List of tables

Tab. 1.1 Users of financial statements and their interests
Tab. 1.2 Accounting rules
Tab. 1.3 Example of a journal
Tab. 1.4 General ledger accounts (1)
Tab. 1.5 General ledger accounts (2)
Tab. 1.6 General ledger accounts (3)
Tab. 1.7 General ledger accounts (4)
Tab. 1.8 General ledger accounts (5)
Tab. 1.9 Closing accounts
Tab. 2.1 Classification of common legal forms
Tab. 2.2 Accounting rules for partnerships and corporations
Tab. 2.3 Size classes in Commercial Code
Tab. 2.4 Size classes, Disclosure Act
Tab. 2.5 Accounting rules for partnerships and corporations including size classes
Tab. 2.6 Principles of documentation
Tab. 2.7 General principles of accounting
Tab. 2.8 Recognition principles
Tab. 2.9 Other measurement principles
Tab. 2.10 Examples for differences between legal and economic ownership
Tab. 2.11 Components of acquisition costs
Tab. 2.12 Components of production costs
Tab. 2.13 Methods of stock taking
Tab. 2.14 Definition of income and expense
Tab. 3.1 Basic structure of a balance sheet (§ 247)
Tab. 3.2 Debit side according to § 266 sect. 2
Tab. 3.3 Credit side according to § 266 sect. 3
Tab. 3.4 Examples of the classification non-current–current
Tab. 3.5 Development of non-current assets
Tab. 3.6 Acquired goodwill
Tab. 3.7 Low-value goods
Tab. 3.8 Financial assets and liabilities according to IAS 32
Tab. 3.9 Minimum capital requirements
Tab. 3.10 Example of partial payment (1)
Tab. 3.11 Example of partial payment (2)
Tab. 3.12 Presentation of equity given no decision about the use of profit
Tab. 3.13 Presentation of equity given total use of profit
Tab. 3.14 Presentation of equity given partial use of profit
Tab. 3.15 Example of deferred taxes (1)
Tab. 3.16 Example of deferred taxes (2)
Tab. 3.17 Example of deferred taxes (3)
Tab. 3.18 Example of deferred taxes (4)
Tab. 3.19 Examples of deferred tax assets and liabilities
Tab. 3.20 Relevant terms in accounting for leases
Tab. 3.21 Formats for income statement
Tab. 3.22 General information in notes
Tab. 3.23 Additional information about balance sheet and income statement
Tab. 3.24 Additional information on balance sheet
Tab. 3.25 Additional information about income statement
Tab. 3.26 Additional information not included in balance sheet or income statement
Tab. 3.27 Additional information about affiliated companies and participations
Tab. 3.28 Additional information on corporate governance
Tab. 3.29 Detailed structure of cash flow statement using indirect method (DRS 21)
Tab. 3.30 Structure of cash flow from operating activities using direct method (DRS 21)
Tab. 3.31 Principles of management reports according to DRS 20
Tab. 3.32 Recommended structure of management report according to DRS 20
Tab. 4.1 Size classes for consolidated financial statements
Tab. 4.2 Principles of consolidated financial statements
Tab. 4.3 General information in consolidated notes
Tab. 4.4 General information in consolidated notes
Tab. 4.5 Additional information about consolidated balance sheet
Tab. 4.6 Additional information about consolidated income statement
Tab. 4.7 Additional information not included in balance sheet or income statement
Tab. 4.8 Additional information on corporate governance
Tab. 5.1 Solution to exercise 1
Tab. 5.2 Solution to exercise 3 – balance sheet
Tab. 5.3 Solution to exercise 4 – trade receivables
Tab. 5.4 Solution to exercise 4 – closed account
Tab. 5.5 Solution to exercise 5 – liability account
Tab. 5.6 Solution to exercise 5 – closed account
Tab. 5.7 Solution to exercise 6 – opening balance
Tab. 5.8 Solution to exercise 6 – opening of accounts (1)
Tab. 5.9 Solution to exercise 6 – opening of accounts (2)
Tab. 5.10 Solution to exercise 6 – opening of accounts (3)
Tab. 5.11 Solution to exercise 6 – opening of accounts (4)
