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Buchführung und Bilanzierung für Dummies (Für Dummies)
by Michael Griga Raymund KrauleidisDer Besteller in der 9. Auflage! »Buchführung und Bilanzierung für Dummies« behandelt die Finanzbuchhaltung mit Inventur, Bilanz und Gewinn-und-Verlust-Rechnung. Es ist eine gut lesbare Einführung in dieses vermeintlich so trockene Thema und bringt mit der nötigen Prise Humor und anschaulichen Beispielen Leben in die Zahlen. Sie erfahren, was sich hinter solch geheimnisvollen Begriffen wie Rückstellung, Abschreibung oder Bewertung verbirgt und welche Gesetze es in Deutschland, in der Schweiz und in Österreich gibt.
Buchführung und Bilanzierung: Eine anwendungsorientierte Einführung
by Benjamin R. Auer Matthias Schmidt Peer SchmidtNotwendige Grundkenntnisse der Buchführung und Bilanzierung werden durchgehend anhand von Anwendungsfällen und deren buchhalterischer Erfassung vermittelt, unter spezieller Verwendung des Industriekontenrahmens. Das Buch eignet sich sowohl zur Vorlesungsnachbereitung wie zum autodidaktischen Lernen.
Buchführung, Jahresabschluss und Besteuerung gewerblicher Unternehmen: Grundlagen Anwendung Fallübungen
by Nicolai SchädelInsgesamt 15 Fallübungen zur Rechnungslegung und Besteuerung von Unternehmen mit ausformulierten Musterlösungen (einschließlich weiterführender Hinweise auf einschlägige Rechtsprechung und Literatur).Das Werk soll Studierenden der Wirtschaftswissenschaften (insbesondere BWL, aber auch VWL und angrenzende Fächer wie z.B. Wirtschaftsinformatik) im Bereich Finanzmanagement und Besteuerung sowie Studierenden der Rechtswissenschaften sowie Rechtsreferendaren, die im Fach Steuerrecht eine Klausur oder mündliche Prüfung ablegen müssen, zur Prüfungsvorbereitung dienen. Das Werk soll zudem für Personen interessant sein, die sich auf eine Prüfung zum Steuerfachangestellten, Steuerberater oder Wirtschaftsprüfer vorbereiten. Das Werk soll zudem Professoren, Dozenten und Tutoren, die – aus welchen Gründen auch immer – keine eigenen Fallübungen entwickelt haben oder die eigenen Fallübungen ergänzen oder variieren wollen, als Hilfestellung dienen, um Vorlesungen, Übungen oder Tutorien mit Inhalten zu füllen. Das Werk richtet sich an jeden, der Unternehmensbesteuerung lernen oder lehren will. Damit umfasst die Zielgruppe mehrere zehntausend Personen (Studierende der Wirtschafts- und Rechtswissenschaften sowie Rechtsreferendare mit Schwerpunkt/Wahlbereich Besteuerung, Auszubildende im Bereich Steuerberatung und die jeweils dazugehörigen Professoren, Dozenten und Tutoren.
Buchführung: Einführung in die gesetzlichen Vorschriften und in die Buchführungstechnik
by Karin NickenigDieses Lehrbuch bietet Ihnen anhand eines durchgehenden Praxisbeispiels einen leichten Einstieg in die gesetzlichen Grundlagen der Buchführungspflicht und die komplexe Welt der Buchungssätze. Praxisrelevante Hinweise (z. B. auf die GoBD), Kontrollfragen und Übungsaufgaben mit Lösungswegen zu jedem Thema befähigen Sie schnell, die vermeintlichen Geheimnisse der Buchführung zu verstehen, sich das relevante Praxis- oder Prüfungswissen anzueignen, eine einfache Buchführung selbst zu erstellen und das Fachvokabular von Buchhaltern und Steuerberatern souverän einzusetzen. Die Einführung eignet sich besonders gut für berufliche Neu- und Wiedereinsteiger, Gewerbetreibende, Freiberufler und Existenzgründer sowie für Bachelor-Studierende und Auszubildende in kaufmännischen und steuerrelevanten Berufen.
