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.
eBook - PDF
Basics of Accounting
Introduction to International Bookkeeping and Financial Accounting
- 622 pages
- English
- PDF
- Available on iOS & Android
eBook - PDF
Basics of Accounting
Introduction to International Bookkeeping and Financial Accounting
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Table of contents
- I Contents
- II Introduction
- 1 Conventions
- 2 Cafeteria Example and what is on the Balance Sheet
- 3 Shareholders’ View
- 4 Legal Aspects of Accounting
- 5 The Excel Accountant
- 6 Introduction to Balance Sheet and Income Statement
- 7 Activities on the Asset Side of the Balance Sheet
- 8 Activities on Both Sides of the Balance Sheet
- 9 Profit and Loss Activities
- 10 Introduction to T-Accounts for Items on the Balance Sheet
- 11 T-Accounts for Profit and Loss
- 12 Introduction to Bookkeeping Entries
- 13 Special Asset Accounts
- 14 Special Equity Accounts
- 15 Special Liability Accounts
- 16 Reconciliation Accounts
- 17 Depreciation
- 18 Further Expenses and Accruals
- 19 Accounting for Labour
- 20 Trading Business – (1) Purchases and Returns
- 21 Trading Business – (1) Purchases and Returns plus VAT
- 22 Trading Business – (2) Sales and Returns
- 23 Trading Business – (2) Sales and Returns plus VAT
- 24 Privately-owned Business: Drawings
- 25 Production Firms
- 26 Inventory Systems
- 27 Cost Formulas
- 28 Income Statement Following the Cost of Sales Format
- 29 Trial Balance
- 30 Tax Calculation, Profit Appropriation and Equity Changes
- 31 Multiple-Period Bookkeeping
- 32 Introduction to Statements of Cash Flows
- 33 Establishment of a Business and Legal Form Changes
- 34 Liquidations
- 35 Disposals
- 36 Discounts and Rebates
- 37 Cash Book: Reconciliation with the Bank Statement
- 38 Petty Cash Book
- 39 Books of Original Entry
- 40 Abbreviations
- 41 Table of Figures
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Yes, you can access Basics of Accounting by Carsten Berkau in PDF and/or ePUB format, as well as other popular books in Business & Accounting. We have over 1.5 million books available in our catalogue for you to explore.