Buchhaltung "Grundlagenwissen"

Master the Fundamentals of Accounting: From Bookkeeping to Financial Statements

This introductory accounting course provides a comprehensive understanding of core accounting principles, equipping you with the skills to manage basic financial tasks. You'll gain practical knowledge essential for working in a company's accounting department.

Key Topics Covered:

• Understanding Account Types: Learn to differentiate between asset accounts (Aktivkonto), liability accounts (Passivkonto), expense accounts (Aufwandkonto), and revenue accounts (Ertragskonto).
• Financial Statements: Develop a solid grasp of the balance sheet (Bilanz) and income statement (Erfolgsrechnung) – crucial for understanding a company's financial health.
• Debit & Credit (Soll & Haben): Master the fundamental accounting equation. Understand the difference between the debit (Soll) and credit (Haben) sides of an account and which account types increase or decrease on each side.
• Journal Entries & Bookingsatz: Learn how to create and understand journal entries (Buchungssatz), ensuring accurate double-entry bookkeeping. You'll learn that the first account listed in a journal entry is always debited, and the second is credited, regardless of whether the account is increasing or decreasing.
• Account Management: Gain proficiency in opening, posting to, and closing accounts (Konto eröffnen, bebuchen, abschliessen).
• Chart of Accounts (Kontenrahmen): Understand what a chart of accounts is and how it's used to organize financial data. Learn to select relevant accounts for a small business.
• Profit Distribution (Gewinnverteilung): Learn the basics of how profits are distributed.
• Business Scenarios & Practical Application: Apply your knowledge through realistic business case studies (Geschäftsfälle) and learn to record transactions in a journal.
• Impact on Profit: Identify which transactions affect a company's profitability and how they increase or decrease earnings.
• Choosing the Right Accounts: Develop the ability to select the appropriate accounts for recording business transactions.

Course Outcomes:

Upon completion of this introductory course, you will be able to:

• Explain the difference between a balance sheet and an income statement.
• Prepare and present a basic balance sheet and income statement for a small business.
• Record business transactions accurately in a journal.
• Perform fundamental accounting tasks within a company's accounting department.

This course serves as a foundational stepping stone for more advanced accounting studies.