Buchführung: Einführung in die gesetzlichen Vorschriften und in die Buchführungstechnik
by Karin NickenigDieses Lehrbuch bietet Ihnen anhand eines durchgehenden Praxisbeispiels einen leichten Einstieg in die gesetzlichen Grundlagen der Buchführungspflicht und die komplexe Welt der Buchungssätze. Praxisrelevante Hinweise (z. B. auf die GoBD), Kontrollfragen und Übungsaufgaben mit Lösungswegen zu jedem Thema befähigen Sie schnell, die vermeintlichen Geheimnisse der Buchführung zu verstehen, sich das relevante Praxis- oder Prüfungswissen anzueignen, eine einfache Buchführung selbst zu erstellen und das Fachvokabular von Buchhaltern und Steuerberatern souverän einzusetzen. Die Einführung eignet sich besonders gut für berufliche Neu- und Wiedereinsteiger, Gewerbetreibende, Freiberufler und Existenzgründer sowie für Bachelor-Studierende und Auszubildende in kaufmännischen und steuerrelevanten Berufen. Die vorliegende zweite Auflage wurde gründlich durchgesehen und verbessert.
Buchführung: Einführung in die gesetzlichen Vorschriften und in die Buchführungstechnik
by Karin NickenigDieses Lehrbuch bietet Ihnen anhand eines durchgehenden Praxisbeispiels einen leichten Einstieg in die gesetzlichen Grundlagen der Buchführungspflicht und die komplexe Welt der Buchungssätze. Praxisrelevante Hinweise (z. B. auf die GoBD), Kontrollfragen und Übungsaufgaben mit Lösungswegen zu jedem Thema befähigen Sie schnell, die vermeintlichen Geheimnisse der Buchführung zu verstehen, sich das relevante Praxis- oder Prüfungswissen anzueignen, eine einfache Buchführung selbst zu erstellen und das Fachvokabular von Buchhaltern und Steuerberatern souverän einzusetzen. Die Einführung eignet sich besonders gut für berufliche Neu- und Wiedereinsteiger, Gewerbetreibende, Freiberufler und Existenzgründer sowie für Bachelor-Studierende und Auszubildende in kaufmännischen und steuerrelevanten Berufen. Die aktualisierte 3. Auflage wurde optimiert und auf die Rechtslage Sommer 2019 gebracht.
Buchhaltung klipp & klar (WiWi klipp & klar)
by Antje TrammDieses Buch führt leicht verständlich in die Grundzüge der Buchhaltung ein. Es vermittelt die wichtigsten theoretischen Hintergründe sowie typischen praktischen Belange anhand vieler praxis- und lebensnaher Beispiele. Vorgestellt werden unter anderem T-Konten, das System der doppelten Buchhaltung, mögliche Bilanzveränderungen durch Geschäftsvorfälle, verschiedene Kontenarten und Buchungsregeln sowie Kontenrahmen und Kontenpläne mit Fokus auf den für Betriebe relevantesten DATEV-Kontenrahmen SKR04. Des Weiteren werden die wichtigsten Buchungssituationen wie Buchungen im Anlagevermögen oder Verbuchungen von betrieblichen Aufwendungen erläutert und die Verbuchung des Umsatzprozesses, also der Beschaffung, der Verarbeitung und dem Vertrieb von Waren, Erzeugnissen und Dienstleistungen, praxisnah dargestellt. Weitere Schwerpunkte sind die Ermittlung und Verbuchung des Erfolges einer Unternehmung sowie Arbeiten, die in der Buchhaltung zur Aufstellung des Jahresabschlusses anfallen. Das Buch richtet sich an Studierende sowie an Praktiker als Einstieg in das Thema Buchhaltung. Die vielen anwendungsorientierten Beispiele und Übungsaufgaben helfen, das Gelernte auf eigene Fälle zu übertragen.
Buchhaltung kompakt für Dummies (Für Dummies)
by Michael Griga Raymund KrauleidisDie Autoren machen Sie Schritt für Schritt und leicht verständlich mit der Buchhaltung vertraut. Von der Klärung der Begriffe, den Aufgaben und den gesetzlich Grundlagen über die Buchungsvorbereitung und den ersten Buchungssatz bis zu Buchungen in der Praxis. Buchen Sie den Ein- und Verkauf von Waren und Leistungen, buchen Sie Löhne, Gehälter und Sozialversicherung, Anzahlungen, Kredite und Forderungen sowie Maschinen, Anlagen und nicht zu vergessen Steuern. So bleibt die Buchhaltung kein Buch mit sieben Siegeln.
