Werner Seebacher - Management Accounting. Workbook 1

Здесь есть возможность читать онлайн «Werner Seebacher - Management Accounting. Workbook 1» — ознакомительный отрывок электронной книги совершенно бесплатно, а после прочтения отрывка купить полную версию. В некоторых случаях можно слушать аудио, скачать через торрент в формате fb2 и присутствует краткое содержание. Жанр: unrecognised, на английском языке. Описание произведения, (предисловие) а так же отзывы посетителей доступны на портале библиотеки ЛибКат.

Management Accounting. Workbook 1: краткое содержание, описание и аннотация

Предлагаем к чтению аннотацию, описание, краткое содержание или предисловие (зависит от того, что написал сам автор книги «Management Accounting. Workbook 1»). Если вы не нашли необходимую информацию о книге — напишите в комментариях, мы постараемся отыскать её.

"Management Accounting. Workbook 1 – Balance Sheet | Profit/Loss ­Account" is based on the textbook «Management Accounting.» and is designed for supplementing the textbook «Management Accounting».
The textbook «Management Accounting.» describes in detail the Big Picture – the central overall connection in accounting/controlling – as well as the elements which affect this connection: Balance Sheet | Profit/Loss Account | Profit Plan | Finance Plan | Budgeted Balance Sheet.
The «Workbook 1 – Balance Sheet | Profit/Loss Account» is based on the textbook «Management Accounting.» and presents and explains in detail – in form of numerical examples – the effects of concrete accounting activities and business cases in and on balance sheet and profit/loss ­account.
Target groups of «Management Accounting. Workbook 1 – Balance Sheet | Profit/Loss Account» are students of economic/business courses in the framework of their basic education or in the framework of their introductory courses, students doing post-graduate programmes, as well as managers in enterprises with practical experience – all of them facing the challenge of having to understand and to apply the basic connections of accounting in enterprises – presented in and through balance sheet and profit/loss account.
"Management Accounting. Workbook 1 – Balance Sheet | Profit/Loss ­Account" is supplemented and continued by «Management Accounting. Workbook 2 – Profit Plan | Finance Plan | Budgeted Balance Sheet»."

Management Accounting. Workbook 1 — читать онлайн ознакомительный отрывок

Ниже представлен текст книги, разбитый по страницам. Система сохранения места последней прочитанной страницы, позволяет с удобством читать онлайн бесплатно книгу «Management Accounting. Workbook 1», без необходимости каждый раз заново искать на чём Вы остановились. Поставьте закладку, и сможете в любой момент перейти на страницу, на которой закончили чтение.

Тёмная тема
Сбросить

Интервал:

Закладка:

Сделать

Werner Seebacher

MANAGEMENT ACCOUNTING.

Workbook 1

Balance Sheet | Profit/Loss Account

Author

Werner Seebacher

ISBN 978-3-753100-38-8

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.

Copyright | Licensing agreements

This e-book is a work of own, intellectual creation according to § 1 Abs 1 öUrhG or § 1 dtUrhG respectively and like that, it is subject to the Act Concerning the Protection of Copyright öUrhG or dtUrhG respectively for works of language. All rights, particularly the right for duplication, distribution and translation is subject to authorization. No part of this work may be reproduced in any form without prior consent of the author, it must not be duplicated, processed or distributed by means of electronic systems. The user of an e-book is only authorized to read the contents of this e-book. The e-book must not be saved as a whole, sent by e-mail or printed out without consent of the author (§ 42 Abs 8 öUrhG; § 53 Abs 4 dtUrhG).

Download

By downloading the e-book the user commits himself to acknowledge and adhere to the copyright, utilization rights and all other property rights. The user particularly commits himself to download this work of own, intellectual creation only once for personal use.

FOREWORD Management Accounting Workbook 1 Balance Sheet ProfitLoss Account is - фото 1

“Management Accounting. Workbook 1 – Balance Sheet | Profit/Loss ­Account” is based on the textbook “Management Accounting.” and is designed for supplementing the textbook “Management Accounting”.

