Basics of Accounting
Introduction to International Bookkeeping and Financial Accounting
Zusammenfassung
This textbook introduces you to international bookkeeping and accounting. It is designed as self study materials and covers the syllabus of an introductory class in accounting. After studying the Basics, you are well prepared to keep bookkeeping records and prepare financial statements like the balance sheet, the income statement, the cash flow statement and the statement of changes in equity.
All chapters outline the learning objectives, provide an overview, include case studies and how-it-is-done-paragraphs. They end with a summary, the explanation of new technical terms and a question bank with solutions for checking your learning progress. On the internet, you can find more than 350 exam tasks including solutions as well as youtube-videos from the author.
The textbook prepares you to study accounting and assists you with the transition from German bookkeeping to international accounting when qualifying for IFRSs.
Schlagworte
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 Calculation- 19–20 II Introduction 19–20
- 21–26 1 Conventions 21–26
- 197–212 17 Depreciation 197–212
- 221–234 19 Accounting for Labour 221–234
- 315–325 25 Production Firms 315–325
- 326–351 26 Inventory Systems 326–351
- 352–365 27 Cost Formulas 352–365
- 404–423 29 Trial Balance 404–423
- 524–534 34 Liquidations 524–534
- 535–548 35 Disposals 535–548
- 549–563 36 Discounts and Rebates 549–563
- 579–592 38 Petty Cash Book 579–592
- 607–610 40 Abbreviations 607–610
- 611–620 41 Table of Figures 611–620