BEST Institute for vocational training and personal training GmbH

European Business Competence* Licence


This certificate helps employees to become qualified contact persons for questions on economic topics. Please contact our course registry for further information.

Balancing of accounts

  • Ability to read annual financial statements (balance sheet, profit-and-loss account), understand their basics and draw conclusions.


  • Ability to know the company’s main objectives and to explain and calculate the deducible indicators.

Cost accounting

  • Ability to explain the main objectives, tasks and basics of cost accounting
  • Ability to understand and use contribution margin accounting
  • Ability to explain the objectives and design of cost accounting and profit centre accounting

Company law

  • Ability to explain the main characteristics, advantages and disadvantages of the most important legal structures
  • Ability to explain the significance and characteristics of a legally binding signature (company name, power of attorney