Basics of accounting: bookkeeping, financial statements and management accounting
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Konstanz ; München
UVK Verlagsgesellschaft mbH
[2017]
|
| Ausgabe: | 3rd Edition |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 670 Seiten Diagramme 30 cm x 21 cm |
| ISBN: | 9783867647595 3867647593 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV043957151 | ||
| 003 | DE-604 | ||
| 005 | 20170126 | ||
| 007 | t | ||
| 008 | 161213s2017 |||| |||| 00||| eng d | ||
| 015 | |a 16,N46 |2 dnb | ||
| 016 | 7 | |a 1118865677 |2 DE-101 | |
| 020 | |a 9783867647595 |c Broschur : EUR 39.99 (DE), EUR 41.20 (AT) |9 978-3-86764-759-5 | ||
| 020 | |a 3867647593 |9 3-86764-759-3 | ||
| 024 | 3 | |a 9783867647595 | |
| 035 | |a (OCoLC)967969658 | ||
| 035 | |a (DE-599)DNB1118865677 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-19 |a DE-12 |a DE-92 |a DE-1050 | ||
| 082 | 0 | |a 650 | |
| 084 | |a QP 800 |0 (DE-625)141940: |2 rvk | ||
| 100 | 1 | |a Berkau, Carsten |e Verfasser |0 (DE-588)114115141 |4 aut | |
| 245 | 1 | 0 | |a Basics of accounting |b bookkeeping, financial statements and management accounting |c Carsten Berkau |
| 250 | |a 3rd Edition | ||
| 264 | 1 | |a Konstanz ; München |b UVK Verlagsgesellschaft mbH |c [2017] | |
| 264 | 4 | |c © 2017 | |
| 300 | |a 670 Seiten |b Diagramme |c 30 cm x 21 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 610 | 2 | 7 | |a Deutschland |t Handelsgesetzbuch |0 (DE-588)4125783-2 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Bilanz |0 (DE-588)4006566-2 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Management Accounting |0 (DE-588)4125415-6 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a International Accounting Standards |0 (DE-588)4367663-7 |2 gnd |9 rswk-swf |
| 655 | 7 | |0 (DE-588)4123623-3 |a Lehrbuch |2 gnd-content | |
| 689 | 0 | 0 | |a Deutschland |t Handelsgesetzbuch |0 (DE-588)4125783-2 |D u |
| 689 | 0 | 1 | |a Bilanz |0 (DE-588)4006566-2 |D s |
| 689 | 0 | 2 | |a International Accounting Standards |0 (DE-588)4367663-7 |D s |
| 689 | 0 | 3 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |D s |
| 689 | 0 | |5 DE-604 | |
| 689 | 1 | 0 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 1 | 1 | |a Management Accounting |0 (DE-588)4125415-6 |D s |
| 689 | 1 | |8 1\p |5 DE-604 | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029365873&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-029365873 | ||
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
Datensatz im Suchindex
| _version_ | 1804176910888992768 |
|---|---|
| adam_text | Titel: Basics of accounting
Autor: Berkau, Carsten
Jahr: 2017
Contents
1. Conventions 1-7
Part (A): 1* Steps In Accounting 13
2. Cafeteria Example for the Balance Sheet Preparation 2-14
3. Shareholders View on Business: McDonald s Corporation 3-24
4. Legal Aspects ofAccounting 4-30
5. The Excel Accountant 5-37
Part (B): Easy Bookkeeping 51
6. Introduction to Statements of Financial Position and Comprehensive Income 6-53
7. Activities on the Asset Side 7-59
8. Activities on both Sides of the Statement of Financial Position 8-63
9. Profit and Loss Activities 9-71
10. Introduction toT-Accounts for Real Accounts 10-79
11. T-Accounts for Profit and Loss 11-90
12. Introduction to Bookkeeping Entries 12-97
13. Special Asset Accounts 13-107
14. Special Equity Accounts 14-113
15. Special Liability Accounts - Payables, Bank Loans and Provisions 15-119
16. Reconciliation Accounts 16-130
17. Depreciation 17-139
18. Further Expenses and Accruals 18-146
19. Accounting for Labour 19-152
20. Trading Business: Purchases and Returns 20-163
21. Trading Business: Purchases and Returns plus VAT 21-171
22. Trading Business: Sales 22-181
23. Trading Business: Sales plus VAT 23-198
24. Privately Owned Business: Drawings 24-213
25. Production Firms 25-225
26. Inventory Systems 26-235
27. CostFormulas 27-260
28. Income Statement along the Cost of Sales Format 28-273
29. Preparing the Thal Balance 29-308
30. Tax Calculation, Profit Appropriation and Changes in Equity 30-325
31. Multi-Period Bookkeeping 31-336
32. Introduction to Statements ofCash Flows 32-354
Part (C): Advanced Bookkeeping 387
33. Establishment of a Business and Legal Form Changes 33-388
34. Liquidations 34-430
35. Disposals 35-439
36. Discounts 36-451
