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Center for Financial Studies - Der Euro in stürmischen Zeiten

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Center for Financial Studies (Hrsg.)

Der Euro in stürmischen Zeiten

2016

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Monetary Policy and Balance Sheet Adjustment S. 227-233

„… Monetary Policy and Balance Sheet Adjustment1 Otmar Issing2 In the wake of the Global Financial …” „… households: a so-called “balance sheet recession”. Though the nature of the crisis was understood relatively …” „… vs. Balance Sheet Recessions Already at an early stage of the crisis which erupted in 2007, a broad …”

New Financial Order: Recommendations by the Issing Committee S. 60-67

„… over the past couple of years, comprising off-balance sheet entities as well as risk transfer …” „… complemented by balance sheet information on a quarterly or annual basis (e.g. asset under management and …” „… markets, whose explosive growth they have en- 2 Balance sheet information is not collected on a continuous …”

A New Paradigm for Monetary Policy? S. 206-221

„… the zero bound for interest rate policy, central banks have expanded their balance sheets via measures …” „… rates contributes to higher risk‐taking, masks underlying weaknesses in balance sheets and prevents …” „… trap. However, the different nature of this “balance sheet recession” might even strengthen such …”

The Architect of the ECB’s Monetary Policy Strategy S. 302-304

„… balance sheets and money and credit was far-sighted and served us well. A second key element of our …”

In Search of Monetary Stability: the Evolution of Monetary Policy S. 31-59

„… institutions] balance sheet” (p. 49) would also play an important role in the ongoing assessment of the …” „… analysis of the balance sheet of the banking sector. To take just one example of financing 18 For a formal …” „… monetary analysis beyond the interpretation of the balance sheet of the banking sector as part of an …”

Titelei/Inhaltsverzeichnis

„… ........................................................ 237 Monetary Policy and Balance Sheet Adjustment ................................. 241 Forward …”

doi.org/10.15358/9783800652570

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Carsten Berkau

Financial Statements

2019

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11. Equity on the Balance Sheet S. 253-264

„… Berkau: Financial Statements 4e 11-253 11. Equity on the Balance Sheet Learning Objectives …” „… : In this chapter (11), we cover the equity section of the balance sheet that comprises of the issued …” „… as shown on the balance sheet are: 42 Read our …”

14. Liabilities on the Balance Sheet S. 296-322

„… Berkau: Financial Statements 4e 14-296 14. Liabilities on the Balance Sheet Learning …” „… instruments which are disclosed on the borrowers’ balance sheet on the credit side. We here repeat some …” „… disclosed on the credit side of the balance sheet once it is likely that an outflow of resources results …”

9. Current Assets on the Balance Sheet S. 203-234

„… Berkau: Financial Statements 4e 9-203 9. Current Assets on the Balance Sheet Learnings …” „… Objectives: Based on our balance sheet structure, current assets are inventories, receivables, securities …” „… year-ends. Current assets on the balance sheet are: (1) Inventories. (2) Receivables. (3) Securities …”

7. Non-current Assets on the Balance Sheet S. 112-163

„… Berkau: Financial Statements 4e 7-112 7. Non-current Assets on the Balance Sheet Learning …” „… current and non-current assets separate from each other. Hence, there are items on the balance sheet for …” „… disclose it on its balance sheet. I.e., a doctor who considers his patients as a potential to earn profit …”

16. Table of Figures S. 329-332

„… 2.1: KIELING TAXI GmbH’s opening balance sheet 2-15 Figure 2.2: KIELILNG TAXI GmbH’s journal (20X1 …” „… ) 2-16 Figure 2.3: KIELING TAXI GmbH’s balance sheet 20X1 2-18 Figure 2.4: KIELING TAXI GmbH’s profit …” „… Figure 2.8: KIELING TAXI GmbH’s balance sheet (20X2) 2-27 Figure 3.1: Signing-in to IFRS Foundation.org …”

2. Financial Statements based on HGB S. 11-29

„… how to prepare a balance sheet and an income statement in Germany and achieved communication …” „… . Financial statements in Germany include a balance sheet and an income statement (§ 242 HGB). Limited …” „… . The appendix contains disclosures in regard to the balance sheet and income statement of the company …”

