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Buchführung: Einführung in Die Finanzbuchaltung Auf Der Grundlage Von Einnahmen Und Ausgaben
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ISBN10: 3663127249
ISBN13: 9783663127246
Publisher: Springer Nature
Published: Jan 1 1967
Pages: 190
Weight: 0.61
Height: 0.41 Width: 6.14 Depth: 9.21
Language: German
ISBN13: 9783663127246
Publisher: Springer Nature
Published: Jan 1 1967
Pages: 190
Weight: 0.61
Height: 0.41 Width: 6.14 Depth: 9.21
Language: German
In Abweichung von der üblichen Darstellungsform wird nachstehend versucht, die doppelte Buchführung (Finanzbuchhaltung) auch in der Lehrmethode auf ihre theoretisch längst fundierten Grundlagen, die Zahlungsvorgänge, und das hei t auf die Einnahmen und Ausgaben, zurückzuführen. Die Notwendigkeit, einen neuen Weg zu beschreiten, ergab sich von der Sache her schon seit der Entwicklung der pagatorischen Buchhaltungs- und Bilanz- 1 theorie). Die Gründung und der rasche Ausbau der Wirtschafts akademien bzw. Höheren Wirtschaftsfachschulen im letzten Jahrzehnt lassen nunmehr au erdem aus einer besonderen Unterrichtssituation heraus für die Dozenten an diesen Institutionen eine solcherma en grundlegend geänderte Auffassung von der Buchführung als Lehrgegenstand einfach als unumgänglich erschei- nen. Dazu ist vor allem zu bemerken: Die Studenten an den genannten Einrichtungen - gelegentlich auch an den Wirtschafts- und Sozialwissenschaftlichen Fakultäten - haben während der kaufmännischen Ausbildung und in der Praxis einen mehr oder weniger guten Überblick über die Buchungs t e c h n i erhalten, k deren Vermittlung und Übung dort nicht selten ausschlie liches Unterrichtsziel war. Für Führungs- kräfte in der Wirtschaft kommt es jedoch auf einen viel tieferen Einblick in die Zusammenhänge an, um den sich diese Arbeit deshalb bemüht, obwohl sie nicht mehr als eine Einführung bieten soll.
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