Finanz- und Rechnungswesen - Grundlagen 1 (Neuauflage)

The teacher's manual for the teaching material "Finance and Accounting - Basics 1" not only contains the complete solutions to the exercises from the student edition but is also a comprehensive resource. Teaching aids for lesson planning, suggestions for the didactic delivery of the material, work passes, and additional tasks with solutions are essential components of the manual.

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

The teaching material takes 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 in an understandable manner, 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 - Specializations"

The volumes "Basics 1" and "Basics 2" cover the entire content of finance and accounting for the training of commercial apprentices (Kauffrau/Kaufmann EFZ) and at business schools. With the third volume, the teaching material series covers the entire finance and accounting content of the commercial vocational maturity as well as maturity, commercial, and business schools.