8. Business Combinations S. 164-202

„… balance sheet of its owner by 12 %, too. An owner of associate companies prepares separate financial 33 …” „… sheet (1.01.20X5) On the balance sheet, the associated company SABONA Ltd. is disclosed as an …” „… IFRS 9 on BRENO Ltd.’s balance sheet. SUURENBERG Ltd. is listed at the Johannesburg Stock exchange …”

6. Formal Aspects of Financial Statements S. 92-111

„… the balance sheet-date (31.12.20X6) the financial statement represents figures for, indicates the …” „… parameters, it has to prepare a balance sheet for the balance sheet date two Accounting periods prior to …” „… balances sheets, see IAS 1.40A. Financial statements follow Accounting principles, such as: (a) Fair …”

10. Statement of Cash Flows S. 235-252

„… balance sheet together with the statement of cash flows. We strive to predict future liquidity and cash …” „… cash flows as ruled by IFRSs. A cash flow is a change of the cash/bank item on the balance sheet …” „… even left with a negative cash flow, meaning its cash/bank item on the balance sheet decreases. In …”

3. Financial Statements based on IFRSs S. 30-52

„… Ltd. in the text. The opening balance sheet is prepared in accordance with IAS 1.54. It is laid out …” „… balance sheet On 2.01.20X1, KENILWORTH METERED TAXI SERVICE Ltd. buys 10 Toyota taxis at a purchase …” „… amounts to the item cash/bank on the balance sheet. For a real business it is recommended to distinguish …”

4. Accounting for Retailers S. 53-72

„… on or after the balance sheet date and is recorded later. The revenue recognition gives …” „… % = 9,600.00 ZAR. Hence, on the balance sheet as at 31.12.20X6, there are 120,000.00 ZAR in the Interest …” „… from the Trading account and the Profit and Loss account. Prepare the balance sheet based on the real …”

13. Statement of Changes in Equity S. 286-295

„… . discloses the balance sheet shown in Figure 13.1. Berkau: Financial Statements 4e 13-287 A C, L …” „… FINANCIAL POSITION as at 1.01.20X7 Figure 13.1: BELMONT Ltd.’s balance sheet (20X6) The equity section …” „… of the balance sheet gives already the first line for the statement of changes in equity. Equity is …”

Titelei/Inhaltsverzeichnis S. 1-3

„… . Non-current Assets on the Balance Sheet 7-112 8. Business Combinations 8-164 9. Current Assets on the …” „… Balance Sheet 9-203 10. Statement of Cash Flows 10-235 11. Equity on the Balance Sheet 11-253 12 …” „… 14. Liabilities on the Balance Sheet 14-296 15. Abbreviations 15-323 16. Table of Figures 16-329 …”

5. Basics of Financial Statement Analysis S. 73-91

„… inventories is too high on the balance sheet and check the notes for details in order to find whether the …” „… here the approach of general rules (golden rule of balance sheet), as you might find in many text …” „… in making economic decisions. […].” The balance sheet provides information about the financial …”

1. Conventions S. 4-10

„… does. However, the Cash/Bank account applicable to calculate the item cash/bank on the balance sheet …” „… vehicles’ we do not refer to the account but to the assets or the balance sheet item ‘motor vehicles …” „… Position: We focus on general purpose balance sheets. Tax Calculations: We follow a very …”

15. Abbreviations S. 323-328

„… down B/S Balance Sheet BV Besloten vennootschap met beperkte aansprakelijkheid, legal form of a …” „… Receivables A/S Annual Surplus AUD Australian Dollars /a per annum, per year Bal Balance BCE Business Car …” „… BL(t) Vector of the Bank Loan BoE Books of original Entry BOM Bill of materials b/d Balance brought …”

12. Statement of Profit or Loss and Other Comprehensive Income S. 265-285

„… PLC.'s STATEMENT of FINANCIAL POSITION as at 1.01.20X4 Figure 12.4: SUTTHAUSEN PLC’s balance sheet (20X …” „… period 20X4, SUTTHAUSEN PLC has 3,000 CCDUs at 14.00 GBP/p on stock. Look at SUTTHAUSEN PLC.’s balance …” „… sheet in Figure 12.4. A C, L Non-current assets [GBP] Equity [GBP] P, P, E 100,000 Share capital …”

doi.org/10.24053/9783739880143

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Carsten Berkau

Financial Statements

2020

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11. Equity on the Balance Sheet S. 266-280

