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Seite 363

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Tobias Lettl

Kartellrecht

Reihe: Grundrisse des Rechts

Band 2021

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§ 9. Marktbeherrschung und sonstiges wettbewerbsbeschränkendes Verhalten (§§ 18–21 GWB) S. 263-359

„… Arbitration for Sports (CAS) als Schiedsgericht vorgesehen ist.83 e) Preis- und Konditionenspaltung (§ 19 Abs …”

doi.org/10.17104/9783406769962

Muriel Asseburg - Palästina und die Palästinenser

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Muriel Asseburg

Palästina und die Palästinenser

Reihe: C.H.Beck Paperback

Band 6062 2021

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ANHANG S. 269-365

„… , 3 (2000) 1, S. 47 – 66. 300 Verwendete Literatur Beinart, Peter: Yavne. A Jewish Case for Equality …” „… :// www.haaretz.com/israel-news/business/.premium-what-s-behindthe-rising-crime-rate-among-israel-s-arabs-1.9538818 (8.3. 2021). Herz, Dietmar: Palästina. Gaza und Westbank, Geschichte, Politik, Kultur …”

doi.org/10.17104/9783406774799

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Barbara Eggenkämper

Die Allianz

2015

Treffer in den folgenden Teilen:

Mastering Crises: Moderation, Conversion, and Mergers S. 84-98

„… insurers for all fields of business, • the professionalization of occupational and advanced training …” „… . Now, they began to decrease. And it became apparent that the area in which it did business would be …” „… of business soared because of inflation, the amount of work involved, and thus the operating costs …”

The Founding of Allianz S. 13-24

„… interested in securing their business development through the help of their subsidiaries.3 1. 1890–1918 The …” „… solid German business.” In fact, the starting investment capital for the venture came from the banking …” „… company Merck, Finck & Co., as well as from other corporate partners outside the insurance business. Carl …”

Foreign Business and the First World War S. 58-71

„… networks were vital to the insurance business in industrial branches. This was recognized by the general …” „… Allianz he should please reserve a share of the fire insurance of the business for Allianz. An answer …” „… policy amounting to 158,860 marks.72 Foreign Business and the First World War When it came to new …”

Dealing with New Risks: The Dawning of the Atomic Age S. 249-251

„… previously uninsurable risks. This has been the case in its liability insurance, which was far from being an …” „… ] business associates […] with current questions of operations and damage protection.” In the hall of the …” „… definitely saw nuclear energy as a future business and was active in the atomic commission founded by the …”

How Allianz Survived Hyperinflation S. 98-105

„… 98 2. 1918–1933 Crises, Rationalization, and Growth business developments, explain targets and …” „… and subordinated councils for the individual sectors, sales and marketing, foreign business …” „… difficulties in commerce and industry, will in any case leave painful gaps among the parties we insure. Our …”

From Reunification to Global Player Status S. 340-345

„… Status Foreign expansion opened up new business arenas, as had been foreseen in 1985 with the founding …” „… foreign business in the 1990s: exploiting new markets in Eastern Europe as well as in Asia, and exploring …” „… the new business area of asset management. They unleashed a euphoria that far exceeded that of the …”

New Insurance Branches and First Mergers S. 39-53

„… burglary and theft insurance. Thieme seems to have shown his strong business acumen in this case, too. In …” „… insurance business of Fides Insurance Company, which, after it had introduced fidelity bond insurance to …” „… business prospects for the branch were promising considering that the bicycle had progressed from a purely …”

War, Peace, Reconstruction S. 186-205

„… ten years later in October 1949. And the figures for Allianz’s 49th year of business – the …” „… preparations for the 50th anniversary were already almost completed – showed solid business development: with …” „… industry and to the value and principles of a capitalistic, profit-driven management of business. Since …”

A New Allianz – A New Generation Takes Over S. 71-84

„… , the area in which we do business has been restricted, while operating costs are increasing …” „… nationalizing the fire insurance business, currently under discussion again, would destroy tried-and-tested …” „… extent expected, while they could be ensured in other ways, without destroying a flourishing business …”

Roaring Twenties? – Rationalization, Growth, Crisis S. 105-123

„… constantly working under exceptional conditions to normal and predictable business operations. The …” „… organizational and business aspects.72 107Roaring Twenties? – Rationalization, Growth, Crisis In the final …” „… esteem, but in many cases even heartfelt admiration. The story about Hans Heß and the javelin thrower …”

