Merkur Betriebswirtschaftslehre mit Rechnungswesen für das Wirtschaftsgymnasium - Band 1

School type: Vocational high schools, FOS. The books particularly take into account the current curricula for the subject of Economics in Thuringia (also for the FOS), for the subject of Business Administration with Accounting in Schleswig-Holstein, and for the subject of Business Administration in Hamburg. Overall concept: In the curricula of all federal states for the economic high school, there is the subject 'Business Administration' or 'Business Administration with Accounting' or 'Economics'. Regardless of the different curricula of the individual federal states, a concept should be established for the teaching and learning content of this subject that allows for broad acceptance. The purpose of the book series is to make the complex and abstract subject areas accessible to all students. For this reason, the author team has focused on breaking down complex topics into smaller learning units followed by targeted practice phases. All problems are addressed in a three-step process: example, task, and solution, providing the opportunity for an interactive learning process. Content: Companies in the market, introduction to the systematics of accounting, legal framework of the company (including sales contract law and performance disruptions), bookings in the business process (procurement/sales bookings, changes in inventory of materials, unfinished and finished products, purchase/sale of fixed assets, payment bookings), fundamentals of commercial law (including legal forms of companies), material procurement processes, performance creation processes. New in the 15th edition: The book has been updated to the current state. The new edition takes into account both the reform of the law of obligations and the changes in partnership law (MoPeG).