Basics of accounting: introduction to international bookkeeping and financial accounting
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| Sprache: | English |
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[2021]
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| Ausgabe: | 6th, revised and extended edition |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 619 Seiten 24 cm x 17 cm |
| ISBN: | 9783739831831 3739831839 |
Internformat
MARC
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|---|---|---|---|
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| 003 | DE-604 | ||
| 005 | 20221121 | ||
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| 008 | 210908s2021 gw |||| 00||| eng d | ||
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| 020 | |a 9783739831831 |c : EUR 39.99 (DE) |9 978-3-7398-3183-1 | ||
| 020 | |a 3739831839 |9 3-7398-3183-9 | ||
| 024 | 3 | |a 9783739831831 | |
| 028 | 5 | 2 | |a Bestellnummer: 53183 |
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| 084 | |a WIR 650 |2 stub | ||
| 100 | 1 | |a Berkau, Carsten |e Verfasser |0 (DE-588)114115141 |4 aut | |
| 245 | 1 | 0 | |a Basics of accounting |b introduction to international bookkeeping and financial accounting |c Carsten Berkau ; translated by Keabetswe Sylvia Berkau |
| 250 | |a 6th, revised and extended edition | ||
| 264 | 1 | |a München |b UVK Verlag |c [2021] | |
| 264 | 4 | |c © 2021 | |
| 300 | |a 619 Seiten |c 24 cm x 17 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 Bilanz |0 (DE-588)4006566-2 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a International Accounting Standards |0 (DE-588)4367663-7 |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 Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |2 gnd |9 rswk-swf |
| 653 | |a Abbreviations | ||
| 653 | |a Accounting | ||
| 653 | |a Accounting for Labour | ||
| 653 | |a Asset Accounts | ||
| 653 | |a Cash Book | ||
| 653 | |a Depreciation | ||
| 653 | |a Discounts | ||
| 653 | |a Disposals | ||
| 653 | |a Equity Accounts | ||
| 653 | |a Liability Accounts | ||
| 653 | |a Liquidations | ||
| 653 | |a Multi-Period Bookkeeping | ||
| 653 | |a T-Accounts for Profit and Loss | ||
| 653 | |a Tax Calculatio | ||
| 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 | |
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| 689 | 1 | 1 | |a Management Accounting |0 (DE-588)4125415-6 |D s |
| 689 | 1 | |5 DE-604 | |
| 700 | 1 | |a Berkau, Keabetswe Sylvia |0 (DE-588)1150813369 |4 trl | |
| 710 | 2 | |a UVK Verlagsgesellschaft mbH |0 (DE-588)106537268X |4 pbl | |
| 776 | 0 | 8 | |i Erscheint auch als |n Online-Ausgabe |z 9783739881836 |
| 856 | 4 | 2 | |m DNB Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032859718&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-032859718 | ||
| 883 | 1 | |8 1\p |a vlb |d 20210722 |q DE-101 |u https://d-nb.info/provenance/plan#vlb | |
Datensatz im Suchindex
| _version_ | 1804182761341190144 |
|---|---|
| adam_text | BERKAU:
BASICS
OF
ACCOUNTING
6E
1-5
I
CONTENTS
I
CONTENTS
...........................................................................................................
1-5
II
INTRODUCTION
.............................................
1-19
1
CONVENTIONS
..................................................................................................
1-21
1.1
ACCOUNTING
PERIODS
.......................................................................................
1-21
1.2
ACCOUNTING
TECHNICAL
TERMS
........................................................................
1-21
1.3
ACCOUNT
N
AMES
...................................................................................................
1
-21
1.4
ALPHABETIC
ORDER
...........................................................................................
1-21
1.5
BASICS
...............................................................................................................
1-21
1.6
BOOKKEEPING
ENTRIES
.....................................................................................
1-21
1.7
BOOKKEEPING
ENTRY
FORMAT
.........................................................................
1-21
1.8
CALCULATIONS
....................................................................................................1-22
1.9
CASE
STUDIES
(C/S)
.........................................................................................1-22
1.10
CASE
STUDY
TEXT
.............................................................................................
1-22
1.11
CASH
FLOW
SEPARATION
.........................................................................................
1
-22
1.12
COMPANIES
......................................................................................................1-22
1.13
COST-EXPENSE-CONGRUENCE
...........................................................................1-22
1.14
COUNTRY
...........................................................................................................1-22
1.15
CURRENCY
UNIT
.................................................................................................
1-22
1.16
DATA
FORMAT
IN
TABLES
..................................................................................
1-23
1.17
PREPAYMENTS
OF
INCOME
TAXES
....................................................................
1-23
1.18
HOW
IT
IS
DONE
..............................................................................................
1-23
1.19
INCOME
TAXES
.................................................................................................
1-23
1.20
FINANCIAL
STATEMENTS
FOR
TAXATION
...............................................................
1-23
1.21
NAMES
.............................................................................................................
1-23
1.22
LANGUAGE
.........................................................................................................
1-23
1.23
LEARNING
OBJECTIVES
AND
SUMMARIES
...........................................................
1-23
1.24
LEGAL
FORMS
OF
A
BUSINESS
............................................................................
1-23
1.25
LENGTH
OF
A
MONTH/YEAR
..............................................................................
1-23
1.26
LEVEL
OF
PRECISION
................................................................................................
1
-23
1.27
LITERATURE
........................................................................................................
1-24
1.28
NON-EXISTING
ITEMS
........................................................................................
1-24
1.29
ONLINE
MATERIALS
.............................................................................................1-24
1.30
PAYMENT
TERMS
..............................................................................................
1-24
1.31
PRESENTATION
OF
ACCOUNTS
...................................................................................
1
-24
1.32
PROPORTIONAL
CALCULATION
OF
DEPRECIATION
AND
INTEREST
...................................
1
-24
1.33
QUESTION
BANK
...............................................................................................
1
-25
1.34
QUOTATION
OF
LAW
TEXTS/STANDARDS
............................................................
1-25
1.35
SEQUENCE
OF
BOOKKEEPING
ENTRIES
...............................................................
1-25
1.36
TAX
ON
CAPITAL
RETURNS
(DIVIDEND
TAX)
.....................................................
1-25
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-6
1.37
TRANSACTION
COSTS
...........................................................................................
1-25
1.38
VALUE
ADDED
TAX,
GOODS
AND
SERVICE
TAX
.................................................
1-25
1.39
VAT
REDUCTION
..............................................................................................
1
-25
1.40
WORKING
DEFINITION(S)
...................................................................................
1-25
1.41
WORK-IN-PROCESS
ACCOUNT
.............................................................................1-26
1.42
WRITING
MANAGEMENT
TERMS
..........................................................................1-26
1.43
WWW
..............................................................................................................1-26
1.44
Y
OUTUBE
VIDEOS
..............................................................................................
1
-26
1.45
10-20-30
RULE
..................................................................................................1-26
2
CAFETERIA
EXAMPLE
AND
WHAT
IS
ON
THE
BALANCE
SHEET
........................
2-27
2.1
WHAT
IS
IN
THE
CHAPTER?
.................................................................................2-27
2.2
LEARNING
OBJECTIVE
.........................................................................................2-27
2.3
STATEMENT
OF
FINANCIAL
POSITION
...................................................................2-27
2.4
OUR
FIRST
BALANCE
SHEET
.................................................................................
2-27
2.5
ACCOUNTING
EQUATION
.....................................................................................
2-28
2.6
INCOME
STATEMENT
..........................................................................................2-29
2.7
READING
FINANCIAL
STATEMENTS
.......................................................................
2-30
2.8
C/S
NEWINGTON
LTD
..............................................................................
2-30
2.9
WHAT
IS
ON
THE
BALANCE
SHEET
S
ASSET
SIDE?
.................................................
2-30
2.10
WHAT
IS
ON
THE
CAPITAL
AND
LIABILITIES
SIDE
OF
THE
BALANCE
SHEET?
............
2-33
2.11
WHAT
IS
ON
THE
INCOME
STATEMENT?
..............................................................
2-34
2.12
WHAT
IS
ON
THE
STATEMENT
OF
CASH
FLOWS?
..................................................
2-36
2.13
WHAT
IS
ON
THE
STATEMENT
OF
CHANGES
IN
EQUITY?
........................................
2-37
2.14
C/S
KENSINGTON
...................................................................................
2-37
2.15
SUMMARY
.........................................................................................................
2-45
2.16
WORKING
DEFINITIONS
......................................................................................
2-45
2.17
QUESTION
BANK
...............................................................................................
2-46
2.18
SOLUTIONS
.........................................................................................................
2-47
3
SHAREHOLDERS
VIEW
.....................................................................................
3-48
3.1
WHAT
IS
IN
THE
CHAPTER?
.................................................................................
3-48
3.2
LEARNING
OBJECTIVE:
........................................................................................
3-48
3.3
MCDONALD S
CORP
...........................................................................................3-48
3.4
SUMMARY
.........................................................................................................
3-53
3.5
WORKING
DEFINITION
........................................................................................
3-53
3.6
QUESTION
BANK
................................................................................................
3-54
3.7
SOLUTIONS
.........................................................................................................
3-54
4
LEGAL
ASPECTS
OF
ACCOUNTING
..................................................................
4-55
4.1
WHAT
IS
IN
THE
CHAPTER?
.................................................................................
4-55
4.2
LEARNING
OBJECTIVES
......................................................................................
4-55
4.3
WHO
PREPARES
FINANCIAL
STATEMENTS?
...........................................................
4-55
4.4
HOW
TO
ESTABLISH
A
GERMAN
LIMITED
COMPANY
.........................................
4-57
4.5
NECESSITY
TO
PREPARE
FINANCIAL
STATEMENTS
.................................................
4-60
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-7
4.6
SCOPE
OF
IFRSS
..............................................................................................
4-61
4.7
WHAT
ARE
THE
STANDARDS?
...............................................................................
4-62
4.8
DIFFERENCE
BETWEEN
HGB
AND
IFRSS
.........................................................4-63
4.9
SUMMARY
.........................................................................................................
4-64
4.10
WORKING
DEFINITIONS
.....................................................................................
4-64
4.11
QUESTION
BANK
...............................................................................................
4-64
4.12
SOLUTIONS
.........................................................................................................4-65
5
THE
EXCEL
ACCOUNTANT
...............................................................................
5-66
5.1
WHAT
IS
IN
THE
CHAPTER?
................................................................................
5-66
5.2
LEARNING
OBJECTIVES
......................................................................................
5-66
5.3
ACCOUNTING
SOFTWARE
.....................................................................................
