Basics of Accounting

Das Buch behandelt den Lehrinhalt für internationales Rechnungswesen nach IFRSs. Das Lehrkonzept besteht darin, den Jahresabschluss und dessen Positionen mit mehr als 60 internationalen Fallstudien zu erklären, die alle relevanten Buchungssätze und Konten enthalten. Weiterhin können mehr als 300 Klausuraufgaben und Lösungen über die im Text eingefügten QR-Codes heruntergeladen werden. Die Bücher helfen, sich auf Ihre Rechnungswesen-Klausur vorzubereiten.Alle Kapitel beschreiben ihre Lernziele, geben einen Überblick, erläutern den Inhalt unter Bezug auf die relevanten IAS/IFRSStandards und deren Paragrafen, führen Fallstudien durch Übersichtsdatenblätter ein und erläutern die Schritte im Rechnungswesen vollständig unter Angabe von Buchungssätzen und Konten.Der Text enthält So-wird-es-gemacht Abschnitte, um knappe und präzise Arbeitsanleitungen für eigene Berechnungen zu geben. Jedes Kapitel endet mit einer Zusammenfassung, Arbeitsdefinitionen für neu eingeführte Fachbegriffe der Bilanzierungssprache und Testfragen mit Lösungen.utb+: Begleitend zum Buch erhalten Leser:innen zur Prüfungsvorbereitung online über 300 Übungsaufgaben mit Lösungen sowie zusätzliche Fallstudien. Erhältlich über utb.de.

Financial Statements is based on an international IFRS accounting syllabus as taught at UAS Osnabrück and its international partner universities. The textbook covers the preparation, disclosure, and analysis of financial statements on a bachelor's and master's level. It contains more than sixty case studies and numerous links to an online materials bank. As the cases dominate the textbook space, readers get the impression to observe accountants at work. The case studies comprise of detailed calculations, journal entries, T-accounts, and financial statements. For open book exams, the text includes how-it-is-done paragraphs which offer directions for accounting work. The textbook's structure follows the sequence of balance sheet items beginning with non-current assets and ending at income tax liabilities. It further discusses a full set of financial statements. That comprises of the income statement, the statement of cash flows and the statement of changes in equity. The notes are provided for a case study including ESG reporting. Group accounting and joint venture accounting are covered as well.Readers can download numerous online materials, like exam tasks with solutions thereto, links to youtube clips produced by the author and spreadsheets for support of their accounting work in academia.Financial statements is a standard textbook for accounting classes taught at universities of applied sciences in English and supports managers and accountants who strive to enhance their knowledge about national accounting towards IFRS standards.

Management Accounting is a textbook for business management study programmes. It covers the international syllabus of cost accounting and controlling on bachelor's and master's levels. Prof. Berkau has more than 25 years of teaching experience in Germany (UAS Osnabrück) and at international universities in South Africa, Malaysia, China, the Netherlands, and South Korea. The textbook strictly follows a case study-based approach. All methods are discussed by easily understandable cases. The calculations demonstrate how to apply management accounting step by step. In the first chapters, the case study PENOR PLC about a British windows/doors manufacturer explains the differences between financial accounting (IFRSs) and management accounting. In the next following sections, the textbook covers two points of view: (1) a controlling view, with budgeting, cost-volume-profit analysis, degree of operating leverage, investment appraisal, mergers and cross-border acquisitions and risk valuation (MonteCarloSimulation); (2) a cost accounting view that covers management accounting systems, flexible budgeting, cost allocation methods, performance measurement, monitoring, reporting, product calculation, manufacturing accounting (job order and process costing), activity-based costing, target costing and contribution margin accounting. On the UVK website, numerous exam tasks with complete solutions, further study materials, and links to video clips produced by Prof. Berkau are available for download.

Accountants support managers to control their businesses. Companies report to their investors and creditors in form of financial statements derived from bookkeeping records. In business, Accounting actually is the language managers talk. This text book teaches you the vocabulary and grammar of international Accounting from the scratch on.Students and managers who strive to understand and apply IFRSs need to know the fundamentals of international Accounting, starting from easy bookkeeping and continued by Financial Accounting and Management Accounting (Controlling). The book also closes the gap between German bookkeeping/Accounting and IFRSs courses taught in Germany and abroad.The text book is based on more than 60 mini-case studies, such as you find in exams. The approach of teaching is like being coached by an experienced Accountant who shows and explains how Accounting is done, step by step. In order to pick up technical terms in international Accounting and class room language, the text book is written in English by an international team of Accounting experts and authored by an Accounting professor of a German university of applied sciences with international experience as visiting professor in numerious partner universities worldwide.