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Bilanz und Steuer I. Band: Buchhaltung und Bilanzen der Unternehmungen nach ihrer Rechtsform
1949
by
Reisch and Kreibig
Accounting
Taxation
Cooperatives
Public Finance
Legal Theory
Profit and Loss
Depreciation
Banking
Capital Theory
Insurance
Division of Labor
Planned Economy
Valuation
Austrian School
Carl Menger
Eugen von Bohm-Bawerk
Exchange Value
Friedrich von Wieser
Leon Walras
Subjective Value
Use Value
William Stanley Jevons
Capital Consumption
Discount Rate
Innovation
Raw Materials
Capitalism
Interest Rates
Economic Efficiency
Liquidity
Stock Exchange
Albert Schaffle
Fixed Capital
Infrastructure
Nationalization
Inflation
Capital Structure
Capital Intensity
Business Cycles
Federal Reserve
Adolf Wagner
Otto Bauer
Bruno Hildebrand
Rationalization
Monetary Stability
Cartels
Uncertainty
Table of Contents · 268 segments
1
Title Page, Copyright, and Preface
essay
2
Table of Contents of Volume One
chapter
3
Outline of the Second Volume
chapter
4
List of Figures
chapter
5
Abbreviations and Short References
bibliography
6
Introduction to Bookkeeping: Enterprise, Operation, and General Business-Economics Literature
theoretical
7
Preliminary Concepts: Definition, Function, and Practical Importance of Bookkeeping
theoretical
8
Commercial-bookkeeping duties under the Commercial Code
chapter
9
Litigation, corporate, insolvency, and tax effects of commercial books
chapter
10
Special bookkeeping rules and bibliography for bookkeeping instruction
bibliography
11
Bookkeeping systems: simple, double-entry, cameralistic, and constant
theoretical
12
Preliminary Concepts of Simple Bookkeeping
theoretical
13
Bookkeeping Representation Forms: Narrative, Accounts, Balances, Pages, and Tables
theoretical
14
Source Documents and Voucher Organization
theoretical
15
Business Case 1: Grocery Shop Transactions and Closing Data
chapter
16
Business Case 1: Posting, Closing, Profit, and Rentability Analysis
chapter
17
Business Case 2: Extended Simple Bookkeeping for a Hat Shop
chapter
18
Bookkeeping Plan and Cash Traffic Control
chapter
19
Postal Savings Bank Account and Cashless Giro Payments
chapter
20
Credit Transactions and Person-Based Ledgers
chapter
21
Journal Posting of Credit, Barter, and External Items
chapter
22
Saldokonto Posting: Customer and Supplier Ledgers
chapter
23
Saldokonto Extract and Consolidation of Credit Accounts
chapter
24
Accounting for Merchandise Movement: Purchase Books, Sales Books, and Stock Control
chapter
25
Inventories, Balance Sheets, Private Assets, and Passive Inventories
chapter
26
Cost Accounting, Profit Analysis, Operating Comparisons, and Profitability
chapter
27
System of Single-Entry Bookkeeping, Closing Work, and Controls
chapter
28
Minimum Bookkeeping Requirements and Daily Transaction Example
chapter
29
Explanation of Daily Posting in Minimum Bookkeeping
chapter
30
Worked Business Daybook Entries and Control Checks
chapter
31
Annual Closing under Minimum Bookkeeping
chapter
32
Closing Table, Balance Sheet, Profit Calculation, and Capital Account
chapter
33
Extended Accounting for Credit Transactions
chapter
34
Concept and Essence of Double-Entry Bookkeeping
theoretical
35
Technique and Laws of Double-Entry Bookkeeping
theoretical
36
Scientific Classification of Postings in the Account System
theoretical
37
General ledger account theory: business cases I–III
chapter
38
Business case IV: expanded trial balance and profit-and-loss closing
chapter
39
Business case V: balance and profit-and-loss closing table
chapter
40
Business case VI setup: reopening, transactions, inventory, and accrual data
chapter
41
Reopening and current postings for business case VI
chapter
42
