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Carsten Berkau

Basics of Accounting

2021

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19 Accounting for Labour S. 221-234

„… Berkau: Basics of Accounting 6e 19-221 19 Accounting for Labour 19.1 What is in the Chapter? In …” „… overtime, incen-tives and vacation. 19.2 Learning Objectives After studying Accounting for labour, you …” „… of Labour For the Accounting work in academia, two options apply for labour. (A) We make Bookkeeping …”

31 Multiple-Period Bookkeeping S. 435-455

„… Chapter? So far in this textbook, we only cov-ered Accounting for one period. We normally start the case …” „… company (GOUSBLOM Ltd.) for a period of 2 Accounting periods to demonstrate the transition from one …” „… Learning Objectives In this chapter, you will learn that for international Accounting, real ac-counts are …”

25 Production Firms S. 315-325

„… Financial Accounting (for in-ventory valuation) as well as to Man-agement Accounting. How it is Done (To …” „… ..................... 2,520,000.00 EUR REGENT BIKE (Pty) Ltd. pays salaries for its assembling team. Labour contains payroll tax and …” „… payment in the middle of the year.11 (5) Payment for labour on 1.07.20X2. DR Labour …”

29 Trial Balance S. 404-423

„… . (15) Accounting for labour on 30.06.20X4. DR Labour ....................... 43,750.00 EUR CR …” „… .................... 5,000.00 EUR Berkau: Basics of Accounting 6e 29-407 On 3.01.20X4, PENTZ Ltd. acquires a workshop for …” „… amounting to: 2 × 7 = 14.00 EUR/u. Labour linked to manufacturing is for a famous surfer, who works …”

18 Further Expenses and Accruals S. 213-220

„… Accounting period of payment. All ex-penses are recognised in accounts for labour, rent, depreciation …” „… Accounting. We demonstrate how to assign costs for an upcoming period to prepaid expenses and how to dissolve …” „… Expenses Prepaid expenses are expenses paid in one Accounting period but relevant for another (future …”

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

„… the total expenses for an Accounting period by cost allocations and only takes expenses for the goods …” „… together) on 6.01.20X4. The barrels can be used for a Berkau: Basics of Accounting 6e 28-370 period of 20 …” „… : 50 ratio. To keep the case study sim-ple, we record labour in the middle of the Accounting period …”

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

„… , labour, depreciation etc. Whether a payment is made during an Accounting period is not relevant for the …” „… . Berkau: Basics of Accounting 6e 2-41 Labour contains the salary for 2 students buttering rolls and …” „… relevant, for which Accounting period expenses count. There are even expenses with-out any payments, like …”

9 Profit and Loss Activities S. 109-118

„… ) Ltd.’s statement of financial position Berkau: Basics of Accounting 6e 9-113 The value for retained …” „… considered. Hence, a single re-cording of expenses does not apply. 9.9 Activity 2: Payment for Labour …” „… for. Berkau: Basics of Accounting 6e 9-114 A C, LNon-current assets [AUD] Equity [AUD]P, P, E …”

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

„… Accounting pe-riod 20X3, SUNLANDS AG buys materials for 10,000 canvas chairs and pays la-bour for the …” „… and for pay-off 2,000.00 EUR at the end of the Account-ing period 20X4. The Bookkeeping en-tries are …” „… = 8,346.00 EUR. The remainder is due in the next Accounting period 20X5. The payment for the bookshelves …”

39 Books of Original Entry S. 593-606

„… the VAT account. On 2.01.20X2, MUIRFIELD (Pty) Ltd. pays rent for the Accounting period 20X2. Rent …” „… for the store is amounting to 12,000.00 EUR/a and is paid by EFT. Berkau: Basics of Accounting 6e …” „… for labour 5,000.00 EUR by internet banking. (10) Payment for labour on 15.02.20X2. DR Labour …”

37 Cash Book: Reconciliation with the Bank Statement S. 564-578

„… over a certain Accounting period. An example for a bank statement is shown in Figure 37.1. In general …” „… statement in Figure 37.1 shows the bank transactions for the Ac-counting period 20X5 which we explain in the …” „… the Accounting period 20X5, the bank statement indicates a closing balance for KRAGGA CONSULTANTS Ltd …”

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

„… half of the Ac-counting period 20X7. The total labour payment for the com-pany is recorded as …” „… Accounting period, the input-VAT claim is reduced based on the drawing and the expense account for …” „… ) Labour payment on 15.01.20X9. Ob-serve the simplified Bookkeeping entry and check labour Accounting in …”

