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Bilanz und Steuer II. Band: Buchhaltung und Bilanzen nach ihrem Betriebsgegenstande
1951
by
Reisch and Kreibig
Accounting
Valuation
Economic Efficiency
Liquidity
Profit and Loss
Legal Theory
Exchange Rates
International Trade
Banking
Taxation
Capital Structure
Capital Accumulation
Capital Theory
Guilds
Rationalization
Cartels
Depreciation
Marginal Cost
Business Cycles
Inflation
Price Formation
Public Finance
Capital Consumption
Productivity
Stock Exchange
Monetary Policy
Interest Rates
Production Costs
Uncertainty
Balance of Payments
Credit Expansion
Nationalization
Property Rights
Wages
Subsidies
Division of Labor
Banknotes
Adolf Wagner
Federal Reserve
Gold Reserves
Investment
Insurance
Trade Policy
Infrastructure
Table of Contents · 245 segments
1
Title Page and Publication Data
chapter
2
Preface
essay
3
Table of Contents
chapter
4
List of Original Balance Sheets Included
chapter
5
Index of Ratio Formulas
chapter
6
List of Abbreviations
chapter
7
Changes During Printing
chapter
8
Commercial Accounting: Section Opening and Literature
bibliography
9
Functions of the Commercial Enterprise
theoretical
10
Content of the Goods Account
theoretical
11
Beginning of the Dissolution of the Goods Account
theoretical
12
Separation of ancillary purchase and sales costs
chapter
13
Posting the goods turnover tax
chapter
14
Functional split of the goods account
chapter
15
Splitting the goods purchase account
chapter
16
Splitting the goods sales account
chapter
17
Gross closing of the split goods account
chapter
18
Division of goods accounts by merchandise categories
chapter
19
Position of the goods account in standard charts of accounts
chapter
20
Business-economic analysis of the goods account
chapter
21
Posting to Personal Accounts: Suppliers, Customers, Advances, Foreign Currency, and Valutaric Accounting
chapter
22
Commission Business Accounting: Purchase and Sale Commissions, Consignments, Limits, and Overprices
chapter
23
Agency Accounting and Agent Profit-and-Loss Treatment
chapter
24
Bookkeeping for Joint-Account Commercial Ventures
chapter
25
Inventory-Taking Technique in Commercial Balance Sheets
chapter
26
Techniques of Merchandise Valuation
chapter
27
Continuation: Daily Price Valuation and American Inventory Methods
theoretical
28
Iron Stock Valuation and Inventory Valuation in Balance-Sheet Theory
theoretical
29
Structure and Analysis of the Trade Enterprise Balance Sheet
chapter
30
Calculation of the Overhead Surcharge
chapter
31
Profitability of Goods Capital, Total Capital, Equity, and Borrowed Capital
chapter
32
Calculation of Economic Efficiency
chapter
33
Critique of Entrepreneurial Performance in the Retail Example
chapter
34
Minimum Turnover and the Break-Even Point
chapter
35
Pharmacy Balance Sheet as a Special Retail Case
chapter
36
Concession Value of the Pharmacy and Closing Account Table
chapter
37
Johann Einicher Iron-Trading Joint-Stock Company Balance Sheet, Asset Side
chapter
38
Pharmacy Balance Sheet Continuation and Concession Value
chapter
39
Balance Sheet of a Textile Retail Business
chapter
40
Wholesale Balance Sheet Dominated by Merchandise Inventory
chapter
41
Wholesale Balance Sheets with Predominant Fixed Assets and Trade-Industrial Transition
chapter
42
Literature on Industrial Management, Accounting, Costing, and Related Fields
bibliography
43
Economic and Legal Position and Forms of Production Enterprises
theoretical
44
Accounting Systems in Production Enterprises
theoretical
45
Account Framework for Manufacturing Enterprises
theoretical
46
Posting to the Raw Material Account and Material Valuation Methods
chapter
47
Price Difference Account and Auxiliary and Operating Materials
chapter
48
Wage Account and Payroll Cost Allocation
chapter
49
Overhead Allocation and Calculatory Costs
chapter
50
Fabrication, Finished Goods, and Fixed Transfer Price Accounts
chapter
51
Accounts for By-Products and Scrap Materials
chapter
52
Industrial Balance Sheets and Public Disclosure
chapter
53
Standardization of Industrial Balance Sheets
chapter