„… Berkau: Financial Statements 5e 11-262 11. Equity on the Balance SheetWhat is in the Chapter? In …” „… this chapter (11), we cover the eq-uity section on the balance sheet that comprises of the issued …” „… reserves as shown on the balance sheet are: - Capital reserves. - Earnings reserves. - Revaluation reserves …”

14. Liabilities on the Balance Sheet S. 313-342

„… Berkau: Financial Statements 5e 14-309 14. Liabilities on the Balance SheetWhat is in the Chapter …” „… , liabilities fall under fi-nancial instruments which are dis-closed on the borrowers’ balance sheet on the …” „… . In compliance with IAS 1.46, liabilities are disclosed on the credit side of the balance sheet once …”

9. Current Assets on the Balance Sheet S. 216-249

„… Berkau: Financial Statements 5e 9-212 9. Current Assets on the Balance SheetWhat is in the chapter …” „… ? Following our balance sheet structure, current assets are inventories, receiva-bles, securities, and …” „… adjustments. Current assets on the balance sheet are: (1) Inventories. (2) Receivables. (3) Securities. (4 …”

7. Non-current Assets on the Balance Sheet S. 120-176

„… Berkau: Financial Statements 5e 7-116 7. Non-current Assets on the Balance SheetWhat is in the …” „… assets. If a company cannot control an asset it shall not disclose it on its balance sheet. E.g., a …” „… doctor who considers his patient base a potential to earn profit cannot disclosed it on the balance sheet …”

16. Table of Figures S. 349-352

„… : KIELING TAXI GmbH’s opening balance sheet 2-13 Figure 2.2: KIELILNG TAXI GmbH’s journal (20X1) 2-15 Figure …” „… 2.3: KIELING TAXI GmbH’s abridged balance sheet (20X1) 2-17 Figure 2.4: KIELING TAXI GmbH’s profit and …” „… Figure 2.8: KIELING TAXI GmbH’s abridged balance sheet (20X2) 2-26 Figure 3.1: Signing-in to IFRS …”

2. Financial Statements based on HGB S. 12-33

„… .1 Learning Objectives: After studying this chapter (2), you know how to prepare a balance sheet and …” „… HGB. Financial statements in Germany include a bal-ance sheet and an income statement (§ 242 HGB …” „… . The appendix shows disclosure about the balance sheet and income statement of the company based on …”

8. Business Combinations S. 177-215

„… 12 % in book value will increase in value on the balance sheet of its owner by 12 %, too. An owner of …” „… 1.01.20X5Figure 8.1: BRENO Ltd.’s balance sheet (1.01.20X5) On the balance sheet, IAS 28 applies for the …” „… yet included in the income state-ment and balance sheet of BRENO Ltd. No appropriation of profits has …”

6. Formal Aspects of Financial Statements S. 99-119

„… (IAS 27) or a group state-ment by disclosure of the legal form (Ltd.), shows the balance sheet-date …” „… comprises a statement of financial position (bal-ance sheet), a statement of profit or loss and other …” „… parameters thereof, like altering depreciation parameters, it must pre-pare a balance sheet for the balance …”

10. Statement of Cash Flows S. 250-265

„… the balance sheet together with the statement of cash flows. They strive to predict future li-quidity …” „… change of the cash/bank item on the balance sheet during an Accounting period. By the definitions of IAS …” „… , meaning its cash/bank item on the balance sheet decreases. This bankrupts it sooner or later be-cause …”

4. Accounting for Retailers S. 58-79

„… allocated to. Therefore, on the balance sheet as at 31.12.20X6, there are 120,000.00 ZAR in the Interest …” „… for the next year to prepaid ex-penses. This give an asset on the balance sheet and a reduction …” „… . Prepare the balance sheet based on the real accounts listed on the adjusted trial balance. You might …”

3. Financial Statements based on IFRSs S. 34-57

„… . in the text. The opening balance sheet is 14 FNB = First National Bank of South Africa. 15 CIPC …” „… : KMTS Ltd.’s opening balance sheet On 2.01.20X1, KENILWORTH METERED TAXI SERVICE Ltd. buys 10 Toyota …” „… combine both amounts to the item cash/bank on the balance sheet. A real business keeps these accounts …”

13. Statement of Changes in Equity S. 303-312

„… . discloses the balance sheet shown in Figure 13.1. A C, LNon-current assets [ZAR] Equity [ZAR]P, P, E 800,000 …” „… : BELMONT Ltd.’s balance sheet (20X6) The equity section of the balance sheet provides already the first …” „… negative eq-uity item on the balance sheet as well as on the statement of changes in eq-uity. Treasury …”

