*{
 margin:0;
 padding:0;

}

body{
	text-align: center;
	background-color: #ffffff;
	margin: 0;
	background-image: url('img/bg.jpg');
	background-repeat: repeat-x;
	color: #000000;
	font-family:  Verdana, Arial, sans-serif;
	font-size: 12px;
}

#seite{
 margin:0 auto;
 text-align:left;
 width:1002px
}
 
.header {
	width: 1010px;
	height: 94px;
	text-align: left;
	background-image: url('http://www.rechnungswesen-verstehen.de/img/header.png');
	background-repeat: no-repeat;
	padding-top: 19px;

}
.logo {
	width: 274px;
	height: 74px;
	text-align: left;
	background-image: url('img/logo.png');
	background-repeat: no-repeat;
  margin-left: 10px;
  float: left;
}
.video {
	width: 135px;
	height: 72px;
	text-align: left;
	background-image: url('img/video_1.png');
	background-repeat: no-repeat;
  margin-left: 120px;
  float: left;
  }
  .video:hover {
	width: 135px;
	height: 72px;
	text-align: left;
	background-image: url('img/video_2.png');
	background-repeat: no-repeat;
  margin-left: 120px;
  float: left;
  }
.forum {
	width: 135px;
	height: 69px;
	text-align: left;
	background-image: url('img/forum_1.png');
	background-repeat: no-repeat;
  margin-top: 3px;
  float: left;
  }
  .forum:hover {
	width: 135px;
	height: 69px;
	text-align: left;
	background-image: url('img/forum_2.png');
	background-repeat: no-repeat;
  margin-top: 3px;
  float: left;
  }
.lernen {
	width: 135px;
	height: 74px;
	text-align: left;
	background-image: url('img/lernen_1.png');
	background-repeat: no-repeat;
  margin-top: -1px;
  float: left;
  }
  .lernen:hover {
	width: 135px;
	height: 74px;
	text-align: left;
	background-image: url('img/lernen_2.png');
	background-repeat: no-repeat;
  margin-top: -1px;
  float: left;
  }
.navi_head{
 	width: 1010px;
	height: 40px;
	text-align: left;
	background-image: url('img/navigation.png');
	background-repeat: no-repeat;
	padding-top: 17px;
}

.navi_left_top{
	width: 201px;
	height: 37px;
	text-align: left;
	background-image: url('img/navi_top_left.png');
	background-repeat: no-repeat;
	padding-top: 20px;
	padding-left: 15px;
	color: #ffffff;
	font-family:  Verdana, Arial, sans-serif;
	text-shadow: #427849 1px 1px 0px;
	font-size: 11px;
	font-weight:bold;
}
.navi_right_top{
	width: 201px;
	height: 37px;
	text-align: left;
	background-image: url('img/navi_top_right.png');
	background-repeat: no-repeat;
	padding-top: 20px;
	padding-left: 15px;
	color: #518557;
	font-family:  Verdana, Arial, sans-serif;
	text-shadow: #cce6d0 1px 1px 0px;
	font-size: 11px;
		font-weight:bold;
}
.navi_top{
 	width: 201px;
	height: 15px;
	text-align: left;
	background-image: url('img/navi_top.png');
	background-repeat: no-repeat;
	margin-top: -4px;
}
.navi_in{
margin-top: -2px;
 	width: 190px;
	text-align: left;
	background-image: url('img/navi_in.png');
	background-repeat: repeat-y;
	padding: 11px;
	margin-bottom: -2px;
	}

.navi_bottom{
 	width: 201px;
 	height: 17px;
	text-align: left;
	background-image: url('img/navi_bottom.png');
	background-repeat: no-repeat;
}

 
#footer{

margin-top:10px;
width:1002px;
margin-bottom:10px;
}
 
 
 
 
#links{
 float:left;
 width:200px

}

#mitte{
 background:#fff;
 border:0px solid #ccc;
 float:left;
 width:602px;

}


.inhalte {
background-color:#DFDFDF;
border:1px solid #ccc;
padding:10px;
margin-left:20px;
margin-right:20px;
margin-top:10px; 
height:40px
}

.inhalte_news {
background-color:#FFFFCF;
padding:10px;
margin-left:20px;
margin-right:20px;
margin-top:10px; 
height:40px
}

.inhalte2 {
background-color:#DCD8D8;
padding:10px;
margin-left:20px;
margin-right:20px;
margin-top:10px; 
height:40px
}