54
Timing, Frequency, and Publication of Industrial Balance Sheets
chapter
55
Balance Sheet Formats for Industrial Enterprises
chapter
56
Valuation as the Central Problem of Industrial Accounting
chapter
57
Industrial Balance Sheet Statistics
chapter
58
Determinants of Industrial Balance Sheet Statistics
chapter
59
Influence of Industry Branch and Firm Size on Industrial Balance Sheets
chapter
60
Seasonal and Business Cycle Influences on Industrial Balance Sheets
chapter
61
Inflation Effects on Industrial Balance Sheets
chapter
62
Capital Crises and Strike Effects on Industrial Balance Sheets
chapter
63
Management Balance Sheet Policy in Industrial Enterprises
chapter
64
Rationalization Measures in the Industrial Balance Sheet
chapter
65
Balance Sheets Before and After Rationalization
chapter
66
Rationalization results, costs, and balance sheet treatment
chapter
67
Liquidity problem in industrial enterprises
chapter
68
Fixed assets as industrial cost factors: capacity, costs, and turnover
chapter
69
Depreciation theory: valuation, capital maintenance, and replacement-cost debates
chapter
70
Presentation of fixed assets and depreciation in industrial balance sheets
chapter
71
Inventories, operating performance, and turnover analysis in industrial balance sheets
chapter
72
Securities and participations in industrial balance sheets
chapter
73
Monetary assets, receivables, and debtor turnover
chapter
74
Industrial financing and capital structure
chapter
75
Equity capital in industrial enterprises
chapter
76
Debt capital and creditor turnover in industrial enterprises
chapter
77
Profit and loss analysis for industrial enterprises
chapter
78
Cost analysis in industrial income statements
chapter
79
Profitability development and profitability measurement
chapter
80
Efficiency measurement, budgets, and operating ratios
chapter
81
Business comparison and balance-sheet ratio analysis
chapter
82
Organization of branch accounting for industrial enterprises
chapter
83
Domestic branch-factory accounting and consolidation examples
chapter
84
Foreign branch-factory accounting and currency translation
chapter
85
Control and audit procedures in industrial enterprises
chapter
86
Industrial Balance Sheet Example: Hanf-, Jute- und Textilit-Industrie AG, 1948
chapter
87
Austrian Electricity Industry Balance Sheets and Hydropower Companies
chapter
88
Balance Sheet and Profit Analysis of an Austrian Electricity Aktiengesellschaft
essay
89
Bibliography for Mining Operations and Mining Accounting
bibliography
90
Economic and Legal Position of Mining Enterprises
theoretical
91
Structure of Mining Cost Accounting
theoretical
92
Cost Formation and Cost Examples in Coal Mining
theoretical
93
Cost Factors in Mining Operations
theoretical
94
Chart of Accounts for Mining Operations
theoretical
95
The Mining Operating Account
theoretical
96
Model Mining Operating Statement and Auxiliary Operations
theoretical
97
Mining operating performance: production reports, inventories, self-use, and sales
chapter
98
General mining balance sheet: capital needs, financing, and asset intensity
chapter
99
Balance-sheet classification of mining fixed assets
chapter
100
Valuation of mining property and capitalization of mine investments
chapter
101
Changes in mining property and depletion depreciation
chapter
102
Reserve estimation for the Kalauer iron ore mine
chapter
103
Tax treatment of depletion and income-statement peculiarities
chapter
104
Mining Balance Sheet in Detail: Mining Unions and Accounting Duties
chapter
105
Capital Accounting in Mining Unions
chapter
106
Mining Joint-Stock Companies: Share Capital and Reserves
chapter
107
Example of a Mining Union Balance Sheet
chapter
108
Balance Sheet of a Pure Mining Enterprise
chapter
109
Balance Sheet of a Mixed Mining and Railway Enterprise
chapter
110
Fourth Section: Accounting and Balance Sheets in Banks and Savings Banks
chapter
111
General Literature on Bank and Savings Bank Operations
bibliography
112
Economic and Legal Foundations of Banks and Savings Banks
theoretical
113
