holder] -->  <\/tr><!-- [et_pb_line_break_holder] --><\/table><!-- [et_pb_line_break_holder] --><\/body><!-- [et_pb_line_break_holder] --><\/html>[\/et_pb_code][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8220;4.25.0&#8243; 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