Buck & Pulleyn
by Louis B. BarnesA woman CEO believes that industry and organizational conditions require for a reengineering/restructuring job her company. However, she wants to gain maximum commitment and buy-in form the entire company. She does this by setting up employee task forces and teams, but this is only the beginning of new efforts that must be made.
Buck & Pulleyn's Team Management
by Louis B. BarnesIn 1993, the firm began to move from a traditional hierarchical structure to client-focused teams. The case describes the process and some consequences of this restructuring. Performance seems to be improving, but some employees preferred the structure certainty and client variety of the old days. How does management deal with these issues?
Buck Up, Suck Up . . . and Come Back When You Foul Up: 12 Winning Secrets from the War Room
by James Carville Paul BegalaThe political strategists who directed the Clinton campaign's War Room reveal the lessons and secrets from their hard-fought battles -- and how to use these highly effective strategies for success in everyday life. James Carville and Paul Begala have waged political war all across America and on three continents. They've won some of the most spectacular political victories of the twentieth century and lost a few campaigns too. Along the way, they've learned a few lessons. Some sound simple, like "Never Quit," some comic, like "Kiss Ass," and some are more complicated and nuanced, like "Strategy Ain't Tactics." But each lesson contains tried-and-true wisdom, illustrated with colorful stories from long political experience -- many never told before: Find out how Carville's mother, Miz Nippy, used a bass boat to "frame the debate" in selling encyclopedias. Discover what success secret Hillary Rodham Clinton and Tom DeLay share. Learn the War Room tricks for sharpening your message and delivering the perfect sound bite. And much more. Whether you are a senior executive or a secretary, a political junkie or the president of the United States, the rules to live by can be found in Buck Up, Suck Up...and Come Back When You Foul Up.
Buck Up, Suck Up … and Come Back When You Foul Up
by James Carville Paul BegalaThe political strategists who directed the Clinton campaign's War Room reveal the lessons and secrets from their hard-fought battles -- and how to use these highly effective strategies for success in everyday life. James Carville and Paul Begala have waged political war all across America and on three continents. They've won some of the most spectacular political victories of the twentieth century and lost a few campaigns too. Along the way, they've learned a few lessons. Some sound simple, like "Never Quit," some comic, like "Kiss Ass," and some are more complicated and nuanced, like "Strategy Ain't Tactics. " But each lesson contains tried-and-true wisdom, illustrated with colorful stories from long political experience -- many never told before: Find out how Carville's mother, Miz Nippy, used a bass boat to "frame the debate" in selling encyclopedias. Discover what success secret Hillary Rodham Clinton and Tom DeLay share. Learn the War Room tricks for sharpening your message and delivering the perfect sound bite. And much more. Whether you are a senior executive or a secretary, a political junkie or the president of the United States, the rules to live by can be found in Buck Up, Suck Up. . . and Come Back When You Foul Up.
Buckets of Money
by Lucia Raymond J.A proven way to financially prepare for retirement Are you wondering if you can make your retirement savings last? Concerned about inflation reducing your purchasing power? Worried about the stock market's violent swings? In Buckets of Money: How to Retire in Comfort and Safety, nationally recognized Certified Financial PlannerTM and radio personality Ray Lucia offers you a smart and conservative way to protect and grow your nest egg-so you can enjoy a comfortable retirement without worrying about your money running out. Developed by Lucia over his thirty-year career as a financial planner, the "Buckets of Money" technique is a proven way to achieve both income and growth, while guarding against the ravages of inflation. Buckets of Money is filled with in-depth insights and practical advice that will help you assess your retirement situation, save the money you need to last your entire lifetime, and adjust your plan to good times and bad. Regardless of your age, income, net worth, or investment experience, you need to have a solid plan for your retirement years. Buckets of Money provides you with such a plan, and shows you the best way to implement it.
Buckingham Park
by Arthur I Segel Joshua A. KatzinIn September, 2004, Stephen Lebowitz, President of CBL, a $6 billion publicly traded shopping mall real estate investment trust (REIT) with over 70 million square feet, is considering acquiring 170 acres for a new retail development at a racetrack site in Southern New Hampshire. First, Stephen has to calculate the value of the land to make his bid based on current market conditions and local zoning. Next, Stephen has to consider how the public securities markets will react, good and bad, to a shopping center REIT doing a new development at this time.
