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ERIC Number: ED293345
Record Type: RIE
Publication Date: 1987-May
Pages: 20
Abstractor: N/A
Reference Count: N/A
Teaching about the Income Statement and Balance Sheet in a Beginning Business German Course.
Rudolf, Uwe
A review of business German textbooks reveals that few give significant attention to accounting terminology. Both German majors and business majors enrolled in business German need to be introduced to the balance sheet and income statement. It is possible to devote one or two class sessions to accounting by limiting content to a minimal but solid understanding of a "T-account", a simplified balance sheet and income statement, and how they interact. This involves three tasks: making the teacher comfortable in a foreign discipline, providing a limited selection of the most essential vocabulary, and offering a class drill in the form of a game or simulation. Concepts are more readily accepted when presented in the foreign language. It is important to keep in mind that the audience is mixed and may not be expert in accounting. Key concepts to introduce include the nature of assets, using assets well, degrees of liquidity, variance in accounting for assets, the structure of the T-account, the concept and organization of the balance sheet, the fundamental equation of double-entry accounting, and the need for the income statement. These elements are illustrated in a simulation of a German retail clothing business. (MSE)
Publication Type: Guides - Classroom - Teacher; Speeches/Meeting Papers
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Note: In: Languages and Communication for World Business and the Professions. Conference Proceedings; see FL 017 281.