Management Accounting. Part 2 – Profit Plan, Finance Plan, Budgeted Balance Sheet

„Management Accounting, Part 2 - Profit Plan | Finance Plan | Budgeted Balance Sheet” is based constantly on the textbook “Management Accounting”.


The textbook “Management Accounting.” deals with the “Big Picture” – the Accounting/Controlling Overall Context – as well as with the elements presenting this connection: Balance Sheet | Profit/Loss Account | Profit Plan | Finance Plan | Budgeted Balance Sheet.


“Management Accounting. Part 2 - Profit Plan | Finance Plan | Budgeted Balance Sheet” – basing on the “Big Picture” – deals with the contents of and the connections between profit plan, finance plan and budgeted balance sheet. Building on them, the effects of concrete business activities in and on profit plan, finance plan and budgeted balance sheet are presented and annotated. They are described in form of case studies.


“Management Accounting. Part 2 - Profit Plan | Finance Plan | Budgeted Balance Sheet” is directed towards students and practitioners – to students doing business courses in the framework of their basic education or their introductory semesters respectively, to students doing postgraduate programs as well as practitioners in management jobs.


“Management Accounting. Part 2 - Profit Plan | Finance Plan | Budgeted Balance Sheet” is supplemented by “Management Accounting. Part 1 - Balance Sheet | Profit/Loss Account”.