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Buchführung Und Steuerbilanz: Lehr- Und Übungsbuch Für Betriebswirte Und Finanzbeamte

Buchführung Und Steuerbilanz: Lehr- Und Übungsbuch Für Betriebswirte Und Finanzbeamte

          
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About the Book

Diesem Buch liegt das Manuskript meiner Buchführungslehrgänge zugrunde. Vorkenntnisse sind nicht erforderlich. Wer das Buch sorgfältig durcharbeitet, lernt zuverlässig Buchführungs- und Abschlußtechnik. Die Übungsaufgaben sollten selbständig gelöst werden, ehe das Ergebnis verglichen wird. Als Arbeitsmittel sind T-Konten-Hefte, für die beiden Jahresabschlüsse Raupt- abschlußbogen geeignet, die im Fachgeschäft erhältlich sind. Es werden die wichtigsten steuerlichen Bewertungsfragen behandelt. Nach jedem Kapitel sollte der Leser sich anhand der "zusammenfassenden Fragen" prüfen, ob er den Stoff beherrscht. Von Zeit zu Zeit sollte er sie wiederholen und bei Wissenslücken das entsprechende Kapitel neu durchnehmen. Unter- richtende werden entsprechend vorgehen. Durch klare Druckgestaltung wird dem Leser die Arbeit wesentlich er- leichtert. Zahlreiche Tabellen machen den Stoff übersichtlich. Das Buch ist für den Buchführungsunterricht und das Selbststudium geeignet. Aber auch der erfahrene Praktiker wird es gern als Handbuch zum Nach- schlagen benutzen. Harald Schmidt Inhaltsverzeichnis Erster Teil Buchführung Seite I. Zweck der Buchführung 17 1. An der Buchführung Interessierte 17 a) Interessen des Kaufmanns . . 17 b) Interessen der Geschäftspartner 19 c) Interessen des Staates . . . . . 19 2. Begründung für die Buchführungspflicht 19 Zusammenfassende Fragen 20 II. Gewinnermittlung 21 1. Inventur 22 a) Anlagevermögen 24 b) Umlaufvermögen 24 c) Schulden 24 2. Bilanz 25 Zusammenfassende Fragen 29 111. Auflösung der Bilanz in Konten 32 1. Das Konto 33 2. Der Buchungssatz 33 Zusammenfassende Fragen 37 IV. Erfolgsvorgänge 38 1. Erfolgskonten 40 2. Aufwand und Ertrag 42 3. Bestands- und Erfolgskonten 43 Zusammenfassende Fragen . . 43 Seite V. Privatvorgänge 45 Zusammenfassende Fragen 48 VI.


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Product Details
  • ISBN-13: 9783409100311
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1974 ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 13 mm
  • Weight: 408 gr
  • ISBN-10: 3409100318
  • Publisher Date: 01 Jan 1974
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 251
  • Series Title: German
  • Sub Title: Lehr- Und Übungsbuch Für Betriebswirte Und Finanzbeamte
  • Width: 170 mm


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