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Grundlagen Der Buchhaltung: Einführung Am Beispiel Der Industriebuchführung: Einführung Am Beispiel Der Industriebuchführung

Grundlagen Der Buchhaltung: Einführung Am Beispiel Der Industriebuchführung: Einführung Am Beispiel Der Industriebuchführung

          
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About the Book

Das vorliegende Werk bietet eine in sich geschlossene Darstellung, mit deren Hilfe die Lehr- und Lerninhalte selbständig erarbeitet und/oder im Zusammenhang mit Lehrveranstaltungen nachgearbeitet, ergänzt und vertieft werden können.

Inhaltlich möchte dieses Buch demgemä� in Teil A eine Einführung in die Technik der kaufmännischen Buchführung vermitteln, und zwar am Beispiel der Industriebuchführung (auf der Grundlage des Industrie-Kontenrahmens), da diese die betriebswirtschaftlich relevanten Probleme der Buchführung am umfassendsten enthält. Dabei beschränkt sich diese Einführung einerseits auf eine Darstellung der grundlegenden Buchungsfälle und verzichtet bewusst auf spezielle Details; andererseits ist sie bemüht, über die Behandlung der Buchungstechnik hinaus die Verbindung zu allgemein-betriebswirtschaftlichen Problemen herzustellen.

Jedem Abschnitt sind Lernziele vorangestellt, um dem Leser nach erfolgter Durcharbeitung die Möglichkeit zur Selbstkontrolle seines Lernerfolgs zu geben. Der Lernerfolg soll jedoch entscheidend gefördert werden durch eine Vielzahl von Beispielen, �bungsaufgaben und Lösungen. Alle Gliederungsabschnitte mit wesentlichen neuen Inhalten werden durch Aufgaben ergänzt. Die Lösungen sind, soweit für das Verständnis des nachfolgenden Inhalts hilfreich, den Aufgaben unmittelbar angefügt. Soweit die Aufgaben in erster Linie der Vertiefung und zusätzlichen �bung dienen, sind die Lösungen in einem abschlie�enden Kapitel zusammengefasst.

Zur Neuauflage: Zwei durchgreifende Gesetzesänderungen machten eine Aktualisierung erforderlich: Die Erhöhung des Umsatzsteuersatzes von 16 % auf 19 % und die Anhebung der Höchstsätze für degressive Abschreibungen. Beide �nderungen haben uns veranlasst, Beispiele und Aufgaben auf die aktuellen Sätze u


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Product Details
  • ISBN-13: 9783486583328
  • Publisher: Walter de Gruyter
  • Publisher Imprint: Walter De Gruyter
  • Edition: 0007-7. Akt. Und Ube
  • Language: German
  • Returnable: N
  • Spine Width: 15 mm
  • Width: 167 mm
  • ISBN-10: 3486583328
  • Publisher Date: 19 Mar 2007
  • Binding: Paperback
  • Height: 240 mm
  • No of Pages: 260
  • Series Title: German
  • Weight: 444 gr


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Grundlagen Der Buchhaltung: Einführung Am Beispiel Der Industriebuchführung: Einführung Am Beispiel Der Industriebuchführung
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