Titelei/Inhaltsverzeichnis S. 1-6

„… 7. Non-current Assets on the Balance Sheet 7-116 8. Business Combinations 8-173 9. Current Assets on …” „… the Balance Sheet 9-212 10. Statement of Cash Flows 10-246 11. Equity on the Balance Sheet 11-262 12 …” „… 14. Liabilities on the Balance Sheet 14-309 15. Abbreviations 15-339 16. Table of Figures 16-345 17 …”

5. Basics of Financial Statement Analysis S. 80-98

„… that the item inventories is too high on the balance sheet and check the notes for details to find …” „… . However, we do not fol-low the approach of general rules (golden rule for balance sheet), as you might …” „… economic decisions. […].” The balance sheet provides infor-mation about the financial position. The …”

15. Abbreviations S. 343-348

„… SheetBV Besloten vennootschap met beperkte aansprakelijkheid, legal form of a limited company in the …” „… Annual SurplusAUD Australian Dollars/a per annum, per year Bal Balance BCE Business Car ExpensesBE …” „… Bank Loan BoE Books of original Entry BOM Bill of materials b/d Balance brought down B/S Balance …”

1. Conventions S. 7-11

„… calculate the item cash/bank on the balance sheet is part of our Accounting work. Alphabetic Order: For all …” „… in brackets. E.g., (7.50) equals -7.50 EUR. Data Sheets: We show the most important data for case …” „… studies in their data sheets. Prepayments of Income Taxes: No provisional tax payments are made to the …”

12. Statement of Profit or Loss and Other Comprehensive Income S. 281-302

„… balance sheet in Figure 12.4. Berkau: Financial Statements 5e 12-284 A C, LNon-current assets [GBP …” „… : SUTTHAUSEN PLC’s balance sheet (20X3) The production process of the espresso machines follows a Process …” „… Ltd. in Adelaide. Data Sheet for ABINGTON Ltd. Domicile: Australia (Adelaide). Reporting currency: AUD …”

doi.org/10.24053/9783739880938-0

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Carsten Berkau

Financial Statements

2021

Treffer in den folgenden Teilen:

11 Equity on the Balance Sheet S. 302-317

„… Berkau: Financial Statements 6e 11-302 11 Equity on the Balance Sheet 11.1 What is in the …” „… Chapter? In this chapter (11), we cover the eq-uity section on the balance sheet that comprises of the …” „… items of the equity section on the bal-ance sheet: (1) Issued capital. (2) Reserves. (3) Retained …”

14 Liabilities on the Balance Sheet S. 351-382

„… Berkau: Financial Statements 6e 14-351 14 Liabilities on the Balance Sheet 14.1 What is in the …” „… , liabilities fall under financial instruments which are disclosed on the borrowers’ balance sheet on the credit …” „… disclosed on the credit side of the balance sheet once it is likely that an outflow of resources results …”

9 Current Assets on the Balance Sheet S. 247-283

„… Berkau: Financial Statements 6e 9-247 9 Current Assets on the Balance Sheet 9.1 What is in the …” „… Chapter? Current assets stay for shorter periods on the balance sheet. They are inven-tories, receivables …” „… on the balance sheet are: (1) Inventories. (2) Receivables. (3) Securities. (4) Prepaid expenses. (5 …”

7 Non-current Assets on the Balance Sheet S. 131-197

„… Berkau: Financial Statements 6e 7-131 7 Non-current Assets on the Balance Sheet 7.1 What is in …” „… as-sets. If a company cannot control an asset, it cannot disclose it on its bal-ance sheet. E.g., a doctor …” „… who consid-ers his patient base a potential to earn profits cannot disclosed it on the bal-ance sheet …”

16 Table of Figures S. 390-393

„… : KIELING TAXI GmbH’s opening balance sheet 2-25 Figure 3: KIELILNG TAXI GmbH’s journal (20X1) 2-27 Figure 4 …” „… : KIELING TAXI GmbH’s abridged balance sheet (20X1) 2-29 Figure 5: KIELING TAXI GmbH’s profit and loss …” „… GmbH’s abridged balance sheet (20X2) 2-38 Figure 10: Access to IFRS Foundation.org (example) 3-43 Figure …”