The Early Years S. 24-28

„… in the last case, insurers often used figures with a strong connection to the region or the city …” „… accident insurance policy. 26 1. 1890–1918 The First Years and the First World War surance business. Thieme …” „… in Berlin at the time.21 In the first year of business, there were 121 claims against accident …”

Rationalization and Cost Management S. 271-276

„… that drivers were the main cause of traffic accidents in more than 90 percent of the cases, far …” „… Müller-Lutz (1912– 1997): the man they called the “rationalization practician” headed business organization …” „… business administration department, BWA) and Hans-Willy Schäfer (head of the computer center), he succeeded …”

1985–1990: Changes in Allianz’s International Business after Formation of the Holding Company S. 308-318

„… among the shareholders and clients, but in general, the restructuring met with approval. The business …” „… Business after Formation of the Holding Company The founding of the holding company had the strategic …” „… foreign business was supposed to solve two basic problems: the existing foreign business was not big …”

Success in the Life Insurance Business S. 276-281

„… business organization came from Peter Adolff in a letter of November 12, 1979, to Wolfgang Schieren.79 In …” „… practice, it had turned out to be difficult to unite financial controlling and business organization within …” „… board of directors section, business organization (BO), was created, with the divisions data processing …”

Nuclear Energy: Insuring a Radiant Vision of the 1970s S. 285-289

„… business with systematic damage research in the field of nuclear engineering. Heinz Braun – from 1966 …” „… , among other things, because the three fields of insurance handled a very complex worldwide business:111 …” „… nuclear power stations outside Germany lay in Europe, but Allianz also did business in the U.S. and South …”

Restructuring Automobile Insurance S. 266-268

„… , and keeping desired risks” for the ailing lines of business in order to restore the balance between …” „… (1908–2008), and business administration and data processing, headed by Heinz-Leo Müller-Lutz. Restructuring …” „… expansion of the automobile insurance business, and was thoroughly familiar with the problems of automobile …”

The Process of Transformation in the 1990s S. 334-340

„… new business structure, Henning Schulte-Noelle embodied the change in corporate culture and mentality …” „… engine driving the health-insurance business. By far and away the most significant acquisition was the …” „… markets.30 AGF also bolstered Allianz’s South American and Asian business.31 Above all, though, the …”

Sales and Marketing S. 53-58

„… a great deal of business knowledge that cannot be gained at the bat of an eye and requires much …” „… and for sending his staff of inspectors, which included former military officers, business …” „… kind of damage falls under liability – was he able to successfully insure almost all the businesses in …”

“Insurance Must Make Money” – Economic Development and Adaptation S. 159-172

„… “submission” of businesses to its will. What Henke described as the characteristic framework for business …” „… private insurance business, about their international connections and the lacking presence of old Nazis …” „… organize the insurance business into a central charitable trust company.39 Schwede-Coburg used all the …”

Change of Command and of Generations S. 257-264

„… growth that had stimulated its business for almost 25 years came to an end. The 1970s began with a slump …” „… in its core business, automobile insurance. The reasons lay in a change in consumer desires: the …” „… Internationalization worsening economic circumstances, foreign business increasingly came into consideration. German …”

Customer Service and Safety Research S. 268-271

„… the case of bodily injuries, it became apparent that the system of keeping costs down had to be …” „… data-processing centers by computer.41 The quick-service claims stations proved their worth in the case of a …” „… from the press.42 And even such a catastrophe was not able to spoil the 1984 business results – on the …”

Asset Management and Banking Operations S. 352-358

„… Allianz Hayat ve Emeklilik conduct their business. The latter offers life insurance and retirement …” „… and Banking Operations a result, Allianz expanded its business base, heightened its focus on …” „… thirdparty customers, and expanded its business line by offering asset management services with an emphasis …”

Allianz, its Jewish Employees and Clients, and the Anti-Semitic Policies of the National Socialist Regime S. 172-186

„… , Allianz gave up the fight and terminated the contract with their former business partner. Hans Heß …” „… company’s Nazi Party organization, in this case Gottfried Bünger, the head man at the Cologne branch, who …” „… retirement payments, as in the cases of Franz Heymann and Wilhelm Lewes in Munich, Gertrud Salo mon and …”

The Little Man and Life Insurance S. 242-244

„… in this case rather than the term devalued.) In this, he had 243The Little Man and Life Insurance to …” „… money. Most recently, the annual sum was worth just about a pound of butter. […] If that was the case …” „… difficulties that the life insurance business was encountering in West Germany after the currency reform. As …”

