„… Berkau: Financial Statements 5e 4-54 4. Accounting for RetailersWhat is in the Chapter? This …” „… Accounting for retailers with very basic knowledge. We purport the application of a period inventory movement …” „… chapter (4) is an introduction to the preparation of financial statements following IFRSs for retailers …”

„… Ac-counting in Germany. We show the preparation of financial statements for the case study KIELING TAXI GmbH …” „… . The HGB has paragraphs dedicated to retailers as well as to limited companies. In terms of Accounting …” „… records based on § 239 HGB and rec-ord a register of assets by § 240 HGB. This applies for all retailers …”

„… as fin-ished goods we introduce Manufactur-ing Accounting53 for the calculation of finished goods. We …” „… Manufacturing Overheads Accounts. You further learn Accounting for re-ceivables and securities. After studying …” „… the chapter (9), you are fit to disclose 53 Read for Manufacturing Accounting our Basics, chapter (25 …”

„… . Financial Statements based on HGB 2-8 3. Financial Statements based on IFRSs 3-30 4. Accounting for …” „… Accounting. Financial Statements covers the syllabus of an international Accounting class for the bachelor’s …” „… or master's degree. It is designed for a 150 hours workload Accounting class. For understanding …”

„… cash/bank item on the balance sheet for two following Accounting periods. However, for predicting cash flows …” „… prepare a liquidity plan for the next Accounting period 20X8. EIMKE Ltd. plans the below listed business …” „… all payments relevant for the Accounting period, either from planning or from the Cash/Bank ac-count …”

„… Berkau: Financial Statements 6e 4-67 4 Accounting for Retailers 4.1 What is in the Chapter …” „… Accounting for retailers from the application of a period inventory …” „… ? This chapter is an introduction to fi-nancial statements for retailers in com-pliance with …”

„… Accounting in Germany. We demonstrate the preparation of financial statements for the case study KIELING TAXI …” „… Accounting rules as set by the German Han-delsgesetzbuch HGB. 2.3 Legal Forms for Companies Regarding …” „… 1 See our textbook Basics of Accounting, chapters (1) – (15). jointly reliable for all assets and …”

„… 74 Read our textbook Basics of Accounting, chapter (26). for the same case. For retailers, like …” „… Accounting73 for the calculation of finished goods. We focus on the perpetual system for inventory move-ments …” „… 73 Read for Manufacturing Accounting our textbook Basics of Accounting, chapter (25) and regarding …”

„… .......................................................................................................... 3-66 4 Accounting for Retailers.................................................................. 4-67 …” „… Financial StatementsInternational Accounting (IFRS)6th EditionCarsten BerkauFinancial Statements …” „… Professor Dr. Carsten Berkau teaches accounting at Osnabrück University UAS and in South Africa, Malaysia …”

„… Berkau: Financial Statements 4e 4-53 4. Accounting for Retailers Learning Objectives: This …” „… . The only difference is that for retailers, we now pause our profit calculation in order to determine …” „… Accounting, it was used for checking consistency with the double entry system. So, the Bookkeeper could …”

„… . For international Accounting, IAS 1.10 applies. Handelsgesetzbuch HGB: German law for retailers and …” „… retailers apply the German GAAPs (Generally accepted Accounting principles). The German GAAPs are referred …” „… as a DATEV format. DATEV is a German organisation that provides Software for Accounting and …”

„… the Bookkeeping entries for both systems. For retailers, the Trading account applies. Accounting for …” „… process as well as of finished goods we introduce Manufacturing Accounting34 for finished goods …” „… movements and show differences to the period system which we applied before for retailers in chapter (4 …”

„… based on HGB 2-11 3. Financial Statements based on IFRSs 3-30 4. Accounting for Retailers 4-53 5 …” „… Accounting class for the bachelor’s degree. It is designed for a 150 hours workload Accounting class. Basic …” „… of international Accounting. We now use smaller cases for better comprehension. We also introduced …”

„… the group). § 264 HGB applies. For international Accounting, IAS 1.10 defines that the statement of …” „… Accounting periods. However, for predicting cash flows we have to know more than its total. For the …” „… Accounting periods. This is likely to happen for operating cash flows which result from ordinary business …”

„… for a variety of industries, including appar-el retailers (see Cui et al., 2018; Iftikhar/Khan,2020 …” „… accounting data. For our comparison weuse historical sales data, a well-understood andpractical reference …” „… has beenaround since the beginnings of accounting. For in-stance, sales records are part of some of …”

„… , yielding a response rate of 19 %.Among the respondents, retail companies account for …” „… Dirk Morschett is Professor forInternational Management andHolder of the Chair for International …” „… Doctoral Studentat the University of Fribourg,Chair for International Management, Boulevard de Pe´rolles 90 …”

„… mobile shopping,this perspective is no longer applicable for research and retail. This paper addresses …” „… (e-channels). For example,pure online players such as Amazon or Zalando as wellas traditional retailers such …” „… theories for online shopping are still applicable to a system ofmultiple e-channels. For online retailers …”