Werner Seebacher - Management Accounting. Workbook 2

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"Management Accounting. Workbook 2 – Profit Plan | Finance Plan | ­Budgeted Balance Sheet" is based on the textbook «Management Accounting.». It is meant to be a supplement to the textbook «Management Accounting.» and to the «Workbook 1 – Balance Sheet | Profit/Loss Account».
The textbook «Management Accounting.» deals with the «Big Picture» – the Accounting/Controlling Overall Context – as well as with the elements presenting this connection: Balance Sheet | Profit/Loss Account | Profit Plan | Finance Plan | Budgeted Balance Sheet.
In the «Workbook 2 – Profit Plan | Finance Plan | Budgeted Balance Sheet» the effects of concrete accounting/controlling activities and business cases in and on profit plan, finance plan and budgeted balance sheet are presented and explained. The presentation is in form of case studies.
Following the examples which deal with individual business activities each, the mathematical connections between profit plan, finance plan and budgeted balance sheet are presented in a comprehensive case study.
"Management Accounting. Workbook 2 – Profit Plan | Finance Plan | Budgeted Balance Sheet" is directed towards students and practitioners – to students doing business courses in the framework of their basic education or their introductory semesters respectively, to students doing postgraduate ­programs as well as practitioners in management jobs."

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Werner Seebacher

Management Accounting.

workbook 2

Profit Plan | Finance Plan | Budgeted Balance Sheet

Author

Werner Seebacher

ISBN 978-3-752985-21-4

First Edition 2020

www.management-accounting.net

Prohibition of photocopy | Prohibition of multiplication

The free use of this book – rule of multiplication for use in schools and universities – cannot be applied on this book, as it has been intended for individual teaching purposes from its quality and its specification (see § 42 Abs 6 öUrhG; § 53 Abs 3 dtUrhG). Any multiplication can be fair use only with prior approval by the author.

Disclaimer of liability

Please note that despite careful processing all data, annotations, presentations and calculations in this book, as well as in the numerical examples given, are made without warranty and that the author refuses to accept any liability.

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FOREWORD Management Accounting Workbook 2 Profit Plan Finance Plan Budgeted - фото 1

“Management Accounting. Workbook 2 – Profit Plan | Finance Plan | ­Budgeted Balance Sheet” is based on the textbook “Management Accounting.”. It is meant to be a supplement to the textbook “Management Accounting.” and to the “Workbook 1 – Balance Sheet | Profit/Loss Account”.

The textbook “Management Accounting.” deals with the “Big Picture” – the Accounting/Controlling Overall Context – as well as with the elements presenting this connection: Balance Sheet | Profit/Loss Account | Profit Plan | Finance Plan | Budgeted Balance Sheet.

In the “Workbook 2 – Profit Plan | Finance Plan | Budgeted Balance Sheet” the effects of concrete accounting/controlling activities and business cases in and on profit plan, finance plan and budgeted balance sheet are presented and explained. The presentation is in form of case studies.

Following the examples which deal with individual business activities each, the mathematical connections between profit plan, finance plan and budgeted balance sheet are presented in a comprehensive case study.

“Management Accounting. Workbook 2 – Profit Plan | Finance Plan | Budgeted Balance Sheet” is directed towards students and practitioners – to students doing business courses in the framework of their basic education or their introductory semesters respectively, to students doing postgraduate ­programs as well as practitioners in management jobs.

Table of Contents

Introduction and Survey of the Contents Numerical Examples 1 Foundation of - фото 2

Introduction and Survey of the Contents

Numerical Examples

1. Foundation of an ­Enterprise

2. Capital Increase

3. Dividend

4. Investment

5. Financing

6. Investment and Financing

7. Purchase/Use of Goods, Turnover/­Sales, Bank Account

8. Purchase/Use of Goods, Turnover/Sales, ­Receivables, ­Liabilities

9. Deferred Charges

10. Deferred Charges, ­Subsequent Year

11. Deferred Charges, ­Subsequent Year, Continuation

12. Deferred Income

13. Deferred Income, ­Subsequent Year

14. Deferred Income, ­Subsequent Year, Continuation

15. Provision, Formation

16. Provision, Reversal

17. Provision, Payment

18. Asset Disposal

19. Sale and Lease Back

20. Goods on Own Account

Case Study

Author

Method

List of Relevant Literature

Index of Figures

Introduction and Survey of the Contents The textbook Management Accounting - фото 3

Introduction and Survey of the Contents

The textbook Management Accounting which forms the basis for the Workbook - фото 4

The textbook “Management Accounting.”, which forms the basis for the “Workbook 2 – Profit Plan | Finance Plan | Budgeted Balance Sheet” gives a comprehensive overview on the topic Accounting/Controlling. It deals with the contents of and the connections between the accounting/controlling elements Balance Sheet, Profit/Loss Account, Contribution Margin Costing, Results Statement, Profit Plan, Finance Plan and Budgeted Balance Sheet.

The approach which is used in “Management Accounting.” communicates the “Accounting/Controlling Overall Context”. It is based on the consideration that two central elements form the basic structure for the presentation of business activities in accounting/controlling of an enterprise:

The first of these two connections is the basic connection between Balance Sheet and Profit/Loss Account. This connection is dealt with – in form of case studies – in the “Workbook 1 – Balance Sheet | Profit/Loss Account”.

The second central connection is based on the interaction of the components result (profit or loss respectively), liquidity (financial solvency) and balance sheet and is represented – in a future-oriented way – by the elements Profit Plan, Finance Plan and Budgeted Balance Sheet. This connection is presented in the “Workbook 2 – Profit Plan | Finance Plan | Budgeted Balance Sheet” in its concrete numerical effects.

The connections described can be applied independent of national and international trade and tax law regulations and like that, they can be applied universally.

In the “Workbook 2 – Profit Plan | Finance Plan | Budgeted Balance Sheet” business activities in enterprises are communicated in form of case studies or numerical examples respectively; they present and annotate the concrete numerical effects of these business activities in and on profit plan, finance plan and budgeted balance sheet – step by step and in detail.

For doing so numerical examples are used which have already been introduced basically in the textbook “Management Accounting.” and which are now presented in the “Workbook 2 – Profit Plan | Finance Plan | Budgeted Balance Sheet” in more detail and in individual steps. Additional numerical examples are presented leading further beyond, presenting additional typical business activities or business cases in enterprises.

Supplementing the examples which deal with individual business activi­ties each, the connections between profit plan, finance plan and budgeted balance sheet are presented in a comprehensive case study. In the case study, on the one hand, the mathematical connections between profit plan, finance plan and budgeted balance sheet are to be presented, on the other hand, by developing the case study step by step, the typical procedure in the framework of compiling a budgeting calculation is to be demonstrated.

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