5-66
5.4
ACCOUNTING
WITH
MS-EXCEL
..........................................................................5-66
5.5
ACC
(ACCOUNTS)
..............................................................................................5-69
5.6
JL
(JOURNAL)
.....................................................................................................5-70
5.7
TB
(TRIAL
BALANCE)
.........................................................................................
5-71
5.8
BS
(STATEMENT
OF
FINANCIAL
POSITION)
..........................................................
5-72
5.9
GER
BS
(GERMAN
BALANCE
SHEET)
.................................................................
5-73
5.10 IS
(STATEMENT
OF
COMPREHENSIVE
INCOME)
.................................................
5-74
5.11
GER-IS
(GERMAN
INCOME
STATEMENT)
..........................................................5-75
5.12
CFS
(STATEMENT
OF
CASH
FLOWS)
...................................................................5-76
5.13
SCE
(STATEMENT
OF
CHANGES
IN
EQUITY)
......................................................
5-76
5.14
ROA
(REGISTER
OF
NON-CURRENT
ASSETS)
........................................................5-77
5.15
INT&PAY-OFF
(INTEREST
AND
PAY-OFF
SCHEDULE)
.............................................
5-78
5.16
PCB
(PETTY
CASH
BOOK)
................................................................................5-79
5.17
CB
(CASH
BOOK)
.............................................................................................5-79
5.18
BANKST
(BANK
STATEMENT)
.............................................................................5-80
5.19
CONS
(CONSOLIDATION)
....................................................................................
5-81
5.20
BP
(BUSINESS
PLAN)
.........................................................................................
5-81
5.21
SUMMARY
.........................................................................................................
5-82
6
INTRODUCTION
TO
BALANCE
SHEET
AND
INCOME
STATEMENT
....................
6-83
6.1
WHAT
IS
IN
THE
CHAPTER?
................................................................................6-83
6.2
LEARNING
OBJECTIVES
......................................................................................
6-83
6.3
APPROACH
TO
ACCOUNTING
..............................................................................
6-83
6.4
ASSET
SIDE
OF
THE
BALANCE
SHEET
...................................................................
6-84
6.5
CAPITAL
AND
LIABILITY
SIDE
OF
THE
BALANCE
SHEET
..........................................
6-86
6.6
INCOME
STATEMENT
..........................................................................................6-87
6.7
SUMMARY
.........................................................................................................6-89
6.8
WORKING
DEFINITIONS
.....................................................................................6-89
6.9
QUESTION
BANK
...............................................................................................6-90
6.10
SOLUTIONS
.........................................................................................................
6-91
7
ACTIVITIES
ON
THE
ASSET
SIDE
OF
THE
BALANCE
SHEET
...............................
7-92
7.1
WHAT
IS
IN
THE
CHAPTER?
................................................................................
7-92
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-8
7.2
LEARNING
OBJECTIVES
.......................................................................................
7-92
7.3
ASSET
EXCHANGES
.............................................................................................
7-92
7.4
C/S
ROHRBACH
LTD
..................................................................................
7-92
7.5
ACTIVITY
1:
PURCHASE
ON
CASH
........................................................................
7-93
7.6
ACTIVITY
2:
ACQUISITION
OF
EQUIPMENT
ON
CASH
..........................................
7-94
7.7
ACTIVITY
3:
CASH
SALE.......................................................................................
7-95
7.8
ACTIVITY
4:
DISPOSAL
OF
NON-CURRENT
ASSETS
..................................................7-96
7.9
SUMMARY
.........................................................................................................
7-97
7.10
WORKING
DEFINITIONS
......................................................................................7-97
7.11
QUESTION
BANK
................................................................................................
7-97
7.12
SOLUTIONS
.........................................................................................................
7-98
8
ACTIVITIES
ON
BOTH
SIDES
OF
THE
BALANCE
SHEET
.....................................
8-99
8.1
WHAT
IS
IN
THE
CHAPTER?
.................................................................................8-99
8.2
LEARNING
OBJECTIVES
......................................................................................
8-99
8.3
ACTIVITIES
CHANGING
BALANCE
SHEET
ITEMS
....................................................8-99
8.4
C/S
EDENVALE
AG
..................................................................................8-99
8.5
ACTIVITY
1:
ESTABLISHMENT
OF
THE
BUSINESS
...................................................8-99
8.6
ACTIVITY
2:
PURCHASE
OF
GOODS
...................................................................
8-100
8.7
ACTIVITY
3:
BORROWING
MONEY
FROM
THE
BANK
...........................................
8-101
8.8
ACTIVITY
4:
ACQUISITION
OF
NON-CURRENT
ASSETS
..........................................8-102
8.9
ACTIVITY
5:
PAYMENT
OF
DEBTS
....................................................................
8-103
8.10
ACTIVITY
6:
SELLING
GOODS
.............................................................................
8-103
8.11
ACTIVITY
7:
RECEIPTS
FROM
CUSTOMERS
.........................................................
8-104
8.12
ACTIVITY
8:
PAYMENT
FOR
DEBTS
...................................................................
8-105
8.13
EFFECTS
OF
THE
ACTIVITIES
...............................................................................8-106
8.14
SUMMARY
.......................................................................................................
8-106
8.15
WORKING
DEFINITIONS
...................................................................................
8-107
8.16
QUESTION
BANK
.............................................................................................
8-107
8.17
SOLUTIONS
.......................................................................................................
8-108
9
PROFIT
AND
LOSS
ACTIVITIES
.......................................................................
9-109
9.1
WHAT
IS
IN
THE
CHAPTER?
..............................................................................
9-109
9.2
LEARNING
OBJECTIVES
....................................................................................
9-109
9.3
PROFIT
CALCULATION
........................................................................................
9-109
9.4
C/S
RIVERGATE
(PTY)
LTD
.....................................................................
9-109
9.5
TAXABLE
PROFIT
..............................................................................................
9-110
9.6
RETAINED
EARNINGS
.......................................................................................
9-110
9.7
C/S
PELZERHAGEN
(PTY)
LTD
..............................................................
9-110
9.8
ACTIVITY
1:
PAYMENT
FOR
RENT
......................................................................
9-111
9.9
ACTIVITY
2:
PAYMENT
FOR
LABOUR
.................................................................
9-113
9.10
ACTIVITY
3:
ACQUISITION
ON
CREDIT
FOLLOWED
BY
DEPRECIATION
.................
9-114
9.11
ACTIVITY
4:
RENDERING
SERVICE
AND
CASH
RECEIPT
......................................
9-116
9.12
INCOME
TAX
CALCULATION
.............................................................................
9-116
9.13
SUMMARY
.......................................................................................................
9-117
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-9
9.14
WORKING
DEFINITIONS
9-117
9.15
QUESTION
BANK
9-118
9.16
SOLUTIONS
9-118
10
INTRODUCTION
TO
T-ACCOUNTS
FOR
ITEMS
ON
THE
BALANCE
SHEET
10-119
10.1
WHAT
IS
IN
THE
CHAPTER?
..................................................
10-119
10.2
LEARNING
OBJECTIVES
10-119
10.3
OVERVIEW
10-119
10.4
T-ACCOUNTS
10-120
10.5
BALANCING-OFF
..................................................................
10-121
10.6
REAL
AND
NOMINAL
ACCOUNTS
10-123
10.7
BASICS-CHART
OF
ACCOUNTS
10-123
10.8
APPLYING
T-ACCOUNTS
FOR
ROHRBACH
LTD
10-124
10.9
APPLYING
T-ACCOUNTS
FOR
EDENVALE
AG
10-127
10.10
SUMMARY
10-129
10.11
WORKING
DEFINITIONS
10-130
10.12
QUESTION
BANK
10-130
10.13
SOLUTIONS
10-131
11
T-ACCOUNTS
FOR
PROFIT
AND
LOSS
11-132
11.1
WHAT
IS
IN
THE
CHAPTER?
11-132
11.2
LEARNING
OBJECTIVES
11-132
11.3
APPLYING
NOMINAL
ACCOUNTS
11-132
11.4
CLOSING-OFF
ACCOUNTS
11-133
11.5
C/S
PELZERHAGEN
(PTY)
LTD
11-134
11.6
CALCULATION
OF
INCOME
TAX
11-138
11.7
TRANSFER
OF
PROFIT
OR
LOSS
TO
EQUITY
11-138
11.8
SUMMARY
11-140
11.9
WORKING
DEFINITION
11-140
11.10
QUESTIONBANK
11-140
11.11
SOLUTIONS
11-141
12
INTRODUCTION
TO
BOOKKEEPING
ENTRIES
12-142
12.1
WHAT
IS
IN
THE
CHAPTER?
12-142
12.2
LEARNING
OBJECTIVES
12-142
12.3
FORMAL
DESCRIPTION
OF
BOOKKEEPING
ENTRIES
12-142
12.4
DOUBLE
ENTRY
SYSTEM
12-143
12.5
COMMON
REGULATIONS
FOR
BOOKKEEPING
12-144
12.6
BOOKKEEPING
ENTRIES
AT
ROHRBACH
LTD
12-145
12.7
BOOKKEEPING
ENTRIES
AT
EDENVALE
AG
12-147
12.8
BOOKKEEPING
ENTRIES
AT
PELZERHAGEN
(PTY)
LTD
12-150
12.9
SUMMARY
12-153
12.10
W
ORKING
DEFINITIONS
12-154
12.11
QUESTION
BANK
12-154
12.12
SOLUTIONS
12-154
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-10
13
SPECIAL
ASSET
ACCOUNTS
13-155
13.1
WHAT
IS
IN
THIS
CHAPTER?
13-155
13.2
LEARNING
OBJECTIVES
13-155
13.3
ASSET
RECOGNITION
13-155
13.4
NON-CURRENT
ASSETS
13-156
13.5
CURRENT
ASSETS
13-159
13.6
SUMMARY
13-163
13.7
WORKING
DEFINITIONS
13-163
13.8
QUESTION
BANK
13-163
13.9
SOLUTIONS
13-164
14
SPECIAL
EQUITY
ACCOUNTS
14-165
14.1
WHAT
IS
IN
THE
CHAPTER?
14-165
14.2
LEARNING
OBJECTIVES
14-165
14.3
EQUITY
SECTION
ON
THE
BALANCE
SHEET
14-165
14.4
ISSUED
CAPITAL
14-165
14.5
RESERVES
14-167
14.6
RETAINED
EARNINGS
14-168
14.7
SUMMARY
14-171
14.8
WORKING
DEFINITIONS
14-171
14.9
QUESTION
BANK
14-171
14.10
SOLUTIONS
14-172
15
SPECIAL
LIABILITY
ACCOUNTS
15-173
15.1
WHAT
IS
IN
THE
CHAPTER?
