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Carsten Berkau

Basics of Accounting

2021

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

„… Berkau: Basics of Accounting 6e 11-132 11 T-Accounts for Profit and Loss 11.1 What is in the …” „… Chapter? This chapter is about nominal ac-counts. We introduce T-accounts for profit or loss and discuss …” „… Accounts In the previous chapter, we introduced T-accounts for real accounts only. No profit and loss …”

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

„… profit calculation. It is continued by the Profit and Loss account for net profits. Bookkeeping for …” „… account. The entries described below for the Trading ac-count are then recorded in the Profit and Loss …” „… ) Close-off the Trading account to the Profit and Loss account. (3) Make debit entries for all further …”

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

„… Inventory INVTrading account T/A Profit and Loss-20X9 P&L Figure 23.2: APENDORP (Pty) Ltd.'s accounts …” „… ITL 529.20 1,764.00 1,764.00 Profit and Loss-20X7 P<rading account-20X7 T/ARetained earnings R/E …” „… ac-count is the gross profit. The Trading ac-count is closed-off to the Profit and Loss account. DR …”

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

„… b/d 102,000.00 P/C 102,000.00 Drawings DRWTrading account-20X2 T/A Profit and Loss-20X2 P&L Figure …” „… and is closed-off to the Profit and Loss account. The gross profit earned by Julia Saldanha equates …” „… Trading ac-count and the Profit and Loss account. As the tuck shop is privately-owned, Julia Saldanha …”

26 Inventory Systems S. 326-351

„… to the Profit and Loss account. We close-off the Trading account to profit and loss. DR T …” „… account-20X3 T/A Profit and Loss-20X3 P&L D C D Cc/d 2,595.00 P&L 2,595.00 c/d 6,055.00 P&L 6,055.00 b/d …” „… . This amount is transferred to the Profit and Loss account by closing-off the Trading account thereto …”

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

„… Depreciation-20X9 DPRLabour-20X9 LAB Sales-20X9 REVTrading account-20X9 T/A Profit and Loss-20X9 P&LD COV …” „… investment. T.L. vanGuard is personally reliable for the bank account. The firm VANGUARD is a pie baking and …” „… business. Draw-ings and privately deployment of busi-ness assets are not recorded through profit or loss …”

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

„… . Below, we record the Bookkeeping entries for MONTAGU (Pty) Ltd. and set up a Profit and Loss account in …” „… profit calculation at ASHTON Ltd., we apply a Trading account and a Profit and Loss account. With the …” „… the Profit and Loss account. The Purchase account and the Sales account are closed-off to the Trading …”

29 Trial Balance S. 404-423

„… Trading Account .............. 3,080.00 EUR CR Profit and Loss .............. 3,080.00 EUR For …” „… or to the Profit and Loss account. Observe the adjusted trial balance for PENTZ Ltd. in Figure 29.5 …” „… Profit and Loss account. The value for merchandise goods sold is the cost of purchase for all wetsuits …”

40 Abbreviations S. 607-610

„… Owners Equity P Profit /p Payable /p per Piece P&L Profit and Loss P1L Profit and Loss in 20X1 P/C …” „… Shareholder for Dividend StB Steuerberater, tax attorney STY Stationary Expenses T/A Trading Account T …” „… FG Finished Goods FGI Finished Goods Inventories Fin Finance GP Gross Profit GST Goods and …”

39 Books of Original Entry S. 593-606

„… to the Trading account or the Profit and Loss account. DR Sales …” „… transferred to the Profit and Loss account by the next Bookkeeping entry. DR Trading Account …” „… 17,000.00 b/d 11,112.50 R/E 11,112.50 Trading account-20X2 T/A Inventory INVProfit and Loss-20X2 P&L …”

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

„… are not cash relevant and thereafter for payments/receipts that do not count for profit or loss. Here …” „… Profit and Loss account in Figure 32.2: D C D C(1) 100,000.00 (3) 1,700.00 c/d 100,000.00 (1) 100,000.00 …” „… Profit and Loss P&L Retained earnings R/E Figure 32.3: MANSELL Ltd.’s accounts (continued) MANSELL Ltd …”

