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Wir lernen Buchführung


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About the Book

Inhalts-Übersicht.- 1. Warum muß der Kaufmann Bücher führen?.- 2. Was versteht man unter "Inventur", "Inventar" und "Bilanz"?.- 3. Woher kommen die einzelnen Bilanzposten?.- 4. Wie wird ein Kassenkonto geführt?.- 5. Wie sind die Buchungen auf dem Bankkonto zu verstehen?.- 6. Was bedeuten die Buchungen auf Lieferanten- und Kundenkonten?.- 7. Welche Buchungen werden auf den Warenkonten gemacht?.- 8. Was wird auf Kapital- und Privatkonto gebucht?.- 9. Was sind Bestandskonten, und wie werden sie abgeschlossen?.- 10. Was sind Erfolgskonten, und wie werden sie abgeschlossen?.- 11. Welche Ausdrücke sind für die Soll- und Habenbuchungen üblich?.- 12. Wodurch unterscheiden sich Grund- und Hauptbuchung?.- 13. Wie wird der Buchungssatz gebildet?.- 14. Wie hängen die Konten der doppelten Buchführung miteinander zusammen?.- 15. Welche Buchführungsformen gibt es?.- 1. Geschäftsgang Nr. 1.- 2. Geschäftsgang Nr. 2.- 3. Abschreibungen.- 4. Geschäftsgang Nr. 3.- 5. Skonti- und Bankzinsenbuchungen.- 6. Geschäftsgang Nr. 4.- 7. Wechselbuchungen.- 8. Geschäftsgang Nr. 5.- 9. Geschäftsgang Nr. 6.- 10. Kassendifferenzen, Portokasse, Stornobuchungen.- 11. Geschäftsgang Nr. 7.- 12. Darlehen und Hypothek.- 13. Geschäftsgang Nr. 8.- 14. Die Buchung uneinbringlicher und zweifelhafter Forderungen.- 15. Geschäftsgang Nr. 9.- 16. Transitorische Posten.- 17. Geschäftsgang Nr. 10.- 18. Lohnbuchführung.- 19. Geschäftsgang Nr. 11.- 20. Kontenrahmen und Kontenpläne.- 21. Der Kontenrahmen für den Einzelhandel.- 22. Geschäftsgang Nr. 12.- 23. Der Kontenrahmen für den Großhandel.- 24. Geschäftsgang Nr. 13.- 25. Der Kontenrahmen für den Fertigungsbetrieb.- 26. Geschäftsgang Nr. 14.- 27. Die Abschlußübersicht.- 28. Besonderheiten der Buchführung bei Handelsgesellschaften.- Anhang. Kontenrahmen für Einzelhandel, Großhandel, Fertigungsbetrieb.


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Product Details
  • ISBN-13: 9783663125006
  • Publisher: Springer Nature B.V.
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Ein Lehr- und Übungsbuch für den Schul-, Kurs- und Selbstunterricht
  • Width: 156 mm
  • ISBN-10: 3663125009
  • Publisher Date: 01 Jan 1955
  • Height: 234 mm
  • No of Pages: 136
  • Spine Width: 7 mm
  • Weight: 254 gr


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