15-173
15.2
LEARNING
OBJECTIVES
15-173
15.3
LIABILITIES
15-173
15.4
EFFECTIVE
INTEREST
CALCULATION
15-173
15.5
DISCLOSURE
OF
LIABILITIES
15-174
15.6
ANNUITIES
.....................................................................................................
15.175
15.7
BANK
LOANS
WITH
CONSTANT
PAY-OFFS
15-178
15.8
LEASES
15-179
15.9
BONDS
15-181
15.10
DOWN
PAYMENTS
AND
PARTIAL
PAYMENTS
15-181
15.11
PROVISIONS
15-183
15.12
INCOME
TAX
LIABILITIES
..................................................................................
15.184
15.13
SUMMARY
15-185
15.14
WORKING
DEFINITIONS
15-185
15.15
QUESTION
BANK
15-185
15.16
SOLUTIONS
15-186
16
RECONCILIATION
ACCOUNTS
16-187
16.1
WHAT
IS
IN
THE
CHAPTER?
16-187
16.2
LEARNING
OBJECTIVES
16-187
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-11
16.3
ACCOUNT
STRUCTURE
16-187
16.4
ASSET
MANAGEMENT
16-187
16.5
RECONCILIATION
ACCOUNT
16-187
16.6
C/S
DAGBREEK
LTD.
(ASSET
MANAGEMENT)
16-188
16.7
C/S
RETIEF
(PTY)
LTD
16-189
16.8
PURCHASE
AND
SALES
LEDGER
.................................................
16-191
16.9
C/S
DESPATCH
LTD
16-191
16.10
C/S
SCHECKTER
LTD
16-194
16.11
SUMMARY
16-195
16.12
WORKING
DEFINITIONS
16-195
16.13
QUESTION
BANK
16-195
16.14
SOLUTIONS
16-196
17
DEPRECIATION
17-197
17.1
WHAT
IS
IN
THIS
CHAPTER?
17-197
17.2
LEARNING
OBJECTIVES
17-197
17.3
REGULATIONS
FOR
DEPRECIATION
17-197
17.4
DEPRECIATION
PARAMETERS
17-197
17.5
STRAIGHT-LINE
METHOD
17-198
17.6
RECORDING
DEPRECIATION
17-198
17.7
REGISTER
OF
NON-CURRENT
ASSETS
17-200
17.8
C/S
FAIRBRIDGE
LTD
17-201
17.9
DECLINING
METHOD
FOR
DEPRECIATION
17-204
17.10
C/S
KROLLER
LTD
17-205
17.11
DEPRECIATION
FOLLOWING
ASSET
DEPLOYMENT
17-209
17.12
C/S
FLYSCHER
LTD
17-209
17.13
SUMMARY
17-210
17.14
WORKING
DEFINITIONS
17-211
17.15
QUESTIONBANK
17-211
17.16
SOLUTIONS
17-212
18
FURTHER
EXPENSES
AND
ACCRUALS
18-213
18.1
WHAT
IS
IN
THE
CHAPTER?
18-213
18.2
LEARNING
OBJECTIVES
18-213
18.3
PREPAID
EXPENSES
18-213
18.4
C/S
SIMONI
LTD
18-213
18.5
SUMMARY
18-219
18.6
QUESTION
BANK
18-219
18.7
SOLUTIONS
18-220
19
ACCOUNTING
FOR
LABOUR
19-221
19.1
WHAT
IS
IN
THE
CHAPTER?
19-221
19.2
LEARNING
OBJECTIVES
19-221
19.3
PAY-DAYS
19-221
19.4
COMPONENTS
OF
LABOUR
19-221
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-12
19.5
NET
SALARY
19-222
19.6
GROSS
SALARY
19-222
19.7
ASSUMPTIONS
19-222
19.8
CASE
STUDY
SUIDERLAND
LTD
19-222
19.9
PIECEWORK
LABOUR
19-224
19.10
C/S
CLARITON
LTD
19-224
19.11
ACCRUALS
FOR
PIECEWORK
LABOUR
19-229
19.12
SUMMARY
19-232
19.13
WORKING
DEFINITIONS
19-232
19.14
QUESTION
BANK
19-233
19.15
SOLUTIONS
19-234
20
TRADING
BUSINESS
-
(1)
PURCHASES
AND
RETURNS
20-235
20.1
WHAT
IS
IN
THE
CHAPTER?
20-235
20.2
LEARNING
OBJECTIVES
20-235
20.3
BOOKKEEPING
ENTRIES
FOR
TRADING
BUSINESS
20-235
20.4
C/S
APPLEDENE
(PTY)
LTD
20-236
20.5
ACCOUNTING
FOR
RETURNS
OUTWARDS
20-238
20.6
C/S
KLIPFONTAIN
LTD
20-239
20.7
SUMMARY
20-242
20.8
WORKING
DEFINITIONS
20-242
20.9
QUESTION
BANK
20-242
20.10
SOLUTIONS
20-243
21
TRADING
BUSINESS
-
(1)
PURCHASES
AND
RETURNS
PLUS
VAT
21-244
21.1
WHAT
IS
IN
THE
CHAPTER?
21
-244
21.2
LEARNING
OBJECTIVES
21-244
21.3
VALUE
ADDED
TAX
VAT
21
-244
21.4
HOW
TO
CALCULATE
INPUT-VAT
21-246
21.5
C/S
APPLEDENE
(PTY)
LTD
21-247
21.6
VAT
CONSIDERATION
FOR
RETURNS
OUTWARDS
21-250
21.7
C/S
KLIPFONTEIN
LTD
21-251
21.8
SUMMARY
21-254
21.9
WORKING
DEFINITIONS
21-255
21.10
QUESTION
BANK
21-255
21.11
SOLUTIONS
21-256
22
TRADING
BUSINESS
-
(2)
SALES
AND
RETURNS
22-257
22.1
WHAT
IS
IN
THE
CHAPTER?
22-257
22.2
LEARNING
OBJECTIVES
22-257
22.3
REVENUE
RECOGNITION
22-257
22.4
TRADING
ACCOUNT
22-257
22.5
C/S
APENDORP
(PTY)
LTD
22-258
22.6
C/S
DURANT
(PTY)
LTD
22-265
22.7
SUMMARY
22-273
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-13
22.8
WORKING
DEFINITIONS
22-274
22.9
QUESTION
BANK
22-274
22.10
SOLUTIONS
22-275
23
TRADING
BUSINESS
-
(2)
SALES
AND
RETURNS
PLUS
VAT
23-276
23.1
WHAT
IS
IN
THE
CHAPTER?
23-276
23.2
LEARNING
OBJECTIVES
23-276
23.3
HOW
TO
RECORD
OUTPUT-VAT
23-276
23.4
C/S
APENDORP
(PTY)
LTD
23-277
23.5
C/S
DURANT
(PTY)
LTD
23-283
23.6
SUMMARY
23-292
23.7
QUESTION
BANK
23-292
23.8
SOLUTIONS
23-293
24
PRIVATELY-OWNED
BUSINESS:
DRAWINGS
24-294
24.1
WHAT
IS
IN
THE
CHAPTER?
24-294
24.2
LEARNING
OBJECTIVES
24-294
24.3
WHY
RUNNING
A
PRIVATE
BUSINESS?
24-294
24.4
DRAWINGS
24-295
24.5
BALANCE
SHEET
FOR
A
PRIVATELY-OWNED
COMPANY
24-295
24.6
HOW
TO
RECORD
A
DRAWING
24-296
24.7
C/S
T.L.
VANGUARD
24-299
24.8
C/S
PAROW
HOUTBANK
24-308
24.9
SUMMARY
24-312
24.10
WORKING
DEFINITIONS
24-313
24.11
QUESTION
BANK
24-313
24.12
SOLUTIONS
24-314
25
PRODUCTION
FIRMS
25-315
25.1
WHAT
IS
IN
THE
CHAPTER?
25-315
25.2
LEARNING
OBJECTIVES
25-315
25.3
INVENTORY
VALUATION
AND
RECORDING
25-315
25.4
C/S
REGENT
BIKE
(PTY)
LTD
25-317
25.5
SUMMARY
25-324
25.6
WORKING
DEFINITIONS
25-324
25.7
QUESTION
BANK
25-324
25.8
SOLUTIONS
25-325
26
INVENTORY
SYSTEMS
26-326
26.1
WHAT
IS
IN
THE
CHAPTER?
26-326
26.2
LEARNING
OBJECTIVES
26-326
26.3
RECALL
OF
THE
PERIODIC
INVENTORY
SYSTEM
26-326
26.4
PERPETUAL
INVENTORY
SYSTEM
26-327
26.5
C/S
WITSAND
(PTY)
LTD.
-
PERIODIC
INVENTORY
SYSTEM
26-328
26.6
C/S
WITSAND
(PTY)
LTD.
-
PERPETUAL
INVENTORY
SYSTEM
26-336
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-14
26.7
SUMMARY
26-349
26.8
WORKING
DEFINITIONS
26-350
26.9
QUESTION
BANK
26-350
26.10
SOLUTIONS
26-351
27
COST
FORMULAS
27-352
27.1
WHAT
IS
IN
THE
CHAPTER?
27-352
27.2
LEARNING
OBJECTIVES
27-352
27.3
COST
FORMULAS
27-352
27.4
C/S
MALGAS
(PTY)
LTD
27-353
27.5
APPLICATION
OF
WEIGHTED
AVERAGE
(A)
27-355
27.6
APPLICATION
OF
FIRST-IN-FIRST-OUT
(B)
27-358
27.7
APPLICATION
OF
LAST-IN-FIRST-OUT
(C)
27-361
27.8
SUMMARY
27-364
27.9
WORKING
DEFINITIONS
27-364
27.10
QUESTION
BANK
27-365
27.11
SOLUTIONS
27-365
28
INCOME
STATEMENT
FOLLOWING
THE
COST
OF
SALES
FORMAT
28-366
28.1
WHAT
IS
IN
THE
CHAPTER?
28-366
28.2
LEARNING
OBJECTIVES
28-366
28.3
STATEMENT
OF
PROFIT
OR
LOSS
AND
OTHER
COMPREHENSIVE
INCOME
28-366
28.4
NATURE
OF
EXPENSE
METHOD
28-367
28.5
COST
OF
SALES
FORMAT
28-367
28.6
SIMILARITIES/DIFFERENCES
28-367
28.7
APPLICATION
OF
NOE
AND
COS
28-368
28.8
C/S
ASHTON
LTD
28-368
28.9
C/S
ASHTON
LTD.
