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All business administration terms

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All financial accounting statements

Correctness of accounting

So that every knowledgeable third party (tax auditor, auditor) is within [...]

What is the financial account?

The financial account forms part of the "liabilities side" of the [...]

Current assets

Current assets are all assets of a company, [...]

Capital assets

Fixed assets are assets that have been in a company for years [...]

Annual surplus

The annual surplus is the difference between income and [...]

Purchase costs

The term purchase costs is understood to mean all costs [...]

Inventory account

Inventory accounts are accounts on [...]

Balance sheet date

The last day [...] is used as the balance sheet date in accounting.

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