Financial Statements

The textbook covers the preparation, disclosure, and analysis of financial statements on a bachelor’s and master’s level. It contains more than sixty case studies and numerous links to an online materials bank. As the cases dominate the textbook space, readers get the impression to observe accountants at work. The case studies comprise of detailed calculations, journal entries, T-accounts, and financial statements. For open book exams, the text includes how-it-is-done paragraphs which offer directions for accounting work.
The textbook’s structure follows the sequence of balance sheet items beginning with non-current assets and ending at income tax liabilities. It further discusses a full set of financial statements.
Readers can download numerous online materials, like exam tasks with solutions thereto, links to youtube clips produced by the author and spreadsheets for support of their accounting work in academia.


Inhalt:
1. Conventions
2. Financial Statements based on HGB
3. Financial Statements based on IFRSs
4. Accounting for Retailers
5. Basics of Financial Statement Analysis
6. Formal Financial Statement Requirements
7. Non-current Assets on the Balance Sheet
8. Business Combinations
9. Current Assets on the Balance Sheet
10. Statement of Cash Flows
11. Equity on the Balance Sheet
12. Statement of Profit or Loss and Other Comprehensive Income
13. Statement of Changes in Equity
14. Liabilities on the Balance Sheet

Autor:inneninformation:
Prof. Dr. Carsten Berkau teaches accounting at Osnabrück University UAS and in South Africa, Malaysia, South Korea and China. Other books: Basics of Accounting, Bilanzen and Management Accounting.