Main ledger closing and inventory for business case VI
chapter
43
Account adjustments and inventory-to-ledger reconciliation
chapter
44
Accrual and deferral items
chapter
45
Account transfers and expanded closing table procedure
chapter
46
Worked main ledger and closing table for business case VI
chapter
47
Monthly closing and rough balance
chapter
48
Grouped trial balance, system overview, and mixed goods account
chapter
49
The Daybook as Chronological Ground Book
chapter
50
Cash Book, Contra Accounts, and Cash Book VI
chapter
51
Prima Nota, Account Assignment, and Posting Workflow
chapter
52
Worked Prima Nota and December Closing Entries
chapter
53
Italian Method of Bookkeeping
chapter
54
German Method with Sammeljournal
chapter
55
French Specialized Journal Method
chapter
56
English Method: Specialized Journals with Sammeljournal
chapter
57
American Tabular Journal and Divided Monthly Journal Methods
chapter
58
Transfer-Copy Bookkeeping, Ruf and Hinze Systems, and Hollerith Punch Cards
chapter
59
Auxiliary Books and Their Control Function
chapter
60
Saldokonto, Current Account Interest, and Goods Subsidiary Ledger Examples
chapter
61
Chart of Accounts: Account Grouping and Early Frameworks
chapter
62
Account Frameworks and the German Normal Chart of Accounts
theoretical
63
The Austrian Einheitskontenrahmen EKR
theoretical
64
General Balance Sheet Theory: Literature Guide
bibliography
65
The Asset Balance Sheet and the Meaning of the Bilanzkonto
theoretical
66
Balance Sheet Technique: Closing, Continuity, Aggregation, Compensation, and Adjustment Entries
theoretical
67
Indirect Depreciation Booking Method
theoretical
68
Transitory Assets and Liabilities
theoretical
69
Active and Passive Anticipations
theoretical
70
Pass-Through Balance Sheet Items
theoretical
71
Movement of Values in the Balance Sheet
theoretical
72
The Profit and Loss Balance
theoretical
73
The Gross Method
theoretical
74
The Net Method
theoretical
75
Balance Sheet Standardization
theoretical
76
Balance Sheet Law
theoretical
77
Importance and Position of the Inventory in Bookkeeping
theoretical
78
The significance of balance sheet valuation
theoretical
79
General principles of valuation
theoretical
80
Statutory valuation rules and core valuation principles
theoretical
81
Valuation of nominal-value items, receivables, bills, and annuity debts
chapter
82
Valuation of fixed assets and intangible assets
chapter
83
Repair costs: maintenance versus capital improvements
chapter
84
Value bases of depreciation
theoretical
85
Determining the amount of depreciation
chapter
86
Methods of depreciation and amortization distinctions
chapter
87
Effects of depreciation and silent reserves
chapter
88
Renewal reserves and replacement reserve accounting
chapter
89
Valuation of current resale goods
chapter
90
Valuation policy and transition to private-enterprise balance sheets
theoretical
91
Balance Sheet of the Open Commercial Partnership
chapter
92
Balance Sheet of the Limited Partnership
chapter
93
Balance Sheet of the Silent Partnership
chapter
94
Bibliography for Publicly Reporting Enterprises and Stock-Corporation Balance Sheets
bibliography
95
Stock Corporations, Public Accounts, and the Opening of the Economic and Legal Foundations
essay
96
Legal and Economic Foundations of Stock Corporation Balance Sheets
chapter
97
The Problem of the Purposes of Stock Corporation Balance Sheets and Legal Doctrines
theoretical
98
Economic Theories of the Balance Sheet Purpose
theoretical
99
Practical Views and Conclusions on the Purposes of Stock Corporation Balance Sheets
theoretical
100
Interested Parties in Stock Corporation Balance Sheets
theoretical
101
Bookkeeping in Stock Corporations
chapter
102
