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Bank- Und Sparkassen-Buchführung by Schwemmer Otto

Bank- Und Sparkassen-Buchführung

by Schwemmer Otto
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Book cover type: Paperback
  • ISBN13: 9783409420617
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 304
  • Original Price: EUR 51.39
  • Language: German
  • Edition: 1972
  • Item Weight: 486 grams
  • BISAC Subject(s): General

Das vorliegende Lehr- und Arbeitsbuch ist vornehmlich für Auszubildende in Kreditinstituten bestimmt. Es baut auf den Erfahrungen auf, welche die Verfasser jahrzehntelang im Unterricht in Bankfachklassen gewonnen haben. Als Einführung in das System der doppelten Buchführung wurde die Wareu- handelsbuchführung gewählt, und zwar aus dem Gedanken heraus, da die Lernenden zuerst dieses leichter verständliche System beherrschen sollten, ehe sie sich den abstrakten Begriffen der Bank-und Sparkassen-Buchführung zuwenden. Um einen methodisch klaren Aufbau zu erzielen, wurde für jeden Geschäfts- fall folgender Aufbau gewählt: Beispiel, Buchung, Erklärung, Übungen. Die zahlreichen Übungen ermöglichen den Lehrkräften einen Arbeitsunter- richt und den Lernenden ein intensives Üben. Die Verschiedenartigkeit der Kontenrahmen im Kreditgewerbe hat die Ver- fasser veranla t, Kontenbezeichnungen und Buchungssätze zu wählen, die möglichst allen Gruppen der Kreditinstitute gerecht werden. Abweichungen von den Buchungen der Praxis lassen sich dadurch nicht immer vermeiden. Den Verfassern geht es um die Weckung des Verständnisses bankbetrieb- licher Zusammenhänge und um die Vermittlung der Befähigung, solche Zu- sammenhänge in Buchungen umzuformen. Ein KC pitel über moderne Buch- führungstechnik wurde deshalb in das vorliegende Buch nicht aufgenommen. Allen Kreditinstituten und ihren Verbänden danken wir dafür, da sie uns bereitwillig und umfassend geholfen haben, dieses Buch zu schaffen.

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