Читать книгу Management Accounting. Workbook 1 - Werner Seebacher - Страница 7

FOREWORD

“Management Accounting. Workbook 1 – Balance Sheet | Profit/Loss ­Account” is based on the textbook “Management Accounting.” and is designed for supplementing the textbook “Management Accounting”.

The textbook “Management Accounting.” describes in detail the Big Picture – the central overall connection in accounting/controlling – as well as the elements which affect this connection: Balance Sheet | Profit/Loss Account | Profit Plan | Finance Plan | Budgeted Balance Sheet.

The “Workbook 1 – Balance Sheet | Profit/Loss Account” is based on the textbook “Management Accounting.” and presents and explains in detail – in form of numerical examples – the effects of concrete accounting activities and business cases in and on balance sheet and profit/loss ­account.

Target groups of “Management Accounting. Workbook 1 – Balance Sheet | Profit/Loss Account” are students of economic/business courses in the framework of their basic education or in the framework of their introductory courses, students doing post-graduate programmes, as well as managers in enterprises with practical experience – all of them facing the challenge of having to understand and to apply the basic connections of accounting in enterprises – presented in and through balance sheet and profit/loss account.

“Management Accounting. Workbook 1 – Balance Sheet | Profit/Loss ­Account” is supplemented and continued by “Management Accounting. Workbook 2 – Profit Plan | Finance Plan | Budgeted Balance Sheet”.