Carsten Berkau

Basics of Accounting

Bookkeeping, Financial Statements and Management Accounting

• Gebundenes Buch

Produktbeschreibung

Accountants support managers to control their businesses. Companies report to their investors and creditors in form of financial statements derived from bookkeeping records. In business, Accounting actually is the Language managers talk. This text book teaches you the vocabulary and grammar of international Accounting from the scratch on.

Students and managers who strive to understand and apply IFRSs need to know the fundamentals of international Accounting, starting from easy bookkeeping and continued by Financial Accounting and Management Accounting (Controlling).

The book also closes the gap between German bookkeeping/Accounting and IFRSs courses taught in Germany and abroad.

The text book is based on more than 60 mini-case studies, such as you find in exams. The approach of teaching is like being coached by an experienced Accountant who shows and explains how Accounting is done, step by step. In order to pick up technical terms in international Accounting and class room Language, the text book is written in English by an international team of Accounting experts and authored by an Accounting professor of a German university of applied sciences with international experience as visiting professor in numerious partner universities worldwide.

Produktdetails

• Verlag: UVK
• 4th Ed.
• Seitenzahl: 700
• Erscheinungstermin: 21. Februar 2017
• Englisch
• Abmessung: 272mm x 201mm x 43mm
• Gewicht: 1707g
• ISBN-13: 9783867647953
• ISBN-10: 386764795X
• Artikelnr.: 47607546

Autorenporträt

Prof. Dr. Carsten Berkau lehrt seit 1996 Controlling und Rechnungswesen an der Fachhochschule Osnabrück. Er hält zudem Accounting-Vorlesungen an ausländischen Hochschulen in Shanghai (China), Port Elizabeth und Grahamstown (Südafrika) sowie Seoul (Südkorea). Professor Berkau teaches Accounting and Management Accounting at the University of Applied Sciencen in Osnabrück and other Universities in South Africa, China and South Korea.

Inhaltsangabe

1 Conventions 2 Cafeteria Example and what is on the Balance Sheet 3 Shareholders' View 4 Legal Aspects of Accounting 5 The Excel Accountant 6 Introduction to Balance Sheet and Income Statement 7 Activities on the Asset Side of the Balance Sheet 8 Activities on Both Sides of the Balance Sheet 9 Profit and Loss Activities 10 Introduction to T-Accounts for Items on the Balance Sheet 11 T-Accounts for Profit and Loss 12 Introduction to Bookkeeping Entries 13 Special Asset Accounts 14 Special Equity Accounts 15 Special Liability Accounts 16 Reconciliation Accounts 17 Depreciation 18 Further Expenses and Accruals 19 Accounting for Labour 20 Trading Business - Purchases and Returns 21 Trading Business - Purchases and Returns plus VAT 22 Trading Business - Sales and Returns 23 Trading Business - Sales and Returns plus VAT 24 Privately-owned Business: Drawings 25 Production Firms 26 Inventory Systems 27 Cost Formulas 28 Income Statement Following the Cost of Sales Format 29 Trial Balance 30 Tax Calculation, Profit Appropriation and Changes in Equity 31 Multiple-Period Bookkeeping 32 Introduction to Statements of Cash Flows 33 Establishment of a Business and Legal Form Changes 34 Liquidations 35 Disposals 36 Discounts and Rebates 37 Cash Book: Reconciliation with the Bank Statement 38 Petty Cash Book 39 Books of Original Entry