Preparation, Approval, Audit, Liability, and Publication of Annual Balance Sheets
chapter
103
Basic Principles and Statutory Structure of the Asset Balance Sheet
chapter
104
Asset-Side Items in the Stock Corporation Balance Sheet
chapter
105
Liability-Side Items in the Stock Corporation Balance Sheet
chapter
106
Typical Balance-Sheet Items: Net Worth, Value Corrections, Accruals, and Pass-Through Items
chapter
107
Balance Sheet Presentation and AG Valuation Rules in Law and Practice
chapter
108
Results, Reform Proposals, Liabilities, and General Meeting Rights
chapter
109
Bibliography on Intangible Values
bibliography
110
Concept and Balance-Sheet Treatment of Intangible Values
theoretical
111
Share Capital and Proof of Net Assets in Joint-Stock Companies
chapter
112
Functions of the Share-Capital Account
chapter
113
Balance Sheet Presentation of Share Capital, Share Register, and Unpaid Contributions
chapter
114
Capital Impairment Account, Authorized Capital, Own Shares, and Treasury Shares
chapter
115
Capital Increases, Subscription Rights, and Paid Share Issues
chapter
116
Free Shares and Capitalization of Reserves or Revaluation Gains
chapter
117
Nominal-Value Increases by Stamping Up Shares
chapter
118
Tax Law on Share-Capital Increases
chapter
119
Capital Reductions and Share Repayments: Legal Protection and Economic Effects
chapter
120
Repayment of Shares from Profit
chapter
121
Expiring and Non-Expiring Enterprises in Share Repayment
chapter
122
Accounting Treatment of Share Repayments
chapter
123
Capital Repayments in Kind, from Assets, Profits, Reserves, and Revenue
theoretical
124
Capital Reduction through Own-Share Repurchase and Liberation of Partly Paid Shares
theoretical
125
Capital Reduction by Stamping Shares to a Lower Nominal Value
theoretical
126
Capital Reduction by Consolidating Shares
theoretical
127
Capital Reductions, Consolidations, and Gold Balance Sheets
theoretical
128
Tax Treatment of Capital Repayments and Capital Reductions
theoretical
129
Profit Participation Rights and the Definition and Classification of Reserves
theoretical
130
Share Capital and Reserves under the Legal Reserve Rules
theoretical
131
Open and Hidden Reserves in Balance Sheets
theoretical
132
Statutory, Voluntary, Capital, Profit, and Conversion Reserves
theoretical
133
General and Special Reserves
theoretical
134
Uncovered and Specially Covered Reserves
theoretical
135
Temporary and Permanent Reserves
theoretical
136
Liquid and Illiquid Reserves
theoretical
137
Interest on Reserves
theoretical
138
Balance-Sheet Treatment of Open Reserves
theoretical
139
Examples of Liabilities-Side Classification and Ambiguous Reserves
chapter
140
Accounting Procedure for Reserves Without Separate Cover
chapter
141
Accounting Procedure for Separately Covered Reserves
chapter
142
Valuation Adjustment Items and Provisions
chapter
143
Deferred and Accrued Items as Income-Regulation Posts
chapter
144
Passive Anticipations and Their Distinction from Special Reserves
chapter
145
Balance-Sheet Treatment of Purchase and Sales Commitments
chapter
146
Sale Commitments, Covered and Uncovered Delivery Obligations
chapter
147
Dividend and Similar Special Reserves
chapter
148
Insurance and Damage Reserves, Including Self-Insurance
chapter
149
Renewal Funds as Depreciation or True Earmarked Funds
chapter
150
Railway Replacement Accounting and the Need for Indirect Depreciation
chapter
151
Renewal Reserves Beyond Depreciation and Mixed Accounting Methods
chapter
152
Del Credere Accounts and Doubtful-Debt Reserves
chapter
153
Exchange-Loss and Currency Reserves
chapter
154
Guarantee, Litigation, Interest, and Tax Reserves
chapter
155
Pension and Welfare Funds, and the Concept of Through-Items
chapter
156
