Accounting is the documentation of operational activities for external purposes, in particular for the commercial balance sheet and the tax balance sheet, but also for internal cost accounting. The obligation to keep accounts for fiscal purposes may arise in particular under the Commercial Code (sections 189 et seq. Unternehmensgesetzbuch, UGB), since an obligation under company law (obligation to keep accounts) may also trigger an obligation under tax law (determination of profit by a comparison of assets and liabilities, double-entry bookkeeping) (section 124 Fiscal Code, Bundesabgabenordnung, BAO).