37. Cash Book: Reconciliation with the Bank Statement 37-464
38. Petty Cash Book 38-478
39. Books ofOriginal Entry 39-491
Berkau: BASICS of ACCOUNTING________________________________1-4
Part (D): Management Accounting 505
40. Cost Planning / Business Plan 40-508
41. Cost Behaviour/ Cost Separation 41-528
42. Cost Volume Profit Analysis (CVP-Analysis) 42-534
43. Degree of Operating Leverage (DOL) 43-547
44. Structure of Cost Accounting Systems 44-562
45. Flexible Budgeting/Marginal Cost Accounting 45-581
46. Cost Centre Efficiency Check 46-593
47. Cost Allocations 47-598
48. Reporting on Manufacturing Accounting 48-613
49. Job Order Costing (Manufacturing Accounting) 49-621
50. Process Costing (Manufacturing Accounting) 50-631
51. Multi-Level Contribution Margin Accounting 51-642
52. Activity Based Costing 52-646
53. Abbreviations 53-658
54. Table of Figures 54-661
55. Literature 55-669
|
| any_adam_object | 1 |
| author | Berkau, Carsten |
| author_GND | (DE-588)114115141 |
| author_facet | Berkau, Carsten |
| author_role | aut |
| author_sort | Berkau, Carsten |
| author_variant | c b cb |
| building | Verbundindex |
| bvnumber | BV043957151 |
| classification_rvk | QP 800 |
| ctrlnum | (OCoLC)967969658 (DE-599)DNB1118865677 |
| dewey-full | 650 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 650 - Management and auxiliary services |
| dewey-raw | 650 |
| dewey-search | 650 |
| dewey-sort | 3650 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 3rd Edition |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02405nam a2200553 c 4500</leader><controlfield tag="001">BV043957151</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20170126 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">161213s2017 |||| |||| 00||| eng d</controlfield><datafield tag="015" ind1=" " ind2=" "><subfield code="a">16,N46</subfield><subfield code="2">dnb</subfield></datafield><datafield tag="016" ind1="7" ind2=" "><subfield code="a">1118865677</subfield><subfield code="2">DE-101</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783867647595</subfield><subfield code="c">Broschur : EUR 39.99 (DE), EUR 41.20 (AT)</subfield><subfield code="9">978-3-86764-759-5</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">3867647593</subfield><subfield code="9">3-86764-759-3</subfield></datafield><datafield tag="024" ind1="3" ind2=" "><subfield code="a">9783867647595</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)967969658</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)DNB1118865677</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-19</subfield><subfield code="a">DE-12</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-1050</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">650</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 800</subfield><subfield code="0">(DE-625)141940:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Berkau, Carsten</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)114115141</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Basics of accounting</subfield><subfield code="b">bookkeeping, financial statements and management accounting</subfield><subfield code="c">Carsten Berkau</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">3rd Edition</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Konstanz ; München</subfield><subfield code="b">UVK Verlagsgesellschaft mbH</subfield><subfield code="c">[2017]</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">© 2017</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">670 Seiten</subfield><subfield code="b">Diagramme</subfield><subfield code="c">30 cm x 21 cm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="610" ind1="2" ind2="7"><subfield code="a">Deutschland</subfield><subfield code="t">Handelsgesetzbuch</subfield><subfield code="0">(DE-588)4125783-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Bilanz</subfield><subfield code="0">(DE-588)4006566-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Management Accounting</subfield><subfield code="0">(DE-588)4125415-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">International Accounting Standards</subfield><subfield code="0">(DE-588)4367663-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)4123623-3</subfield><subfield code="a">Lehrbuch</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Deutschland</subfield><subfield