Sureties, Avals, Liabilities, and Guarantee Obligations
chapter
157
Cautions, Endorsement Obligations, and Acceptance Credits
chapter
158
Long-Term Debt and Industrial Bonds: Legal Framework, Issuance, and Repayment
chapter
159
Industrial Bonds: Interest, Coupons, Agio, and Disagio
chapter
160
Industrial Bonds: Restructuring, Revaluation, and a Full Accounting Example
chapter
161
Bank Debentures and Bank-Issued Bond Accounting
chapter
162
Economic and Legal Foundations of Income Statements
chapter
163
Structure and Layout of Income Statements
chapter
164
Structure and Proper Presentation of the Profit and Loss Statement
chapter
165
Balance-Sheet Treatment of Annual Net Profit or Loss
chapter
166
Closing with Profit and Accounts Used for Profit Distribution
chapter
167
Closing with Loss and the Reliability of the Profit Concept
chapter
168
The Concept of Profitability in Corporations
theoretical
169
Closing Example: Austrian Brau-AG Balance Sheet and Income Statement
chapter
170
Austrian Brau AG Financial Statements and Audit Certificate, 1946
chapter
171
The Management Report in Public Corporate Accounting
theoretical
172
Audit of Stock Corporations and Opening of Balance-Sheet Critique
theoretical
173
Static Critique of the Asset Side of Corporate Balance Sheets
theoretical
174
Static Liquidity Analysis: Relations Between Financing and Asset Use
theoretical
175
Dynamic Balance-Sheet Analysis of Capital, Assets, and Liquidity
theoretical
176
Critique of Profit and Loss Items
theoretical
177
Critique of Broader Enterprise Conditions
theoretical
178
Balance-Sheet Standardization for Stock Corporations
theoretical
179
Subproblems of Balance-Sheet Standardization
theoretical
180
Special Rules for Foreign Stock Corporations in Austria
chapter
181
Swiss Stock-Corporation Balance Sheets: Law, Valuation, Publication, and Audit
chapter
182
Swiss Examples: Chocolat Tobler and Fides Treuhandvereinigung
chapter
183
Italian Stock-Corporation Balance Sheets and Audit Practice
chapter
184
Dutch Stock-Corporation Balance Sheets: N.V. Law and Audit
chapter
185
Dutch Example: Nationale Levensverzekering-Bank N.V. Rotterdam, 1947
chapter
186
British Company Balance Sheets and the Companies Acts of 1929 and 1947
chapter
187
British Examples: Bank Balance Sheet and Town Tailors Report
chapter
188
United States Corporate Accounting: Legal Framework, Terminology, and Current Assets
chapter
189
United States Balance-Sheet Structure, Equity, Valuation, Inventories, and Deferred Charges
theoretical
190
United States Profit and Loss Statements and Illustrative Balance Sheet
chapter
191
Federal Reserve Board Balance Sheet and Profit-and-Loss Schema
chapter
192
Legal Relations of the Partnership Limited by Shares
chapter
193
Net Assets and Annual Accounts of the KGaA
chapter
194
Profit Distribution in the KGaA
chapter
195
Literature on GmbH Accounting and Law
bibliography
196
The GmbH as Enterprise Form and Its Annual Balance Sheets
chapter
197
Special Balance Sheets: Formation, Reorganization, Liquidation, and Merger of GmbH
chapter
198
Presentation of Net Assets in the GmbH Balance Sheet
chapter
199
Capital Contributions and Accounting Entries for GmbH Share Capital
chapter
200
Business Shares and Balance-Sheet Value in the GmbH
chapter
201
The GmbH Share Register
chapter
202
Additional Contributions in the GmbH Balance Sheet
chapter
203
Treatment of Annual Net Profit and Loss in the GmbH
chapter
204
GmbH & Co. and Balance Sheets of Public-Law Enterprises
chapter
205
Tax Remarks on Public-Law Enterprises
chapter
206
Bibliography on Cooperative Balance Sheets
bibliography
207
Economic and Legal Foundations of Cooperatives
chapter
208
Bookkeeping and Balance Sheets in Cooperatives
chapter
209
