Finanz- und Rechnungswesen - Grundlagen 2 (Print inkl. eLehrmittel)

The teaching material "Finance and Accounting - Basics 2" reinforces the foundational knowledge developed in the first volume "Basics 1" by addressing more complex business transactions and entries during the year-end closing. Starting from the accounting closure, it also introduces calculation, break-even analysis, as well as balance sheet and performance analysis.

The teaching material is aligned with the curriculum for commercial apprentices (Kauffrau/Kaufmann EFZ) and the performance objectives of the commercial vocational maturity. It serves as an appropriate instructional basis for commercial vocational schools and business high schools. However, it can also be used in business schools, maturity schools, commercial high schools, or in advanced professional 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 accounting is based on the personal experiences of the learners. Thus, the balance sheet cannot be the sole starting point of accounting. Instead, effective business transactions are considered and recorded from the very beginning. The booking facts and accounts are explained and developed clearly, with a consistent color system further enhancing 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 - Advanced Topics"

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 encompasses the entire finance and accounting content for commercial vocational maturity as well as for maturity, business, and specialized high schools.