Communication: Newspapers, Advertising, Public Relations S. 123-135

„… discouraged; they reported and commented on important news, business results, and decisions, explained new …” „… the German and international insurance business appeared. On special occasions, such as spectacular …” „… starting up business in Delhi. 125Communication: Newspapers, Advertising, Public Relations interruption …”

1999: A New Corporate Design S. 358-362

„… enterprise.”109 As was the case for many other German companies such as Siemens and Deutsche Bank, the …” „… transparency of business operations. To meet these standards, Allianz had already made the switch to …” „… was developed to reflect the three business areas of insurance, retirement planning, and asset …”

The Insurance Official and the “Fräulein” S. 28-39

„… Nahmer? Slowly but surely the public also became aware of Allianz’s successful business. In 1895, the …” „… by taking and delivering Allianz business mail to their own neighborhood. That was enough to pay for …” „… writer received 2.50 marks per day – in the case of excellent penmanship perhaps even 2.75 marks– and …”

New Investment Principles S. 244-249

„… , these monies flowed into the company’s own real estate and mortgages. This was also the case in 1949 …” „… mortgage business and its purchasing of property. As the many new staff hired in the following years …” „… risks. This has been the case in its liability insurance, which was far from being an established …”

1933: Kurt Schmitt, Allianz, and National Socialism S. 143-159

„… (1885–1942), who came from a wealthy family in the department store business in the Rhineland region. The …” „… business due to anti- Semitic legislation in 1938, they offered Leopold Haas a position in Stockholm, and …” „… corporations in German business at the office of Reichstag President Hermann Göring, along with the chairman of …”

Allianz Pensions S. 212-215

„… pay the planned amount. Three test cases heard before labor courts – since lost – that gave legal …” „… insurance business. In 1949, Allianz premium revenues for property insurance reached almost DM 170 …” „… million, around DM 65 million of this from the car business, or more than 38 percent. The second largest …”

A New Corporate Headquarters S. 205-210

„… unfavorably disposed toward private business. But you know just as well as I do that Hesse in its …” „… constitution has just set its sights on socializing the insurance business. Not even in some minister’s …” „… .11 In any case, Hans Heß did express his own position in a letter to all members of the supervisory …”

Sag’ es heiter, Du kommst weiter (Say It with Cheer, and You’ll Keep on Going!) S. 218-222

„… case of too much rain at their vacation destination. The color motion picture “Wenn Kluge reisen …” „… insurance policies might not have been Allianz’s top priority in this case. “Allianz makes no secret of …” „… certainty that it will rain. In this case no one can say: I don’t need insurance; nothing happens to me as …”

Hoffentlich Allianz versichert (Hopefully Covered by Allianz) S. 222-224

„… any case, delighted by Dorschel’s humorous stick figures. And there was a new means of advertising …” „… director of the business administration department cannot refrain from saying something.”38 Probably no …”

Codetermination in the Company S. 234-237

„… “taking care of human relations” in business could increase productivity just as much as what one …” „… supervisory board of Allianz five days after his reelection. After the case was heard in court, a compromise …” „… board are also […] fully capable of dealing with a stockholder like Hooffacker and, in the worst case …”

Allianz Agents S. 237-242

„… . After the case was heard in court, a compromise was reached, and on January 20, 1960, Hooffacker left …” „… with a stockholder like Hooffacker and, in the worst case, of making use of their domiciliary right …” „… Allianz, which paid 239Allianz Agents the costs of the trial, to provoke a test case. The Federal Supreme …”

doi.org/10.17104/9783406678226

Uwe Christians - Analyse mittelständischer Kreditinstitute

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Uwe Christians

Analyse mittelständischer Kreditinstitute

2023

Treffer in den folgenden Teilen:

Teil 2 – Fallstudie S. 535-706

Teil 1 – Berichte S. 47-534

doi.org/10.34156/9783791054537

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Carsten Berkau

Basics of Accounting

2021

Treffer in den folgenden Teilen:

2 Cafeteria Example and what is on the Balance Sheet S. 27-47

„… the profit the business earns. In case of the cafeteria the total capital is amounting to 60,000.00 …” „… earns money and how it is financed. In the case of the cafeteria, the bank ap-proves the business …” „… statements of the Australian car rental – case study NEWINGTON Ltd. Later we prepare financial statements for …”

34 Liquidations S. 524-534

„… procedures are differ-ent once legal action is taken due to bankruptcy. In that case, a business rescuer or …” „… all creditors and further involved par-ties. We assume, a business is over-indebted. In that case it …” „… lia-bilities, distribute the remaining amount to the owners according to their share of the business. In case …”

