Basics of Accounting

Carsten Berkau

doi:10.24053/9783739881836-0

Basics of Accounting

Introduction to International Bookkeeping and Financial Accounting

Published 2021

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doi.org/10.24053/9783739881836-0
ISBN print: 978-3-7398-3183-1
ISBN online: 978-3-7398-8183-6
uvk, Konstanz/München uvk, Konstanz/München

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Zusammenfassung

This textbook introduces you to international bookkeeping and accounting. It is designed as self study materials and covers the syllabus of an introductory class in accounting. After studying the Basics, you are well prepared to keep bookkeeping records and prepare financial statements like the balance sheet, the income statement, the cash flow statement and the statement of changes in equity.

All chapters outline the learning objectives, provide an overview, include case studies and how-it-is-done-paragraphs. They end with a summary, the explanation of new technical terms and a question bank with solutions for checking your learning progress. On the internet, you can find more than 350 exam tasks including solutions as well as youtube-videos from the author.

The textbook prepares you to study accounting and assists you with the transition from German bookkeeping to international accounting when qualifying for IFRSs.

Schlagworte

Abbreviations Accounting Accounting for Labour Asset Accounts Cash Book Depreciation Discounts Disposals Equity Accounts Liability Accounts Liquidations Multi-Period Bookkeeping T-Accounts for Profit and Loss Tax Calculation

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