Organization of Accounting in Credit Institutions
chapter
114
Chart of Accounts in Bank Operations
chapter
115
Chart of Accounts for Savings Banks
chapter
116
Accounting for Credit in Current Account Business
chapter
117
Interest Calculation in Current Accounts
chapter
118
Interest Calculation in Savings Books
chapter
119
Loro and Nostro Accounts of Banks
chapter
120
Foreign Currency Accounts
chapter
121
Accounting in Mortgage Business
chapter
122
Accounting in Pfandbrief Business
chapter
123
Treatment of Reacquired Own Mortgage Bonds
chapter
124
Accounting for Own-Account Securities Transactions
chapter
125
Accounting for Securities Commission Business and Bills of Exchange
chapter
126
Accounting for Bank Payment Transactions
chapter
127
Structure of the Interest Account
chapter
128
General Structure of Bank Balance Sheets and Bank Equity
chapter
129
Foreign Capital and Liabilities of Banks
chapter
130
Bank Capital Investments and Investment Policy
chapter
131
Valuation Issues in Bank Balance Sheets
chapter
132
Savings Bank Capital, Deposits, Investments, and Course Reserves
chapter
133
Turnover and Profit Reporting in Banks
chapter
134
Standardization, Timing, and Interim Bank Balance Sheets
chapter
135
Annual Bank Balance Sheets: Closing Technique and Balance-Sheet Policy
chapter
136
Branch Balance Sheets and Branch Bookkeeping
chapter
137
Reciprocal Accounts between Branches and Head Office
chapter
138
Forms of Branch Balance Sheet Presentation
chapter
139
Branch Balance Sheet Forms and Branch Control
chapter
140
Austrian Bank Balance Law and KWG Liquidity Rules
chapter
141
Filing Duties and Savings Deposit Rules under the KWG
chapter
142
Other KWG Provisions
chapter
143
Annual Balance Sheet Form for Corporate Credit Institutions
chapter
144
Forms for Private Banks and Savings Banks
chapter
145
Bank Balance Sheet Appendix
chapter
146
Bank Balance Sheets in Germany
chapter
147
Bank Balance Sheets in Switzerland
chapter
148
Bank Balance Sheets in Great Britain
chapter
149
Bank Balance Sheets in the United States of America
chapter
150
Bank and Savings Bank Control and Audit Systems
chapter
151
Austrian National Bank Weekly Statement
chapter
152
Arbeiterbank AG Vienna 1949 Balance Sheet Assets
chapter
153
Locked Liabilities in the Austrian National Bank Statement
chapter
154
Arbeiterbank AG Vienna 1949 Liabilities, Profit and KWG Analysis
chapter
155
Interest Margin Calculation from a Credit Bank Profit and Loss Account
theoretical
156
Public Mortgage and Pfandbrief Institutions
chapter
157
Savings Bank Balance Sheet: Erste Österreichische Sparkasse
chapter
158
Bibliography for Insurance Accounting and Balance Sheets
bibliography
159
Economic and Legal Foundations of Insurance Business
theoretical
160
Operating Organization of Insurance Accounting
chapter
161
Insurance Accounting Organization and Agent Booking Notes
chapter
162
Operational Registers and Processing of Booking Notes
chapter
163
Accounting for Foreign Currencies in Insurance
chapter
164
Auxiliary Books, Journals, Ledgers, and Policy Register Form
chapter
165
Chart of Accounts for Insurance Enterprises
chapter
166
Core Insurance Accounts for Agents, Premiums, Claims, Loans, Commissions, and Expenses
chapter
167
Reinsurance Accounts and Agency Bookkeeping
chapter
168
Closing Technique: Accrual Delimitation, Premium Carryovers, and Premium Prepayments
chapter
169
Deckungsrückstellung, Premium Reserves, and Cover Assets
chapter
170
Premium reserve accounting and deferred premiums
chapter
171
Premium refunds and commission accounting
chapter
172
Claims reserves for pending insurance benefits
chapter
173
Reinsurance accounting and critique of closing technique
chapter
174
Insurance balance sheet: state supervision and publicity
chapter
175
Insurance balance sheet schemes, investments, and valuation rules
chapter
176
Organization costs of insurance undertakings
chapter
177
Valuation of insurance liabilities
chapter
178
Profit distribution and policyholder participation
chapter
179
Foreign insurance companies
chapter
180
Equity capital and reserves of insurance undertakings
