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Repetitorium Der Buchführung: Handbuch Für Handel Und Industrie by August Klimmer

Repetitorium Der Buchführung: Handbuch Für Handel Und Industrie

by August Klimmer
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Book cover type: Paperback
  • ISBN13: 9783663125587
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 509
  • Original Price: EUR 51.39
  • Language: German
  • Edition: 2. Aufl. 1970.
  • Item Weight: 708 grams
  • BISAC Subject(s): Accounting / Managerial

Das vorliegende Buch ist in erster Linie dazu bestimmt, dem bereits in der Buchf�hrung Bewanderten die Auffrischung seiner Kenntnisse zu erm�g- lichen und in Zweifelsf�llen als Nachschlagebuch zu dienen. Es soll aber auch den Lernenden, insbesondere den Autodidakten, in die Systematik der Buchhaltung einf�hren und ihn in leichtverst�ndlicher Darstellung mit den Grundlagen und der Technik der doppelten Buchf�hrung vertraut machen. Die Kapitel sind nach dem Grad der Schwierigkeit methodisch aufgebaut. Nach einer grundlegenden Einf�hrung in die doppelte Buchf�hrung wird zun�chst das Rechnungswesen des Handels eingehend erl�utert. Alle wichtigen Buchungsf�lle werden in getrennten Abschnitten dargestellt. Weitere Kapitel behandeln die Jahresabschl�sse der einzelnen Unternehmensformen, beson- dere Gesch�ftsarten, die Industriebuchf�hrung sowie die aus Sonderanl�ssen im Leben eines Unternehmens (Umwandlung, Fusion usw. ) erforderlichen Buchungen. Der Buchhalter mu auch in der Lage sein, die Buchf�hrung auszuwerten, die Wirtschaftlichkeit der Betriebsgebarung zu pr�fen und zu �berwachen und seine Erkenntnisse auszuwerten. Ein besonderer Abschnitt ist daher der Bilanzanalyse und Bilanzkritik gewidmet, der in diese Gebiete einf�hrt. Stets werden auch wirtschaftliche, betriebswirtschaftliche, steuer- liche und handelsrechtliche Gesichtspunkte er�rtert, soweit sie f�r den Buch- halter von Interesse sind. Eine ersch�pfende Einf�hrung in diese Gebiete kann und soll das Buch jedoch nicht geben. Theoretische Fragen werden nur dann besprochen, wenn sie f�r die Buchf�hrungspraxis von Bedeutung sind. Zu allen behandelten Gebieten enth�lt das Buch zahlreiche Aufgaben mit vollst�ndigen und ausf�hrlichen L�sungen. Sie sind ein wichtiger Bestandteil desBuches; denn wer sie aufmerksam durcharbeitet, wird alle �hnlichen Buchungsf�lle l�sen k�nnen.

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