Buchführung in der Landwirtschaft

This book serves as a reference work and teaching tool for farmers, farm managers, and students. Through various practical case studies in manual and electronic bookkeeping, the author provides advice and assistance on profit determination and understanding the annual financial statements in agricultural operations. The four methods of profit determination for farmers according to current tax law are described. The taxable income and an overview of tax planning are derived from a simple practical example. Basic principles of the business evaluation of the annual financial statements are also presented.