Buckman Laboratories (A)
by William E. FulmerExplores the implementation of a cutting-edge knowledge management system in a midsize, specialty chemical company. The initiative, begun in the early 1990s, has received several awards for its efforts. In early 1999, the company is experiencing severe price pressures in all of its key markets and has had to transfer its entire system to a new platform.
Bud Inc.
by Ian MulgrewAccording to Forbes magazine,* marijuana is "Canada's most valuable agricultural product -- bigger than wheat, cattle or timber." Bud Inc. gives us an inside look at this thriving homegrown industry.Although the cultivation and selling of marijuana remains illegal in Canada, it is already big business, especially in British Columbia. Law enforcement officials estimate that the annual wholesale value of B.C. marijuana is now $6 billion, about 5% of the province's total economy. If these stats are correct, it is B.C.'s largest export. Ontario and Quebec are not far behind.Vancouver journalist Ian Mulgrew has been following the rise of this underground economy for some time, and knows all the key players, political and entrepreneurial. Comparisons to the rum-runners of the Prohibition era are not unfounded. These so-called "pot barons" are all savvy businessmen who have built their empires using tried and true business models.Cash-strapped governments, pharmaceutical companies and other big businesses are well aware of the potential profits, and Canada has been at the forefront of the global movement to legalize medical marijuana and decriminalize the recreational use of the drug. Estimates vary, but it's thought that nearly a million people in Canada could benefit from medicinal marijuana, yet only about a thousand are currently legally authorized to use it. Many feel that marijuana should be grown, regulated and taxed like any other commodity.Following the evolution of the marijuana trade from rich kids smuggling it in their luggage, to trans-oceanic operations involving tons of dope, to today's thriving multi-billion-dollar domestic industry, Bud Inc. is a fascinating study of real-life supply-and-demand economics. *November 2003From the Hardcover edition.
Buddha and Software: Opportunities for Cooperation Between China and India
by Tarun KhannaThis chapter examines connections forged between China and India over the last two thousand years and moves into the present to consider recent efforts to create commercial and political links between the two countries.
Buddha's Office: The Ancient Art of Waking Up While Working Well
by Dan ZigmondCan enlightenment be found at the office? From the co-author of Buddha's Diet comes another book that shows how the wisdom of Buddha can apply to our modern lives -- this time exploring how Buddha's guidance can help us navigate the perils of work life. Without setting foot in an office, Buddha knew that helping people work right was essential to helping them find their path to awakening. Now more than ever, we need Buddha's guidance. Too many of us are working long hours, dealing with difficult bosses, high-maintenance coworkers, and non-stop stress. We need someone to help remind us that there is a better way. With Buddha's wisdom at the core of every chapter, Buddha's Office will help you learn how to stop taking shortcuts and pay more attention, care for yourself and others, deal with distractions, and incorporate Buddha's ageless instructions into our modern working life.It's time to wake up and start working in a more enlightened way. One that is right for you, right for our health, right for your sanity, and right for the world.
Buddhist and Taoist Systems Thinking: The Natural Path to Sustainable Transformation (Systems Thinking)
by Josep M. CollBuddhist and Taoist Systems Thinking explores a radical new conception of business and management. It is grounded on the reconnection of humans with nature as the new competitive advantage for living organizations and entrepreneurs that aspire to regenerate the economy and drive a positive impact on the planet, in the context of the Anthropocene. Organizations today struggle in finding a balance between maximizing profits and generating value for their stakeholders, the environment and the society at large. This happens in a paradigm shift characterized by unprecedented levels of exponential change and the emergence of disruptive technologies. Adaptability, thus, is becoming the new business imperative. How can, then, entrepreneurs and organizations constantly adapt and, at the same time, design the sustainable futures they’d like? This book uniquely explores the benefits of applying Buddhist and Taoist Systems Thinking to sustainable management. Grounded in Taoist and Zen Buddhist philosophies, it offers a modern scientific perspective fundamentally based on the concepts of bio-logical adaptability and lifefulness amidst complexity and constant change. The book introduces the new concept of the Gaia organization as a living organism that consciously helps perpetuate the conditions for life on the planet. It is subject to the natural laws of transformation and the principles of oneness, emptiness, impermanence, balance, self-regulation and harmonization. Readers will find applied Eastern systems theories such as the Yin-Yang and the Five Elements operationalized through practical methodologies and tools such as T-Qualia and the Zen Business model. They are aimed at guiding Gaia organizations and entrepreneurs in leading sustainable transformations and qualifying economic growth. The book offers a vital toolkit for purpose-driven practitioners, management researchers, students, social entrepreneurs, evaluators and change-makers to reinvent, create and mindfully manage sustainable and agile organizations that drive systemic transformation.
