2nd Edition: „German Accounting – A Guide for Students and Professionals“


This English textbook, published in a 2nd, revised and updated edition, provides Students and Professionals with relevant basic knowledge on German accounting in a brief, structured manner, including numerous practical exercises:

  • Fundamentals of accounting: functions, German statutory requirements (i.e. HGB) as well as the generally accepted accounting principles
  • Accounting techniques and account assignment: detailed presentation of the most important accounts and entry formulas
  • Preparation of financial statements: systematics and contents of relevant accounting topics

The textbook is primarily aimed at students of economics who (have to) attend English-language courses in accounting or bookkeeping and financial statements at universities, universities of applied science or other public or private educational institutions. Due to its didactic orientation, however, the textbook is also eminently suitable for self-study and for “refreshing” the memories of business professionals, especially for expatriates sent to Germany and for Germans working in enterprises with an international business element, as well as for a better understanding of the topic of “accounting” in the context of commercial apprenticeships.

It is based on the 7th Edition of the German textbook “Buchführung und Jahresabschlusserstellung nach HGB” – a very well-known textbook in the German-language literature written by Prof. Dr. Torsten Mindermann and Prof. Dr. Gerrit Brösel. Additional author of this 2nd Edition in English is Prof. Dr. Christoph Freichel, a former PhD student of Brösel. With this 2nd edition Brösel counts its 50th book published as author, co-author or editor.

The book is published here.

To help lecturers prepare and deliver the courses, the publisher provides a PowerPoint presentation based on the book.

german_accounting_a_guide_for_students_and_professionalsFoto: Brösel