2 Financial Statements based on HGB S. 20-41

„… studying this chapter (2), you can prepare a balance sheet and an income statement for a company in Germany …” „… . Financial statements in Germany include a bal-ance sheet and an income statement (§ 242 HGB). Limited …” „… appendix shows further disclosures regarding the balance sheet and income statement of the company based on …”

8 Business Combinations S. 198-246

„… value will increase in value on the balance sheet of its owner by 12 %, too. An owner of associate …” „… balance sheet (1.01.20X5) On the balance sheet, IAS 28 applies for the valuation of the share in SABONA …” „… investments are not yet included in the income state-ment and balance sheet of BRENO Ltd. No appropriation of …”

6 Formal Financial Statement Requirements S. 109-130

„… comprises a statement of financial position (bal-ance sheet), a statement of profit or loss and other …” „… parameters thereof, like altering depreciation parameters, it must pre-pare a balance sheet for the balance …” „… reporting pe-riod ends, which means the company presents in total three balances sheets, see IAS 1.40A …”

10 Statement of Cash Flows S. 284-301

„… statements can assess a company’s li-quidity situation by analysing the cash/bank item on the balance sheet …” „… cash/bank item on the balance sheet during an Accounting period. E.g., a payment made through the bank …” „… with a negative cash flow, meaning its cash/bank item on the bal-ance sheet decreases over the periods …”

4 Accounting for Retailers S. 67-88

„… the trial balance and the Trading Account for the office pa-per trader RYNEFELD Ltd. Data Sheet for …” „… Accounting period will be considered with the adjustments. The stock taking is on or after the balance sheet …” „… on the account the ow-ing amount is allocated to. Therefore, on the balance sheet as at 31.12.20X6 …”

3 Financial Statements based on IFRSs S. 42-66

„… TAXI SERVICE Ltd. which we abbreviate as KMTS Ltd. in the text. The opening balance sheet is 15 FNB …” „… FINANCIAL POSITIONas at 1.01.20X1 Figure 12: KMTS Ltd.’s opening balance sheet On 2.01.20X1, KENILWORTH …” „… cash and bank as we later combine both values to the item cash/bank on the bal-ance sheet. In contrast …”

13 Statement of Changes in Equity S. 341-350

„… 1.00 ZAR/s. As at 1.01.20X7, BELMONT Ltd. discloses the balance sheet shown in Figure 146. A C …” „… FINANCIAL POSITIONas at 1.01.20X7 Figure 146: BELMONT Ltd.’s balance sheet (20X6) The equity section of the …” „… balance sheet provides the first line for the statement of changes in equity. Equity is amount-ing to …”

5 Basics of Financial Statement Analysis S. 89-108

„… that the item inventories on the balance sheet is too high and check the notes for details to find what …” „… the approach of general rules (golden rule for the balance sheet), as you might find in many textbooks …” „… . […].” The balance sheet provides in-formation about the financial position. The statement of profit or loss …”

Titelei/Inhaltsverzeichnis S. 1-12

„… ....................................................................................................... 6-130 Berkau: Financial Statements 6e 1-8 7 Non-current Assets on the Balance Sheet …” „… ....................................................................................................... 8-246 9 Current Assets on the Balance Sheet ............................................ 9-247 9.1 What …” „… ...................................................................................................... 10-301 11 Equity on the Balance Sheet ........................................................ 11-302 …”

12 Statement of Profit or Loss and Other Comprehensive Income S. 318-340

„… , which results in an increase of assets on the balance sheet and a re-duction of expenses for the …” „… manufacturing are withheld from profit calculation and are added to inventories on the balance sheet. For the …” „… balance sheet in Fig-ure 138. A C, LNon-current assets [GBP] Equity [GBP]P, P, E 100,000 Share capital …”

15 Abbreviations S. 383-389

„… Balance Sheet C Credit CA Carrying Amoung, Carrying Value CAR Business Car Expenses CapRes Capital …” „… Australian Dollar /b per Bond Bal Balance BCE Business Car Expenses Bear. Bearing BHD Berhad, legal form of …” „… Original Entry BOM Bill of Materials b/d Balance brought down BNK Bank account BP Business Plan B/S, BS …”

II Introduction S. 13

„… Accounting class for the bachelor’s or master's degree. The contents follows the balance sheet’s structure …”

1 Conventions S. 14-19

„… ap-plicable to calculate the item cash/bank on the balance sheet is part of our Accounting work. 1.4 …” „… . 1.17 Data Sheets We show the most important data for case studies in their data sheets. 1.18 …”

