Efnisyfirlit

• Preface to the First Edition
• Preface to the Second Edition
• Abbreviations
• How to use this book
• Part I: Financial statements according to German GAAP
• 1 Introduction to accounting
• 1.1 Purpose of accounting
• 1.2 Elements of financial statements
• 1.3 Accounting procedures
• 2 Introduction to German accounting
• 2.1 Legal framework
• 2.2 Reporting conception
• 2.3 Generally accepted accounting principles
• 2.4 Balance sheet: general recognition rules
• 2.5 Stock taking/inventory
• 2.6 Definition of income and expense
• 3 Financial statements according to commercial code
• 3.1 Balance sheet
• 3.2 Income statement
• 3.3 Notes
• 3.4 Cash flow statement
• 3.5 Management report
• 4 Consolidated financial statements
• 4.1 Purpose
• 4.2 Legal requirements
• 4.3 Elements and content
• 4.4 General principles
• 4.5 Consolidation scope
• 4.6 Consolidation procedures
• 4.7 Consolidated notes
• Part II: Exercises
• 5 Exercises on individual topics with solutions
• 5.1 Bookkeeping and basic terms
• 5.2 Exercises on fundamental concepts and GAAP
• 5.3 Exercises on non-current assets
• 5.4 Exercises on current assets
• 5.5 Exercises on equity
• 5.6 Exercises on provisions
• 5.7 Exercises on debt
• 5.8 Exercises on deferred items and deferred taxes
• 5.9 Exercises on income statement and cash flow statement
• 6 Case studies
• Case 1: Depreciation and advance payments
• Case 2: Accounting policy of Victoria AG
• Case 3: Accounting policy of bits and pieces GmbH
• Case 4: Accounting for inventories
• Case 5: Accounting for intangible assets
• Case 6: Accounting policy
• Case 7: Accounting for inventories (2)
• Case 8: Consolidated financial statements (1)
• Case 9: Consolidated financial statements (2)
• Questions
• 7 Solutions for case studies
• Questions:
• Part III: Additional information
• 8 Translation of German legal accounting rules
• 9 Glossary
• 10 Vocabulary
• Literature
• Legal sources
• Commentaries and textbooks
• About the author
• Index