Contents
Part I: Financial statements according to German GAAP
1.1.1The fundamental question and the fundamental equation
1.1.2Financial and managerial accounting
1.1.3Content of accounting/basic terms
1.2Elements of financial statements
1.2.2Income statement and changes-in-equity statement
1.2.4Notes and management report
1.3.1Accounts, debiting, crediting
1.3.3Opening and closing of accounts
1.3.4Specific topics of double-entry accounting
1.3.4.2Received price reductions
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