code="t">Handelsgesetzbuch</subfield><subfield code="0">(DE-588)4125783-2</subfield><subfield code="D">u</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Bilanz</subfield><subfield code="0">(DE-588)4006566-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">International Accounting Standards</subfield><subfield code="0">(DE-588)4367663-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Management Accounting</subfield><subfield code="0">(DE-588)4125415-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029365873&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-029365873</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield></record></collection> |
| genre | (DE-588)4123623-3 Lehrbuch gnd-content |
| genre_facet | Lehrbuch |
| id | DE-604.BV043957151 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:39:42Z |
| institution | BVB |
| isbn | 9783867647595 3867647593 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029365873 |
| oclc_num | 967969658 |
| open_access_boolean | |
| owner | DE-19 DE-BY-UBM DE-12 DE-92 DE-1050 |
| owner_facet | DE-19 DE-BY-UBM DE-12 DE-92 DE-1050 |
| physical | 670 Seiten Diagramme 30 cm x 21 cm |
| publishDate | 2017 |
| publishDateSearch | 2017 |
| publishDateSort | 2017 |
| publisher | UVK Verlagsgesellschaft mbH |
| record_format | marc |
| spelling | Berkau, Carsten Verfasser (DE-588)114115141 aut Basics of accounting bookkeeping, financial statements and management accounting Carsten Berkau 3rd Edition Konstanz ; München UVK Verlagsgesellschaft mbH [2017] © 2017 670 Seiten Diagramme 30 cm x 21 cm txt rdacontent n rdamedia nc rdacarrier Deutschland Handelsgesetzbuch (DE-588)4125783-2 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Bilanz (DE-588)4006566-2 gnd rswk-swf Management Accounting (DE-588)4125415-6 gnd rswk-swf International Accounting Standards (DE-588)4367663-7 gnd rswk-swf (DE-588)4123623-3 Lehrbuch gnd-content Deutschland Handelsgesetzbuch (DE-588)4125783-2 u Bilanz (DE-588)4006566-2 s International Accounting Standards (DE-588)4367663-7 s International Financial Reporting Standards (DE-588)4699643-6 s DE-604 Rechnungswesen (DE-588)4048732-5 s Management Accounting (DE-588)4125415-6 s 1\p DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029365873&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Berkau, Carsten Basics of accounting bookkeeping, financial statements and management accounting Deutschland Handelsgesetzbuch (DE-588)4125783-2 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Rechnungswesen (DE-588)4048732-5 gnd Bilanz (DE-588)4006566-2 gnd Management Accounting (DE-588)4125415-6 gnd International Accounting Standards (DE-588)4367663-7 gnd |
| subject_GND | (DE-588)4125783-2 (DE-588)4699643-6 (DE-588)4048732-5 (DE-588)4006566-2 (DE-588)4125415-6 (DE-588)4367663-7 (DE-588)4123623-3 |
| title | Basics of accounting bookkeeping, financial statements and management accounting |
| title_auth | Basics of accounting bookkeeping, financial statements and management accounting |
| title_exact_search | Basics of accounting bookkeeping, financial statements and management accounting |
| title_full | Basics of accounting bookkeeping, financial statements and management accounting Carsten Berkau |
| title_fullStr | Basics of accounting bookkeeping, financial statements and management accounting Carsten Berkau |
| title_full_unstemmed | Basics of accounting bookkeeping, financial statements and management accounting Carsten Berkau |
| title_short | Basics of accounting |
| title_sort | basics of accounting bookkeeping financial statements and management accounting |
| title_sub | bookkeeping, financial statements and management accounting |
| topic | Deutschland Handelsgesetzbuch (DE-588)4125783-2 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Rechnungswesen (DE-588)4048732-5 gnd Bilanz (DE-588)4006566-2 gnd Management Accounting (DE-588)4125415-6 gnd International Accounting Standards (DE-588)4367663-7 gnd |
| topic_facet | Deutschland Handelsgesetzbuch International Financial Reporting Standards Rechnungswesen Bilanz Management Accounting International Accounting Standards Lehrbuch |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029365873&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT berkaucarsten basicsofaccountingbookkeepingfinancialstatementsandmanagementaccounting |