Das Rechnungswesen in Der Abschlußprüfung Des Bankkaufmanns: Buchführung, Rechnen, Datenverarbeitung, Betriebsorganisation
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Viele Lehrbticher begleiten den Auszubildenden im Ausbildungsberuf "Bankkaufmann" von seinen ersten Lernschritten bis zur Absch1u priifung. Das vorliegende Buch ist we- der Lehrbuch noch reine Aufgabensammlung; als Einheit innerhalb einer Reihe von Leitfaden nimmt es die Absch1u priifung zum AnI fur eine Rtickschau auf die in der Ausbildung erworbenen Kenntnisse und Fahlgkeiten in den Bereichen o Rechnungswesen (Buchfiihrung und Rechnen) o Datenverarbeitung o Organisation. Anhand einzelner Aufgaben und Prtifungsfragen werden die Grundlagen dieser Prii- fungsbereiche erliiutert und in einen Zusammenhang gebracht, der dem Auszubilden- den die Priifungsanfordeningen verdeutlichen solI. Als ein nahezu unlosbares Problem hat sich hierbei die Unterschiedlichkeit der Gestal- tung erwiesen, die die Absch1u priifung "Bankkaufmann" in den Handelskammerbezir- ken und Bundesliindern trotz einer einheitlichen "Verordnung tiber die Berufsausbil- dung zum Bankkaufmann" vom 8. 2. 1979 erfahren hat. Dies betrifft die fachlichen Schwerpunkte und die Art der Aufgabenstellung. Die vorliegende Schrift beriicksich- tigt diese Ausgangslage und bemiiht sich urn eine bundesweit giiltige Darstellung der typischen Anforderungen an den Bankkaufmann, unterstellend, d der Auszubilden- de die Besonderheiten "seiner" Absch1u prtifung in seinem Ausbildungsbetrieb und seiner Berufsschule kennenlernt. Dies begriindet die zuversichtliche Annahme, griindliches Durcharbeiten der Aufgaben und Losungen den Lernenden wirksam bei seiner Prtifungsvorbereitung untersttitzen wird. Anregungen werden dankbar entgegengenommen. Bremen/Hamburg Harald Fischer Gert.Jiirgen Rehder Gerhard Lippe 5 Inhaltsverzeichnis Teil A: Buchftihrung . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 . . . . . . . . . . . Einleitung . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 . . . . . . . . . . . . I. Geschaftsvorfalle des Groflhandels . . . . . . . . . . . . . . . . . . . . . . 13 . . . . . . Aufgaben 1-7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 . . . . . . . . . . . L6sungen 1-7 ., . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 . . . . . . . . . .
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