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Betriebliches Rechnungswesen: 1 Buchführung Und Bilanzen by Joachim Koch

Betriebliches Rechnungswesen: 1 Buchführung Und Bilanzen

by Joachim Koch
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Book cover type: Paperback
  • ISBN13: 9783790804423
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Physica-Verlag
  • Publisher Imprint: Physica-Verlag
  • Publication Date:
  • Pages: 354
  • Original Price: EUR 46.72
  • Language: German
  • Edition: 2., Uberarb. U.
  • Item Weight: 590 grams
  • BISAC Subject(s): Accounting / General

Dieses Lehrbuch führt in den Bereich des Rechnungswesens ein, dem aufgrund seines Informationsgehaltes für externe Interessenten besondere Bedeutung zukommt. In der nun zweiten Auflage werden neben der eigentlichen Buchführung - jetzt nach dem Industriekontenrahmen 1986 - die handels- und steuerrechtlichen Vorschriften des Bilanzansatzes, des Jahresabschlusses und der Bewertung auf Basis des neuen HGB und unter Berücksichtigung der Steuerreform 1990 umfassend dargestellt. Weiter ist die EDV-Buchführung im Rahmen allgemeiner Software-Anwendungen zu gro en Teilen neu aufbereitet und zusätzlich im Rahmen der Buchungstechniken erläutert worden. Das Software-Beispiel bezieht sich auf den aktuellsten Stand der Software "rhvFibu - Version V2.01". Neu ist auch das Stichwortverzeichnis im Anhang des Buches. Die Veröffentlichung soll den Leser befähigen, im Bereich der Finanzbuchhaltung mit EDV, der entsprechenden Programmierung oder der DV-Organisation tätig zu werden. Einsetzbar ist das Buch sowohl im Bereich Ausbildung an höheren Berufsfachschulen (einschlie lich der Fachoberschulen und Wirtschaftsgymnasien) und an Fachhochschulen, als auch in der Fortbildung an Fachschulen. Im letzteren Bereich werden die ersten Abschnitte über die Buchführungsmethoden gern zur Wiederholung und Vertiefung nachgearbeitet. Selbstverständlich bietet sich die Unterlage auch als Nachschlagewerk für den Praktiker an.

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