18 Literature S. 395-398

„… statements like the balance sheet, the income statement, the cash flow statement and the statement of changes …”

doi.org/10.24053/9783739881829-0

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Carsten Berkau

Basics of Accounting

2021

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6 Introduction to Balance Sheet and Income Statement S. 83-91

„… Berkau: Basics of Accounting 6e 6-83 6 Introduction to Balance Sheet and Income Statement 6.1 …” „… free of formal requirements. We start our considerations from a simple format for the balance sheet3 …” „… business op-erations make on the balance sheet step by step. The statement of financial position - as it …”

8 Activities on Both Sides of the Balance Sheet S. 99-108

„… Berkau: Basics of Accounting 6e 8-99 8 Activities on Both Sides of the Balance Sheet 8.1 What …” „… consider activities changing items on both sides of the balance sheet. In this chapter, we discuss the …” „… of the balance sheet. You can record a balance sheet after every activity and prepare a balance sheet …”

2 Cafeteria Example and what is on the Balance Sheet S. 27-47

„… Berkau: Basics of Accounting 6e 2-27 2 Cafeteria Example and what is on the Balance Sheet 2.1 …” „… linked to financial statements (balance sheet and income statement). We in-troduce the Accounting …” „… equation. After an explanation what a balance sheet and an income statement are, we read the financial …”

7 Activities on the Asset Side of the Balance Sheet S. 92-98

„… Berkau: Basics of Accounting 6e 7-92 7 Activities on the Asset Side of the Balance Sheet 7.1 …” „… study only requires making changes on its balance sheet on the left-hand side, which we refer to as the …” „… , we only show ROHRBACH Ltd.'s state-ment of financial position (balance sheet) and record the changes …”

10 Introduction to T-Accounts for Items on the Balance Sheet S. 119-131

„… behind our MS-Excel items for balance sheet and income statement by accounts. We discuss different type …” „… balance sheet or income statement the account is assigned to. In the previous chapter, we discussed the …” „… the balance sheet in Figure 9.9 is 178,600.00 AUD. It was calculated in MS-Excel as: "=100,000 - 3,400 …”

5 The Excel Accountant S. 66-82

„… help you to under-stand to which side of the balance sheet items belong. On the left-hand side of …” „… is not fulfilled and your bal-ance sheet will be faulty. Figure 5.7: Trial balance tab 5.8 BS …” „… bal-ance sheet. It reads Statement of Fi-nancial Position such as requested by IAS 1. The total is …”

9 Profit and Loss Activities S. 109-118

„… ? In this chapter, we continue the series of case studies changing the items on the balance sheet. Now …” „… company is earning money from its operations. We learn about the connection between the bal-ance sheet and …” „… the income statement. 9.2 Learning Objectives You learn how to prepare a balance sheet for a company …”

Titelei/Inhaltsverzeichnis S. 1-18

„… .................................................................................................. 1-26 2 Cafeteria Example and what is on the Balance Sheet .................... 2-27 2.1 What is in the …” „… ................................................................... 2-27 2.4 Our first Balance Sheet …” „… . ............................................................................. 2-30 2.9 What is on the Balance Sheet’s Asset side …”

4 Legal Aspects of Accounting S. 55-65

„… financial statements based on § 242 I HGB (balance sheet) and based on § 242 II HGB (income statement). The …” „… .) The requirement for trad-ers to prepare commercial financial statements (balance sheet and income …” „… commercial financial statements (bal-ance sheet and income statement). For his own tax calculation, Prof …”

41 Table of Figures S. 611-620

„… : TULBAGH GmbH’s opening balance sheet 2.28 Figure 2.2: NEWINGTON Ltd.’s balance sheet 20X4 2-30 Figure 2.3 …” „… : NEWINGTON Ltd. balance sheet 20X5 2-31 Figure 2.4: NEWINGTON Ltd.’s register of non-current assets 2-32 …” „… in equity 2-37 Figure 2.9: KENSINGTON CAFETERIA’s statement of financial position (balance sheet …”

11 T-Accounts for Profit and Loss S. 132-141

„… reduce equity. All equity accounts are on the credit side of the balance sheet where increases are …” „… accounts, nominal accounts are not continued after the balance sheet date. All nominal ac-counts are …” „… Earnings account on the balance sheet too. Hence, nominal accounts exist one Accounting period only. We get …”