12 Introduction to Bookkeeping Entries S. 142-154

„… back to the Accounting equation and check it for the cases ROHRBACH Ltd. and EDENVALE AG. Some …” „… “on debit” but the technical term in Accounting for a non-cash deal always is “on credit”. EDENVALE AG …” „… establishment of the com-pany does not count as Bookkeeping en-try for the Accounting period 20X7; it took place …”

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

„… means to gather and structure information for Accounting. In this textbook, we introduce Ac-counting …” „… of Accounting 6e 6-85 and old-fashioned – we do not use it. Assets deployed for less than a year …” „… company that pays rent for the next Accounting pe-riod during the current one, will recog-nise that …”

Titelei/Inhaltsverzeichnis S. 1-18

„… ..................................................................................................... 18-220 19 Accounting for Labour ................................................................. 19-221 …” „… ...................................................................... 9-111 9.9 Activity 2: Payment for Labour …” „… . ............................................................................... 19-224 19.11 Accruals for Piecework Labour …”

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

„… Berkau: Basics of Accounting 6e 11-132 11 T-Accounts for Profit and Loss 11.1 What is in the …” „… ac-counts fall under nominal accounts. Examples for nominal accounts are Sales, Interest Income, Labour …” „… from real accounts. Hence, the name of the account for sales is Sales-20XX Berkau: Basics of Accounting …”

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

„… company and got an under-standing of the Accounting work for founding a business and changing its legal …” „… purchases the snacks, like energy bars, Berkau: Basics of Accounting 6e 33-485 sweets, crackers, etc. for …” „… applies. Other countries have similar exemptions in place. We assume such an Accounting leeway for Julia …”

38 Petty Cash Book S. 579-592

„… entries for input-VAT and in expense columns in the petty cash book. (4) At the end of the Accounting …” „… Accounting period, as well as pay-off, which is amounting to 5,000.00 EUR/a every year. The interest for 20X7 …” „… . The money is for minor office and company expenses. At the end of every Accounting period, the Petty …”

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

„… Accounting 6e 22-273 [EUR]Revenue 16,430.00 Other income16,430.00 Materials (12,666.00)LabourDepreciation …” „… out-wards is based on purchase prices. To calculate the profit for the Ac-counting period, we must deduct …” „… rent is paid for the full year at the beginning of the Ac-counting period. No accruals apply. The rent …”

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

„… Berkau: Basics of Accounting 6e 10-119 10 Introduction to T-Accounts for Items on the Balance …” „… studying this chapter, Account-ing work becomes much easier for you. You understand the concept of using …” „… and you can record standard business activities for Accounting. 10.3 Overview We call all accounts …”

40 Abbreviations S. 607-610

„… Berkau: Basics of Accounting 6e 40-607 40 Abbreviations Acc Accounting ACC Accumulated …” „… : Basics of Accounting 6e 40-608 DPR Depreciation DR Debit Recorded, Debit Entry D/R Discount received …” „… Financial Accounting FAS Financial Asset account FC Fixed Costs fCF Cash Flow from Financing Activities …”

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

„… from the buyer. The output-VAT for Berkau: Basics of Accounting 6e 23-277 the 5 shelves gives: 5 × 10 …” „… statement at the end of the Accounting period 20X9 and claims for a VAT refund. The Bookkeeping entry for …” „… now. At the same time, we debit the input-VAT for the last Accounting period’s pur-chases on the debit …”

26 Inventory Systems S. 326-351

„… a periodic system, e.g., uses the perpetual system Berkau: Basics of Accounting 6e 26-328 for …” „… : Basics of Accounting 6e 26-329 180.00 EUR/u for a single bed and 150.00 EUR/u for a cot. At the …” „… for cots: 14 × 150 = 2,100.00 EUR. No other beds are on stock at the beginning of the Accounting …”

14 Special Equity Accounts S. 165-172

„… profit. Alternatives for keeping earn-ings are to carry them forward to the next Accounting period as …” „… carried forward to the next Ac-counting period. Similar procedures apply for a loss. SLOVO Ltd. earned a …” „… shareholders or to record a short-term liability for doing so in the next following Accounting period. The …”

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

„… in-surance, for labour, depreciation etc. as covered in the previous chapters. Now, we add Bookkeeping …” „… Accounting period. With a periodic system, material expenses are recorded as Bookkeeping entries for opening …” „… complete. 20.5 Accounting for Returns Outwards Sometimes, buyers send back goods to their supplier. If …”

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

„… Berkau: Basics of Accounting 6e 30-424 30 Tax Calculation, Profit Appropriation and Equity …” „… . We focus on the Retained Earnings ac-count which applies for financial state-ments in accordance with …” „… taxes and make Bookkeeping entries for the ap-propriation of profits. You understand how to record …”