The textbook “Management Accounting.” describes in detail the Big Picture – the central overall connection in accounting/controlling – as well as the elements which affect this connection: Balance Sheet | Profit/Loss Account | Profit Plan | Finance Plan | Budgeted Balance Sheet.

The “Workbook 1 – Balance Sheet | Profit/Loss Account” is based on the textbook “Management Accounting.” and presents and explains in detail – in form of numerical examples – the effects of concrete accounting activities and business cases in and on balance sheet and profit/loss ­account.

Target groups of “Management Accounting. Workbook 1 – Balance Sheet | Profit/Loss Account” are students of economic/business courses in the framework of their basic education or in the framework of their introductory courses, students doing post-graduate programmes, as well as managers in enterprises with practical experience – all of them facing the challenge of having to understand and to apply the basic connections of accounting in enterprises – presented in and through balance sheet and profit/loss account.

“Management Accounting. Workbook 1 – Balance Sheet | Profit/Loss ­Account” is supplemented and continued by “Management Accounting. Workbook 2 – Profit Plan | Finance Plan | Budgeted Balance Sheet”.

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

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 1 – Balance Sheet | Profit/Loss Account” wants to give a comprehensive overview of the topic accounting/controlling – the Big Picture which shows the central elements of accounting/controlling and their connections.

“Management Accounting.” deals with the contents of and the connections between balance sheet, profit/loss account, contribution margin costing, results statement, profit plan, finance plan and budgeted balance sheet. In the operating business these elements are often viewed at and analyzed in an isolated way, although they build on a common data basis, and although there is constant interaction between them. In “Management Accounting.” the mentioned elements are linked to each other.

The approach that is used in “Management Accounting.” focuses on two central connections which form the basic structure of presenting the economic activities in accounting/controlling of an enterprise:

The first of these two connections is the basic connection between balance sheet and profit/loss account which is presented in its concrete ­numerical effects here in the “Workbook 1 – Balance Sheet | Profit/Loss Account”.

The second decisive connection is based on the interaction of the components result (profit or loss respectively), liquidity (solvency) and balance sheet which – with a view to the future – are presented through the ­elements Profit Plan, Finance Plan and Budgeted Balance Sheet.

Under the aspect of communicating a total overview and of concentrating on connections, there are substantial differences between “Management Accounting.”, and also “Workbook 1 – Balance Sheet | Profit/Loss Account”, compared to classical textbooks on accounting/controlling or to standard literature in the field of accounting/controlling.

Like this, in “Management Accounting.” an approach has been chosen on purpose, to show the connections between balance sheet and profit/loss account, so that only the final effects of economic activities are considered – directly in balance sheet and profit/loss account; the usual presentation of detailed accounts and entry formulas is completely avoided.

For putting “Management Accounting. Workbook 1 – Balance Sheet | Profit/Loss Account” into the correct groups of contents and topics, it is of great importance that the reader is fully aware of the fact that “Management Accounting. Workbook 1 – Balance Sheet | Profit/Loss Account” does not deal with entry formulas, bookkeeping or balancing but with presenting accounting/controlling effects of business activities directly in and on balance sheet and profit/loss account.

Читать дальше
Тёмная тема
Сбросить

Интервал:

Закладка:

Сделать

Похожие книги на «Management Accounting. Workbook 1»

Представляем Вашему вниманию похожие книги на «Management Accounting. Workbook 1» списком для выбора. Мы отобрали схожую по названию и смыслу литературу в надежде предоставить читателям больше вариантов отыскать новые, интересные, ещё непрочитанные произведения.


Отзывы о книге «Management Accounting. Workbook 1»

Обсуждение, отзывы о книге «Management Accounting. Workbook 1» и просто собственные мнения читателей. Оставьте ваши комментарии, напишите, что Вы думаете о произведении, его смысле или главных героях. Укажите что конкретно понравилось, а что нет, и почему Вы так считаете.

x