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Zusammenfassung Betriebswirtschaft Vorlesung
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Betriebswirtschaft Vorlesung
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Komplettes Studymag 510.06.2022 Vorlesung
Rechnungswesen
S. 11
Externes Rechnungswesen = Buchhaltung. Gesetzlich verpflichtend. Man muss nachweisen, dass
man solvent ist. Gesunde Kapitalstruktur muss vorhanden sein.
Immer am Ende des Geschäftsjahres. Also immer nach 12 Jahren muss ich Bilanz und Gewinn- und
Verlustrechnung machen. Beides baut auf Buchhaltung auf.
S. 13
Es gibt Vorgaben fürs externe Rechnungswesen
Vollständig, klar, wesentliches muss enthalten sein,…
, Diese Begriffe kommen aber nicht in Klausur vor!!!
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Auszahlungen, Ausgaben, Aufwand, Kosten
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