Buddy Boys
by Mike McalaryTrue story of how a small band of policemen at New York's 77th precinct were corrupted, which led to their eventual downfall.
Buddy March
by James J. Dowd Chin B. Ho Vijay V. SatheEntrepreneurial general manager (GM) ignores specific directives from his boss (GVP) to discontinue a new venture that the GM is championing.
Buddy Valastro: Cake Boss
by Boris Groysberg Katherine Connolly Baden Evan M S HechtBuddy Valastro, celebrity baker and business owner, inherited his father's bakery-Carlo's Bake Shop of Hoboken, New Jersey-at the age of seventeen. He had willed the shop to survive and gone on to fame through his television show, "Cake Boss"-the name most people now called him. Its popularity allowed Valastro to launch many additional ventures in the worlds of TV and food, including additional locations of Carlo's Bake Shop. Valastro's businesses had remained profitable throughout the COVID-19 pandemic, and he and has team had learned a great deal while managing through the crisis. Valastro felt like he was at a turning point and could build upon the lessons of the pandemic to scale his business. Moving into the future, how could Buddy leverage data and digital offerings? Did he even need brick-and-mortar bakeries? Did he have the infrastructure and team necessary to operate his company now and realize his vision for the future? Was Valastro overextended? How important was Valastro to the brand and to the company? Could they outlast him in the long-run?
Budget Bytes
by Beth MoncelThe debut cookbook from the Internet expert on making eating cheap dependably delicious As a college grad during the recent great recession, Beth Moncel found herself, like so many others, broke. Unwilling to sacrifice eating healthy and well--and armed with a degree in nutritional science--Beth began tracking her costs with obsessive precision, and soon cut her grocery bill in half. Eager to share her tips and recipes, she launched her blog, Budget Bytes. Soon the blog received millions of readers clamoring for more. Beth's eagerly awaited cookbook proves cutting back on cost does not mean cutting back on taste. Budget Bytes has more than 100 simple, healthy, and delicious recipes, including Greek Steak Tacos, Coconut Chicken Curry, Chorizo Sweet Potato Enchilada, and Teriyaki Salmon with Sriracha Mayonnaise, to name a few. It also contains expert principles for saving in the kitchen--including how to combine inexpensive ingredients with expensive to ensure that you can still have that steak you're craving, and information to help anyone get acquainted with his or her kitchen and get maximum use out of the freezer. Whether you're urban or rural, vegan or paleo, Budget Bytes is guaranteed to delight both the palate and the pocketbook.
Budget Consolidation: Short-Term Pain and Long-Term Gain
by Michael Kumhof Douglas Laxton Kevin Clinton Susanna MursulaA report from the International Monetary Fund.
Budget Deficits and Economic Activity in Asia
by Kanhaya GuptaThe growth and persistence of government budget deficits is causing increasing concern in both developed and developing countries. They have provoked extreme responses: some economists hold that they have devasting effects, others that they have no real impact at all. Budget Deficits and Economic Activity in Asia examines both of these claims in the context of the Asian economies. After testing for the feasibility of the current levels of budget deficits and therefore of the current fiscal policies, the author turns to a quantification of the effects on money supply, inflation, aggregate demand and interest rates. The findings for the ten countries studied are far from uniform, but neither of the extreme positions is vindicated. Budget deficits are monetized to a considerable extent, thus impairing or at least reducing the ability of the monetary authority to pursue an independent monetary policy. The widespread view that budget deficits are inflationary because they increase the money supply receives only partial support. The apparent effects on interest rates appear to be positive and as the processes of fiscal deregulation accelerate, interest rates seem set to become even more sensitive to the behaviour of budget deficits. Countries covered include India, South Korea, Thailand and Taiwan.