13 Special Asset Accounts S. 155-164

„… expenses are rent, labour, insurances, etc., paid for the next Accounting period. We study this concept in …” „… next following Accounting period 20X5. The furniture is for use in the busi-ness. NEWTON (Pty) Ltd.‘s …” „… to hold the shares for more than one Accounting period to benefit from the dividends quarterly …”

16 Reconciliation Accounts S. 187-196

„… Structure For our Accounting work, subsidiary ledgers can help structuring the ac-counts. E.g., a company …” „… a new item of property, plant, equipment for 100,000.00 EUR. At the end of the Accounting period, it …” „… Berkau: Basics of Accounting 6e 16-187 16 Reconciliation Accounts 16.1 What is in the Chapter …”

35 Disposals S. 535-548

„… might consider not yet recorded depreciation for the actual Accounting period before. Do the same for …” „… Management Ac-counting, however, for the preparation of financial statements, there is no need to allocate …” „… [EUR]Revenue 200,000.00 Other income 1,075.00 201,075.00 Materials LabourDepreciation (31,000.00)Impairment …”

doi.org/10.24053/9783739881836-0

Bettina Stoke-Borchert - Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

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Bettina Stoke-Borchert

Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

Series: BeckLex

Volume 2021

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Seite 131 – 135 S. 131-135

„… FASB (Abk f. US-amerikanischer Standardsetzer Financial Accounting Standards Board) Financial …” „… Accounting Standards Board (FASB).Fassung version.Fassung, geänderte ~ amended version.FATF (Abk f. Financial …” „… Beherrschung lack of control.Fehlen der Beherrschung, Abschlag für das ~ ~ discount for lack of control (vgl …”

Seite 211 – 215 S. 211-215

„… der ~ German proper accounting principles for consolidated financial reporting; handels-rechtliche …” „… Grundsätze ordnungsmäßiger ~ German proper accounting principles for consolidated financial reporting …” „… uniform group accounting policies; ~ Bilanzierungs- und Bewertungsmethoden uniform group accounting …”

Seite 76 – 80 S. 76-80

„… Fremdwährungsposten hedge accounting for foreign currency items.Bilanzierungs- und Bewertungsanpassungen DRS/GAS 26 …” „… Sicherungsge-schäfte hedge accounting requirements.Bilanzierungszwecke, zu ~n for accounting purposes.Bild, Vermittlung …” „… ) formation; (i.S.v. Ansatz, Bilanzierung, Erfassung, Einbuchung) recognition, accounting for …”

Seite 31 – 35 S. 31-35

„… Unternehmen reserve for shares in a parent or majority investor; Veräußerungskosten bei inländischen ~n an …” „… Kapitalgesellschaften costs for disposal of shares in domestic corporations; voll eingezahlte ~ shares fully paid; Zahl …” „… for using equity method; ~ an den Kapitalverpflichtungen share of capital commitments; ~ an den …”

Seite 579 – 583 S. 579-583

„… to the net assets of the arrangement. (IAS 28, IFRS 11)J9joint venture, accounting for the ~ ~ in …” „… GemeinschaftsunternehmenIAS 28: The objective of this Standard is to prescribe the accounting for investments in associates …” „… and to set out the requirements for the application of the equity method when accounting for …”

Seite 484 – 488 S. 484-488

„… in accounting policies. Pro forma disclosures are provided for the sake of comparability. They relate …” „… bestimmt.determining profit Gewinnermittlung; clearing account for ~ ~ Verrechnungskonto für …” „… or other knowledge to a plan or design for the production of new or substantially improved materials …”

Seite 464 – 468 S. 464-468

„… for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal …” „… ~ Dienstzeitaufwand; total ~ Summe der Anschaffungs- oder Herstellungskosten.cost, accounting at …” „… Zeitaufwand.cost accounting Kostenrechnung; full ~ ~ Voll kosten bilanzierung.cost allocation Kostenzuweisung …”

Seite 549 – 553 S. 549-553

„… applicable reporting principles for half-yearly financial reporting, the half-yearly financial report gives a …” „… DRS/GAS 25 HartwährungA currency that central banks use for their currency reserves.H3harvest …” „… uniform group accounting policies) Bewertungseinheit.hedge, cash flow ~ IAS/IFRS Absicherung von …”

Seite 604 – 608 S. 604-608

„… associate. (GAS 8)A method of accounting for investments in associates in the consolidated financial …” „… accounting whereby the investment is initially recognised at cost and adjusted thereafter for the …” „… ; proportionate equity ~ Kapitalanteilsmethode; purchase ~ (of accounting) DRS/GAS 23 (Accounting for subsidiaries …”