-
NATURE
OF
EXPENSE
METHOD
(NOE)
28-372
28.10
C/S
ASHTON
LTD.
-
COST
OF
SALES
FORMAT
(COS)
28-378
28.11
C/S
MONTAGU
(PTY)
LTD
28-385
28.12
SUMMARY
28-401
28.13
WORKING
DEFINITIONS
28-401
28.14
QUESTION
BANK
28-402
28.15
SOLUTIONS
28-403
29
TRIAL
BALANCE
29-404
29.1
WHAT
IS
IN
THE
CHAPTER?
29-404
29.2
LEARNING
OBJECTIVES
......................................................
29-404
29.3
HOW
TO
PREPARE
A
TRIAL
BALANCE
29-404
29.4
C/SPENTZLTD
29-405
29.5
STEP
(A):
MAKING
BOOKKEEPING
ENTRIES
29-406
29.6
STEP
(B):
PREPARING
THE
TRIAL
BALANCE
29-412
29.7
STEP
(C):
CHECKING
THE
TRIAL
BALANCE
29-413
29.8
STEP
(D):
MAKING
ADJUSTMENTS
29-415
29.9
STEP
(E):
PREPARING
THE
ADJUSTED
TRIAL
BALANCE
29-419
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-15
29.10
STEP
(F):
DERIVING
FINANCIAL
STATEMENTS
29-420
29.11
SUMMARY
29-422
29.12
WORKING
DEFINITIONS
29-422
29.13
QUESTION
BANK
29-422
29.14
SOLUTIONS
29-423
30
TAX
CALCULATION,
PROFIT
APPROPRIATION
AND
EQUITY
CHANGES
30-424
30.1
WHAT
IS
IN
THE
CHAPTER?
30-424
30.2
LEARNING
OBJECTIVES
30-424
30.3
PROFIT
APPROPRIATION
30-424
30.4
AUDITING
30-425
30.5
C/S
RAATS
LTD
30-425
30.6
STATEMENT
OF
CHANGES
IN
EQUITY
30-432
30.7
SUMMARY
30-433
30.8
WORKING
DEFINITIONS
30-433
30.9
QUESTION
BANK
30-434
30.10
SOLUTIONS
30-434
31
MULTIPLE-PERIOD
BOOKKEEPING
31-435
31.1
WHAT
IS
IN
THE
CHAPTER?
31-435
31.2
LEARNING
OBJECTIVES
31-435
31.3
END
OF
ACCOUNTING
PERIOD
PROCEDURES
31-435
31.4
BEGINNING
OF
ACCOUNTING
PERIOD
PROCEDURES
31-436
31.5
TIMELINE
FOR
FINANCIAL
STATEMENTS
31-436
31.6
C/S
GOUSBLOM
LTD.
-
20X7
31
-437
31.7
C/S
GOUSBLOM
LTD.
-
20X8
31-445
31.8
SUMMARY
31-454
31.9
QUESTION
BANK
31-454
31.10
SOLUTIONS
31-455
32
INTRODUCTION
TO
STATEMENTS
OF
CASH
FLOWS
32-456
32.1
WHAT
IS
IN
THE
CHAPTER?
32-456
32.2
LEARNING
OBJECTIVES
32-456
32.3
CASH
FLOW
STATEMENT
REQUIREMENTS
IN
GERMANY
32-456
32.4
CASH
FLOW
STATEMENT
REQUIREMENTS
BY
IFRSS
32-456
32.5
CATEGORIES
OF
CASH
FLOWS
32-457
32.6
CASH
FLOW
STATEMENT
AND
VALUE
ADDED
TAX
32-458
32.7
DIRECT
METHOD
32-458
32.8
C/S
MANSELL
LTD
................................................................
32-458
32.9
RECONCILIATION
METHOD
32-465
32.10
C/S
DEERHURST
32-466
32.11
FORMAL
PROCEDURE
FOR
THE
RECONCILIATION
32-470
32.12
RECONCILIATION
AT
MANSELL
LTD
32-473
32.13
C/S
SUNLANDS
AG
32-477
32.14
SUMMARY
32-482
BERKAU
BASICS
OF
ACCOUNTING
6E
1-16
32.15
WORKING
DEFINITIONS
32-482
32.16
QUESTION
BANK
32-483
32.17
SOLUTIONS
32-483
33
ESTABLISHMENT
OF
A
BUSINESS
AND
LEGAL
FORM
CHANGES
33-484
33.1
WHAT
IS
IN
THE
CHAPTER?
33-484
33.2
LEARNING
OBJECTIVES
33-484
33.3
C/S
SALDANHA
(PART
1:
SOLE
PROPRIETOR)
33-484
33.4
REQUIREMENTS
TO
PREPARE
FINANCIAL
STATEMENTS
FOR
SMALL
BUSINESS
33-485
33.5
BOOKKEEPING
RECORDS
FOR
A
SOLE
PROPRIETORSHIP
(CASE
SALDANHA)
33-485
33.6
CALCULATION
OF
PROFITS
IN
A
SOLE
PROPRIETORSHIP
(CASE
SALDANHA)
33-489
33.7
CHANGE
OF
LEGAL
FORM
(CASE
SALDANHA)
33-495
33.8
PARTNERSHIPS
33-495
33.9
C/S
SNACKY-TICKY-SHOP
(PART
2:
PARTNERSHIP)
33-495
33.10
C/S
SNACKY-TICKY-SHOP
(PART
3:
LIMITED
COMPANY)
33-508
33.11
BUSINESS
ACTIVITIES
(C/S
SNACKY-TICKY
LTD.)
33-511
33.12
PROFIT
AND
LOSS
CALCULATION
(C/S
SNACKY-TICKY
LTD.)
33-515
33.13
SUMMARY
33-521
33.14
WORKING
DEFINITIONS
33-522
33.15
QUESTION
BANK
33-522
33.16
SOLUTIONS
33-523
34
LIQUIDATIONS
34-524
34.1
WHAT
IS
IN
THE
CHAPTER?
34-524
34.2
LEARNING
OBJECTIVES
34-524
34.3
REASONS
FOR
LIQUIDATIONS
34-524
34.4
LIQUIDATION
PROCEDURES
34-525
34.5
C/S
MOSSEL
SPORTS
34-525
34.6
TAX
IMPLICATION
FOR
A
PROFIT
ON
LIQUIDATION
34-530
34.7
ALTERNATIVE
END
FOR
THE
C/S
MOSSEL
SPORTS
34-530
34.8
LIQUIDATION
OF
PARTNERSHIPS
AND
LIMITED
COMPANIES
34-532
34.9
SUMMARY
34-533
34.10
WORKING
DEFINITIONS
34-533
34.11
QUESTION
BANK
34-533
34.12
SOLUTIONS
34-534
35
DISPOSALS
35-535
35.1
WHAT
IS
IN
THE
CHAPTER?
35-535
35.2
LEARNING
OBJECTIVES
35-535
35.3
REASONS
FOR
DISPOSALS
35-535
35.4
BOOKKEEPING
ENTRIES
FOR
DISPOSALS
35-536
35.5
C/S:
WARDRIF
LTD
35-537
35.6
SUMMARY
35-547
35.7
WORKING
DEFINITIONS
35-547
35.8
QUESTION
BANK
35-547
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-17
35.9
SOLUTIONS
35-548
36
DISCOUNTS
AND
REBATES
36-549
36.1
WHAT
IS
IN
THE
CHAPTER?
36-549
36.2
LEARNING
OBJECTIVES
36-549
36.3
CHARACTERISTICS
OF
DISCOUNTS
AND
REBATES
36-549
36.4
RECORDING
DISCOUNTS
AND
REBATES
36-549
36.5
IMPACT
OF
DISCOUNTS
ON
FINANCIAL
STATEMENTS
36-550
36.6
DIRECT
DISCOUNTS
36-550
36.7
C/S
MELKBOS
LTD
36-550
36.8
DEFERRED
DISCOUNT
36-551
36.9
C/S
HETKRUIS
LTD.
AND
FIXCARS
(PTY)
LTD.
-
BUYER
36-552
36.10
C/S
HETKRUIS
LTD.
AND
FIXCARS
(PTY)
LTD.
-
SELLER
36-555
36.11
DISCOUNTS
RECEIVED
IN
THE
NEXT
ACCOUNTING
PERIOD
36-558
36.12
C/S
BELLICK
AG
36-558
36.13
SUMMARY
36-561
36.14
WORKING
DEFINITIONS
36-562
36.15
QUESTION
BANK
36-562
36.16
SOLUTIONS
36-563
37
CASH
BOOK:
RECONCILIATION
WITH
THE
BANK
STATEMENT
37-564
37.1
WHAT
IS
IN
THE
CHAPTER?
37-564
37.2
LEARNING
OBJECTIVES
37-564
37.3
NEED
FOR
BANK RECONCILIATION
37-564
37.4
BANK
STATEMENTS
37-564
37.5
C/S
KRAGGA
CONSULTANTS
LTD
37-565
37.6
RECONCILIATION
..............................
37-570
37.7
SUMMARY
37-577
37.8
WORKING
DEFINITIONS
37-577
37.9
QUESTION
BANK
37-577
37.10
SOLUTIONS
37-578
38
PETTY
CASH
BOOK
38-579
38.1
WHAT
IS
IN
THE
CHAPTER?
38-579
38.2
LEARNING
OBJECTIVES
38-579
38.3
NEED
FOR
A
PETTY
CASH
BOOK
38-579
38.4
BOOKKEEPING
RECORDS
FOR
EXPENDITURES
PAID
FROM
PETTY
CASH
38-579
38.5
C/S
SWARTKLIP
LTD
38-580
38.6
SUMMARY
38-591
38.7
WORKING
DEFINITIONS
38-591
38.8
QUESTION
BANK
38-591
38.9
SOLUTIONS
38-592
39
BOOKS
OF
ORIGINAL
ENTRY
39-593
39.1
WHAT
IS
IN
THE
CHAPTER?
39-593
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-18
39.2
LEARNING
OBJECTIVES
39-593
39.3
NEED
FOR
BOOKS
OF
ORIGINAL
ENTRY
39-593
39.4
CONCEPT
OF
BOOKS
OF
ORIGINAL
ENTRY
39-593
39.5
C/S
MUIRFIELD
(PTY)
LTD
39-595
39.6
SUMMARY
39-605
39.7
WORKING
DEFINITIONS
39-605
39.8
QUESTION
BANK
39-605
39.9
SOLUTIONS
39-606
40
ABBREVIATIONS
40-607
41
TABLE
OF
FIGURES
41-611
42
LITERATURE
42-618
|
| adam_txt |
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-5
I
CONTENTS
I
CONTENTS
.