.inhalte_frame {
background-color:#DCD8D8;
padding:6px;
border: 1px solid #BFBFBF;
margin-right:20px;
margin-top:10px; 
height:75px
}

.inhalte_frame_ueb {
background-color:#DCD8D8;
padding:6px;
border: 1px solid #BFBFBF;
margin-right:20px;
margin-top:10px; 
height:60px
}


.inhalte_frame2 {
background-color:#FFFFFF;
width:250px;
padding:6px;
margin-left:20px;
border: 1px solid #BFBFBF;
margin-right:20px;
margin-top:10px; 
 font-size:10px;
}

hr.kommentare {
margin-left:20px; 
width:570px; 
color:#EFEFEF; 
background:#EFEFEF;
}

div.highlite {
margin-left:40px;
padding-left:15px;
border-left: 3px solid #87CB90;
 line-height: 1.5;
}


.merke {
background-color:#F2F2C0;
padding:10px;
 border:1px solid #ccc;
margin-left:20px;
margin-right:20px;
margin-top:10px; 
height:40px
}

.merke2 {
background-color:#F2F2C0;
padding:10px;
 border:1px solid #ccc;
margin-left:20px;
margin-right:20px;
margin-top:10px; 
height:35px;
}

table.tabelle {
margin-top:10px; 
margin-left:20px;
width:500px;

}

table.tabellestart {
margin-top:10px; 
margin-left:20px;
padding:5px;
width:93%;

}


table.tabellestart2 {
margin-top:10px; 
margin-left:20px;
padding:5px;
height:100px;
width:93%;
border: 0px solid #ccc;
}



#rechts{
 float:right;
 width:200px
}

#suche {
float: right;
width: 180px;
height: 70px;
font-size: 90%;
text-align: left;
background-color:#FFFFFF;
margin-top:2px;
color: #000000;
margin-bottom: 2px;
padding: 5px;
border: 1px solid #ccc;
}

#features {
float: right;
width: 180px;
font-size: 90%;
background-color:#FFFFFF;
margin-top:2px;
color: #000000;
margin-bottom: 4px;
padding: 5px;
border: 1px solid #ccc;
}

#featuresstart {
width: 180px;
font-size: 90%;
color: #000000;
margin-top:2px;
border: 1px solid #ccc;
}


#googleadsense {
float: right;
text-align:left;
width: 180px;
margin-top:2px;
color: #000000;
padding:0px;
margin-bottom: 7px;
border: 1px solid #ccc;
background-color:#FFFFFF;
}


#featuresamazon {
float: right;
text-align:center;
width: 180px;
font-size: 90%;

margin-top:2px;
color: #000000;
margin-bottom: 2px;
padding: 5px;
border: 1px solid #ccc;
}

div.werbungrechts{
float: right;
text-align:center;
width: 178px;
border: 1px solid #ccc;
margin-bottom: 2px;
background-color:#FFFFFF;
}

#umfrage {
float: right;
text-align:center;
width: 180px;
font-size: 70%;

margin-top:2px;
color: #000000;
margin-bottom: 2px;
padding: 5px;
border: 1px solid #ccc;
}

#umfrage2 {
text-align:left;
width: 180px;
font-size: 60%;


}


#footertable {

width: 1002px;
font-size: 90%;
color: #000000;
background-color: #FFFFCF;
height:40px;
border: 1px solid #ccc;
}


#adsenserechts {
float: right;

}

.liste-start {
list-style-image:url("images/pfeil4.gif"); 
margin-left:20px;

line-height: 1.5;
}

.liste-start2 {
list-style-image:url("images/bullet.gif"); 
margin-left:20px;
font-size:10px;
line-height: 1.5;
}


div.startbox{
width:560px;
margin-left:20px;

background-color:#FFFFFF;
padding:5px;
font-size:10px;
border: 1px dotted #CCCCCC;
color:#000000;
}

div.startbox2{
width:560px;

height:65px;
background-color:#FFFFFF;
padding:5px;
font-size:10px;
border: 1px dotted #CCCCCC;
color:#000000;
}

div.startbox3{
width:546px;
background-color:#FFFFFF;
padding:5px;
font-size:10px;
border: 1px solid #CCCCCC;
color:#000000;
}


div.startboxwerbung{
margin-left:20px;
background-color:#FFFFFF;
padding:5px;
border: 1px solid #CCCCCC;

