Doppisches kommunales Haushalts- und Rechnungswesen Mecklenburg Vorpommern (NKHR M-V)

The book explains in detail all areas of the double-entry municipal budget and accounting system of the state of Mecklenburg-Vorpommern (NKHR M-V). This includes, among other things the three-component system, procedures, organisation and personnel in the NKHR M-V, the planning of the operating and financial budget including budget statutes, recognition, disclosure and valuation of items in the municipal balance sheet, special valuations in the opening balance sheet, equity and debt financing of the municipal budget, budget balancing, monitoring in the operating and financial budget, asset management and asset accounting, income and financial statements as well as annual and consolidated financial statements. Practical exercises with sample solutions make the book an excellent work aid, but it can also be used for the purposes of study at universities and study institutes. Wolfgang Dittmann is head of the accounting and municipal auditing department, Peter Benn is a district administrative inspector and Sina Benn is a senior district administrative inspector at the Ludwigslust-Parchim district.