24 Privately-owned Business: Drawings S. 294-314

„… used for business purpose only, we assume the car is frequently driven privately. In this case the …” „… Berkau: Basics of Accounting 6e 24-294 24 Privately-owned Business: Drawings 24.1 What is in the …” „… business takes out an income by with-drawing money or goods. The appro-priation of profits for limited …”

6 Introduction to Balance Sheet and Income Statement S. 83-91

„… from their business partner LAMPENSCHULTE. Study the case study below: Company ELZE GmbH lends …” „… , creditors, employees, business partners and the public. The dimen-sions of evaluation are: the financial …” „… which we apply for an easy case study. We do not record Bookkeeping entries but observe the changes …”

12 Introduction to Bookkeeping Entries S. 142-154

„… three case studies ROHRBACH Ltd., EDENVALE AG and PELZERHAGEN (Pty) Ltd. by which we show Bookkeeping …” „… linked to nominal accounts. 12.2 Learning Objectives Talking about business operations re-ferring to …” „… statements. After studying this chapter, you can better communicate in the business world and know the major …”

33 Establishment of a Business and Legal Form Changes S. 484-523

„… . Julia Saldanha is fully liable for the business with all her personal assets. In a case her shop …” „… (Case Saldanha) Before commencing her business activ-ity, Julia Saldanha counts her money at the bank …” „… Form (Case Sal-danha) Julia Saldanha is happy with the perfor-mance of her business. She considers …”

4 Legal Aspects of Accounting S. 55-65

„… business is no one else’s business. The owner is relia-ble to her-/himself and does not pre-pare commercial …” „… business profit. A privately-owned business does not fall under legal entities. Increases of the business …” „… of a privately-owned business calcu-lates profit by a comparison of income and expenses. The German …”

Titelei/Inhaltsverzeichnis S. 1-18

„… ..................................................................................................... 1-22 1.9 Case Studies (C/S …” „… ) .......................................................................................... 1-22 1.10 Case Study Text …” „… ............................................................ 1-23 1.24 Legal Forms of a Business …”

20 Trading Business – (1) Purchases and Returns S. 235-243

„… is in the Chapter? In this chapter we discuss two case studies about trading businesses. At first, we …” „… Berkau: Basics of Accounting 6e 20-235 20 Trading Business – (1) Purchases and Returns 20.1 What …” „… only introduce the purchase side in chapters (20) and (21). The first case study APPLEDEEN (Pty) Ltd …”

9 Profit and Loss Activities S. 109-118

„… after taxes EAT (annual surplus). In a real business case, we let the tax profes-sionals do the income …” „… ? In this chapter, we continue the series of case studies changing the items on the balance sheet. Now …” „… linked to the core business of a company. In contrast, extraordinary income is re-ferred to as a gain …”

32 Introduction to Statements of Cash Flows S. 456-483

„… Ltd. case. (I) Establishment of the business by con-tribution of 5,000.00 EUR. DR Cash/Bank …” „… cash flows shows the entire cash flow of a company classi-fied as cash flows from business oper-ations …” „… activities. We discuss both methods for the same case study MANSELL Ltd. which is a bookstore. That way, we …”

35 Disposals S. 535-548

„… intro-duce the Realisation account for the case study WARDRIF Ltd. that owns 5 business cars which are …” „… depreciated; 2 thereof are sold in the middle of the Accounting period 20X3. The case study considers VAT …” „… Receivables accounts) and make a credit entry in the Realisation account. (5) In case the seller is …”

15 Special Liability Accounts S. 173-186

„… (see above). In some cases, a business takes a down payment from a customer to secure a deal. Down …” „… business with loans. Detailed information about the calcu-lation and disclosure of bank loans and further …” „… that are common in business. 15.3 Liabilities Not all companies finance their busi-ness with their …”

8 Activities on Both Sides of the Balance Sheet S. 99-108

„… business operations at EDENVALE AG - a dealership for lawn mowers. 8.2 Learning Objectives After studying …” „… company EDENVALE AG. Before you study the case study, make yourself familiar with the credit side of the …” „… to borrowings from oth-ers. A business partner lending the company money is a creditor. Cred-itors …”

21 Trading Business – (1) Purchases and Returns plus VAT S. 244-256

„… Berkau: Basics of Accounting 6e 21-244 21 Trading Business – (1) Purchases and Returns plus VAT …” „… which we discuss in chapter (23). In order to keep this chapter simple, the same case studies as in the …” „… they are established. An exemption is made for very small businesses – however, we do not cover that …”

