Basics of Accounting

Accountants support managers to control their businesses. Companies report to their investors and creditors in form of financial statements derived from bookkeeping records. In business, Accounting actually is the Language managers talk. This text book teaches you the vocabulary and grammar of international Accounting from the scratch on. Students and managers who strive to understand and apply IFRSs need to know the fundamentals of international Accounting, starting from easy bookkeeping and continued by Financial Accounting and Management Accounting (Controlling). The book also closes the gap between German bookkeeping/Accounting and IFRSs courses taught in Germany and abroad. The text book is based on more than 60 mini-case studies, such as you find in exams. The approach of teaching is like being coached by an experienced Accountant who shows and explains how Accounting is done, step by step. In order to pick up technical terms in international Accounting and class room Language, the text book is written in English by an international team of Accounting experts and authored by an Accounting professor of a German university of applied sciences with international experience as visiting professor in numerious partner universities worldwide.

Prof. Dr. Carsten Berkau lehrt seit 1996 Controlling und Rechnungswesen an der Fachhochschule Osnabrück. Er hält zudem Accounting-Vorlesungen an ausländischen Hochschulen in Shanghai (China), Port Elizabeth und Grahamstown (Südafrika) sowie Seoul (Südkorea). Professor Berkau teaches Accounting and Management Accounting at the University of Applied Sciencen in Osnabrück and other Universities in South Africa, China and South Korea.