1-5
II
INTRODUCTION
.
1-19
1
CONVENTIONS
.
1-21
1.1
ACCOUNTING
PERIODS
.
1-21
1.2
ACCOUNTING
TECHNICAL
TERMS
.
1-21
1.3
ACCOUNT
N
AMES
.
1
-21
1.4
ALPHABETIC
ORDER
.
1-21
1.5
BASICS
.
1-21
1.6
BOOKKEEPING
ENTRIES
.
1-21
1.7
BOOKKEEPING
ENTRY
FORMAT
.
1-21
1.8
CALCULATIONS
.1-22
1.9
CASE
STUDIES
(C/S)
.1-22
1.10
CASE
STUDY
TEXT
.
1-22
1.11
CASH
FLOW
SEPARATION
.
1
-22
1.12
COMPANIES
.1-22
1.13
COST-EXPENSE-CONGRUENCE
.1-22
1.14
COUNTRY
.1-22
1.15
CURRENCY
UNIT
.
1-22
1.16
DATA
FORMAT
IN
TABLES
.
1-23
1.17
PREPAYMENTS
OF
INCOME
TAXES
.
1-23
1.18
HOW
IT
IS
DONE
.
1-23
1.19
INCOME
TAXES
.
1-23
1.20
FINANCIAL
STATEMENTS
FOR
TAXATION
.
1-23
1.21
NAMES
.
1-23
1.22
LANGUAGE
.
1-23
1.23
LEARNING
OBJECTIVES
AND
SUMMARIES
.
1-23
1.24
LEGAL
FORMS
OF
A
BUSINESS
.
1-23
1.25
LENGTH
OF
A
MONTH/YEAR
.
1-23
1.26
LEVEL
OF
PRECISION
.
1
-23
1.27
LITERATURE
.
1-24
1.28
NON-EXISTING
ITEMS
.
1-24
1.29
ONLINE
MATERIALS
.1-24
1.30
PAYMENT
TERMS
.
1-24
1.31
PRESENTATION
OF
ACCOUNTS
.
1
-24
1.32
PROPORTIONAL
CALCULATION
OF
DEPRECIATION
AND
INTEREST
.
1
-24
1.33
QUESTION
BANK
.
1
-25
1.34
QUOTATION
OF
LAW
TEXTS/STANDARDS
.
1-25
1.35
SEQUENCE
OF
BOOKKEEPING
ENTRIES
.
1-25
1.36
TAX
ON
CAPITAL
RETURNS
(DIVIDEND
TAX)
.
1-25
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-6
1.37
TRANSACTION
COSTS
.
1-25
1.38
VALUE
ADDED
TAX,
GOODS
AND
SERVICE
TAX
.
1-25
1.39
VAT
REDUCTION
.
1
-25
1.40
WORKING
DEFINITION(S)
.
1-25
1.41
WORK-IN-PROCESS
ACCOUNT
.1-26
1.42
WRITING
MANAGEMENT
TERMS
.1-26
1.43
WWW
.1-26
1.44
Y
OUTUBE
VIDEOS
.
1
-26
1.45
10-20-30
RULE
.1-26
2
CAFETERIA
EXAMPLE
AND
WHAT
IS
ON
THE
BALANCE
SHEET
.
2-27
2.1
WHAT
IS
IN
THE
CHAPTER?
.2-27
2.2
LEARNING
OBJECTIVE
.2-27
2.3
STATEMENT
OF
FINANCIAL
POSITION
.2-27
2.4
OUR
FIRST
BALANCE
SHEET
.
2-27
2.5
ACCOUNTING
EQUATION
.
2-28
2.6
INCOME
STATEMENT
.2-29
2.7
READING
FINANCIAL
STATEMENTS
.
2-30
2.8
C/S
NEWINGTON
LTD
.
2-30
2.9
WHAT
IS
ON
THE
BALANCE
SHEET
'
S
ASSET
SIDE?
.
2-30
2.10
WHAT
IS
ON
THE
CAPITAL
AND
LIABILITIES
SIDE
OF
THE
BALANCE
SHEET?
.
2-33
2.11
WHAT
IS
ON
THE
INCOME
STATEMENT?
.
2-34
2.12
WHAT
IS
ON
THE
STATEMENT
OF
CASH
FLOWS?
.
2-36
2.13
WHAT
IS
ON
THE
STATEMENT
OF
CHANGES
IN
EQUITY?
.
2-37
2.14
C/S
KENSINGTON
.
2-37
2.15
SUMMARY
.
2-45
2.16
WORKING
DEFINITIONS
.
2-45
2.17
QUESTION
BANK
.
2-46
2.18
SOLUTIONS
.
2-47
3
SHAREHOLDERS
'
VIEW
.
3-48
3.1
WHAT
IS
IN
THE
CHAPTER?
.
3-48
3.2
LEARNING
OBJECTIVE:
.
3-48
3.3
MCDONALD'S
CORP
.3-48
3.4
SUMMARY
.
3-53
3.5
WORKING
DEFINITION
.
3-53
3.6
QUESTION
BANK
.
3-54
3.7
SOLUTIONS
.
3-54
4
LEGAL
ASPECTS
OF
ACCOUNTING
.
4-55
4.1
WHAT
IS
IN
THE
CHAPTER?
.
4-55
4.2
LEARNING
OBJECTIVES
.
4-55
4.3
WHO
PREPARES
FINANCIAL
STATEMENTS?
.
4-55
4.4
HOW
TO
ESTABLISH
A
GERMAN
LIMITED
COMPANY
.
4-57
4.5
NECESSITY
TO
PREPARE
FINANCIAL
STATEMENTS
.
4-60
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-7
4.6
SCOPE
OF
IFRSS
.
4-61
4.7
WHAT
ARE
THE
STANDARDS?
.
4-62
4.8
DIFFERENCE
BETWEEN
HGB
AND
IFRSS
.4-63
4.9
SUMMARY
.
4-64
4.10
WORKING
DEFINITIONS
.
4-64
4.11
QUESTION
BANK
.
4-64
4.12
SOLUTIONS
.4-65
5
THE
EXCEL
ACCOUNTANT
.
5-66
5.1
WHAT
IS
IN
THE
CHAPTER?
.
5-66
5.2
LEARNING
OBJECTIVES
.
5-66
5.3
ACCOUNTING
SOFTWARE
.
5-66
5.4
ACCOUNTING
WITH
MS-EXCEL
.5-66
5.5
ACC
(ACCOUNTS)
.5-69
5.6
JL
(JOURNAL)
.5-70
5.7
TB
(TRIAL
BALANCE)
.
5-71
5.8
BS
(STATEMENT
OF
FINANCIAL
POSITION)
.
5-72
5.9
GER
BS
(GERMAN
BALANCE
SHEET)
.
5-73
5.10 IS
(STATEMENT
OF
COMPREHENSIVE
INCOME)
.
5-74
5.11
GER-IS
(GERMAN
INCOME
STATEMENT)
.5-75
5.12
CFS
(STATEMENT
OF
CASH
FLOWS)
.5-76
5.13
SCE
(STATEMENT
OF
CHANGES
IN
EQUITY)
.
5-76
5.14
ROA
(REGISTER
OF
NON-CURRENT
ASSETS)
.5-77
5.15
INT&PAY-OFF
(INTEREST
AND
PAY-OFF
SCHEDULE)
.
5-78
5.16
PCB
(PETTY
CASH
BOOK)
.5-79
5.17
CB
(CASH
BOOK)
.5-79
5.18
BANKST
(BANK
STATEMENT)
.5-80
5.19
CONS
(CONSOLIDATION)
.
5-81
5.20
BP
(BUSINESS
PLAN)
.
5-81
5.21
SUMMARY
.
5-82
6
INTRODUCTION
TO
BALANCE
SHEET
AND
INCOME
STATEMENT
.
6-83
6.1
WHAT
IS
IN
THE
CHAPTER?
.6-83
6.2
LEARNING
OBJECTIVES
.
6-83
6.3
APPROACH
TO
ACCOUNTING
.
6-83
6.4
ASSET
SIDE
OF
THE
BALANCE
SHEET
.
6-84
6.5
CAPITAL
AND
LIABILITY
SIDE
OF
THE
BALANCE
SHEET
.
6-86
6.6
INCOME
STATEMENT
.6-87
6.7
SUMMARY
.6-89
6.8
WORKING
DEFINITIONS
.6-89
6.9
QUESTION
BANK
.6-90
6.10
SOLUTIONS
.
6-91
7
ACTIVITIES
ON
THE
ASSET
SIDE
OF
THE
BALANCE
SHEET
.
7-92
7.1
WHAT
IS
IN
THE
CHAPTER?
.
7-92
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-8
7.2
LEARNING
OBJECTIVES
.
7-92
7.3
ASSET
EXCHANGES
.
7-92
7.4
C/S
ROHRBACH
LTD
.
7-92
7.5
ACTIVITY
1:
PURCHASE
ON
CASH
.
7-93
7.6
ACTIVITY
2:
ACQUISITION
OF
EQUIPMENT
ON
CASH
.
7-94
7.7
ACTIVITY
3:
CASH
SALE.
7-95
7.8
ACTIVITY
4:
DISPOSAL
OF
NON-CURRENT
ASSETS
.7-96
7.9
SUMMARY
.
7-97
7.10
WORKING
DEFINITIONS
.7-97
7.11
QUESTION
BANK
.
7-97
7.12
SOLUTIONS
.
7-98
8
ACTIVITIES
ON
BOTH
SIDES
OF
THE
BALANCE
SHEET
.
8-99
8.1
WHAT
IS
IN
THE
CHAPTER?
.8-99
8.2
LEARNING
OBJECTIVES
.
8-99
8.3
ACTIVITIES
CHANGING
BALANCE
SHEET
ITEMS
.8-99
8.4
C/S
EDENVALE
AG
.8-99
8.5
ACTIVITY
1:
ESTABLISHMENT
OF
THE
BUSINESS
.8-99
8.6
ACTIVITY
2:
PURCHASE
OF
GOODS
.
8-100
8.7
ACTIVITY
3:
BORROWING
MONEY
FROM
THE
BANK
.
8-101
8.8
ACTIVITY
4:
ACQUISITION
OF
NON-CURRENT
ASSETS
.8-102
8.9
ACTIVITY
5:
PAYMENT
OF
DEBTS
.
