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Mit Hilfe dieses essentials wird dem Unternehmer, dem kaufmnnischen Angestellten und allen fachlich Interessierten die Mglichkeit gegeben, sich einen berblick hinsichtlich der Zusammensetzung/Erstellung und Auswertung einer Bilanz zu verschaffen. Einige ausgewhlte relevante Bilanzierungsregeln werden thematisiert. Die anschlieende Bilanzanalyse (quantitativ und qualitativ) wird anhand eines einfachen, nachvollziehbaren Beispiels durchgefhrt.
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