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Buchführung Und Bilanzen: Eine Anleitung Für Technisch Gebildete

Buchführung Und Bilanzen: Eine Anleitung Für Technisch Gebildete

          
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About the Book

Das Buch will einen Leitfaden zur Einfiihrung in das Verstandnis von Buchfiihrung und Bilanzen schaffen; es vermeidet dabei die in sonstigen Werken gleicher Materie iibliche kaufmannische Erklarungsweise, die zwar eine durch Tradition geheiligte, dabei aber so eigenartige ist, da13 sie dem technisch Gebildeten fremdartig erscheinen mu£, und bedient sich statt des sen der Mathematik. Friedrichssegen, September 1909. Del' Verfasser. Inhaltsverzeichnis. Beit .. I. Die Konten . 1 II. Die Buchungen 11 1. Bestandbuchungen . 12 Ergebnis buchungen 2. 14 III. Buchungsbeispiele . 19 Bestandbuchungen. . 1. 19 2. Ergebnisbuchungen Ill) a) Rei GeschUtsvorfiillen mit sofortiger Gewinn- oder Verlustfeststellung 25 b) Ergebnisbuchungen mit Hilfe der Inventur . 27 Einige spezielle Buchungen. IV. 37 1. Kapitalkonto 37 2. Gewinn- und Verlustkonto. 38 3. Doppelkonten . 41 4. Fabrikationskonto . 43 5. Kontenzusammenstellung 48 V. Die Bilanz. 50 Die BUcher der kaufmiinn.ischen Buchhaltung. 61 VI. Einfuhrung in das Lesen einer Bilanz 63 I. Die Konten. Wie bei einer technischen Konstruktion die zeichnerische Wiedergabe als Pendant zu dem im Geiste erfolgenden Entwurf unentbehrlich ist, so ist auch die systematische schriftliche Wieder-- gabe, die nBuchung", der einzelnen Geschitftsvorfitlle in jedem kaufmltnnischen und industriellen Betriebe kleineren oder gro13eren Umfangs conditio sine qua non; denn nur so ist es moglich, jeder- zeit ein Bild fiber die Lage des Unternehmens zu gewinnen, die Fiille von Geschitftsvorfallen dem Gedl1chtnis zu erhalten und ihren Einflu13 auf den Gang des U nternehmens ersichtlich zu machen. Diese systematische Wiedergabe erfolgt durch die doppelte Buchfiihrung.


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Product Details
  • ISBN-13: 9783642897535
  • Publisher: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
  • Binding: Paperback
  • Height: 216 mm
  • No of Pages: 76
  • Series Title: German
  • Sub Title: Eine Anleitung Für Technisch Gebildete
  • Width: 140 mm
  • ISBN-10: 3642897533
  • Publisher Date: 01 Jan 1909
  • Edition: 1909 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Weight: 109 gr


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Buchführung Und Bilanzen: Eine Anleitung Für Technisch Gebildete
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Buchführung Und Bilanzen: Eine Anleitung Für Technisch Gebildete
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