Kommunales Haushalts- und Rechnungswesen - DOPPIK Brandenburg

This work comprehensively covers all areas of the double-entry municipal budgeting and accounting system in the state of Brandenburg. The three-component system, process, organisation and personnel of municipal financial management, planning of the operating and financial budget as well as the recognition, disclosure and valuation of items in the municipal balance sheet are presented in detail. Further topics include equity and debt financing of the municipal budget, budget balancing, implementation and monitoring in the operating and financial budget, mobile budget management as well as asset management and asset accounting, for the 6th edition, among other things, detailed questions of the preparation of annual financial statements have been concretised. Examples, practical exercises and sample solutions support the practical development of the content. As a consultant and lecturer, Barbara Knöfel supports employees from local, state and federal administrations in the field of public financial management.