K041 - business and administration
Child Topics

K0411 - accounting and taxation
Accounting and taxation is the study of maintaining, auditing and recording financial transactions.
Programmes and qualifications with the following main content are classified here:
Accounting
Auditing
Bookkeeping
Tax accounting
Tax management
=== Exclusions
Study of tax laws is excluded from this detailed field and included in detailed field 0421 ‘Law’.

K0412 - finance, banking and insurance
Description
Finance, banking and insurance is the study of planning, directing, organizing and controlling financial activities and services. It includes the control and monitoring of the financial resources of organizations, institutions and individuals, and the provision of financial services at the corporate and individual level.
Programmes and qualifications with the following main content are classified here:
Bank teller studies
Banking and finance
Finance theory
Insurance
Investment analysis
Investments and securities
Pension insurance
Social insurance
Stock-broking
=== Exclusions
Study of actuarial science is excluded from this detailed field and included in detailed field 0542 ‘Statistics’.

K0413 - management and administration
Management and administration is the study of planning, directing and operating the functions and activities of organizations and institutions. Programmes in management also including administration, economics, finance etc. are included here if emphasis is given to management and administration.
Programmes and qualifications with the following main content are classified here:
Administration
Educational management
Employment management
Entrepreneurship
Health administration
Logistic management
Management science
Office management
Organizational theory and behaviour
Personnel administration
Personnel management
‘Start your own business’ courses
Supply change management
Training management
=== Inclusions:
Study of leadership in the context of management is included here.
=== Exclusions:
Training in leadership in the context of personal development is excluded from this detailed field and included in detailed field 0031 ‘Personal skills’.
Study of administration in the meaning of office work is excluded from this detailed field and included in detailed field 0415 ‘Secretarial and office work’.

K0414 - marketing and advertising
Description
Marketing and advertising is the study of promoting the exchange processes of goods and services between organizations and/or individuals, and the study of consumer behaviour and requirements. It includes the study of the role of product development, pricing, distribution, promotion and sales in order to maximise business performance.
Programmes and qualifications with the following main content are classified here:
Advertising
Consumer behaviour
Market research
Marketing
Merchandising
Public relations

K0415 - secretarial and office work
Secretarial and office work is the study of administrative procedures and practices, office technology and clerical, shorthand and keyboard skills. Specialised secretarial programmes (bilingual, medical, law, accounting etc) are included if the programme has secretarial work as its objective, rather than work as specialised assistants.
Programmes and qualifications with the following main content are classified here:
Administrative and secretarial services
Clerical programmes
Data entry
Foreign language secretary programmes
Keyboard skills
Legal secretary programmes
Medical secretary programmes
Operation of office equipment
Receptionist training
Secretarial programmes
Shorthand
Switchboard operating
Typing
=== Inclusions
Broad secretarial programmes comprising among other things computer courses are included here.
=== Exclusions
Separate programmes or qualifications in using a specific computer software are excluded from this detailed field and included under detailed field 0611 ‘Computer use’.
Office management is excluded from this detailed field and included in detailed field 0413 ‘Management and administration’.
Hotel receptionist programmes are excluded from this detailed field and included in detailed field 1013 ‘Hotel, restaurant and catering’.

K0416 - wholesale and retail sales
Description
Wholesale and retail sales is the study of buying and selling goods and services, including stock management, pricing practices, loss prevention, sales systems and procedures. It includes the study of the workings and current trends of the wholesale and retail industries. Selling of buildings and properties is also included.
Programmes and qualifications with the following main content are classified here:
Auctioneering
Consumer services
Demonstration techniques
Purchasing
Real-estate business
Retailing
Stock-keeping
Ware-housing
Wholesaling
=== Inclusions
Study of buying and selling buildings and properties is included here.

K0417 - work skills
Work skills is the study of the structure and function of working life. It comprises programmes, mainly given as staff training, related to the working place and to work assignments.
Programmes and qualifications with the following main content are classified here:
Clients’ needs
Company knowledge
Customer service training
‘Introduction to work’ courses
Organization at work
Quality assurance
Trade union courses (general)
Work development
=== Inclusions
Staff training related to the work place or work assignments is included here.
=== Exclusions
Training related to the work place or work assignments is excluded from this detailed field if it has more to do with personal development than work development and is included in detailed field 0031 ‘Personal skills’.
Staff training which can be classified to any other field is excluded from this detailed field and included in the appropriate field (e.g. quality courses should, if technical, be included in the detailed fields under 071 ‘Engineering and engineering trades’.)
Programmes in work environment should be included in detailed field 1022 ‘Occupational health and safety’.
Programmes, mostly at tertiary level, dealing with working life in general in terms of the labour market, the social partners, industrial psychology etc. are excluded from this detailed field and included in the detailed fields under 031 ‘Social and behaviour sciences’.