Titelei/Inhaltsverzeichnis S. 1-18

„… ..................................................................................................... 10-131 11 T-Accounts for Profit and Loss .................................................... 11-132 …” „… ........................................................................................................ 8-108 9 Profit and Loss Activities .............................................................. 9-109 …” „… ....................................................................................................... 9-118 10 Introduction to T-Accounts for Items on the Balance Sheet ...... 10-119 10.1 What is in the …”

3 Shareholders’ View S. 48-54

„… distribution is the profit for the period plus profits carried forward less loss carried from prior Ac-counting …” „… license for selling food under the name of McDonald’s Corp. They operate restaurants and take away …” „… to the annual general meetings (AGM) for them to ex-ercise their voting rights and (2) to pay them a …”

5 The Excel Accountant S. 66-82

„… ex-penses for non-manufacturing over-heads. In the header, you see STATEMENT of PROFIT & LOSS and OTHER …” „… "&" by "or". As in Account-ing language the expression profit and loss is widely in use, we stick to the …” „… file was used for the preparation of all accounts and fi-nancial statements in this textbook and for …”

38 Petty Cash Book S. 579-592

„… accounts are closed-off to its Profit and Loss account. See the Bookkeeping entries below and the accounts …” „… profit. All expenses and the revenue are recorded through the Profit and Loss ac-count. DR Profit and …” „… REVProfit and Loss-20X7 P&L Retained earnings R/E Figure 38.6: SWARTKLIP Ltd.’s accounts (continued) For …”

12 Introduction to Bookkeeping Entries S. 142-154

„… nominal accounts to the Profit and Loss account. The Bookkeeping entries for adjust-ments are as follows …” „… AUD CR P&L-Account .................. 130,000.00 AUD In the Profit and Loss account you can observe …” „… Profit and Loss account. With the reference indicating the source accounts, we easily can see what …”

17 Depreciation S. 197-212

„… account is a real account and is closed-off to the Profit and Loss account. 2. The Accumulated …” „… . The Depreciation account is a nominal account and is closed-off to the Profit and Loss account. 4. The …” „… De-preciation account as the contra ac-count for depreciation expenses. We also cover impairment losses which …”

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

„… Berkau: Basics of Accounting 6e 10-119 10 Introduction to T-Accounts for Items on the Balance …” „… behind our MS-Excel items for balance sheet and income statement by accounts. We discuss different type …” „… accounts for the preparation of financial statements. You will learn to make entries in accounts and to …”

13 Special Asset Accounts S. 155-164

„… inventories, receiva-bles, securities, prepaid expenses and cash/bank. We apply various accounts for different …” „… 6, the opening value for the bank account with Deutsche Bank is 54,000.00 EUR and for the account …” „… = 64,300.00 EUR. 13.6 Summary Asset accounts are for non-current and current assets. Asset accounts increase …”

doi.org/10.24053/9783739881836-0

Arbeitskreis Internes Rechnungswesen der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. - Säulen der Kostenrechnung

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Arbeitskreis Internes Rechnungswesen der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. (ed.)

Säulen der Kostenrechnung

2017

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4. Jonathan N. Harris (1936): What did we earn last month? S. 113-139

„… profit and loss statement that shows a profit increase when we make sales like these, and I don’t give a …” „… overhead from standard manufacturing costs for the purpose of securing a monthly profit and loss statement …” „… Accounts, Etc. 5 – Departmental Manufacturing Variances Statements 6A – Divisional Profit and Loss …”

15. Joel S. Demski / Gerald A. Feltham (1976): Cost Determination S. 335-351

„… profit. However, judgment and understanding are required in using marginal income figures for this …” „… often use one type of measure for a set of managers and account for individual differences by …” „… . Advocacy and critique. Hrsg. von J. S. Coleman und T. J. Fararo. Newbury Park u. a. 2007, S. 3–30. Luft …”

doi.org/10.15358/9783800652884

Bettina Stoke-Borchert - Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

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Bettina Stoke-Borchert

Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

Series: BeckLex

Volume 2021

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Seite 709 – 713 S. 709-713

„… (recoverable) in respect of the taxable profit (tax loss) for a period.T3tax, domestic ~ inländische Steuer …” „… differences; (b) the carry forward of unused tax losses; and (c) the carry forward of unused tax credits.T4tax …” „… loss carryforwards and tax credits that can be utilised, as well as interest carried forward.T5tax …”