Seite 424 – 428 S. 424-428

„… this Standard is to prescribe the accounting and disclosure for employee benefits. The Standard …” „… 424benefit entitlements benefitsi Alternative term for projected unit credit method (sometimes also …” „… paid by the company for life, pension, or accident policies taken out in the name of the governing body …”

Seite 559 – 563 S. 559-563

„… Taxes implements a so-called “comprehensive balance sheet method” of accounting for income taxes which …” „… distributions to the reporting entity.I37income taxes, accounting for ~ ~ Bilanzierung von Ertragsteuern; income …” „… adjustment item for consolidated tax group or reversal of a asset-side adjustment item for consolidated tax …”

Seite 564 – 568 S. 564-568

„… satisfaction of a performance obligation (for example, resources consumed, labour hours expended, costs …” „… improvements to accounting by insurers for insurance contracts; (b) disclosure that identifies and explains the …” „… standard is to prescribe the accounting treatment for intangible assets that are not dealt with …”

Seite 519 – 523 S. 519-523

„… financial instruments and for hedge accounting. The presentation and the disclosure of financial instruments …” „… Supervisory Office (Abk = BAV) Bundesaufsichtsamt für das Versiche-rungswesen (BAV).Federal Ministry | for …” „… Economic Affairs and Energy (Abk = BMWi) Bundesministerium für Wirtschaft und Energie (BMWi); ~ ~ for the …”

Seite 306 – 310 S. 306-310

„… return.Steuererstattung tax refunds.Steuererstattungen für Vorjahre tax refunds for prior …” „… taxes.steuerlich | nicht abzugsfähig not deductible for tax purposes; ~ zulässige Abschreibung depreciation that …” „… will be allowable for tax purposes.steuerliche Abschreibungen StR tax depreciationi Auch im Steuerrecht …”

Seite 509 – 513 S. 509-513

„… Bilanzstichtag; accounting for non-adjusting ~ ~ HGB Wertbegründung, Wertbeeinflussung; adjusting ~ ~ HGB …” „… other selected financial information.E62events after the reporting date, accounting for non-adjusting …” „… to the auditor after the date of the auditor’s report.E61events, disclosure requirements for specific …”

Seite 36 – 40 S. 36-40

„… ; ~ konsolidierte Gesellschaft equity(-)accounted company; ~ -Konsolidierung equity method of accounting, inclusion …” „… und ~ ~ (STANDARD: IFRS 5) Non-current assets held for sale and discontinued operationsIFRS 5: Die …” „… interest.aufgestellt nach KWG prepared according to KWG.aufgewendete Arbeitsstunden labour hours expended.aufgliedern …”

doi.org/10.15358/9783800663064

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Controlling

Browse Volumes: Controlling

CON Volume 33 (2021) Issue 4 ISSN Online: 0935-0381

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Brenda Clerkin, Raymond Gann, Martin Quinn The institutional environment of Germanic controlling - is it hindering digitalisation? S. 18-23

„… former benefit from better information for decision-making and controlling as financial accounting …” „… it has fallen behind for SME. Closer coupling of streams of accounting in the UK supports …” „… financial/ tax accounting and controlling information. Lobbying for regulatory change in the long run …”

doi.org/10.15358/0935-0381-2021-4

Robert Bopp, Max Weber - Sustainable Finance

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Robert Bopp, Max Weber

Sustainable Finance

2020

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Abkürzungsverzeichnis S. 9-10

„… International Labour OrganizationIOS International Organization for …” „… 9Abkürzungsverzeichnis$M Million U.S.-Dollar2 °C 2 °CelsiusASC Accounting Standards …” „… Basel Committee for Banking SupervisionCDP Carbon Disclosure ProjectCDSB Climate Disclosure Standards …”

Literatur S. 153-162

„… Gesellschaft und internationale Beziehungen. Wiesbaden.Schaltegger S./Csutora, M. (2012): Carbon accounting for …” „… , S. 79–80.Arnold, M. (2019): Christine Lagarde wants key role for climate change in ECB review …” „… ): Call for advice to the European Supervisory Authorities to collect evidence of undue short-term …”

doi.org/10.34156/9783791046174

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Controlling

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CON Volume 31 (2019) Issue S ISSN Online: 0935-0381

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Christoph Drechsler Management Accounting Practices in the Republic of Ireland - Where to? S. 25-26

„… terms. By international standards ROI has few indigenous, large companies. For example, in 2018 only …” „… in particular availed of a favourable corporate tax rate, a talented labour market, and a quick …” „… , economic conditions in ROI have been on an upward trend again since 2013. Management accounting practices …”

doi.org/10.15358/0935-0381-2019-S

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