31 Multiple-Period Bookkeeping S. 435-455

„… values in accounts must be derived for the items on the balance sheet. In this chapter, we discuss a …” „… period. The reason for that procedure is that the End-of-Pe-riod account and the balance sheet are part …” „… balance sheet is given. Furthermore, you develop a feeling of the timing of preparing fi-nancial …”

13 Special Asset Accounts S. 155-164

„… of assets and Bookkeeping entries related thereto. We follow the asset structure on the balance sheet …” „… asset on the balance sheet is referred to as asset recognition. It is necessary that the object meets …” „… . The total value of asset groups is shown on the balance sheet. A com-pany that owns two motor vehicles …”

32 Introduction to Statements of Cash Flows S. 456-483

„… of the balance sheet, either as equity instruments (shares) or as lia-bility instruments (loans …” „… . makes a loss in 20X4. Its financial statements – like the balance sheet and the income statement - are …” „… of financial position MANSELL Ltd.’s balance sheet requires further attention: The item for property …”

16 Reconciliation Accounts S. 187-196

„… accounts in general ledgers. Balance sheet items frequently divided and represented by subsidiary ledgers …” „… is disclosed on the balance sheet as the value of P, P, E. Berkau: Basics of Accounting 6e …” „… account as an instrument to calculate the total for the balance sheet disclosure. We recommend maintaining …”

24 Privately-owned Business: Drawings S. 294-314

„… balance sheet (see below). If the owner does not take funds/goods out, the company’s eq-uity will increase …” „… section. 24.5 Balance Sheet for a privately-owned Company. The equity section for privately-owned …” „… businesses is simple as there is only one owner. The balance sheet only dis-closes one item: owners’ equity …”

29 Trial Balance S. 404-423

„… adjusted trial balance is OK, prepare finan-cial statements. Derive the balance sheet from the adjusted …” „… per surf-board. However, we record depreciation on the balance sheet date: 31.12.20X4. (8 …” „… the credit side of the balance sheet must be shown on the credit side of the trial balance. This means …”

12 Introduction to Bookkeeping Entries S. 142-154

„… balance sheet – like an acquisition on credit, both sides of the balance sheet increase. We rec-ord a …” „… we re-duce both sides of the balance sheet, like when paying for debts, we de-crease the debts …” „… . The Is-sued Capital account is credited. Note, that the item on the balance sheet is called share …”

14 Special Equity Accounts S. 165-172

„… section on the balance sheet. We cover issued capital and reserves for limited compa-nies. Companies in …” „… , you will understand the equity section of the balance sheet. In particular, you see how funds are …” „… . 14.3 Equity Section on the Balance Sheet The equity section on the balance sheet is divided in three …”

39 Books of Original Entry S. 593-606

„… capture the concept of books of original entry, we think about a sheet of paper you keep in the glove …” „… this sheet of paper and you keep the receipt, too. At the end of the month, you have made various …” „… entries on the sheet of paper, and you calculate the total of your purchases. Thereafter, you only make …”

15 Special Liability Accounts S. 173-186

„… familiarise you with the liability section on the balance sheet. We also give you examples about bank loans …” „… are shown on the balance sheet at settlement values. The settlement value is the amount of money that …” „… loan is derived from the balance sheet. For demonstration purpose, we look at CHATTY Ltd.'s bank loan …”

30 Tax Calculation, Profit Appropriation and Equity Changes S. 424-434

„… changes in the equity section of the balance sheet. You fur-ther know how to calculate dividends and you …” „… . Therefore, the balance sheet shows dividends as short-term liabilities and additions to reserves. However …” „… balance sheet gets fur-ther attention. Equity changes must be disclosed in an extra statement of changes …”

26 Inventory Systems S. 326-351

„… financial statements on the balance sheet date, balance-off all Inventory accounts and disclose the total of …” „… all stock levels (for different goods) under the inventory item on the balance sheet. (7) Consider …” „… position At first, we transfer the values disclosed on the balance sheet to the accounts – observe Figure …”

33 Establishment of a Business and Legal Form Changes S. 484-523

„… derived from the balance sheet and rep-resent the book value of the tuck shop. Julia Saldanha does not …” „… = 4,500.00 EUR. See the balance sheet in Figure 33.6. The partnership’s incorporation con-tract states how …” „… values from the balance sheet are added to the accounts. Re-garding the recognition of asset, we fo-cus …”

