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Buchführung Und Bilanzen by Gottfried Bähr

Buchführung Und Bilanzen

by Gottfried Bähr
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Book cover type: Paperback
  • ISBN13: 9783409140218
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 392
  • Original Price: EUR 46.68
  • Language: German
  • Edition: 1978
  • Item Weight: 531 grams
  • BISAC Subject(s): Economics / General

Einfiihrende Lehrbiicher zur Buchflihrung gibt es in sehr groBer Zahl. In der Regel sind sie je- doch auf den Unterricht an Schulen zugeschnitten. Den speziellen Bediirfnissen der Studieren- den der Wirtschaftswissenschaft an Universitaten, Gesamthochschulen, Fachhochschulen, Ver- waltungsakademien usw., in der juristischen Ausbildung, unternehmensinterner und sonstiger beruflicher Fortbildung werden diese Lehrbiicher nach den Erfahrungen der Verfasser im prak- tischen Lehrbetrieb nicht gerecht. Wer sich als Studierender einen umfassenden Dberblick iiber den Teilbereich "Buchflihrung und Bilanzen" des Betrieblichen Rechnungswesens verschaffen oder Grundkenntnisse auffrischen will, miiBte mehrere Werke unterschiedlichen Charakters zugleich erwerben und dabei z. B. folgende Nachteile in Kauf nehmen. Die meisten Lehrbiicher beschaftigen sich ausschlieBlich mit der Technik der Buchflihrung und "einfacher" Abschliisse. Eine Reihe von Buchflihrungslehrbiichern ist zudem didaktisch unzweckmaBig angelegt. Stu- dienanfanger ohne jegliche Vorkenntnisse sind beispielsweise iiberfordert, wenn sie einleitend mit Themen wie "Buchflihrungssysteme", "Stellung der Buchflihrung im betrieblichen Rech- nungswesen" usw. konfrontiert werden. Die Behandlung umsatzsteuerlicher Aspekte von Buchfiihrungsproblemen laBt sehr oft zu wiinschen iibrig. Fragen der Bewertung in Handels- und Steuerbilanz, der Konzernrechnungslegung, Bilanz- politik, Sonderbilanzen etc. werden nicht oder nur rudimentar behandelt. Es gibt zwar zu diesen Fragen ausreichend spezielle Literatur. Fiir einen Studienanfanger sind jedoch die ma- teriellen Anforderungen einerseits zu hoch angesetzt, andererseits fehlt regelmaBig die Hin- flihrung zu dem in der modernen Betriebswirtschaftslehre charakteristischen entscheidungs- orientierten Denken. Mit dem vorliegenden Werk soll die bestehende Liicke im Lehrbuchangebot geschlossen werden.

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