Carsten Berkau Books

Focusing on financial statement preparation and analysis, this textbook serves both bachelor's and master's students. It features over sixty case studies, complete with calculations, journal entries, T-accounts, and financial statements. The content emphasizes international bookkeeping principles, tracing balance sheet items from non-current assets to income tax liabilities. Additionally, it presents a comprehensive overview of financial statements in line with IAS 1.10, including essential notes and ESG reporting.

Financial Statements is the international edition of the text book Bilanzen. It covers the syllabus of Financial Accounting classes on the bachelor's level. Additional materials and case studies for a master's course are available online. Financial Statements is based on more than 20 years' experience in teaching Accounting in German and international universities, such as in South Africa, Malaysia, China and South Korea. The contents is based on international Accounting standards IFRSs. All chapters outline the learning objectives, explain the application of IFRS clearly, demonstrate Accounting work by exam-like case studies, show the accounts and financial statements as well as all calculations in detail, include easy to apply How-it-is-Done instructions and explain Accounting technical terms in in easy words. Test questions and solutions are provided. On the website, more than 1,000 pages of prior exam tasks with full solutions are available in English.

Basics of Accounting targets students in international business study programs. IT covers the widely applied syllabus of Accounting at universities on bachelor's and master's level. IN this book, the application of the methods comes first. THe Basics teach how to do Accounting by a case study based approach. ALl cases were taken from former exam papers at international universities and calculated completely and illustrated understandably. Managerial Accounting is about Accounting for managers. IT is linked to General Management where companies are seen as a whole as well as to Cost Accounting which comprises all methods/instruments applicable for calculations, budgeting and cost monitoring in business.

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.

Das Lehrbuch vermittelt die Grundzüge der Bilanzierung nach internationalen Rechnungslegungsvorschriften IAS/ IFRS und nach neuem deutschem HGB, gemäß BilMoG. Es entspricht dem Curriculum, nach dem an deutschen und ausländischen Hochschulen Bilanzierung bzw. Accounting gelehrt wird. Zahlreiche Beispiele und eine durchgängige Fallstudie veranschaulichen den Lernstoff. Durch die Vermittlung von internationalem Wissen im Accounting ist es besonders für Studierende, die ein Auslandssemester planen, zu empfehlen.

Das Lehrbuch vermittelt die Grundzüge der Bilanzierung nach deutschem HGB und nach IAS/IFRS anhand einer durchgängigen Fallstudie. Das Bilanzrechtsmodernisierungsgesetz (BilMoG) ist mit berücksichtigt. Zusatzmaterial unter http://utb-mehr-wissen. de BWL-Crash-Kurs: konzipiert für Studienanfänger im Haupt- und Nebenfach besonders geeignet zur Prüfungsvorbereitung Didaktische Aufbereitung des Lehrstoffes mit • Grafiken, Tabellen, Übersichten • Definitionen, Merksätzen • Glossar, Register, Literaturverzeichnis • Übungsaufgaben und Lösungen

Inhaltsverzeichnis1. Einführung.A: Prozeßkostenmanagement als interdisziplinäre Aufgabe der Unternehmensführung.2. Prozeßorientierte Organisationslehre.3. Gemeinkostenmanagement.4. Informations- und Kommunikationstechnik.B: Konzept eines IV-Systems für das Prozeßkostenmanagement.5. Anforderungen und Grobkonzeption einer IV-System-unterstützung für das Prozeßkostenmanagement.6. Instrumentale Gestaltung der Prozeßkostenrechnungs-Konfiguration.7. Instrumentale Gestaltung der Tätigkeitsanalyse.8. Instrumentale Gestaltung der Prozeßketten-Struk-turierung.9. Instrumentale Gestaltung des Kostenmanagements für Geschäftsprozesse.10. Kooperation beim verteilten Prozeßkosten-management.11. Informationstechnische Gestaltung eines Koordinationsmechanismus für das Prozeßkosten-management.C: Umsetzung des vernetzten Prozeßkostenmanagements in einen Forschungsprototyp.12. Das ‘Controlling-Blackboardsystem’.13. Verifizieren des Prozeßkostenmanagement-konzeptes in der praktischen Anwendung.Zusammenfassung und Ausblick.Literatur.