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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: 9783663125594
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 465
  • Original Price: EUR 46.72
  • Language: German
  • Edition: 1958
  • Item Weight: 654 grams
  • BISAC Subject(s): Accounting / Managerial

Das vorliegende Buch ist in erster Linie dazu bestimmt, dem bereits in der Buchführung Bewanderten die Auffrischung seiner Kennmisse zu ermöglichen und in Zweifelsfällen als Nachschlagebuch zu dienen. Es soll aber auch den Lernenden, insbesondere den Autodidakt, in die Systematik der Buchhaltung einfUhren und ihn in leicht verständ- lieber Darstellung mitden Grundlagen und der Technik der doppelten Buchführung ver- traut machen. Auf ausführliche Erläuterungen und Lösungen zu den gestellten Aufgaben ist daher besonderer Wert gelegt worden. Die Aufgaben sind nach dem Grad der Schwierigkeit, beginnend mit den Anfangsgrün- den, methodisch aufgebaut. Kurze Abhandlungen am Beginn der einzelnen Abschnitte fUhren in die jeweilige Materie ein. Dabei werden auch wirtschaftliche, betriebswirt- schaftliche, steuerliche und handelsrechtliche Gesichtspunkte erörtert, soweit sie fUr den Buchhalter von besonderem Interesse sind. Eine erschöpfende Einfilhrung in diese Ge- biete kann und soll das Buch jedoch nicht geben. Theoretische Fragen werden nur dann besprochen, wenn sie für die Praxis des Buchhalters von Bedeutung sind. Im ersten Teil wird die Buchführung des Einzelhandels und Grasshandels dargestellt. Die Buchführung der Gesellschaften wird dabei in besonderen Abschnitten behandelt. Der zweite Teil bringt eine Einführung in das umfangreiche Gebiet der industriellen Buch- führung. Der Buchhalter muss auch in der Lage sein, die Buchführung auszuwerten, die Ordnungs- mässigkeit der Buchführung, die Wirtschaftlichkeit der Betriebsgebarung zu prüfen und zu überwachen und seine Erkenntnisse zum Wohle des Betriebs auszunutzen. Es ist daher ein besonderer Abschnitt über Betriebskennziffern, Kritik der Bilanz und GV -Rechnung und Ordnungsmässigkeit der Buchführung beigefügt, der in diese Gebiete einführt.

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