BWR is the abbreviation for the school subject "management economics/account system ".

It concerns here a subject of which at the six-form high school as at specialized technical and occupation high schools is informed.

It sits down from theoretical parts of the management economics (BWL) as well as from the operational account system (of posting records, beeches in T-accounts etc.) together.

In addition short interesting topics become as for example the history of the money, which different types of revenue and the way of the bartering informs about the cash to the Onlinebanking.

BWR at the occupation high school in Bavaria

Pupils itself after training as it decide to retrieve their Abitur, usually visit the occupation high school. Here there is an economical, technical and social branch. In the economical branch there is the subject BWR. It is test subject such as German, Mathe and English.

12. Class

In the 12. Class is BWR a subject of instruction with six hours in the week. In order to attain the specialized university-level graduation is it necessarily in a BWR final examination to be participated and these existed. Pupils did not exist to have in the certification the six and/or two

The ranges of topics of the Unterrichtes can rough be summarized as follows.

• Introduction to the management economics with account systems
• Beeches of posting records and conclusion of accounts for an end-of-year procedure
• Provide from year conclusions and use of yearly surplus
• Evaluations to the year end
• Provide from cost apportionment sheets
• Full and direct sectional cost accounting with
• Calculation of amount covered
• Material and inventory control
• Marketing
• Financing forms

The learned material is queried at the year end in an three-hour final examination.

13. Class

In the 13. Class concerns it with BWR only a five-hour subject. One hour was delivered to favour of the VWL.

In addition one to the material of the 12. Class are added the following ranges of topics.

• Controlling
• Plan cost calculation
• Investment calculation
• Management
• Linear cost theory
• Financing (continuation of the topic from the 12. Class)

The emphasis of the 13. Class lies less to the extent separates more in the recess of individual ranges of topics.

The final examination of the 13. Class sits down from the material of the 12. and to 13. Class together, whereby "evaluation" and "full and direct sectional cost accounting" in its entirety are only checked. Vorabschlussbuchungen and closing entries are the only reservations, those in the AP 13. Class to occur know.

Articles in category "BWR"

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