8-103
8.10
ACTIVITY
6:
SELLING
GOODS
.
8-103
8.11
ACTIVITY
7:
RECEIPTS
FROM
CUSTOMERS
.
8-104
8.12
ACTIVITY
8:
PAYMENT
FOR
DEBTS
.
8-105
8.13
EFFECTS
OF
THE
ACTIVITIES
.8-106
8.14
SUMMARY
.
8-106
8.15
WORKING
DEFINITIONS
.
8-107
8.16
QUESTION
BANK
.
8-107
8.17
SOLUTIONS
.
8-108
9
PROFIT
AND
LOSS
ACTIVITIES
.
9-109
9.1
WHAT
IS
IN
THE
CHAPTER?
.
9-109
9.2
LEARNING
OBJECTIVES
.
9-109
9.3
PROFIT
CALCULATION
.
9-109
9.4
C/S
RIVERGATE
(PTY)
LTD
.
9-109
9.5
TAXABLE
PROFIT
.
9-110
9.6
RETAINED
EARNINGS
.
9-110
9.7
C/S
PELZERHAGEN
(PTY)
LTD
.
9-110
9.8
ACTIVITY
1:
PAYMENT
FOR
RENT
.
9-111
9.9
ACTIVITY
2:
PAYMENT
FOR
LABOUR
.
9-113
9.10
ACTIVITY
3:
ACQUISITION
ON
CREDIT
FOLLOWED
BY
DEPRECIATION
.
9-114
9.11
ACTIVITY
4:
RENDERING
SERVICE
AND
CASH
RECEIPT
.
9-116
9.12
INCOME
TAX
CALCULATION
.
9-116
9.13
SUMMARY
.
9-117
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-9
9.14
WORKING
DEFINITIONS
9-117
9.15
QUESTION
BANK
9-118
9.16
SOLUTIONS
9-118
10
INTRODUCTION
TO
T-ACCOUNTS
FOR
ITEMS
ON
THE
BALANCE
SHEET
10-119
10.1
WHAT
IS
IN
THE
CHAPTER?
.
10-119
10.2
LEARNING
OBJECTIVES
10-119
10.3
OVERVIEW
10-119
10.4
T-ACCOUNTS
10-120
10.5
BALANCING-OFF
.
10-121
10.6
REAL
AND
NOMINAL
ACCOUNTS
10-123
10.7
BASICS-CHART
OF
ACCOUNTS
10-123
10.8
APPLYING
T-ACCOUNTS
FOR
ROHRBACH
LTD
10-124
10.9
APPLYING
T-ACCOUNTS
FOR
EDENVALE
AG
10-127
10.10
SUMMARY
10-129
10.11
WORKING
DEFINITIONS
10-130
10.12
QUESTION
BANK
10-130
10.13
SOLUTIONS
10-131
11
T-ACCOUNTS
FOR
PROFIT
AND
LOSS
11-132
11.1
WHAT
IS
IN
THE
CHAPTER?
11-132
11.2
LEARNING
OBJECTIVES
11-132
11.3
APPLYING
NOMINAL
ACCOUNTS
11-132
11.4
CLOSING-OFF
ACCOUNTS
11-133
11.5
C/S
PELZERHAGEN
(PTY)
LTD
11-134
11.6
CALCULATION
OF
INCOME
TAX
11-138
11.7
TRANSFER
OF
PROFIT
OR
LOSS
TO
EQUITY
11-138
11.8
SUMMARY
11-140
11.9
WORKING
DEFINITION
11-140
11.10
QUESTIONBANK
11-140
11.11
SOLUTIONS
11-141
12
INTRODUCTION
TO
BOOKKEEPING
ENTRIES
12-142
12.1
WHAT
IS
IN
THE
CHAPTER?
12-142
12.2
LEARNING
OBJECTIVES
12-142
12.3
FORMAL
DESCRIPTION
OF
BOOKKEEPING
ENTRIES
12-142
12.4
DOUBLE
ENTRY
SYSTEM
12-143
12.5
COMMON
REGULATIONS
FOR
BOOKKEEPING
12-144
12.6
BOOKKEEPING
ENTRIES
AT
ROHRBACH
LTD
12-145
12.7
BOOKKEEPING
ENTRIES
AT
EDENVALE
AG
12-147
12.8
BOOKKEEPING
ENTRIES
AT
PELZERHAGEN
(PTY)
LTD
12-150
12.9
SUMMARY
12-153
12.10
W
ORKING
DEFINITIONS
12-154
12.11
QUESTION
BANK
12-154
12.12
SOLUTIONS
12-154
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-10
13
SPECIAL
ASSET
ACCOUNTS
13-155
13.1
WHAT
IS
IN
THIS
CHAPTER?
13-155
13.2
LEARNING
OBJECTIVES
13-155
13.3
ASSET
RECOGNITION
13-155
13.4
NON-CURRENT
ASSETS
13-156
13.5
CURRENT
ASSETS
13-159
13.6
SUMMARY
13-163
13.7
WORKING
DEFINITIONS
13-163
13.8
QUESTION
BANK
13-163
13.9
SOLUTIONS
13-164
14
SPECIAL
EQUITY
ACCOUNTS
14-165
14.1
WHAT
IS
IN
THE
CHAPTER?
14-165
14.2
LEARNING
OBJECTIVES
14-165
14.3
EQUITY
SECTION
ON
THE
BALANCE
SHEET
14-165
14.4
ISSUED
CAPITAL
14-165
14.5
RESERVES
14-167
14.6
RETAINED
EARNINGS
14-168
14.7
SUMMARY
14-171
14.8
WORKING
DEFINITIONS
14-171
14.9
QUESTION
BANK
14-171
14.10
SOLUTIONS
14-172
15
SPECIAL
LIABILITY
ACCOUNTS
15-173
15.1
WHAT
IS
IN
THE
CHAPTER?
15-173
15.2
LEARNING
OBJECTIVES
15-173
15.3
LIABILITIES
15-173
15.4
EFFECTIVE
INTEREST
CALCULATION
15-173
15.5
DISCLOSURE
OF
LIABILITIES
15-174
15.6
ANNUITIES
.
15.175
15.7
BANK
LOANS
WITH
CONSTANT
PAY-OFFS
15-178
15.8
LEASES
15-179
15.9
BONDS
15-181
15.10
DOWN
PAYMENTS
AND
PARTIAL
PAYMENTS
15-181
15.11
PROVISIONS
15-183
15.12
INCOME
TAX
LIABILITIES
.
15.184
15.13
SUMMARY
15-185
15.14
WORKING
DEFINITIONS
15-185
15.15
QUESTION
BANK
15-185
15.16
SOLUTIONS
15-186
16
RECONCILIATION
ACCOUNTS
16-187
16.1
WHAT
IS
IN
THE
CHAPTER?
16-187
16.2
LEARNING
OBJECTIVES
16-187
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-11
16.3
ACCOUNT
STRUCTURE
16-187
16.4
ASSET
MANAGEMENT
16-187
16.5
RECONCILIATION
ACCOUNT
16-187
16.6
C/S
DAGBREEK
LTD.
(ASSET
MANAGEMENT)
16-188
16.7
C/S
RETIEF
(PTY)
LTD
16-189
16.8
PURCHASE
AND
SALES
LEDGER
.
16-191
16.9
C/S
DESPATCH
LTD
16-191
16.10
C/S
SCHECKTER
LTD
16-194
16.11
SUMMARY
16-195
16.12
WORKING
DEFINITIONS
16-195
16.13
QUESTION
BANK
16-195
16.14
SOLUTIONS
16-196
17
DEPRECIATION
17-197
17.1
WHAT
IS
IN
THIS
CHAPTER?
17-197
17.2
LEARNING
OBJECTIVES
17-197
17.3
REGULATIONS
FOR
DEPRECIATION
17-197
17.4
DEPRECIATION
PARAMETERS
17-197
17.5
STRAIGHT-LINE
METHOD
17-198
17.6
RECORDING
DEPRECIATION
17-198
17.7
REGISTER
OF
NON-CURRENT
ASSETS
17-200
17.8
C/S
FAIRBRIDGE
LTD
17-201
17.9
DECLINING
METHOD
FOR
DEPRECIATION
17-204
17.10
C/S
KROLLER
LTD
17-205
17.11
DEPRECIATION
FOLLOWING
ASSET
DEPLOYMENT
17-209
17.12
C/S
FLYSCHER
LTD
17-209
17.13
SUMMARY
17-210
17.14
WORKING
DEFINITIONS
17-211
17.15
QUESTIONBANK
17-211
17.16
SOLUTIONS
17-212
18
FURTHER
EXPENSES
AND
ACCRUALS
18-213
18.1
WHAT
IS
IN
THE
CHAPTER?
18-213
18.2
LEARNING
OBJECTIVES
18-213
18.3
PREPAID
EXPENSES
18-213
18.4
C/S
SIMONI
LTD
18-213
18.5
SUMMARY
18-219
18.6
QUESTION
BANK
18-219
18.7
SOLUTIONS
18-220
19
ACCOUNTING
FOR
LABOUR
19-221
19.1
WHAT
IS
IN
THE
CHAPTER?
19-221
19.2
LEARNING
OBJECTIVES
19-221
19.3
PAY-DAYS
19-221
19.4
COMPONENTS
OF
LABOUR
19-221
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-12
19.5
NET
SALARY
19-222
19.6
GROSS
SALARY
19-222
19.7
ASSUMPTIONS
19-222
19.8
CASE
STUDY
SUIDERLAND
LTD
19-222
19.9
PIECEWORK
LABOUR
19-224
19.10
C/S
CLARITON
LTD
19-224
19.11
ACCRUALS
FOR
PIECEWORK
LABOUR
19-229
19.12
SUMMARY
19-232
19.13
WORKING
DEFINITIONS
19-232
19.14
QUESTION
BANK
19-233
19.15
SOLUTIONS
19-234
20
TRADING
BUSINESS
-
(1)
PURCHASES
AND
RETURNS
20-235
20.1
WHAT
IS
IN
THE
CHAPTER?
20-235
20.2
LEARNING
OBJECTIVES
20-235
20.3
BOOKKEEPING
ENTRIES
FOR
TRADING
BUSINESS
20-235
20.4
C/S
APPLEDENE
(PTY)
LTD
20-236
20.5
ACCOUNTING
FOR
RETURNS
OUTWARDS
20-238
20.6
C/S
KLIPFONTAIN
LTD
20-239
20.7
SUMMARY
20-242
20.8
WORKING
DEFINITIONS
20-242
20.9
QUESTION
BANK
20-242
20.10
SOLUTIONS
20-243
21
TRADING
BUSINESS
-
(1)
PURCHASES
AND
RETURNS
PLUS
VAT
21-244
21.1
WHAT
IS
IN
THE
CHAPTER?
