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The account system (ReWe) - i.w.S. accounting - as subsection serves the management economics the systematic collection, monitoring and informative compression of the money and achievement stream resulting from the operational achievement process.
On the one hand money and goods stream in an enterprise are documented, in order to know in relation to outstanding account (external account system) placings, for example in relation to the tax office, the banks or also cost objectives in the health service. On the other hand the account system is to supply in addition, the data, which are necessary for the controlling and planning of the enterprise to the entrepreneur with (internal account system).
The account system subdivided itself into four subranges.
The external account system forms the financial situation of the enterprise contrary to the internal account systems outward starting from financial accounting. The fortune and earnings of the enterprise are represented, arranged into balance and profit and loss calculation. Legal basis is the HGB.
The internal account system (English management Accounting) is occupied contrary to the external account systems in particular with the planning, control and co-ordination of evaluated enterprise processes regarding the maximization of the entrepreneurial success. In such a way determined information is to serve objective founding of decisions of the management. In addition the sources of the success of an enterprise, in particular with the help of the equipment of the costing and performance calculation and the investment calculation, are analyzed and often developed to a comprehensive Controllingkonzept.
The internal account system is bound not in principle to handels and according to tax law editions and compulsions of disclosure the external account systems, can from therefore also with deviating and additional evaluation beginnings work. Beside possible different evaluation beginnings for factor prices, additional and/or deviating costs under the term calculatory costs are to be arranged. Calculatory costs can be interest (inclusive risk), entrepreneur wages, writing-off, rent, etc. Furthermore the view is predominantly future-oriented contrary to the external account systems, i.e. it operates with standard and budget values. Usually also the components of total success on level of the individual products and services are determined and analyzed.
Most important legal bases to the account system in the Federal Republic of Germany are on the one hand the commercial code ("§"§ 238 FF HGB), on the other hand the tax law, here particularly the tax code (AO). In addition, the recommendations German accounting of the standard Committee are possibly of importance.
In Switzerland accounting must take place at least after OR. In order a larger transparency for the investors to received, the specialized recommendations regarding accounting (FER or Swiss GAAP FER not to confound with IFRS) were introduced than minimum standard, after which enterprises develop and arranged its balances and success estimations. Particularly in Switzerland also the problem satisfying reserves is to be considered.
Further bases are the principles of regular record keeping (GoB), internationally the Accounting standard (IAS), that international Financial reporting standard (IFRS) and the United States Generally Accepted Accounting Principles (US-GAAP)
Bdvb the Federal association of German people and operating landlords registered association is the professional association for restaurant economics and studying the economic science.
Finances, management economics, financial accounting, end-of-year procedure, chartered accoutant, balance, success estimation
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