Annual Balance Sheets of Cooperatives
chapter
210
Special Balance Sheets, Liquidation, Bankruptcy, and Contribution Calculations
chapter
211
Net Worth and Share Capital of Cooperatives
chapter
212
Formation and Use of Cooperative Reserves
chapter
213
Balance-Sheet Treatment of Annual Profit and Loss
chapter
214
Cooperative Auditing and Credit Cooperative Balance Sheets
chapter
215
Productive and Consumer Cooperative Balance Sheets
chapter
216
Cooperative Profit Distribution
chapter
217
The Balance Sheet under the Austrian Works Council Act
theoretical
218
Systematization of Balance Sheets and Special Balance Sheets
chapter
219
Founding Balance Sheet: Economic and Legal Foundations
chapter
220
Valuation of Enterprises as a Whole
theoretical
221
Reproduction Cost Value of an Enterprise
theoretical
222
Future Earnings Value
theoretical
223
Enterprise Surplus and Deficiency Value: Goodwill and Badwill
theoretical
224
Tax Remarks on Selling a Business as a Whole
theoretical
225
Accounting for Contributions in Kind and Model Founding Contract
chapter
226
Completion of the Asset-Formation Contract Clauses
chapter
227
Valuation Principles for Asset-Based Company Formations
theoretical
228
Siemens-Schuckertwerke Conversion from GmbH to AG
chapter
229
Opening Balance and Founding Entries for Neumann & Schlesinger and Josef Richter
chapter
230
Enterprise Value in Partner Dissolution
theoretical
231
Enterprise Value and Agio in Business Combinations
theoretical
232
Enterprise Value in the Formation of a Stock Corporation
theoretical
233
Execution of the Incorporation Balance Sheet Example
chapter
234
Introduction to Gold and Stabilization Balance Sheets
chapter
235
Revaluation and Capital Conversion under the Gold Balance Sheet Law
chapter
236
Gösser Brauerei AG as an Example of Gold Balance Sheet Effects
chapter
237
Long-Term Consequences of Gold Balance Sheets and Later Currency Conversions
chapter
238
Legal and Economic Foundations of Liquidation Balance Sheets
chapter
239
Capital, Reserves, and Valuation Disputes in Liquidation Opening Balances
chapter
240
Examples and Accounting Entries for Liquidation Balance Sheets
chapter
241
Tax Remarks on Liquidation Balance Sheets
chapter
242
Balance Sheets for Relocation of the Corporate Seat
chapter
243
Balance Sheets for Company Divisions and Subsidiary Formation
chapter
244
Rehabilitation Balance Sheet: Forms and Corporate Examples
chapter
245
The Rehabilitation Account and Bookkeeping Examples
chapter
246
Tax-Law Treatment of Rehabilitation Gains and Debt Forgiveness
chapter
247
Balance Sheets in Business Combinations and the Concentration Movement
chapter
248
Cartel Accounting and Settlement Procedures
chapter
249
Accounting for Interest Communities
chapter
250
Interlocking Holdings, Holding Companies, and the Opening Concept of Fusion
chapter
251
Legal Definition, Accounting Rules, and Motives for Corporate Fusion
chapter
252
The Merger Contract, Capital Procurement, and Share Exchange Ratios
chapter
253
Worked Example of Merger Bookkeeping
chapter
254
Critical Balance-Sheet Analysis After a Merger
chapter
255
Tax-Law Remarks on Proper and Improper Mergers
chapter
256
The Tax Balance Sheet
theoretical
257
The Price Balance Sheet and Business-Required Capital
theoretical
258
Balance Sheet Evaluation and Balance Sheet Analysis
chapter
259
Balance Sheet Critique
theoretical
260
Balance Sheet Theories: Static, Dynamic, Organic, and Total
theoretical
261
Subject Index: A–B
bibliography
262
Subject Index: C–E
bibliography
263
Subject Index: F–H
bibliography
264
Subject Index: I–K
bibliography
265
Subject Index: L–O
bibliography
266
Subject Index: P–R
bibliography
267
Subject Index: S–U
bibliography
268
Subject Index: V–Z
bibliography