}


#featureskopf {
float: right;
width: 180px;
height:27px;
font-size: 100%;
font-weight: bold;
color: #000000;
background-color: #FFFFCF;
padding: 3px;
border: 1px solid #ccc;
}

div.forumpromo {
font-size: 90%;
color: #000000;
background-color: #FFFFFF;
padding: 3px;
border: 0px solid #ccc;
width:562px;
margin-left:20px;
margin-top:10px;
}


#featureskopfstart {

width: 180px;
font-size: 100%;
font-weight: bold;
color: #000000;
background-color: #FFFFCF;
padding: 3px;
border: 1px solid #ccc;
}




#werbungamazon {

 margin-left:20px; 
 margin-right:20px;
font-size: 100%;
height: 120px;
color: #000000;
background-color: #FFFFCF;
padding: 3px;
border: 1px solid #ccc;
}







.padding{
 padding:1em
}

h1{
  font-family:verdana;
 font-size:16px;
 margin-left:20px;
 margin-top:20px;
}


h2{
  font-family:verdana;
  color: #008009;
 font-size:14px;
 margin-left:20px; 
 margin-top:10px;
}

h3{
  font-family:verdana;
  color: #008009;
 font-size:14px;
 margin-left:20px; 
 margin-top:10px;
}

h3 a, h3 a:focus {
color: #008009;
padding: 4px;
background-color:#DFDFDF;
text-decoration: none;
border:1px solid #7F7F7F;
}

h3 a:hover {
color: #000000;
text-decoration: none;
background-color:#BFBFBF;
}




h4{
  font-family:verdana;
  color: #008009;
 font-size:14px;
 margin-left:20px; 
 margin-top:10px;
}

h5{
  font-family:verdana;
  color: #008009;
 font-size:14px;
 margin-left:20px; 
 margin-top:10px;
}

h2.ueb{
  font-family:verdana;
  color: #008009;
 font-size:14px;
 margin-left:5px; 
 margin-top:20px;
}


p {
  font-family:verdana;
 font-size:12px;
 line-height: 1.5;
 margin-left:20px;
 margin-right:20px
}

p.partnerlinks {
  font-family:verdana;
 font-size:10px;
 margin-left:20px;
 margin-right:20px
}

p.loginlink {
  font-family:verdana;
 font-size:10px;

}

table.buchungssatz {
 margin-left:20px;
 margin-right:20px
}


hr.buchungssatz {
 margin-left:20px;
 margin-right:20px
}

ul.liste {
  font-family:verdana;
line-height: 1.5;
 font-size:12px;
 margin-left:40px;

}

ul.pdf_download {
  font-family:verdana;
line-height: 1.5;
 font-size:12px;
 margin-left:50px;
list-style-image:url("images/pdf-datei.gif"); 
}






ul.lexikon {
margin-left:20px;
  font-family:verdana;
 font-size:12px;
 margin-left:40px;

}


ul.liste2 {
  font-family:verdana;
  line-height: 1.5;
 font-size:12px;
 margin-left:40px;
list-style-type:decimal
}




p.breadcrumps {
font-family:verdana;
color: #858585;
 font-size:10px;
 margin-top:10px;
 margin-right:20px
}

tabelle {
margin-left:20px;
}




#menue {
font-size: 100%;
font-size:12px;
}
.menuekopf {
font-weight: bold;
color: #000000;
background: #87CB90;
width: 173px;
padding: 5px;
border: 1px solid #ccc;
}
#menue ul {
list-style-type:disc;
padding: 0px;
color: #152e19;
width: 168px;
margin: 2px 0px;
}
#menue li {
display: block;

}
#menue li a, #menue li a:link {
text-decoration: none;
display: block;
color: #152e19;
width: 168px;
font-size:11px;
padding: 5px;
}
#menue li a:visited {
color: #152e19;
}

#menue li a:hover, #menue li a:active, #menue li a:focus {
color: #152e19;
background-color: #61a96b;
}


/*Credits: Dynamic Drive CSS Library */
/*URL: http://www.dynamicdrive.com/style/ */

#vdividermenu ul{
margin: 0;
padding: 0;
float: right;
margin-bottom:10px;

}

* html #vdividermenu ul{ /*IE only rule, reduce menu width*/
width: 99%;
}

#vdividermenu ul li{
display: inline;

}

#vdividermenu ul li a{
float: right;
color: #DEFBE2;
text-shadow: #18321B 1px 1px 0px;
font-size: 11px;
height: 34px;
width: 128px;
line-height: 30px;
background: url(img/navi_b_top_bg.png) top no-repeat;
text-decoration: none;
text-align: center;


