---
esco_uri: http://data.europa.eu/esco/skill/4a460161-eaea-4fe2-bd0e-164ccc635be1
esco_label: "financial statements"
relation: essential
onet_soc: 13-2011.00
source: model-knowledge
confidence: high
qa_count: 0
generator: gemma3:27b (prompt-designed and spot-checked by Claude)
generated: 2026-07-10
---

# financial statements — Accountant

As an Accountant, 'financial statements' isn’t just *knowing* what the balance sheet, income statement, SOCE, cash flow statement, and notes comprise – it’s applying that knowledge constantly in daily work. You’ll spend a significant portion of your time preparing these statements (monthly, quarterly, annually) from raw transaction data, often using ERP systems like SAP, Oracle, or NetSuite, and spreadsheet software like Excel for reconciliations & analysis. This includes journal entry creation, account reconciliation, accruals/deferrals, and ensuring compliance with relevant accounting standards (GAAP, IFRS). It's about translating business activity into a standardized, understandable format.

## Weitere Anreicherung

Stage-2 source for future practitioner grounding: EconStor (open-access economics/finance literature).