chapter
181
Founding fund of mutual insurance associations
chapter
182
Borrowed capital and technical liabilities
chapter
183
Insurance income statement analysis
chapter
184
Control and audit of insurance undertakings
chapter
185
Examples of Insurance Balance Sheets
chapter
186
Literature on Transport Organization, Economics, and Accounting
bibliography
187
Economic and Legal Foundations of Transport Enterprises
theoretical
188
Scope of Operating Bookkeeping in Transport Enterprises
chapter
189
General Operating Expenses and Personnel Cost Accounting
chapter
190
Material Consumption, Purchasing, and Allocation
chapter
191
Electric Power Consumption Accounting
chapter
192
Depreciation of Transport Fixed Assets
chapter
193
Operating Overheads and Year-End Adjustments
chapter
194
Special Operating Expenses and Revenues as Clearing Items
chapter
195
General Operating Revenue Accounting and Controls
chapter
196
Other Expenses and Revenues
chapter
197
Summarizing Expenses and Revenues in Operating and Profit Accounts
chapter
198
Recording and Valuing Operating Performance
chapter
199
Central Main Bookkeeping
chapter
200
Books and Journals of Main Bookkeeping
chapter
201
Chart of Accounts for Transport Enterprises
chapter
202
Annual Closing Technique for Transport Enterprises
chapter
203
Public Interest in Transport Enterprise Balance Sheets
chapter
204
Annual Balance Sheets of Transport Enterprises
chapter
205
Fixed Assets, Depreciation, and Investment Accounting in Transport Enterprises
chapter
206
Participations and Investments of Transport Enterprises
chapter
207
Operating Assets of Transport Enterprises
chapter
208
Capital Procurement, Balance-Sheet Structure, and Guarantee Contributions
chapter
209
Accounting for Non-Repayable Guarantee Contributions and Subsidies
chapter
210
Accounting for Repayable Guarantee Contributions
chapter
211
Tax Treatment of Guarantee Contributions and Subsidies
chapter
212
Efficiency and Profitability Analysis in Transport Enterprises
chapter
213
Economic and Legal Foundations of Railway Balance Sheets
chapter
214
The Railway Construction Account
chapter
215
Economic and Legal Significance of the Railway Construction Account
chapter
216
The Railway Operating Account and Station Cash Accounting
chapter
217
Share Capital Redemption and Its Balance-Sheet Treatment in Railways
chapter
218
Accounting for Railway Bonds and Priority Obligations
chapter
219
Economic and Legal Meaning of Capital Amortization in Railways
chapter
220
Accounting for State Redemption Annuities in Railways
chapter
221
Reserve Formation in Railway Balance Sheets
chapter
222
The Railway Renewal Fund
chapter
223
Balance Sheets of Tramway Enterprises
chapter
224
Balance Sheets and Operating Records of Motor Transport Enterprises
chapter
225
Motor Transport Accounting Forms: Taxi Daily Settlement, Tire Card, and Vehicle Card
chapter
226
Balance Sheets of Inland Navigation Enterprises
chapter
227
Balance Sheets of Shipping Companies
chapter
228
Balance Sheets of Air Transport Enterprises
chapter
229
Control and Auditing Arrangements in Transport Enterprises
chapter
230
Official Supervisory Audit Certificate
chapter
231
Practical Transport Balance Sheet: A Haulage Company
chapter
232
Practical Transport Balance Sheet: Zillertalbahn Railway AG
chapter
233
Closing Balance Sheet of a Street Railway Company at Concession Expiry
chapter
234
Seventh Section: Account Coding and Balance Sheets in Warehouse Operations
chapter
235
Literature on Warehouse Business, Accounting, Balance Sheets, and Cost Accounting
bibliography
236
Economic and Legal Foundations of the Warehouse Business
chapter
237
Bookkeeping and Account Treatment in Warehouse Operations
chapter
238
General Structure of the Warehouse Balance Sheet
chapter
239
Control and Audit in Warehouse Operations
chapter
240
Practical Example: Balance Sheet of a Vienna Warehouse Company
chapter
241
Subject Index: A–B
bibliography
242
Subject Index: D–G
bibliography
243
Subject Index: H–L
bibliography
244
Subject Index: M–R
bibliography
245
Subject Index: S–Z
bibliography