Tab. 5.12 Solution to exercise 6 – opening of accounts (5)
Tab. 5.13 Solution to exercise 6 – opening of accounts (6)
Tab. 5.14 Solution to exercise 6 – opening of accounts (7)
Tab. 5.15 Solution to exercise 6 – posting to accounts (1)
Tab. 5.16 Solution to exercise 6 – posting to accounts (2)
Tab. 5.17 Solution to exercise 6 – posting to accounts (3)
Tab. 5.18 Solution to exercise 6 – posting to accounts (4)
Tab. 5.19 Solution to exercise 6 – posting to accounts (5)
Tab. 5.20 Solution to exercise 6 – posting to accounts (6)
Tab. 5.21 Solution to exercise 6 – closing of accounts (1)
Tab. 5.22 Solution to exercise 6 – closing of accounts (2)
Tab. 5.23 Solution to exercise 6 – closing of accounts (3)
Tab. 5.24 Solution to exercise 6 – closing of accounts (4)
Tab. 5.25 Solution to exercise 6 – closing of accounts (5)
Tab. 5.26 Solution to exercise 6 – closing of accounts (6)
Tab. 5.27 Solution to exercise 6 – closing of accounts (7)
Tab. 5.28 Solution to exercise 6 – closing balance
Tab. 5.29 Solution to exercise 11 – opening balance
Tab. 5.30 Solution to exercise 11 – posting and closing of accounts (1)
Tab. 5.31 Solution to exercise 11 – posting and closing of accounts (2)
Tab. 5.32 Solution to exercise 11 – posting and closing of accounts (3)
Tab. 5.33 Solution to exercise 11 – posting and closing of accounts (4)
Tab. 5.34 Solution to exercise 11 – posting and closing of accounts (5)
Tab. 5.35 Solution to exercise 11 – posting and closing of accounts (6)
Tab. 5.36 Solution to exercise 11 – posting and closing of accounts (7)
Tab. 5.37 Solution to exercise 11 – posting and closing of accounts (8)
Tab. 5.38 Solution to exercise 11 – posting and closing of accounts (9)
Tab. 5.39 Solution to exercise 11 – posting and closing of accounts (10)
Tab. 5.40 Solution to exercise 11 – posting and closing of accounts (11)
Tab. 5.41 Solution to exercise 11 – posting and closing of accounts (12)
Tab. 5.42 Solution to exercise 11 – posting and closing of accounts (13)
Tab. 5.43 Solution to exercise 11 – closing balance
Tab. 5.44 Exercise 4
Tab. 5.45 Solution to exercise 6
Tab. 5.46 Solution to exercise 11
Tab. 5.47 Solution to exercise 14
Tab. 5.48 Solution to exercise 16 – linear depreciation
Tab. 5.49 Solution to exercise 16 – declining balance depreciation
Tab. 5.50 Solution to exercise 16 – performance-oriented depreciation
Tab. 5.51 Solution to exercise 18
Tab. 5.52 Solution to exercise 20
Tab. 5.53 Solution to exercise 23
Tab. 5.54 Exercise 26
Tab. 5.55 Exercise 33
Tab. 5.56 Exercise 35 balance sheet
Tab. 5.57 Exercise 35 income statement (values in €)
Tab. 5.58 Exercise 35 solution
Tab. 6.1 Case 2 5. Development of crude oil stock
Tab. 6.2 Case 8 – balance sheet of Snow AG prior to acquisition
Tab. 6.3 Case 8 – balance sheet Ski GmbH
Tab. 7.1 Solution to case 1 1
Tab. 7.2 Solution to case 1 2
Tab. 7.3 Solution to case 1 3
Tab. 7.4 Solution to case 1 4
Tab. 7.5 Solution to case 2 5. Development of crude oil stock
Tab. 7.6 Solution to case 2 5. Development of crude oil stock – total values
Tab. 7.7 Solution to case 7 – balance sheet parent company
Tab. 7.8 Solution to case 7 – balance sheet subsidiary
Tab. 7.9 Solution to case 7 – aggregated balance sheet (column form)
Tab. 7.10 Solution to case 7 – aggregated balance sheet (account form)
Tab. 7.11 Solution to case 7 – consolidated balance sheet
Tab. 7.12 Solution to case 8 – balance sheet of Snow AG prior to acquisition
Tab. 7.13 Solution to case 8 – balance sheet of Ski GmbH
Tab. 7.14 Solution to case 8 – balance sheet of Snow AG after acquisition
Tab. 7.15 Solution to case 8 – aggregated balance sheet (column form)
Tab. 7.16 Solution to case 8 – aggregated balance sheet (account form)
Tab. 7.17 Solution to case 8 – consolidated balance sheet
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