Doppelte Buchhaltung Und Kontenrahmen

Name: Doppelte Buchhaltung Und Kontenrahmen
Brand: Gabler Verlag
SKU: 9783663126478
Price: 3432.0 INR
Availability: InStock

by Wilhelm Kalveram

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ISBN13: 9783663126478
Binding: Paperback
Subject: N/A
Publisher: Gabler Verlag
Publisher Imprint: Gabler Verlag
Publication Date: January 1, 1968
Pages: 154
Original Price: EUR 46.72
Language: German
Edition: 6. Aufl. 1968
Item Weight: 241 grams
BISAC Subject(s): General

About The Book

Die allgemeine Beliebtheit, der sich die Werke von Professor Kalver m er- freuen, machte eine Neuauflage seines "Industriellen Rechnungswesens" not- wendig. Das Werk umfa t drei B�nde. Der vorliegende Band I "Doppelte Buchhaltung und Kontenrahmen" bringt eine ausf�hrliche Darstellung der Finanzbuchhal- tung. Im Mittelpunkt der Ausf�hrungen steht die praktische Buchungsarbeit. wie sie der Bilanzbuchhalter eines Industriebetriebes bei seiner t�glichen Arbeit und beim Abschlu zu bew�ltigen hat. Daneben wird jedoch auch den Grund- lagen der Buchf�hrung, dem Buchhaltungssystem und der Buchf�hrungsorgani- sation auf Grund des Kontenrahmens breiter Raum gewidmet. Die Betriebs- abrechnung wird nur in ihren Grundz�gen erl�utert, um einen Gesamt�berblick �ber das industrielle Rechnungswesen zu geben und sie gegen�ber der Finanz- buchhaltung abgrenzen zu k�nnen. Sie wird gesondert in Band II dargestellt. Band III enth�lt die "Kostenrechnung" einschlie lich der Plankostenrechnung. Wir hoffen, da das Werk in seiner jetzigen Form zu den vielen alten Freunden neue gewinnen und sowohl dem akademischen Nachwuchs als auch den Be- trieben wertvolle Dienste leisten wird. Der Verlag Inhaltsverzeichnis Seite I. Das System der doppelten Buchhaltung 17 1. Das Rechnungswesen der Unternehmung ................................ 17 2. Aufgaben der Buchhaltung .............................................. 18 3. Die Inventur ............................................................ 20 a) Wesen ................................................................ 20 b) Rechtliche Bestimmungen . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . 20 . . . . . . . . . . . . . c) Technik der Inventur . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . .22 . . . . . . . . . . . . . . d) Laufende (permanente) Inventur ...................................... 23 e) Bewertung ............................................................ 24 4. Die Bilanz . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . 26 . . . . . . . . . . . . . . . . . . . a) Wesen ................................................................ 26 b) Bilanzinhalt .......................... " . . . . . . . . . . . . . . . . . . . . 27 . . . . . . . . . .

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