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Summary

Zusammenfassung Buchungen Grundlagen

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Wenn du näheres zu Buchungen wissen willst, lies gerne meine Zusammenfassung dazu

Institution
Gymnasium
Course
Steuerung und Kontrolle









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Institution
Secondary school
Study
Gymnasium
Course
Steuerung und Kontrolle
School year
2
All documents for this subject (11)

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Uploaded on
April 29, 2024
Number of pages
12
Written in
2023/2024
Type
Summary

Subjects

  • buchung
  • haben
  • soll
  • konten
  • basics

Content preview

Grundlagen


Auflösung der Bilanz in Konten


Aktiva Eröffnungsbilanz zum 02.01.20xx Passiva
Maschinen 60.000 Eigenkapital 70.000
Rohstoffe 35.000 Darlehen 20.000
Kasse 5.000 Verbindlichkeiten 10.000
100.000 100.000




Soll Aktivkonto Haben Soll Passivkonto Haben

Anfangsbestand Abnahme (-) Abnahme (-) Anfangsbestand
Zunahme (+) Schlussbestand Schlussbestand Zunahme (+)




Aktiva Schlussbilanzkonto Passiva
Maschinen SB Eigenkapital SB
Rohstoffe SB Darlehen SB
Kasse SB Verbindlichkeiten SB
102.500 102.500




1. Schritt: T-Konten für jede Bilanzposition anlegen
2. Schritt: AB aller Bilanzpositionen in die T-Konten eintragen
3. Schritt: Buchungssätze zu Fällen bilden & Fälle dann auf den T-Konten verbuchen
4. Schritt: SB ermitteln & auf Schlussbilanzkonto übertragen
5. Schritt: T-Konten abschließen




1

, Grundlagen

Bücher der Buchhaltung




2
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