This book offers over 450 pages of balance sheet and financial knowledge that a business economist must have at their disposal in their daily work. Practical relevance and up-to-date information, simple language, as well as numerous graphics, overviews, and tables make the complex material understandable. Many examples, exercises, and case studies with solutions ensure quick verification of what has been learned. The book is complemented by a digital knowledge check with around 180 tasks. The following topics are covered: commercial law annual financial statements, annual financial statement policy and analysis, tax balance sheet, consolidated financial statements, financial planning and capital requirements, investment calculation, external and internal financing including creditworthiness assessment and capital service calculations, Basel Accord and rating, financial analysis, and balance sheet ratios.