Finanz- und Rechnungswesen - Grundlagen 1 (Print inkl. eLehrmittel, Neuauflage)

The teaching material "Finance and Accounting - Basics 1" provides the fundamental knowledge of bookkeeping. Starting from business-related issues, double-entry bookkeeping is introduced step by step.

The teaching material is aligned with the educational plan for commercial apprentices (Kauffrau/Kaufmann EFZ) and the performance objectives of the commercial vocational maturity. It serves as an age-appropriate teaching basis for commercial vocational schools and vocational secondary schools. However, the material can also be used in business schools, maturity schools, commercial secondary schools, or in higher vocational courses. Due to its comprehensive theoretical section, it is also suitable for self-study.

The teaching material explores new methodological and didactic approaches: the introduction to bookkeeping is based on the personal experiences of the learners. Thus, the balance sheet cannot be the sole starting point of bookkeeping. Instead, effective business transactions are considered and recorded from the very beginning. The booking facts and accounts are explained and developed in an understandable manner, with a consistent color system further supporting the learning effect.

The entire teaching material series "Finance and Accounting" consists of three conceptually similarly structured volumes:
Volume 1: "Finance and Accounting - Basics 1"
Volume 2: "Finance and Accounting - Basics 2"
Volume 3: "Finance and Accounting - Specializations"

Volumes "Basics 1" and "Basics 2" cover the entire content of finance and accounting for the training of commercial apprentices (Kauffrau/Kaufmann EFZ) and in business schools. With the third volume, the teaching material series covers the entire finance and accounting content for commercial vocational maturity as well as for maturity, commercial, and specialized secondary schools. It is also suitable for higher vocational education and higher technical schools.

For each volume of the teaching material series, there is a comprehensive handbook for teachers.