Carsten Berkau – författare

Der Autor stellt eine Konzeption fur ein DV-gestutztes Prozesskostenmanagement vor, die auf den Nutzenpotentialen der Prozesskostenrechnung aufbaut.

Financial Statements follows the international IFRS accounting syllabus as taught at Osnabrück University UAS and developed with its international partner universities. It covers the preparation, disclosure and analysis of financial statements on a bachelor''s and master''s level. It contains more than sixty case studies with detailed calculations, journal entries, T-accounts, and financial statements.The content is based on knowledge about international bookkeeping and follows the balance sheet items starting from non-current assets on the debit side and ending with income tax liabilities on the credit side. It covers a full set of financial statements in compliance with IAS 1.10 including the notes and ESG reporting.Readers can download numerous explanation files, exam tasks with solutions, links to youtube clips produced by the author and spreadsheet files that support the accounting work in academia.

The textbook covers the preparation, disclosure, and analysis of financial statements on a bachelor's and master's level. It contains more than sixty case studies and numerous links to an online materials bank. As the cases dominate the textbook space, readers get the impression to observe accountants at work. The case studies comprise of detailed calculations, journal entries, T-accounts, and financial statements. For open book exams, the text includes how-it-is-done paragraphs which offer directions for accounting work. The textbook's structure follows the sequence of balance sheet items beginning with non-current assets and ending at income tax liabilities. It further discusses a full set of financial statements. Readers can download numerous online materials, like exam tasks with solutions thereto, links to youtube clips produced by the author and spreadsheets for support of their accounting work in academia.

Basics of Accounting targets students in international business study programs. It covers the widely applied syllabus of Accounting at universities on bachelors and masters level. In this book, the application of the methods comes first. The Basics teach how to do Accounting by a case study based approach. All cases were taken from former exam papers at international universities and calculated completely and illustrated understandably.Bookkeeping and Financial Accounting covers the preparation of financial statements based on IFRS. Bookkeeping is taught as far as it is required for the understanding by managers more formal aspects about how to keep financial records are cut short to the minimum.

Basics of Accounting targets students in international business study programs. It covers the widely applied syllabus of Accounting at universities on bachelors and masters level. In this book, the application of the methods comes first. The Basics teach how to do Accounting by a case study based approach. All cases were taken from former exam papers at international universities and calculated completely and illustrated understandably.Managerial Accounting is about Accounting for managers. It is linked to General Management where companies are seen as a whole as well as to Cost Accounting which comprises all methods/instruments applicable for calculations, budgeting and cost monitoring in business.

The book starts with a comparison of financial accounting and management accounting - both discussed based on the production firm PENOR Ltd. It further demonstrates accounting work in support of general management (CVP-analysis, DOL, performance measurement, risk management and M&A) as well as cost accounting (structures for absorption and marginal cost accounting systems, internal cost allocations, reporting, monitoring, manufacturing accounting/calculation, contribution margin accounting and activity based costing). The content is explained by detailed case studies. This Asia edition also includes real case studies about companies in Malaysia.All chapters outline the learning objectives, provide an overview, include case studies and how-it-is-done-paragraphs. They end with a summary, the explanation of new technical terms and a question bank with solutions for checking your learning progress. On the internet, you can find more than 300 exam tasks with solutions as well as youtube-videos from the authors.

Financial Statements is the international edition of the text book Bilanzen. It covers the syllabus of Financial Accounting classes on the bachelors level. Additional materials and case studies for a masters course are available online.Financial Statements is based on more than 20 years experience in teaching Accounting in German and international universities, such as in South Africa, Malaysia, China and South Korea. The contents is based on international Accounting standards IFRSs.All chapters outline the learning objectives, explain the application of IFRS clearly, demonstrate Accounting work by exam-like case studies, show the accounts and financial statements as well as all calculations in detail, include easy to apply How-it-is-Done instructions and explain Accounting technical terms in in easy words. Test questions and solutions are provided. On the website, more than 1,000 pages of prior exam tasks with full solutions are available in English.

This textbook covers the IAS/IFRS-syllabus of financial accounting on bachelor''s and master''s level. It covers how to prepare financial statements and tackles special problems in IFRSs-accounting, like asset revaluations, manufacturing accounting, share issues, financial instruments, group statements etc. The content is explained by more than 60 case studies completely illustrated with their bookkeeping entries and financial statements.All chapters outline the learning objectives, provide an overview, cover the contents of relevant IAS/IFRS-standards, include case studies and how-it-is-done-paragraphs. They end with a summary, the explanation of new technical terms and a question bank with solutions for checking your learning progress. On the internet, you can find further cases linked to the textbook by QR-codes and more than 350 exam tasks including solutions as well as youtube-videos from the author.The textbook helps you to learn IFRSs and to familiarise yourself with international accounting in English. It is an accurate translation of the textbook Bilanzen from the same author.

This textbook introduces you to international bookkeeping and accounting. It is designed as self study materials and covers the syllabus of an introductory class in accounting. After studying the Basics, you are well prepared to keep bookkeeping records and prepare financial statements like the balance sheet, the income statement, the cash flow statement and the statement of changes in equity.All chapters outline the learning objectives, provide an overview, include case studies and how-it-is-done-paragraphs. They end with a summary, the explanation of new technical terms and a question bank with solutions for checking your learning progress. On the internet, you can find more than 350 exam tasks including solutions as well as youtube-videos from the author.The textbook prepares you to study accounting and assists you with the transition from German bookkeeping to international accounting when qualifying for IFRSs.

Management Accounting is a textbook for business management study programmes. It covers the international syllabus of cost accounting and controlling on bachelor''s and master''s levels. Prof. Berkau has more than 25 years of teaching experience in Germany (UAS Osnabrück) and at international universities in South Africa, Malaysia, China, the Netherlands, and South Korea.The textbook strictly follows a case study-based approach. All methods are discussed by easily understandable cases. The calculations demonstrate how to apply management accounting step by step.In the first chapters, the case study PENOR PLC about a British windows/doors manufacturer explains the differences between financial accounting (IFRSs) and management accounting. In the next following sections, the textbook covers two points of view: (1) a controlling view, with budgeting, cost-volume-profit analysis, degree of operating leverage, investment appraisal, mergers and cross-border acquisitions and risk valuation (MonteCarloSimulation); (2) a cost accounting view that covers management accounting systems, flexible budgeting, cost allocation methods, performance measurement, monitoring, reporting, product calculation, manufacturing accounting (job order and process costing), activity-based costing, target costing and contribution margin accounting.On the UVK website, numerous exam tasks with complete solutions, further study materials, and links to video clips produced by Prof. Berkau are available for download.