"Management Accounting. Workbook 1 – Balance Sheet | Profit/Loss Account" is based on the textbook «Management Accounting.» and is designed for supplementing the textbook «Management Accounting». The textbook «Management Accounting.» describes in detail the Big Picture – the central overall connection in accounting/controlling – as well as the elements which affect this connection: Balance Sheet | Profit/Loss Account | Profit Plan | Finance Plan | Budgeted Balance Sheet. The «Workbook 1 – Balance Sheet | Profit/Loss Account» is based on the textbook «Management Accounting.» and presents and explains in detail – in form of numerical examples – the effects of concrete accounting activities and business cases in and on balance sheet and profit/loss account. Target groups of «Management Accounting. Workbook 1 – Balance Sheet | Profit/Loss Account» are students of economic/business courses in the framework of their basic education or in the framework of their introductory courses, students doing post-graduate programmes, as well as managers in enterprises with practical experience – all of them facing the challenge of having to understand and to apply the basic connections of accounting in enterprises – presented in and through balance sheet and profit/loss account. "Management Accounting. Workbook 1 – Balance Sheet | Profit/Loss Account" is supplemented and continued by «Management Accounting. Workbook 2 – Profit Plan | Finance Plan | Budgeted Balance Sheet»."