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Buchführung Und Jahresabschluß by Gottfried Bähr, Wolf F. Fischer-Winkelmann

Buchführung Und Jahresabschluß

by Gottfried Bähr , Wolf F. Fischer-Winkelmann
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Book cover type: Paperback
  • ISBN13: 9783409114011
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 461
  • Original Price: EUR 65.41
  • Language: German
  • Edition: 2. Aufl. 1987
  • Item Weight: 758 grams
  • BISAC Subject(s): Management Science

A: Buchführung und Abschluß.- I. Grundlagen der Buchführung.- II. Inventur, Inventar und Bilanz.- III. Wertveränderungen in der Bilanz.- IV. Die Buchung auf Bestandskonten.- V. Die Buchung auf dem Eigenkapitalkonto.- VI. Die Buchung auf gemischten Konten.- VII. Kontenrahmen und Kontenplan.- VIII. Grundlagen der Verbuchung im Einkaufs-und Verkaufsbereich.- IX. Die Umsatzsteuer in der Buchführung.- X. Bilanzmäßige Abschreibungen und Wertberichtigungen.- XI. Personalkosten und Steuern.- XII. Buchungen im Rahmen des Wertpapierverkehrs und der langfristigen Verbindlichkeiten.- XIII. Buchungen im Wechselverkehr.- XIV. Die zeitlichen Abgrenzungen.- XV. Jahresabschlußtechnik.- XVI. Die Organisation der Buchführung.- XVII. Stellung der Buchhaltung im Rechnungswesen der Unternehmung.- B: Jahresabschluß.- I. Vorbemerkungen.- II. Bilanz und Gewinn-und Verlustrechnung.- III. Bilanzierung im engeren Sinne: Der Ansatz eines Bilanzpostens dem Grunde nach.- IV. Bewertung: Der Ansatz eines Bilanzpostens der Höhe nach.- V. Der Anhang als Bestandteil des Jahresabschlusses von Kapitalgesellschaften.- VI. Der Lagebericht.- Anhang:.- Industrie-Kontenrahmen (IKR).- Gliederung der großen Kapitalgesellschaft:.- Aufgaben und Lösungen:.- Literaturhinweise.

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