38 Petty Cash Book S. 579-592

„… cover the case study SWARTKLIP Ltd. to show how to apply the Petty Cash Book. 38.2 Learning Objectives …” „… office materials, deco-rations- or business entertainment ex-penses etc. In general, the Petty Cash Book …” „… SWARTKLIP Ltd. We explain the concept of the Petty Cash Book with the case study SWARTKLIP Ltd. The case …”

10 Introduction to T-Accounts for Items on the Balance Sheet S. 119-131

„… business activities. However, this procedure is very inconvenient and prone to errors as every balance …” „… after each business activity might work out in an academic envi-ronment but is not suitable for real …” „… business Accounting as the workload becomes too high. In this chapter, we simply replace the formulas …”

14 Special Equity Accounts S. 165-172

„… brought into the busi-ness at the time of incorporation and how profit and loss affect the total of equity …” „… Retained Earnings ac-count is debited. Below, we discuss case studies to learn about the three equity …” „… funds to their busi-ness. The amount often is determined by the company’s act, such as 50,000.00 EUR for …”

13 Special Asset Accounts S. 155-164

„… ? In this chapter, we introduce further cases about asset accounts to familiar-ise you with more kind …” „… as-sets for business operations. On 1.08.20X6, PAHANG Ltd. acquires a manufacturing machine. The costs of …” „… land/buildings are deployed for business operations, like production or administration, it counts as P, P, E – if …”

22 Trading Business – (2) Sales and Returns S. 257-275

„… Berkau: Basics of Accounting 6e 22-257 22 Trading Business – (2) Sales and Returns 22.1 What is …” „… in the Chapter? In this chapter, we enhance our trading business studies and discuss purchases and …” „… traders is ex-plained by two case studies: APENDORP (Pty) Ltd. is a car dealer and DURANT (Pty) Ltd. is a …”

40 Abbreviations S. 607-610

„… down BNK Bank account BP Business Plan B/S, BS Balance Sheet C Credit CAR Business Car Expenses CB …” „… , Cost of Goods Sold CR Credit Recorded, Credit Entry CRG Catering Costs, Business Entertainment Costs …” „… C/S Case Study CSH Cash D Debit /d per day D/A Discount Allowed DEC Decoration Costs Berkau …”

11 T-Accounts for Profit and Loss S. 132-141

„… rent etc. By this, both case studies appear to be very unrealistic. In the real business world …” „… the case study PELZERHAGEN (Pty) Ltd. again – now making entries in T-ac-counts. 11.2 Learning …” „… calculation took place. The case study companies ROHRBACH Ltd. and EDENVALE AG did not earn a profit, nor did …”

5 The Excel Accountant S. 66-82

„… cases. Therefore, you do not have to work with huge data volumes. Hence, MS Excel can support you for …” „… scheduling) - PCB (petty cash book) - CB (cash book) - Bank (bank statement) - BP (business plan) Berkau …” „… journal is used. To demonstrate the journal, we look at the following case: The owners of a company …”

31 Multiple-Period Bookkeeping S. 435-455

„… life. In real business, the default case is, that we look at a running company. Therefore, opening …” „… bal-ance only discloses real accounts. In case the business makes an assump-tion regarding the …” „… Chapter? So far in this textbook, we only cov-ered Accounting for one period. We normally start the case …”

39 Books of Original Entry S. 593-606

„… with the case study Muirfield (Pty) Ltd. the use of the Cash Book and the purchase jour-nal. 39.2 …” „… books of original entry in case you see it in a company, or they are taught at your university. Books of …” „… Payables, or its subordinated business partner related accounts. Berkau: Basics of Accounting 6e 39-595 …”

3 Shareholders’ View S. 48-54

„… selling shares. This already includes a sort of business evaluation, which is discussed in detail in …” „… York Stock Exchange (NYSE). The face value of the MCD share is 0.01 USD. (The case is based on true …” „… account and earn interest. As an alternative, you could invest the funds into a busi-ness and enjoy the …”

23 Trading Business – (2) Sales and Returns plus VAT S. 276-293

„… Objectives By going through the case studies, you will understand that VAT does not change a business …” „… Berkau: Basics of Accounting 6e 23-276 23 Trading Business – (2) Sales and Returns plus VAT 23.1 …” „… What is in the Chapter? In this chapter, we repeat the cases of APENDORP (Pty) Ltd. and DURANT (Pty …”

