Der Praktische Fall: Das Gesamte Rechnungswesen in Aufgaben Und Lösungen
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Die 7. Auflage des "Praktischen Falls" ist vollig neu entwickelt worden. Der Gesamtstoff wurde entsprechend dem Aufbau des Paralle1werks "Das Rech- nungswesen" neu gegliedert und aufbereitet. Der "Praktische Fall" ist somit die anwendungsbezogene Erganzung des "Rechnungswesens". Dieses Werk Macht mit der Praxis des Rechnungswesens vertraut. Es verfolgt das Ziel, die fUr die Praxis relevanten Hauptgebiete des Rechnungswesens in vie1en Beispielen und ttbungen systematisch darzustellen. Aus der Fiille ihrer langjahrigen eigenen Erfahrung in Ausbildung und Praxis haben die Mitarbeiter dieses Werkes insbesondere solche Stoffgebiete ausgewahlt, die die Problematik erhellen und dem Praktiker Hinweise und handfeste Hilfen fUr seine Tatigkeit geben. AuBerdem wurden einschlagige Fachpriifungen ausgewertet, so daB ein wertvolles Riistzeug fUr diejenigen vorliegt, die sich auf die Bilanzbuchhalter- priifung vorbereiten wollen. Der "Praktische Fall" ist kein Buch zum Lesen. Es ist vielmehr-wie der Name schon verdeutlicht - ein Arbeitswerk zum ttben, zum rechnerischen Nachvoll- ziehen erfahrener und niedergelegter Praxis. AusfUhrliche Beispiele und Fiille mit Einfiihrungen in den Problemkreis, mit priizisen Aufgabenstellungen sowie mit ausfiihrlichen und kommentierenden Losungen dienen der Erarbeitung rechnerischer und buchhalterischer Fertigkeiten; Aufgaben mit Losungen ver- festigen diese durch iibende Anwendung. Die Art der Darstellung ermoglicht eine stiindige und sofortige Kontrolle des Wissens- und Fertigkeitsstandes, ver- schafft Erfolgserlebnisse und gibt damit AnstoBe zur weiteren aktiven Erarbei- tung des Stoffes. Diese Darstellungsform schafft die Voraussetzung fiir einen wirkungsvollen Selbstunterricht. Zum Gelingen dieses Werkes haben vor allem die Mitarbeiter mit ihren Fach- kenntnissen und praktischen sowie padagogischen Erfahrungen beigetragen.
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