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Basics of Accounting

Basics of Accounting cover
E-ISBN 9783739802985
P-ISBN 9783867647595
Verlag UVK Verlagsgesellschaft
Erscheinungstermin 02.02.2017
Seiten 674
Autor/en Carsten Berkau
Seitenpreis pro Teilnehmer Basic: 1.66 Cent / Comfort: 3.33 Cent

Kapitel

BEGINN PDF 1‑3
Carsten Berkau: Basics of Accounting. Bookkeeping, Financial Statements and Management Accounting (3rd Edition) PDF 3‑4
Impressum PDF 4‑5
Contents PDF 5‑7
Introduction PDF 7‑9
1. Conventions PDF 9‑15
Part (A): 1st STEPS IN ACCOUNTING PDF 15‑16
2. Cafeteria Example for the Balance Sheet Preparation PDF 16‑26
3. Shareholders’ View on Business: McDonald’s Corporation PDF 26‑32
4. Legal Aspects of Accounting PDF 32‑39
5. The Excel Accountant PDF 39‑53
Part (B): EASY BOOKKEEPING PDF 53‑55
6. Introduction to Statements of Financial Position and Comprehensive Income PDF 55‑61
7. Activities on the Asset Side PDF 61‑65
8. Activities on both Sides of the Statement of Financial Position PDF 65‑73
9. Profit and Loss Activities PDF 73‑81
10. Introduction to T-Accounts for Real Accounts PDF 81‑92
11. T-Accounts for Profit and Loss PDF 92‑99
12. Introduction to Bookkeeping Entries PDF 99‑109
13. Special Asset Accounts PDF 109‑115
14. Special Equity Accounts PDF 115‑121
15. Special Liability Accounts - Payables, Bank Loans and Provisions PDF 121‑132
16. Reconciliation Accounts PDF 132‑141
17. Depreciation PDF 141‑148
18. Further Expenses and Accruals PDF 148‑154
19. Accounting for Labour PDF 154‑165
20. Trading Business: Purchases and Returns PDF 165‑173
21. Trading Business: Purchases and Returns plus VAT PDF 173‑183
22. Trading Business: Sales PDF 183‑200
23. Trading Business: Sales plus VAT PDF 200‑215
24. Privately Owned Business: Drawings PDF 215‑227
25. Production Firms PDF 227‑237
26. Inventory Systems PDF 237‑262
27. Cost Formulas PDF 262‑275
28. Income Statement along the Cost of Sales Format PDF 275‑310
29. Preparing the Trial Balance PDF 310‑327
30. Tax Calculation, Profit Appropriation and Changes in Equity PDF 327‑338
31. Multi-Period Bookkeeping PDF 338‑356
32. Introduction to Statements of Cash Flows PDF 356‑389
Part (C): ADVANCED BOOKKEEPING PDF 389‑390
33. Establishment of a Business and Legal Form Changes PDF 390‑432
34. Liquidations PDF 432‑441
35. Disposals PDF 441‑453
36. Discounts PDF 453‑466
37. Cash Book: Reconciliation with the Bank Statement PDF 466‑480
38. Petty Cash Book PDF 480‑493
39. Books of Original Entry PDF 493‑507
Part (D): Management Accounting PDF 507‑510
40. Cost Planning / Business Plan PDF 510‑530
41. Cost Behaviour / Cost Separation PDF 530‑536
42. Cost Volume Profit Analysis (CVP-Analysis) PDF 536‑549
43. Degree of Operating Leverage (DOL) PDF 549‑564
44. Structure of Cost Accounting Systems PDF 564‑583
45. Flexible Budgeting / Marginal Cost Accounting PDF 583‑595
46. Cost Centre Efficiency Check PDF 595‑600
47. Cost Allocations PDF 600‑615
48. Reporting on Manufacturing Accounting PDF 615‑623
49. Job Order Costing (Manufacturing Accounting) PDF 623‑633
50. Process Costing (Manufacturing Accounting) PDF 633‑644
51. Multi-Level Contribution Margin Accounting PDF 644‑648
52. Activity Based Costing PDF 648‑660
53. Abbreviations PDF 660‑663
54. Table of Figures PDF 663‑671
55. Literature PDF 671‑674

3rd Edition