Seite 714 – 718 S. 714-718

„… is clear. For example, an entity may use the term “net income” to describe profit or loss.T34total …” „… and losses recognised directly in equity and consolidated net income/net loss for the financial year.T …” „… IAS 1 uses the terms “other comprehensive income”, “profit or loss” and “total comprehensive income …”

Seite 311 – 315 S. 311-315

„… Gewinnab-führungs- oder ~s abgeführte Gewinne profits transferred on the basis of profit pooling, profit and loss …” „… right to participate in profits or losses.Teilhafter (Syn.: Kommanditist) limited partner.Teilhafter …” „… ; ~ Anfangskapital opening balance, total; ~ aus Gewinn oder Verlust und sonstigem Ergebnis total of profit or loss …”

Seite 719 – 723 S. 719-723

„… each other (“cross-stream transactions”), intragroup profits and losses are eliminated on the basis of …” „… accordance with the HGB and GASs.T48transaction price (for a contract with a customer) IFRS 15 …” „… ~ Überweisung; fraudulent ~ betrügerische Übertragung; loss ~ Verlustab-führung; profit and loss …”

Seite 141 – 145 S. 141-145

„… Verbindlichkeiten aus Lieferungen und Leistungen trade accounts receivable and payable; ~, Wertpapiere und positive …” „… (Verlust) aus den fortzuführenden Geschäftsbereichen profit (loss) from continuing …” „… fortzuführenden Geschäft profit or loss from continuing operations.Forward, Termingeschäft (~) forward …”

Seite 21 – 25 S. 21-25

„… disclosure requirements for specific transactions and other events.Angaben data, information; notes …” „… fixed assets.Anlage, ~ - und Kapitalkonten assets and capital accounts.Anlagen im Bau assets under …” „… markets.Änderungsauftrag change order.Änderungsgewinne oder -verluste IFRS 9 modification gain or lossDer Betrag, der sich …”

doi.org/10.15358/9783800663064

Annette Bosewitz, René Bosewitz - Business English für Controlling & Finance inkl. Zugang Sprachportal

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Annette Bosewitz, René Bosewitz

Business English für Controlling & Finance inkl. Zugang Sprachportal

2019

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3 Gewinn- und Verlustrechnung S. 39-52

„… Beispiel: Mindestanforderungen Profit-&-Loss-Statements Profit and Loss Account for the financial year …” „… Mindestanforderungen mit Beispielberechnungen 41 Profit and Loss Account for the financial year ended 31 December 20XX …” „… . Profit and Loss Account for the financial year ending 31 March 20XX  EUR’000  EUR’000 Sales 34,252 Cost …”

Anhang S. 219-274

„… facility Produktionsanlage profit Gewinn profit & loss account Gewinn- und Verlustrechnung profit and loss …” „… loss account. Wir müssen eine Gewinn- und Verlustrechnung aufstellen. We cannot predict our profits …” „… Verlustrechnung profit & loss account income statement Grundkapital share capital capital stock Grundsteuer rates …”

6 Betriebswirtschaftliche Kennzahlen S. 79-92

„… equity and liabilities 2,667,000 2,235,000 Profit and Loss Account for the financial year ended 31 …” „… Betriebswirtschaftliche Kennzahlen 88 Profit and Loss Account for the financial year ended 31 December 20XX 20XX Previous …” „… eingesetzten Kapitals messen. The information is extrapolated from the balance sheet and the profit & loss …”

5 Grundsätze der internationalen Rechnungslegung nach IFRS und US-GAAP S. 67-78

„… stands for the International Accounting Standards Board. Die Festlegung der International Finance and …” „… provide a global framework for companies in order to prepare and disclose their financial statements …” „… . The standards were set up in order to create stability and clarity for the financial world. Diese …”