40 Abbreviations S. 607-610

„… down BNK Bank account BP Business Plan B/S, BS Balance Sheet C Credit CAR Business Car Expenses CB …” „… Australian Dollar Bal Balance BKW Burger King Worldwide BoE Books of Original Entry b/d Balance brought …” „… Cash Book C/B Cash/Bank CC Cost Centre CD Compact Disk CEO Chief Executive Officer c/d Balance …”

27 Cost Formulas S. 352-365

„… pe-riod. We do not take an average as de-rived from the opening balance sheet! How it is Done …” „… : Basics of Accounting 6e 27-364 On the balance sheet, the closing stock of inventories is calculated as …” „… actual order of consumption really follows this sequence. If a production firm piles heavy steel sheets …”

37 Cash Book: Reconciliation with the Bank Statement S. 564-578

„… . They are subordinated to the Cash/Bank item on the balance sheet. Therefore, the bank and the company …” „… Description/narrative Fees Debits Credits Balance3.01.20X5 Opening account 50.00 (50.00)3.01.20X5 Deposit 100,000.00 …” „… Interest income 2,969.85 160,630.35 31.12.20X5 Closing balance 160,630.35 PROTEM BANK LIMITED Registered …”

34 Liquidations S. 524-534

„… The value for property, plant and equip-ment on the balance sheet results from treadmills bought on …” „… output-VAT reduction, rec-orded as input VAT, would be recorded. On the other side (of the balance sheet …” „… and Equipment account is 200,000.00 EUR and the balance of the Accumu-lated Depreciation account is …”

3 Shareholders’ View S. 48-54

„… and is reported in the capital section on the balance sheet. In contrast, the value traded at a stock …” „… of a share and will be re-ported on in the capital section of the balance sheet as issued capital …” „… 62.09 EUR by using MS-Excel. See the design of our Excel sheet for a finan-cial schedule prepared in …”

22 Trading Business – (2) Sales and Returns S. 257-275

„… on the balance sheet result from previous years; check the details below: (a) Property, plant and …” „… balance sheet to the real accounts. The amounts are marked as opening values OV; observe Figure 22.6 …” „… , Inventories (for opening values) and Returns Out-wards accounts to the Trading account. Balance-off the …”

17 Depreciation S. 197-212

„… financial statements (balance sheet). It re-flects the actual value. The carrying value is calculated by …” „… balance sheet. DODD Ltd.’s saw is valued at 74,000.00 EUR. The initial valuation of 120,000.00 EUR has …” „… carrying value of an asset is the value disclosed on the financial statements (balance sheet). Declining …”

28 Income Statement Following the Cost of Sales Format S. 366-403

„… at 31.12.20X4 Figure 28.4: ASHTON Ltd.’s statement of financial position On the balance sheet, the …” „… preparation of the income statement and the balance sheet. Observe the Bookkeeping entries below: (1 …” „… ac-curate value is 65,064.65 EUR. The clos-ing stock on the balance sheet date is: 68,320.33 – 65,064.65 …”

25 Production Firms S. 315-325

„… goods and work-in-process on its balance sheet as current assets. You learn about the inventory …” „… valuation of inventories on the bal-ance sheet results from raw materials and finished goods: 560,000 …”

1 Conventions S. 21-26

„… the item cash/bank on the bal-ance sheet is part of our Accounting work. 1.4 Alphabetic Order For …”

18 Further Expenses and Accruals S. 213-220

„… rent for January 20X5. The amount gets “parked” in a special Prepaid Ex-pense account on the balance …” „… sheet. The Bookkeeping entry (14) transfers the rent for January 20X5 to that account. Accrues fall …”

23 Trading Business – (2) Sales and Returns plus VAT S. 276-293

„… profit, but it changes payments/receipts and paya-bles/receivables on the balance sheet. After studying …” „… displayed in Figure 22.9 and Figure 22.10. The VAT balance is added to payables, as output-VAT ex-ceeds …” „… VAT account for input-VAT and output-VAT. (2) Balance-off the VAT account. Berkau: Basics of …”

36 Discounts and Rebates S. 549-563

„… agreement on the dis-count takes place after the balance sheet date. Assume in the previous case study …” „… . ................... 105.00 EUR BELLICK AG balances-off all accounts. Check the accounts in Figure 36.5. D C D C(1) 1,260.00 …”

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