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Buchführung Der Kreditinstitute: Lehrbuch

Buchführung Der Kreditinstitute: Lehrbuch

          
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About the Book

Die, Buchführung der Kreditinstitute" ist ein Lehr-und Arbeitsbuch für die - Auszubildenden der Kreditinstitute bei ihrer Arbeit im Bankbetrieb und in den Bankfachklas- sen der kaufmännischen Berufsschulen, - Mitarbeiter der Kreditinstitute bei der Einarbeitung in das Rechnungswesen der Kreditinstitute, - Studenten der Wirtschaftswissenschaften mit Zielrichtung Bankbetriebslehre bei dem Erwerb der Kenntnisse in den propädeutischen Fachgebieten. Das auf die Praxis bezogene und methodisch aufbereitete Sachbuch gründet sich auf - die Verordnung über die Berufsausbildung zum Bankkaufmann, - den Rahmenlehrplan Bankkaufmann der ständigen Konferenz der Kultusminister der Länder der Bundesrepublik Deutschland. Das Buch will folgende Ziele erreichen: - Vertrautheit und Beherrschung der Grundsätze des Systems der doppelten Buchführung im all- gemeinen und der Kreditinstitute im besonderen, - Bewußtsein für die Erfassung der sich aus der Buchführung ergebenden bankbetrieblichen - sammenhänge und Probleme sowie die Einsicht und das Verständnis für ihre Lösung. Wo immer möglich, wird in der "Buchführung der Kreditinstitute" nach folgendem System gear- beitet - Aktuelle Rechtsgrundlage - betriebswirtschaftliche Vorbemerkung - Beispiel eines Geschäftsfalles aus der Praxis - Buchung als Lösung - Erklärung der Buchung - Hervorhebung des Wesentlichen unter "Merken Sie" - Abschluß der Konten in die interne Bilanz - veröffentlichter Abschluß in der Formblattbilanz - erläuternde Anmerkung - Übung in einem angemessenen Umfang. Zur Vorbereitung auf die Bankgehilfenprüfung dienen Übungsaufgaben im Anhang. Aus der Vielfalt der sich aus den verschiedenen Kontenrahmen im Kreditgewerbe ergebenden Kontenbe- zeichnungen wurden die gebräuchlichsten für dieses Buchausgewählt. Andere Kontennamen können von jedem bei den Übungen verwendet werden.


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Product Details
  • ISBN-13: 9783409420662
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 0004-1990
  • Language: German
  • Returnable: N
  • Spine Width: 16 mm
  • Weight: 486 gr
  • ISBN-10: 3409420665
  • Publisher Date: 01 Jan 1990
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 288
  • Series Title: German
  • Sub Title: Lehrbuch
  • Width: 170 mm


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