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Buchführung Und Bilanzen: Eine Anleitung Für Technisch Gebildete by G. Glockemeier

Buchführung Und Bilanzen: Eine Anleitung Für Technisch Gebildete

by G. Glockemeier
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Book cover type: Paperback
  • ISBN13: 9783642897535
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Springer
  • Publisher Imprint: Springer
  • Publication Date:
  • Pages: 76
  • Original Price: EUR 51.39
  • Language: German
  • Edition: 1909
  • Item Weight: 109 grams
  • BISAC Subject(s): Economics / General

Das Buch will einen Leitfaden zur Einfiihrung in das Verstandnis von Buchfiihrung und Bilanzen schaffen; es vermeidet dabei die in sonstigen Werken gleicher Materie iibliche kaufmannische Erklarungsweise, die zwar eine durch Tradition geheiligte, dabei aber so eigenartige ist, da13 sie dem technisch Gebildeten fremdartig erscheinen mu , und bedient sich statt des sen der Mathematik. Friedrichssegen, September 1909. Del' Verfasser. Inhaltsverzeichnis. Beit .. I. Die Konten . 1 II. Die Buchungen 11 1. Bestandbuchungen . 12 Ergebnis buchungen 2. 14 III. Buchungsbeispiele . 19 Bestandbuchungen. . 1. 19 2. Ergebnisbuchungen Ill) a) Rei GeschUtsvorfiillen mit sofortiger Gewinn- oder Verlustfeststellung 25 b) Ergebnisbuchungen mit Hilfe der Inventur . 27 Einige spezielle Buchungen. IV. 37 1. Kapitalkonto 37 2. Gewinn- und Verlustkonto. 38 3. Doppelkonten . 41 4. Fabrikationskonto . 43 5. Kontenzusammenstellung 48 V. Die Bilanz. 50 Die BUcher der kaufmiinn.ischen Buchhaltung. 61 VI. Einfuhrung in das Lesen einer Bilanz 63 I. Die Konten. Wie bei einer technischen Konstruktion die zeichnerische Wiedergabe als Pendant zu dem im Geiste erfolgenden Entwurf unentbehrlich ist, so ist auch die systematische schriftliche Wieder-- gabe, die nBuchung", der einzelnen Geschitftsvorfitlle in jedem kaufmltnnischen und industriellen Betriebe kleineren oder gro13eren Umfangs conditio sine qua non; denn nur so ist es moglich, jeder- zeit ein Bild fiber die Lage des Unternehmens zu gewinnen, die Fiille von Geschitftsvorfallen dem Gedl1chtnis zu erhalten und ihren Einflu13 auf den Gang des U nternehmens ersichtlich zu machen. Diese systematische Wiedergabe erfolgt durch die doppelte Buchfiihrung.

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