Stuttgart, Germany

Accounting, Tax, Commercial Law - Taxation and Auditing

Rechnungswesen Steuern Wirtschaftsrecht - Steuern und Prüfungswesen

Bachelor's
Language: GermanStudies in German
Subject area: economy and administration
Qualification: Bachelor
Kind of studies: full-time studies
dual studies dual studies
University website: www.dhbw.de
Accounting
Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms.
Commercial
Commercial may refer to:
Law
Law is a system of rules that are created and enforced through social or governmental institutions to regulate behavior. Law is a system that regulates and ensures that individuals or a community adhere to the will of the state. State-enforced laws can be made by a collective legislature or by a single legislator, resulting in statutes, by the executive through decrees and regulations, or established by judges through precedent, normally in common law jurisdictions. Private individuals can create legally binding contracts, including arbitration agreements that may elect to accept alternative arbitration to the normal court process. The formation of laws themselves may be influenced by a constitution, written or tacit, and the rights encoded therein. The law shapes politics, economics, history and society in various ways and serves as a mediator of relations between people.
Tax
A tax (from the Latin taxo) is a mandatory financial charge or some other type of levy imposed upon a taxpayer (an individual or other legal entity) by a governmental organization in order to fund various public expenditures. A failure to pay, or evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent. Most countries have a tax system in place to pay for public/common/agreed national needs and government functions: some levy a flat percentage rate of taxation on personal annual income, some on a scale based on annual income amounts, and some countries impose almost no taxation at all, or a very low tax rate for a certain area of taxation. Some countries charge a tax both on corporate income and dividends; this is often referred to as double taxation as the individual shareholder(s) receiving this payment from the company will also be levied some tax on that personal income.
Accounting
… without idealism, politics becomes a form of accounting, a management of purely material interests.
Ian Buruma What’s Left After 1989?
Law
I am a lover of truth, a worshipper of freedom, a celebrant at the altar of language and purity and tolerance. That is my religion, and every day I am sorely, grossly, heinously and deeply offended, wounded, mortified and injured by a thousand different blasphemies against it. When the fundamental canons of truth, honesty, compassion and decency are hourly assaulted by fatuous bishops, pompous, illiberal and ignorant priests, politicians and prelates, sanctimonious censors, self-appointed moralists and busy-bodies, what recourse of ancient laws have I? None whatever. Nor would I ask for any. For unlike these blistering imbeciles my belief in my religion is strong and I know that lies will always fail and indecency and intolerance will always perish.
Stephen Fry, in his "Trefusis Blasphemes" radio broadcast, as published in Paperweight (1993).
Accounting
The problem is not that this optimistic view is wrong. By economic accounting, the optimistic view is mostly right.
Didier Sornette Why Stock Markets Crash - Critical Events in Complex Systems (2003) Ch. 10, 2050: The End Of The Growth Era?, p. 390.
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