Grundlagen der Buchhaltung und Bilanzierung

This textbook presents the fundamentals of accounting, the technique of double-entry bookkeeping, and the key features of Italian recording practices and documentation requirements in a clear manner. Through teaching examples with solution guidelines, it explains the recording of the most common business transactions, while exercises for self-solving deepen the learned material. Additional materials and further exercises graded by difficulty are available online. Instructors can access the solutions with a password. The book is aimed at students of business vocational schools in South Tyrol as well as anyone who wants to acquire the basics of accounting and financial reporting through self-study. The main topics include: business organization, operational accounting, double-entry bookkeeping, recording common business transactions, and annual financial statements.