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Buchführung Der Kreditinstitute: Lehrbuch by Werner Markmann

Buchführung Der Kreditinstitute: Lehrbuch

by Werner Markmann
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Book cover type: Paperback
  • ISBN13: 9783409420662
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 288
  • Original Price: EUR 42.05
  • Language: German
  • Edition: 1990
  • Item Weight: 486 grams
  • BISAC Subject(s): Economics / General

Die, Buchf�hrung der Kreditinstitute" ist ein Lehr-und Arbeitsbuch f�r die - Auszubildenden der Kreditinstitute bei ihrer Arbeit im Bankbetrieb und in den Bankfachklas- sen der kaufm�nnischen Berufsschulen, - Mitarbeiter der Kreditinstitute bei der Einarbeitung in das Rechnungswesen der Kreditinstitute, - Studenten der Wirtschaftswissenschaften mit Zielrichtung Bankbetriebslehre bei dem Erwerb der Kenntnisse in den prop�deutischen Fachgebieten. Das auf die Praxis bezogene und methodisch aufbereitete Sachbuch gr�ndet sich auf - die Verordnung �ber die Berufsausbildung zum Bankkaufmann, - den Rahmenlehrplan Bankkaufmann der st�ndigen Konferenz der Kultusminister der L�nder der Bundesrepublik Deutschland. Das Buch will folgende Ziele erreichen: - Vertrautheit und Beherrschung der Grunds�tze des Systems der doppelten Buchf�hrung im all- gemeinen und der Kreditinstitute im besonderen, - Bewu tsein f�r die Erfassung der sich aus der Buchf�hrung ergebenden bankbetrieblichen - sammenh�nge und Probleme sowie die Einsicht und das Verst�ndnis f�r ihre L�sung. Wo immer m�glich, wird in der "Buchf�hrung der Kreditinstitute" nach folgendem System gear- beitet - Aktuelle Rechtsgrundlage - betriebswirtschaftliche Vorbemerkung - Beispiel eines Gesch�ftsfalles aus der Praxis - Buchung als L�sung - Erkl�rung der Buchung - Hervorhebung des Wesentlichen unter "Merken Sie" - Abschlu der Konten in die interne Bilanz - ver�ffentlichter Abschlu in der Formblattbilanz - erl�uternde Anmerkung - �bung in einem angemessenen Umfang. Zur Vorbereitung auf die Bankgehilfenpr�fung dienen �bungsaufgaben im Anhang. Aus der Vielfalt der sich aus den verschiedenen Kontenrahmen im Kreditgewerbe ergebenden Kontenbe- zeichnungen wurden die gebr�uchlichsten f�r dieses Buchausgew�hlt. Andere Kontennamen k�nnen von jedem bei den �bungen verwendet werden.

Oberstudiendirektor Werner Markmann ist Leiter einer großen kaufmännischen Schule in Stuttgart.

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