4 Bilanzpräsentation und Zahlen erfragen S. 53-66

„… tomorrow at 10 am to deal with the profit & loss account. 4.3 Zahlen der Bilanz am Telefon erfragen The …” „… Previous year Assets Current Assets: Cash and cash equivalents 2,514 2,150 Accounts receivable 1,023 950 …” „… the Current Assets which include cash and accounts receivable. In the next section we have the Fixed …”

8 Kostenrechnung und Gewinnschwelle S. 107-120

„… between the total costs and the selling price is the profit margin. Aus der Differenz zwischen den …” „… , though I believe you haven’t taken … into account. Das mag sein, trotzdem glaube ich, dass Sie … nicht …” „… happens with work that isn’t complete? I mean work-inprogress. Ian McRailey: Yes, well, for example we …”

12 Rechnungsprüfung und Berichtswesen S. 165-176

„… , their task is to check the accounts and the work done by the accountants. In diesem Modul wird die …” „… audits External audits Treasury Management accounting Financial accounting Profit & Loss Balance Sheet …” „… Rechnungsprüfungsberichts beschreiben In principle the accounts must be prudent and conservative. Grundsätzlich müssen die …”

13 Finanzmanagement und Mahnwesen S. 177-188

„… that we didn’t clear our accounts for April. Jeffrey Slick: Well, I do keep an eye on the larger bills …” „… and accounts. £ 40,000, wasn’t it? Alexander Caller: That’s exactly right. Actually, it was invoice …” „… Management accounting Financial accounting Profit & Loss Balance Sheet Abb. 30: Organigramm 13.1.1 …”

doi.org/10.34157/9783648122990

Annette Bosewitz, René Bosewitz - Controlling-Fachbegriffe Deutsch-Englisch, Englisch-Deutsch - inkl. Arbeitshilfen online

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Annette Bosewitz, René Bosewitz

Controlling-Fachbegriffe Deutsch-Englisch, Englisch-Deutsch - inkl. Arbeitshilfen online

2018

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2 Wörterbuch Englisch-Deutsch S. 101-182

„… 115 changeover Umstellung changes in allowances for losses on loans and advances Entwicklung …” „… net loss Konzernfehlbetrag consolidated net profit Konzern- überschuss consolidated net profit for …” „… the period Konzernjahresüberschuss consolidated profit/loss for the period Konzernjahresergebnis …”

1 Wörterbuch Deutsch-Englisch S. 15-100

„… ) Anzahlung, geleistete ~ auf Sachanlagen und Anlagen im Bau payment on account for property, plant and …” „… Beherrschungs- und Ergebnisabführungsvertrag control and profit/ loss transfer agreement …” „… profit/loss; earnings; result Ergebnis der betrieblichen Geschäftstätigkeit earnings before interest and …”

5 Formulierungen und Textbausteine für die Kommunikation S. 233-252

„… profit & loss account. Der Gewinn vor Steuern ist im Vergleich zum Vorjahr deutlich gestiegen. The …” „… Rechnungsabteilung. I do apologise for the error made by our accounts department. Reklamieren 5 241 Da ist …” „… problem and call you back immediately. Wie können wir das wieder gutmachen? How can we make up for the …”

4 Formulierungen und Textbausteine für den Schriftverkehr S. 215-232

„… . Wir müssen eine Gewinn- und Verlustrechnung aufstellen. We have to create a profit and loss account …” „… vom… und bitten um Zusendung von… We thank you for your quotation of… and should be glad if you …” „… : … Please send me the following articles and charge them to my account:… Bitte liefern Sie uns die …”

3 Kommentierungen und Erläuterungen S. 183-214

„… P/E ratio Kurs-Gewinn-Verhältnis P&L Profit and loss Gewinn und Verlust QA Quality assurance …” „… € € Kommentierungen und Erläuterungen 210 Gewinn- und Verlustrechnung Income statement; Profit & loss account …” „… eines Dritten. Pauschalwertberichtigung general allowance for doubtful accounts Wertberichtigung von …”

doi.org/10.34157/9783648120323

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