Basics of Accounting
eBook - PDF

Basics of Accounting

Introduction to International Bookkeeping and Financial Accounting

  1. 619 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Basics of Accounting

Introduction to International Bookkeeping and Financial Accounting

About this book

This textbook introduces you to international bookkeeping and accounting. It is designed as self study materials and covers the syllabus of an introductory class in accounting. After studying the Basics, you are well prepared to keep bookkeeping records and prepare financial statements like the balance sheet, the income statement, the cash flow statement and the statement of changes in equity.All chapters outline the learning objectives, provide an overview, include case studies and how-it-is-done-paragraphs. They end with a summary, the explanation of new technical terms and a question bank with solutions for checking your learning progress. On the internet, you can find more than 350 exam tasks including solutions as well as youtube-videos from the author.The textbook prepares you to study accounting and assists you with the transition from German bookkeeping to international accounting when qualifying for IFRSs.

Frequently asked questions

Yes, you can cancel anytime from the Subscription tab in your account settings on the Perlego website. Your subscription will stay active until the end of your current billing period. Learn how to cancel your subscription.
No, books cannot be downloaded as external files, such as PDFs, for use outside of Perlego. However, you can download books within the Perlego app for offline reading on mobile or tablet. Learn more here.
Perlego offers two plans: Essential and Complete
  • Essential is ideal for learners and professionals who enjoy exploring a wide range of subjects. Access the Essential Library with 800,000+ trusted titles and best-sellers across business, personal growth, and the humanities. Includes unlimited reading time and Standard Read Aloud voice.
  • Complete: Perfect for advanced learners and researchers needing full, unrestricted access. Unlock 1.4M+ books across hundreds of subjects, including academic and specialized titles. The Complete Plan also includes advanced features like Premium Read Aloud and Research Assistant.
Both plans are available with monthly, semester, or annual billing cycles.
We are an online textbook subscription service, where you can get access to an entire online library for less than the price of a single book per month. With over 1 million books across 1000+ topics, we’ve got you covered! Learn more here.
Look out for the read-aloud symbol on your next book to see if you can listen to it. The read-aloud tool reads text aloud for you, highlighting the text as it is being read. You can pause it, speed it up and slow it down. Learn more here.
Yes! You can use the Perlego app on both iOS or Android devices to read anytime, anywhere — even offline. Perfect for commutes or when you’re on the go.
Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app.
Yes, you can access Basics of Accounting by Carsten Berkau in PDF and/or ePUB format, as well as other popular books in Betriebswirtschaft & Buchhaltung. We have over one million books available in our catalogue for you to explore.

Information

Publisher
UVK Verlag
Year
2021
Print ISBN
9783739831831
eBook ISBN
9783739881836
Edition
6
Topic
Betriebswirtschaft
Subtopic
Buchhaltung

Table of contents

  1. I Contents
  2. II Introduction
  3. 1 Conventions
  4. 2 Cafeteria Example and what is on the Balance Sheet
  5. 3 Shareholders’ View
  6. 4 Legal Aspects of Accounting
  7. 5 The Excel Accountant
  8. 6 Introduction to Balance Sheet and Income Statement
  9. 7 Activities on the Asset Side of the Balance Sheet
  10. 8 Activities on Both Sides of the Balance Sheet
  11. 9 Profit and Loss Activities
  12. 10 Introduction to T-Accounts for Items on the Balance Sheet
  13. 11 T-Accounts for Profit and Loss
  14. 12 Introduction to Bookkeeping Entries
  15. 13 Special Asset Accounts
  16. 14 Special Equity Accounts
  17. 15 Special Liability Accounts
  18. 16 Reconciliation Accounts
  19. 17 Depreciation
  20. 18 Further Expenses and Accruals
  21. 19 Accounting for Labour
  22. 20 Trading Business – (1) Purchases and Returns
  23. 21 Trading Business – (1) Purchases and Returns plus VAT
  24. 22 Trading Business – (2) Sales and Returns
  25. 23 Trading Business – (2) Sales and Returns plus VAT
  26. 24 Privately-owned Business: Drawings
  27. 25 Production Firms
  28. 26 Inventory Systems
  29. 27 Cost Formulas
  30. 28 Income Statement Following the Cost of Sales Format
  31. 29 Trial Balance
  32. 30 Tax Calculation, Profit Appropriation and Equity Changes
  33. 31 Multiple-Period Bookkeeping
  34. 32 Introduction to Statements of Cash Flows
  35. 33 Establishment of a Business and Legal Form Changes
  36. 34 Liquidations
  37. 35 Disposals
  38. 36 Discounts and Rebates
  39. 37 Cash Book: Reconciliation with the Bank Statement
  40. 38 Petty Cash Book
  41. 39 Books of Original Entry
  42. 40 Abbreviations
  43. 41 Table of Figures