1. The core of business management
2. Important pairs of terms: income and expenses, etc.
3. Business annual financial statements - derived
    from the annual financial statements in accordance to fiscal and commersial laws
3.1 Profit and loss statement (P&L)
3.1.1 Profit
3.1.2 Ordinary profit
3.1.3 EBIT and EBITDA
3.2 Balance sheet
3.2.1 Assets within the company
3.2.2 Borrowed capital
3.2.3 Equity
3.2.4 Depts not covered by assets
3.2.5 Extraordinary items on the liabilities side
3.3 Indispensable supplements for analysis
3.3.1 Capacities and production processes
3.3.2 List of individual loans and short-term liabilities
3.4 Additional reports from the accounting office 

4. Profitability, liquidity and stability – the first step of Assessment
4.1 Profitability
4.1.1 Share of fixed costs in total contribution margin %
4.1.2 Profit rate %
4.1.3 Profitability of all factors combined
                  Relative factor remuneration %
                  Net profitability %
4.1.4 Profitability of individual factors labour, land and capital
                  Earnings from labour per hour
                  Ground rent per hectar
                  Return on total capital %
4.2 Liquidity – including deposits and withdrawals
4.2.1 An overview of the term 'cash flow', including 'debt service limits'
4.2.2 Gross cash surplus
4.2.3 The two methods for deriving cash flows
4.2.4 The three most important cash flows for entrepreneurs
                  Cash flow 1 = operational cash flow
                  Cash flow 2 = cash flow for repayments and self-financing of investments
                  Cash flow 3 = cash flow for self-financing of investments
4.2.5 Adjusted deposits and adjusted withdrawals
4.2.6 Repayments according to business management principles
4.2.7 Benchmarks for cash flows
                  Replacement investments (depreciation)
                  Long-term and mid-term benchmarks
                  Replacement investment coverage rate %
4.2.8 Debt service limits and their capacity utilisation %
4.2.9 Advantages of cash flow for self-financing of investments
4.3 Stability
4.3.1 Adjusted change in equity
4.3.2 Equity ratio %
4.3.3 Debt coverage %
4.3.4 Degree of obsolescence %
4.4 Income statement and cash flow statement according to IFRS 18

5. Costs-benefits-calculation – the second step of Assessment
5.1 Controlling in business management
5.2 Partial costs
5.2.1 Benefits, variable costs and contribution margins
5.2.2 Total contribution margin
5.2.3 Fixed costs and overhead costs
5.2.4 Ancillary benefits
5.2.5 Share of fixed costs on the total contribution margin %
5.3 Full costs
5.3.1 Full cost breakdown according to German Agricultural Society (DLG)
5.3.2 Contribution margin calculation embedded in full costs scheme
5.4 Unit costs
5.5 Costs calculation with company allocation sheet
5.5.1 From P&L scheme to contribution margin scheme
5.5.2 Full costs calculation based on company allocation sheet
5.6 Costs calculation without company allocation sheet
5.6.1 From contribution margin scheme to P&L scheme
5.6.2 Full costs calculation based on contribution margins
5.7 Embedding of a special analysis

6. Consolidated financial statements of several sub-operations
7. Intra-year liquidity planning
8. Mid-term operational planning
8.1 Sensitivity
8.2 Pay-off-period
8.3 Planning with contribution margin versus without contribution margins
8.4 Static versus dynamic planning
8.5 Alternative target operations
8.6 Year-after-year planning
8.7 Actual year – which one?
                    Current actual (current year)
                    Calculated actual
                    Optimized actual
                    Accounting actual (last accounting year)
8.8 Forecast of short-term liabilities
8.9 Actual/plan versus plan/actual

9. Double-entry bookkeeping
9.1 Double-entry bookkeeping with plus and minus
9.2 Double-entry bookkeeping with debit and credit