Einführung in die Buchführung und Bilanzierung

Understand, practise, apply accounting. This textbook provides a comprehensive and easy-to-understand introduction to the double-entry bookkeeping system. It presents the most important business transactions using examples and provides you with basic knowledge of preparatory entries for the annual financial statements and the preparation of a balance sheet and profit and loss account. Topics: - Principles of proper bookkeeping and accounting. - Valuation of assets and liabilities. - Lowest and highest value principle. - Assessment of the balance sheet and balance sheet analysis. - Structure and basic rules of IFRS financial statements. Accounting is a technique that can only be learned through constant practice. Therefore, the book contains many examples as well as numerous exercises with detailed sample solutions at the end of each chapter. Buyers of the book have access to free online training including sample exams. With the help of the comprehensive accounting exercises and the automatically saved learning status, perfect exam preparation is possible.