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Basics of Accounting

Bookkeeping, Financial Statements and Management Accounting

Carsten Berkau

Beschreibung

Prof. Dr. Carsten Berkau lehrt seit 1996 Controlling und Rechnungswesen an der Fachhochschule Osnabrück. Er hält zudem Accounting-Vorlesungen an ausländischen Hochschulen in Shanghai (China), Port Elizabeth und Grahamstown (Südafrika) sowie Seol (Südkorea).

Inhaltsverzeichnis

  • BEGINN
  • Carsten Berkau: Basics of Accounting. Bookkeeping, Financial Statements and Management Accounting (3rd Edition)
  • Impressum
  • Contents
  • Introduction
  • 1. Conventions
  • Part (A): 1st STEPS IN ACCOUNTING
  • 2. Cafeteria Example for the Balance Sheet Preparation
  • 3. Shareholders’ View on Business: McDonald’s Corporation
  • 4. Legal Aspects of Accounting
  • 5. The Excel Accountant
  • Part (B): EASY BOOKKEEPING
  • 6. Introduction to Statements of Financial Position and Comprehensive Income
  • 7. Activities on the Asset Side
  • 8. Activities on both Sides of the Statement of Financial Position
  • 9. Profit and Loss Activities
  • 10. Introduction to T-Accounts for Real Accounts
  • 11. T-Accounts for Profit and Loss
  • 12. Introduction to Bookkeeping Entries
  • 13. Special Asset Accounts
  • 14. Special Equity Accounts
  • 15. Special Liability Accounts - Payables, Bank Loans and Provisions
  • 16. Reconciliation Accounts
  • 17. Depreciation
  • 18. Further Expenses and Accruals
  • 19. Accounting for Labour
  • 20. Trading Business: Purchases and Returns
  • 21. Trading Business: Purchases and Returns plus VAT
  • 22. Trading Business: Sales
  • 23. Trading Business: Sales plus VAT
  • 24. Privately Owned Business: Drawings
  • 25. Production Firms
  • 26. Inventory Systems
  • 27. Cost Formulas
  • 28. Income Statement along the Cost of Sales Format
  • 29. Preparing the Trial Balance
  • 30. Tax Calculation, Profit Appropriation and Changes in Equity
  • 31. Multi-Period Bookkeeping
  • 32. Introduction to Statements of Cash Flows
  • Part (C): ADVANCED BOOKKEEPING
  • 33. Establishment of a Business and Legal Form Changes
  • 34. Liquidations
  • 35. Disposals
  • 36. Discounts
  • 37. Cash Book: Reconciliation with the Bank Statement
  • 38. Petty Cash Book
  • 39. Books of Original Entry
  • Part (D): Management Accounting
  • 40. Cost Planning / Business Plan
  • 41. Cost Behaviour / Cost Separation
  • 42. Cost Volume Profit Analysis (CVP-Analysis)
  • 43. Degree of Operating Leverage (DOL)
  • 44. Structure of Cost Accounting Systems
  • 45. Flexible Budgeting / Marginal Cost Accounting
  • 46. Cost Centre Efficiency Check
  • 47. Cost Allocations
  • 48. Reporting on Manufacturing Accounting
  • 49. Job Order Costing (Manufacturing Accounting)
  • 50. Process Costing (Manufacturing Accounting)
  • 51. Multi-Level Contribution Margin Accounting
  • 52. Activity Based Costing
  • 53. Abbreviations
  • 54. Table of Figures
  • 55. Literature

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