1 Conventions S. 21-26

„… simplify the case studies. They are about legal forms, tax rates, formats etc. They apply for this …” „… dig-its after the decimal point in case they equal zero. Results are printed in bold to find them easily …” „… Case Studies (C/S) We keep case studies in this textbook as easy as possible even as they might look …”

16 Reconciliation Accounts S. 187-196

„… Asset Management concept and the Bookkeeping entries therein by the case study of DAGBREEK Ltd. The …” „… . has a business car in use. The car’s license plate reads OS-S 2344. DAGBREEK Ltd. identifies motor …” „… and equipment are motor vehicles.). On 28.01.20X7, DAGBREEK Ltd. buys an-other business car and pays …”

41 Table of Figures S. 611-620

„… : Business plan tab 5-82 Figure 6.1: Statement of financial position 6-84 Figure 6.2: Income statement 6-88 …” „… Figure 34.4: MOSSEL SPORTS’ accounts 34-530 Figure 34.5: MOSSEL SPORTS accounts in case of profit on …” „… ]: Busi-ness Accounting 1. 14th Edition, Har-low et al. Wood, F.; Sangster, A. [2018]: Busi-ness Accounting 2 …”

36 Discounts and Rebates S. 549-563

„… discounts/rebates. We discuss the case study HETKRUIS Ltd. and FIXCARS (Pty) Ltd. HETKRUIS Ltd. is the seller and …” „… FIXCARS (Pty) Ltd. is the buyer of car parts. VAT applies. We discuss both sides of the case study …” „… the ini-tial value. In Business Management, a discount is a price reduction. It can be offered for …”

17 Depreciation S. 197-212

„… = Absetzung für Abnutzung) A company that operates a business car with a useful life of 6 years and ap-plying …” „… life. In case the asset is used for partial periods, depre-ciation is calculated per rate (PRT). See …” „… . case study from chapter (9, 11, 12), we modify the Bookkeeping entries for depreciation from here …”

18 Further Expenses and Accruals S. 213-220

„… then is: DR La-bour; CR Prepaid Expenses. Below, we study the case study of SIMONI Ltd. which records …” „… Accounting period 20X1. 18.4 C/S SIMONI Ltd. SIMONI Ltd. is a dealership for computer games. The business …” „… ): (1) Make all Bookkeeping entries for business activi-ties including all payments. (2) Check whether …”

II Introduction S. 19-20

„… a good sense for and interest in business. Our approach is teaching with case studies. Almost 70 …” „… record Bookkeeping entries for standard cases in the academic en-vironment. You will be fit to study …” „… % of the textbook consists of case studies. Therefore, you learn by “observing” Accounting. For the 6 …”

29 Trial Balance S. 404-423

„… introduce the trial balance which we prepare after the initial Bookkeeping entries for business ac-tivities …” „… check for equality. We explain in this chapter how to set up a trial balance and discuss the case study …” „… PENTZ Ltd. which produces surfboards and runs a fashion store for surfing attire. For the case PENTZ Ltd …”

30 Tax Calculation, Profit Appropriation and Equity Changes S. 424-434

„… IFRSs. The chapter is based on the case study RAATS Ltd. In contrast to German law, no prolonged income …” „… . Auditors do not evaluate a business like analysts - they purpose is limited to the independent checking of …” „… chapter to the case study RAATS Ltd. As we follow inter-national Bookkeeping, we apply the Retained …”

28 Income Statement Following the Cost of Sales Format S. 366-403

„… statement in real busi-ness cases. 28.3 Statement of Profit or Loss and Other Comprehensive Income In …” „… ap-proaches: (1) the nature of expense method, followed by (2) cost of sales format for the same case study …” „… ) Ltd. as a comprehensive case study. 28.2 Learning Objectives After studying this chapter, you can …”

26 Inventory Systems S. 326-351

„… discuss the periodic system and the perpetual system by the same case study WITSAND (Pty) Ltd. which is a …” „… calculation of gross profit in a trading business, we applied the Purchase account and closed it off to the …” „… . (8) Calculate the gross profit by deducting material expenses from revenues. Next, we study the case …”

19 Accounting for Labour S. 221-234

„… it in most of Accounting classes. Many case studies in academia pretend that workers are employed on …” „… Pay-days In general, labour is paid in advance – at least to a certain extent. In order to keep cases …” „… gross salary. 19.8 Case study SUIDERLAND Ltd. The calculation for labour is explained by the following …”

doi.org/10.24053/9783739881836-0

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