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Profit Plan | Finance Plan | Budgeted Balance Sheet
„Management Accounting. Workbook 2 – Profit Plan | Finance Plan | Budgeted Balance Sheet” is based on the textbook “Management Accounting.”. It is meant to be a supplement to the textbook “Management Accounting.” and to the “Workbook 1 – Balance Sheet | Profit/Loss Account”. The textbook “Management Accounting.” deals with the “Big Picture” – the Accounting/Controlling Overall Context – as well as with the elements presenting this connection: Balance Sheet | Profit/Loss Account | Profit Plan | Finance Plan | Budgeted Balance Sheet. In the “Workbook 2 – Profit Plan | Finance Plan | Budgeted Balance Sheet” the effects of concrete accounting/controlling activities and business cases in and on profit plan, finance plan and budgeted balance sheet are presented and explained. The presentation is in form of case studies. Following the examples which deal with individual business activities each, the mathematical connections between profit plan, finance plan and budgeted balance sheet are presented in a comprehensive case study. “Management Accounting. Workbook 2 – Profit Plan | Finance Plan | Budgeted Balance Sheet” is directed towards students and practitioners – to students doing business courses in the framework of their basic education or their introductory semesters respectively, to students doing postgraduate programs as well as practitioners in management jobs.“ -
Balance Sheet | Profit Loss Account | Profit Plan | Finance Plan | Budgeted Balance Sheet
"Management Accounting." wants to give a comprehensive overview of the topic accounting/controlling - the Big Picture which shows the central elements of accounting/controlling and their connections. "Management Accounting." deals with the contents of and the connections between balance sheet, profit/loss account, contribution margin costing, results statement, profit plan, finance plan and budgeted balance sheet. In the operating business these elements are often viewed at and analyzed in an isolated way, although they build on a common data basis, and although there is constant interaction between them. In "Management Accounting." the mentioned elements are reflected in an overall way under consideration of the existing connections between them. From the basic concept of presenting a comprehensive overview and concentrating on connections, the title "Management Accounting." has been derived - What should or must people who are managers in an enterprise, know about accounting or understand of accounting? Target groups of "Management Accounting." are students of economic/business courses in the framework of their basic education or in the framework of their introductory courses as well as students doing post-graduate programmes, and also managers in enterprises with practical experience - all of them facing the challenge of having to understand and to apply the linking connections of accounting/controlling in enterprises. -
Balance Sheet | Profit Loss Account
„Management Accounting. Part 1 - Balance Sheet | Profit/Loss Account.” is based completely on 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. “Management Accounting. Part 1 - Balance Sheet | Profit/Loss Account” deals with the contents of and the connections between the elements Balance Sheet and Profit/Loss Account in detail. Additionally, the effects of concrete accounting/controlling activities and business cases in and on balance sheet and profit/loss account are presented and annotated. Target groups of “Management Accounting. Part 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. Part 1 - Balance Sheet | Profit/Loss Account” is supplemented and continued by “Management Accounting. Part 2 - Profit Plan | Finance Plan | Budgeted Balance Sheet”. -
Profit Plan | Finance Plan | Budgeted Balance Sheet
„Management Accounting. Part 2 - Profit Plan | Finance Plan | Budgeted Balance Sheet” is based constantly on the textbook “Management Accounting”. The textbook “Management Accounting.” deals with the “Big Picture” – the Accounting/Controlling Overall Context – as well as with the elements presenting this connection: Balance Sheet | Profit/Loss Account | Profit Plan | Finance Plan | Budgeted Balance Sheet. “Management Accounting. Part 2 - Profit Plan | Finance Plan | Budgeted Balance Sheet” – basing on the “Big Picture” – deals with the contents of and the connections between profit plan, finance plan and budgeted balance sheet. Building on them, the effects of concrete business activities in and on profit plan, finance plan and budgeted balance sheet are presented and annotated. They are described in form of case studies. “Management Accounting. Part 2 - Profit Plan | Finance Plan | Budgeted Balance Sheet” is directed towards students and practitioners – to students doing business courses in the framework of their basic education or their introductory semesters respectively, to students doing postgraduate programs as well as practitioners in management jobs. “Management Accounting. Part 2 - Profit Plan | Finance Plan | Budgeted Balance Sheet” is supplemented by “Management Accounting. Part 1 - Balance Sheet | Profit/Loss Account”.
