Virksomheders regnskaber - Forlaget Andrico
Virksomheders regnskaber - Forlaget Andrico
Virksomheders regnskaber - Forlaget Andrico
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Indholdsfortegnelse<br />
Kapitel 1. Budget ved etablering af selvstændig virksomhed ........................ 4<br />
Åbningsbalance ............................................................................................... 4<br />
Driftsbudget ..................................................................................................... 5<br />
Boks om European Business Game............................................................... 5<br />
Balancebudget.................................................................................................. 5<br />
Opgave 1 ........................................................................................................... 6<br />
Likviditetsbudget ............................................................................................ 6<br />
Boks om iværksættere i Danmark................................................................. 6<br />
Kapitel 2. Krav til års<strong>regnskaber</strong> .......................................................................... 8<br />
Hvorfor lave et regnskab? .............................................................................. 8<br />
Årsberetning .................................................................................................... 8<br />
Boks om Harboe Bryggeri's årsberetning .................................................... 8<br />
Noter ................................................................................................................. 9<br />
Anvendt regnskabspraksis ............................................................................ 9<br />
Revisionspåtegning ......................................................................................... 9<br />
Boks om Nordisk Fjer ................................................................................... 10<br />
Offentliggørelse ............................................................................................. 10<br />
Alternative <strong>regnskaber</strong> ................................................................................. 10<br />
Boks om den nye årsregnskabslov.............................................................. 11<br />
Opgave 2 ......................................................................................................... 11<br />
Kapitel 3. En model for et årsregnskab ............................................................. 12<br />
En model for resultatopgørelsen ................................................................. 12<br />
Resultatopgørelsen - med Vestas som eksempel ...................................... 15<br />
Opgave 3 ......................................................................................................... 16<br />
Opgave 4 ......................................................................................................... 16<br />
En model for balancen .................................................................................. 16<br />
Aktiver ............................................................................................................ 16<br />
Passiver ........................................................................................................... 17<br />
Balancen - med Vestas som eksempel......................................................... 19<br />
Opgave 5 ......................................................................................................... 20<br />
Opgave 6 ......................................................................................................... 20<br />
Kapitel 4. Analyse af års<strong>regnskaber</strong> .................................................................. 21<br />
Analyse med indexeret tidsrække .............................................................. 21<br />
Analyse med diagrammer/regneark ......................................................... 22<br />
Analyse med 11 nøgletal .............................................................................. 23<br />
Opgave 7 ......................................................................................................... 26<br />
Nøgletal fra danske børsnoterede virksomheder ..................................... 27<br />
Opgave 8 ......................................................................................................... 28<br />
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