21
-244
21.2
LEARNING
OBJECTIVES
21-244
21.3
VALUE
ADDED
TAX
VAT
21
-244
21.4
HOW
TO
CALCULATE
INPUT-VAT
21-246
21.5
C/S
APPLEDENE
(PTY)
LTD
21-247
21.6
VAT
CONSIDERATION
FOR
RETURNS
OUTWARDS
21-250
21.7
C/S
KLIPFONTEIN
LTD
21-251
21.8
SUMMARY
21-254
21.9
WORKING
DEFINITIONS
21-255
21.10
QUESTION
BANK
21-255
21.11
SOLUTIONS
21-256
22
TRADING
BUSINESS
-
(2)
SALES
AND
RETURNS
22-257
22.1
WHAT
IS
IN
THE
CHAPTER?
22-257
22.2
LEARNING
OBJECTIVES
22-257
22.3
REVENUE
RECOGNITION
22-257
22.4
TRADING
ACCOUNT
22-257
22.5
C/S
APENDORP
(PTY)
LTD
22-258
22.6
C/S
DURANT
(PTY)
LTD
22-265
22.7
SUMMARY
22-273
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-13
22.8
WORKING
DEFINITIONS
22-274
22.9
QUESTION
BANK
22-274
22.10
SOLUTIONS
22-275
23
TRADING
BUSINESS
-
(2)
SALES
AND
RETURNS
PLUS
VAT
23-276
23.1
WHAT
IS
IN
THE
CHAPTER?
23-276
23.2
LEARNING
OBJECTIVES
23-276
23.3
HOW
TO
RECORD
OUTPUT-VAT
23-276
23.4
C/S
APENDORP
(PTY)
LTD
23-277
23.5
C/S
DURANT
(PTY)
LTD
23-283
23.6
SUMMARY
23-292
23.7
QUESTION
BANK
23-292
23.8
SOLUTIONS
23-293
24
PRIVATELY-OWNED
BUSINESS:
DRAWINGS
24-294
24.1
WHAT
IS
IN
THE
CHAPTER?
24-294
24.2
LEARNING
OBJECTIVES
24-294
24.3
WHY
RUNNING
A
PRIVATE
BUSINESS?
24-294
24.4
DRAWINGS
24-295
24.5
BALANCE
SHEET
FOR
A
PRIVATELY-OWNED
COMPANY
24-295
24.6
HOW
TO
RECORD
A
DRAWING
24-296
24.7
C/S
T.L.
VANGUARD
24-299
24.8
C/S
PAROW
HOUTBANK
24-308
24.9
SUMMARY
24-312
24.10
WORKING
DEFINITIONS
24-313
24.11
QUESTION
BANK
24-313
24.12
SOLUTIONS
24-314
25
PRODUCTION
FIRMS
25-315
25.1
WHAT
IS
IN
THE
CHAPTER?
25-315
25.2
LEARNING
OBJECTIVES
25-315
25.3
INVENTORY
VALUATION
AND
RECORDING
25-315
25.4
C/S
REGENT
BIKE
(PTY)
LTD
25-317
25.5
SUMMARY
25-324
25.6
WORKING
DEFINITIONS
25-324
25.7
QUESTION
BANK
25-324
25.8
SOLUTIONS
25-325
26
INVENTORY
SYSTEMS
26-326
26.1
WHAT
IS
IN
THE
CHAPTER?
26-326
26.2
LEARNING
OBJECTIVES
26-326
26.3
RECALL
OF
THE
PERIODIC
INVENTORY
SYSTEM
26-326
26.4
PERPETUAL
INVENTORY
SYSTEM
26-327
26.5
C/S
WITSAND
(PTY)
LTD.
-
PERIODIC
INVENTORY
SYSTEM
26-328
26.6
C/S
WITSAND
(PTY)
LTD.
-
PERPETUAL
INVENTORY
SYSTEM
26-336
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-14
26.7
SUMMARY
26-349
26.8
WORKING
DEFINITIONS
26-350
26.9
QUESTION
BANK
26-350
26.10
SOLUTIONS
26-351
27
COST
FORMULAS
27-352
27.1
WHAT
IS
IN
THE
CHAPTER?
27-352
27.2
LEARNING
OBJECTIVES
27-352
27.3
COST
FORMULAS
27-352
27.4
C/S
MALGAS
(PTY)
LTD
27-353
27.5
APPLICATION
OF
WEIGHTED
AVERAGE
(A)
27-355
27.6
APPLICATION
OF
FIRST-IN-FIRST-OUT
(B)
27-358
27.7
APPLICATION
OF
LAST-IN-FIRST-OUT
(C)
27-361
27.8
SUMMARY
27-364
27.9
WORKING
DEFINITIONS
27-364
27.10
QUESTION
BANK
27-365
27.11
SOLUTIONS
27-365
28
INCOME
STATEMENT
FOLLOWING
THE
COST
OF
SALES
FORMAT
28-366
28.1
WHAT
IS
IN
THE
CHAPTER?
28-366
28.2
LEARNING
OBJECTIVES
28-366
28.3
STATEMENT
OF
PROFIT
OR
LOSS
AND
OTHER
COMPREHENSIVE
INCOME
28-366
28.4
NATURE
OF
EXPENSE
METHOD
28-367
28.5
COST
OF
SALES
FORMAT
28-367
28.6
SIMILARITIES/DIFFERENCES
28-367
28.7
APPLICATION
OF
NOE
AND
COS
28-368
28.8
C/S
ASHTON
LTD
28-368
28.9
C/S
ASHTON
LTD.
-
NATURE
OF
EXPENSE
METHOD
(NOE)
28-372
28.10
C/S
ASHTON
LTD.
-
COST
OF
SALES
FORMAT
(COS)
28-378
28.11
C/S
MONTAGU
(PTY)
LTD
28-385
28.12
SUMMARY
28-401
28.13
WORKING
DEFINITIONS
28-401
28.14
QUESTION
BANK
28-402
28.15
SOLUTIONS
28-403
29
TRIAL
BALANCE
29-404
29.1
WHAT
IS
IN
THE
CHAPTER?
29-404
29.2
LEARNING
OBJECTIVES
.
29-404
29.3
HOW
TO
PREPARE
A
TRIAL
BALANCE
29-404
29.4
C/SPENTZLTD
29-405
29.5
STEP
(A):
MAKING
BOOKKEEPING
ENTRIES
29-406
29.6
STEP
(B):
PREPARING
THE
TRIAL
BALANCE
29-412
29.7
STEP
(C):
CHECKING
THE
TRIAL
BALANCE
29-413
29.8
STEP
(D):
MAKING
ADJUSTMENTS
29-415
29.9
STEP
(E):
PREPARING
THE
ADJUSTED
TRIAL
BALANCE
29-419
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-15
29.10
STEP
(F):
DERIVING
FINANCIAL
STATEMENTS
29-420
29.11
SUMMARY
29-422
29.12
WORKING
DEFINITIONS
29-422
29.13
QUESTION
BANK
29-422
29.14
SOLUTIONS
29-423
30
TAX
CALCULATION,
PROFIT
APPROPRIATION
AND
EQUITY
CHANGES
30-424
30.1
WHAT
IS
IN
THE
CHAPTER?
30-424
30.2
LEARNING
OBJECTIVES
30-424
30.3
PROFIT
APPROPRIATION
30-424
30.4
AUDITING
30-425
30.5
C/S
RAATS
LTD
30-425
30.6
STATEMENT
OF
CHANGES
IN
EQUITY
30-432
30.7
SUMMARY
30-433
30.8
WORKING
DEFINITIONS
30-433
30.9
QUESTION
BANK
30-434
30.10
SOLUTIONS
30-434
31
MULTIPLE-PERIOD
BOOKKEEPING
31-435
31.1
WHAT
IS
IN
THE
CHAPTER?
31-435
31.2
LEARNING
OBJECTIVES
31-435
31.3
END
OF
ACCOUNTING
PERIOD
PROCEDURES
31-435
31.4
BEGINNING
OF
ACCOUNTING
PERIOD
PROCEDURES
31-436
31.5
TIMELINE
FOR
FINANCIAL
STATEMENTS
31-436
31.6
C/S
GOUSBLOM
LTD.
-
20X7
31
-437
31.7
C/S
GOUSBLOM
LTD.
-
20X8
31-445
31.8
SUMMARY
31-454
31.9
QUESTION
BANK
31-454
31.10
SOLUTIONS
31-455
32
INTRODUCTION
TO
STATEMENTS
OF
CASH
FLOWS
32-456
32.1
WHAT
IS
IN
THE
CHAPTER?
32-456
32.2
LEARNING
OBJECTIVES
32-456
32.3
CASH
FLOW
STATEMENT
REQUIREMENTS
IN
GERMANY
32-456
32.4
CASH
FLOW
STATEMENT
REQUIREMENTS
BY
IFRSS
32-456
32.5
CATEGORIES
OF
CASH
FLOWS
32-457
32.6
CASH
FLOW
STATEMENT
AND
VALUE
ADDED
TAX
32-458
32.7
DIRECT
METHOD
32-458
32.8
C/S
MANSELL
LTD
.
32-458
32.9
RECONCILIATION
METHOD
32-465
32.10
C/S
DEERHURST
32-466
32.11
FORMAL
PROCEDURE
FOR
THE
RECONCILIATION
32-470
32.12
RECONCILIATION
AT
MANSELL
LTD
32-473
32.13
C/S
SUNLANDS
AG
32-477
32.14
SUMMARY
32-482
BERKAU
BASICS
OF
ACCOUNTING
6E
1-16
32.15
WORKING
DEFINITIONS
32-482
32.16
QUESTION
BANK
32-483
32.17
SOLUTIONS
32-483
33
ESTABLISHMENT
OF
A
BUSINESS
AND
LEGAL
FORM
CHANGES
33-484
33.1
WHAT
IS
IN
THE
CHAPTER?
