Wirtschaftsrechnen: Grundriß Der Kaufmännischen Arithmetik
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A. Vorkursus.- I. Die vier Grundrechnungsarten.- II. Dreisatzrechnung (Regeldetri).- III. Potenzieren und Radizieren.- IV. Das Rechnen mit Logarithmen.- V. Reihen.- VI. Mechanische Rechenhilfsmittel.- VII. Maß-, Gewichts- und Münzeinheiten.- VIII. Das Rechnen mit nichtdezimalen Münzen und Gewichten.- IX. Der Kettensatz.- X. Mischungs- und Gesellschaftsrechnung.- B. Prozentrechnung.- I. Prozente vom Hundert (reiner Wert).- II. Prozente auf Hundert (vermehrter Wert).- III. Prozente im Hundert (verminderter Wert).- IV. Übungsaufgaben zur Prozentrechnung.- V. Analoge Prozentsätze.- VI. Zusammengesetzte Aufgaben.- C. Zinsrechnung.- I. Zinsrechnung vom Hundert.- II. Zinsrechnung auf Hundert.- III. Zinsrechnung im Hundert.- D. Zinseszins-, Renten- und Anleiherechnung.- I. Die Zinseszinsrechnung.- II. Die Rentenrechnung.- III. Die Anleiherechnung.- E. Terminrechnung.- F. Diskontrechnung.- I. Wesen des Diskonts.- II. Diskont vom und auf Hundert.- III. Diskontierung im bürgerlichen Verkehr.- IV. Diskontierung im kaufmännischen Verkehr.- G. Kontokorrentrechnung.- I. Begriff und rechtliche Grundlagen.- II. Die Technik des Kontokorrentverkehrs.- III. Die verschiedenen Methoden der Zinsberechnung.- H. Effektenrechnung.- I. Wesen und Gliederung der Effekten.- II. Elemente der Effektenrechnung.- III. Arten der Wertpapiergeschäfte.- IV. Aktien.- V. Festverzinsliche Wertpapiere.- VI. Emission von Aktien und Obligationen.- VII. Die Rechnung mit Bezugsrechten.- VIII. Rentabilität von Kapitalanlagen in Effekten.- I. Lombardrechnung.- J. Edelmetallrechnung.- K. Münzrechnung.- L. Devisenrechnung.- I. Begriff und Arten der Devisen.- II. Arten der Devisennotierungen.- III. Berechnung der Devisenparität auf Grund der Ausmünzungsverhältnisse.- IV. Devisenverkehr in Deutschland.- V.Kursnotierungen.- VI. Devisenumrechnung.- VII. Abrechnungen von Devisengeschäften.- M. Devisenarbitrage.- I. Wesen und Arten.- II. Ausgleichsarbitrage.- III. Differenzarbitrage.- IV. Geldanlagen und -aufnahmen im Ausland (Zinsarbitrage und Swapgeschäft).- N. Warenkalkulation.- I. Wesen der Kalkulation.- II. Kosten des Warenbezugs.- III. Gemeinkosten der Verwaltung und des Vertriebs.- IV. Lieferklauseln im Inland- und im Überseeverkehr.- V. Ermittlung des Einstandspreises der Ware.- VI. Ermittlung des Verkaufspreises.- VII. Kombination von Bezugs- und Absatzkalkulation.- VIII. Differenzkalkulation.- IX. Kalkulationsverfahren.- X. Zusammengesetzte Kalkulation.- XI. Feste Kalkulationszahlen.- XII. Kalkulationstabellen.- XIII. Aufgaben zur Wiederholung.- XIV. Schwierigere Aufgaben.
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