}

.search_button {
background: url(img/search_png.png)no-repeat right  1px;
border: 0;
height: 36px;
width: 40px;
margin-left: -4px;
cursor: pointer;
filter: alpha(opacity=80);
-moz-opacity:0.8;
-khtml-opacity: 0.8;
opacity: 0.8;
}
.text_suche{
background: url(img/search_png.png);
border: 0;
height: 36px;
width: 124px;
margin: 0;
padding-left: 10px;
-ms-filter:"progid:DXImageTransform.Microsoft.Alpha(Opacity=50)";
filter: alpha(opacity=80);
-moz-opacity:0.8;
-khtml-opacity: 0.8;
opacity: 0.8;
}
.text_suche:focus{
background: url(img/search_png.png);
border: 0;
height: 36px;
width: 124px;
margin: 0;
padding-left: 10px;
-ms-filter:"progid:DXImageTransform.Microsoft.Alpha(Opacity=50)";
filter: alpha(opacity=100);
-moz-opacity:1;
-khtml-opacity: 1;
opacity: 1;
}
.navi_top_new{
margin-left: 15px;
float: left;
margin-top: -12px;
margin-right: 13px;
}
#vdividermenu ul li a:visited{
	text-shadow: #18321b 1px 1px 0px;
color: #ffffff;
}

#vdividermenu ul li a:hover{
color: #ffffff;
	text-shadow: #18321b 1px 1px 0px;
}

#vdividermenu2 ul{
padding: 0;
margin-top:2px;
margin-left:20px;

border: 1px solid #6F6F6F;
margin-bottom: 10px;
float: left;
font: 100% Arial;
width: 570px;
height:20px;
background-color: #DFDFDF;
}


* html #vdividermenu2 ul{ /*IE only rule, reduce menu width*/
width: 99%;

}

#vdividermenu2 ul li{
font-weight:bold;
display: inline;

}

#vdividermenu2 ul li a{
float: left;
color: black;
padding: 2px 7px;
text-decoration: none;

background: transparent url(images/vertical.gif) center right no-repeat;
}

#vdividermenu2 ul li a:visited{
color: black;
}

#vdividermenu2 ul li a:hover{
color: black;
background-color: #87CB90;
}


h2.trenner{
color:#000000;
  background-color: #87CB90;
 font-size:14px;
 padding:1px;
 width:567px;
 margin-left:20px; 
}

h3.trenner{
color:#000000;
  background-color: #87CB90;
 font-size:14px;
 padding:1px;
 width:567px;
 margin-left:20px; 
}


div.fernkurs{
text-align:left;
width: 168px;
height:120px; 
background-color: #a1d9a9;
}


#mitte a {

    color: #474747;
    text-decoration: underlined;
}

#mitte a:hover{
    text-decoration: none;
}


div.video_promo {
width:560px;
height:60px;
margin-left:20px;
 border:1px solid #ccc;
}

li.navi_in{
list-style-type:disc;
}
ul.navi_in{
list-style-type:disc;
}

#tagcloud{ background: #303030; padding:10px 5px 10px 5px;}
 
.tag1{ font-size:1em; color:#555555; line-height:1em; }
.tag2{ font-size:1.2em; color:#606060; line-height:1em; }
.tag3{ font-size:1.4em; color:#808080; line-height:1em; }
 
#tagcloud a{ text-decoration:none; }
#tagcloud a:hover{ text-decoration:underline; }

h2.abstand{
  font-family:verdana;
  color: #008009;
 font-size:14px;
 margin-left:20px; 
 margin-top:30px;
}

hr.punkte {
margin-left:20px;
margin-right:20px;
border:none;
border-bottom: 1px dotted #BFBFBF;
background-color: #FFFFFF;
height: 1px;
margin-top:7px;

}

 
a.block
{
color:#333333; 
background:#FFFFFF; 
display:block; 
text-align:center; 
width:25px;
border:#7FBE88 solid 1px; 
padding:2px;
font-family:Verdana, Arial, Helvetica, sans-serif;
font-weight:normal;
font-size:11px;
text-decoration:none;
line-height:175%;
}

a:hover.block
{

color:#333333;
border:1px solid #000000;
background-color:#ffffff;
text-decoration:none;
font-weight:bold;
}

a:visited.block
{
text-decoration: none;
}

hr.punkte2 {
margin-left:20px;
margin-right:20px;
border:none;
border-bottom: 1px dotted #BFBFBF;
background-color: #FFFFFF;
height: 1px;
margin-top:20px;

}
.banner_left {
position: absolute;
top: 0;
width:200px;
right: -200px;
}