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Buchführung: Einführung in Die Buchhaltung Und Jahresabschlusserstellung

Buchführung: Einführung in Die Buchhaltung Und Jahresabschlusserstellung

          
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About the Book

Das Lehrbuch widmet sich den Grundlagen von Buchführung und Jahresabschlusserstellung. Der Leser lernt an einfachen, praktischen Sachverhalten alle wichtigen Gebiete und Techniken der Buchführung kennen. Kleine Lerneinheiten werden in kurzen Übungsaufgaben zusammengefasst und wiederholen einprägsam den Stoff. Sich daran anschließende, ausgearbeitete Musterlösungen bieten eine unmittelbare Testchance, das Gelernte auf der Basis des Selbststudiums zu kontrollieren. Für Trainingszwecke stehen drei zweistündige Klausuren mit Lösungen zur Verfügung. Im Test erreichte Punkte lassen sich über einen Vergleich der eigenen Bemühungen mit der Ideal-Lösung ermitteln. Zur Abwicklung und Intensivierung des Lernprozesses bieten sich in diesem Buch zwei getrennte Wege an: 1. der manuelle Weg, 2. der maschinelle, PC-gestützte Weg. Auf manuelle Weise die Buchführung zu erlernen, bedeutet: Der Leser greift zu Papier und Bleistift, formuliert Buchungssätze, zeichnet T-Konten, übernimmt in diese die jeweiligen Zahlen der im Soll und Haben bebuchten Konten und überträgt die Konteninhalte in die Jahresverkehrszahlen der Hauptabschlussübersicht. Per Weiterrechnung und Einarbeitung der Umbuchungen und Abschlussbuchungen lassen sich dann Bilanz und Gewinn- und Verlustrechnung einschließlich Gewinn bzw. Verlust des laufenden Jahres ermitteln. Damit wäre das eigentliche Lernziel erreicht, aus den Geschäftsvorfällen des laufenden Jahres den Erfolg eines Unternehmens zu ermitteln. Ein weiter gestecktes Lernziel liegt vor, wenn der Leser zur Abwicklung der Buchhaltung moderne Techniken einsetzen möchte.


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Product Details
  • ISBN-13: 9783486272437
  • Publisher: Walter de Gruyter
  • Publisher Imprint: Walter De Gruyter
  • Height: 234 mm
  • No of Pages: 339
  • Spine Width: 21 mm
  • Weight: 652 gr
  • ISBN-10: 3486272438
  • Publisher Date: 16 Mar 2015
  • Binding: Hardback
  • Language: German
  • Returnable: Y
  • Sub Title: Einführung in Die Buchhaltung Und Jahresabschlusserstellung
  • Width: 156 mm


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Buchführung: Einführung in Die Buchhaltung Und Jahresabschlusserstellung
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Buchführung: Einführung in Die Buchhaltung Und Jahresabschlusserstellung
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