33-484
33.2
LEARNING
OBJECTIVES
33-484
33.3
C/S
SALDANHA
(PART
1:
SOLE
PROPRIETOR)
33-484
33.4
REQUIREMENTS
TO
PREPARE
FINANCIAL
STATEMENTS
FOR
SMALL
BUSINESS
33-485
33.5
BOOKKEEPING
RECORDS
FOR
A
SOLE
PROPRIETORSHIP
(CASE
SALDANHA)
33-485
33.6
CALCULATION
OF
PROFITS
IN
A
SOLE
PROPRIETORSHIP
(CASE
SALDANHA)
33-489
33.7
CHANGE
OF
LEGAL
FORM
(CASE
SALDANHA)
33-495
33.8
PARTNERSHIPS
33-495
33.9
C/S
SNACKY-TICKY-SHOP
(PART
2:
PARTNERSHIP)
33-495
33.10
C/S
SNACKY-TICKY-SHOP
(PART
3:
LIMITED
COMPANY)
33-508
33.11
BUSINESS
ACTIVITIES
(C/S
SNACKY-TICKY
LTD.)
33-511
33.12
PROFIT
AND
LOSS
CALCULATION
(C/S
SNACKY-TICKY
LTD.)
33-515
33.13
SUMMARY
33-521
33.14
WORKING
DEFINITIONS
33-522
33.15
QUESTION
BANK
33-522
33.16
SOLUTIONS
33-523
34
LIQUIDATIONS
34-524
34.1
WHAT
IS
IN
THE
CHAPTER?
34-524
34.2
LEARNING
OBJECTIVES
34-524
34.3
REASONS
FOR
LIQUIDATIONS
34-524
34.4
LIQUIDATION
PROCEDURES
34-525
34.5
C/S
MOSSEL
SPORTS
34-525
34.6
TAX
IMPLICATION
FOR
A
PROFIT
ON
LIQUIDATION
34-530
34.7
ALTERNATIVE
END
FOR
THE
C/S
MOSSEL
SPORTS
34-530
34.8
LIQUIDATION
OF
PARTNERSHIPS
AND
LIMITED
COMPANIES
34-532
34.9
SUMMARY
34-533
34.10
WORKING
DEFINITIONS
34-533
34.11
QUESTION
BANK
34-533
34.12
SOLUTIONS
34-534
35
DISPOSALS
35-535
35.1
WHAT
IS
IN
THE
CHAPTER?
35-535
35.2
LEARNING
OBJECTIVES
35-535
35.3
REASONS
FOR
DISPOSALS
35-535
35.4
BOOKKEEPING
ENTRIES
FOR
DISPOSALS
35-536
35.5
C/S:
WARDRIF
LTD
35-537
35.6
SUMMARY
35-547
35.7
WORKING
DEFINITIONS
35-547
35.8
QUESTION
BANK
35-547
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-17
35.9
SOLUTIONS
35-548
36
DISCOUNTS
AND
REBATES
36-549
36.1
WHAT
IS
IN
THE
CHAPTER?
36-549
36.2
LEARNING
OBJECTIVES
36-549
36.3
CHARACTERISTICS
OF
DISCOUNTS
AND
REBATES
36-549
36.4
RECORDING
DISCOUNTS
AND
REBATES
36-549
36.5
IMPACT
OF
DISCOUNTS
ON
FINANCIAL
STATEMENTS
36-550
36.6
DIRECT
DISCOUNTS
36-550
36.7
C/S
MELKBOS
LTD
36-550
36.8
DEFERRED
DISCOUNT
36-551
36.9
C/S
HETKRUIS
LTD.
AND
FIXCARS
(PTY)
LTD.
-
BUYER
36-552
36.10
C/S
HETKRUIS
LTD.
AND
FIXCARS
(PTY)
LTD.
-
SELLER
36-555
36.11
DISCOUNTS
RECEIVED
IN
THE
NEXT
ACCOUNTING
PERIOD
36-558
36.12
C/S
BELLICK
AG
36-558
36.13
SUMMARY
36-561
36.14
WORKING
DEFINITIONS
36-562
36.15
QUESTION
BANK
36-562
36.16
SOLUTIONS
36-563
37
CASH
BOOK:
RECONCILIATION
WITH
THE
BANK
STATEMENT
37-564
37.1
WHAT
IS
IN
THE
CHAPTER?
37-564
37.2
LEARNING
OBJECTIVES
37-564
37.3
NEED
FOR
BANK RECONCILIATION
37-564
37.4
BANK
STATEMENTS
37-564
37.5
C/S
KRAGGA
CONSULTANTS
LTD
37-565
37.6
RECONCILIATION
.
37-570
37.7
SUMMARY
37-577
37.8
WORKING
DEFINITIONS
37-577
37.9
QUESTION
BANK
37-577
37.10
SOLUTIONS
37-578
38
PETTY
CASH
BOOK
38-579
38.1
WHAT
IS
IN
THE
CHAPTER?
38-579
38.2
LEARNING
OBJECTIVES
38-579
38.3
NEED
FOR
A
PETTY
CASH
BOOK
38-579
38.4
BOOKKEEPING
RECORDS
FOR
EXPENDITURES
PAID
FROM
PETTY
CASH
38-579
38.5
C/S
SWARTKLIP
LTD
38-580
38.6
SUMMARY
38-591
38.7
WORKING
DEFINITIONS
38-591
38.8
QUESTION
BANK
38-591
38.9
SOLUTIONS
38-592
39
BOOKS
OF
ORIGINAL
ENTRY
39-593
39.1
WHAT
IS
IN
THE
CHAPTER?
39-593
BERKAU:
BASICS
OF
ACCOUNTING
6E
1-18
39.2
LEARNING
OBJECTIVES
39-593
39.3
NEED
FOR
BOOKS
OF
ORIGINAL
ENTRY
39-593
39.4
CONCEPT
OF
BOOKS
OF
ORIGINAL
ENTRY
39-593
39.5
C/S
MUIRFIELD
(PTY)
LTD
39-595
39.6
SUMMARY
39-605
39.7
WORKING
DEFINITIONS
39-605
39.8
QUESTION
BANK
39-605
39.9
SOLUTIONS
39-606
40
ABBREVIATIONS
40-607
41
TABLE
OF
FIGURES
41-611
42
LITERATURE
42-618 |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Berkau, Carsten |
| author2 | Berkau, Keabetswe Sylvia |
| author2_role | trl |
| author2_variant | k s b ks ksb |
| author_GND | (DE-588)114115141 (DE-588)1150813369 |
| author_facet | Berkau, Carsten Berkau, Keabetswe Sylvia |
| author_role | aut |
| author_sort | Berkau, Carsten |
| author_variant | c b cb |
| building | Verbundindex |
| bvnumber | BV047457883 |
| classification_rvk | QP 800 |
| classification_tum | WIR 650 |
| ctrlnum | (OCoLC)1262037712 (DE-599)DNB1237435900 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 6th, revised and extended edition |
| format | Book |
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| genre | (DE-588)4123623-3 Lehrbuch gnd-content |
| genre_facet | Lehrbuch |
| id | DE-604.BV047457883 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T18:05:18Z |
| indexdate | 2024-07-10T09:12:41Z |
| institution | BVB |
| institution_GND | (DE-588)106537268X |
| isbn | 9783739831831 3739831839 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-032859718 |
| oclc_num | 1262037712 |
| open_access_boolean | |
| owner | DE-703 DE-739 DE-M347 DE-1050 DE-91 DE-BY-TUM |
| owner_facet | DE-703 DE-739 DE-M347 DE-1050 DE-91 DE-BY-TUM |
| physical | 619 Seiten 24 cm x 17 cm |
| publishDate | 2021 |
| publishDateSearch | 2021 |
| publishDateSort | 2021 |
| publisher | UVK Verlag |
| record_format | marc |
| spelling | Berkau, Carsten Verfasser (DE-588)114115141 aut Basics of accounting introduction to international bookkeeping and financial accounting Carsten Berkau ; translated by Keabetswe Sylvia Berkau 6th, revised and extended edition München UVK Verlag [2021] © 2021 619 Seiten 24 cm x 17 cm txt rdacontent n rdamedia nc rdacarrier Deutschland Handelsgesetzbuch (DE-588)4125783-2 gnd rswk-swf Bilanz (DE-588)4006566-2 gnd rswk-swf International Accounting Standards (DE-588)4367663-7 gnd rswk-swf Management Accounting (DE-588)4125415-6 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Abbreviations Accounting Accounting for Labour Asset Accounts Cash Book Depreciation Discounts Disposals Equity Accounts Liability Accounts Liquidations Multi-Period Bookkeeping T-Accounts for Profit and Loss Tax Calculatio (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 Berkau, Keabetswe Sylvia (DE-588)1150813369 trl UVK Verlagsgesellschaft mbH (DE-588)106537268X pbl Erscheint auch als Online-Ausgabe 9783739881836 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032859718&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p vlb 20210722 DE-101 https://d-nb.info/provenance/plan#vlb |
| spellingShingle | Berkau, Carsten Basics of accounting introduction to international bookkeeping and financial accounting Deutschland Handelsgesetzbuch (DE-588)4125783-2 gnd Bilanz (DE-588)4006566-2 gnd International Accounting Standards (DE-588)4367663-7 gnd Management Accounting (DE-588)4125415-6 gnd Rechnungswesen (DE-588)4048732-5 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4125783-2 (DE-588)4006566-2 (DE-588)4367663-7 (DE-588)4125415-6 (DE-588)4048732-5 (DE-588)4699643-6 (DE-588)4123623-3 |
| title | Basics of accounting introduction to international bookkeeping and financial accounting |
| title_auth | Basics of accounting introduction to international bookkeeping and financial accounting |
| title_exact_search | Basics of accounting introduction to international bookkeeping and financial accounting |
| title_exact_search_txtP | Basics of accounting introduction to international bookkeeping and financial accounting |
| title_full | Basics of accounting introduction to international bookkeeping and financial accounting Carsten Berkau ; translated by Keabetswe Sylvia Berkau |
| title_fullStr | Basics of accounting introduction to international bookkeeping and financial accounting Carsten Berkau ; translated by Keabetswe Sylvia Berkau |
| title_full_unstemmed | Basics of accounting introduction to international bookkeeping and financial accounting Carsten Berkau ; translated by Keabetswe Sylvia Berkau |
| title_short | Basics of accounting |
| title_sort | basics of accounting introduction to international bookkeeping and financial accounting |
| title_sub | introduction to international bookkeeping and financial accounting |
| topic | Deutschland Handelsgesetzbuch (DE-588)4125783-2 gnd Bilanz (DE-588)4006566-2 gnd International Accounting Standards (DE-588)4367663-7 gnd Management Accounting (DE-588)4125415-6 gnd Rechnungswesen (DE-588)4048732-5 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | Deutschland Handelsgesetzbuch Bilanz International Accounting Standards Management Accounting Rechnungswesen International Financial Reporting Standards Lehrbuch |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032859718&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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