Buchungssätze

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</div> <script type="text/javascript"> if (typeof lycos_ad !== "undefined" && "slider" in lycos_ad) { document.write(lycos_ad['slider']); } </script>  <div id="FooterAd" style="background:#DFDCCF; border-top:1px solid #393939; clear:both; display:none; width:100%!important; position:relative; z-index:999999!important; height:90px!important"> <div class="adCenterClass" style="display:block!important; overflow:hidden; width:916px;"> <div id="footerAd_container" style="display:block!important; float:left; width:728px"> <iframe id="lycosFooterAdiFrame" style="border:0; display:block; float:left; height:96px; overflow:hidden; padding:0; width:750px"></iframe> </div> </div> </div> <bR> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="909" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" ALIGN="BOTTOM" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP COLSPAN=2 HEIGHT= 44 WIDTH="893"><div> <B>BILANZ</b></div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 47 WIDTH="446"><div> <B>AKTIVA</b></div> <div> (Ordnung nach Flüssigkeit)</div> </tD> <tD VALIGN=TOP WIDTH="444"><div> <B>PASSIVA</b></div> <div> (Ordnung nach Fälligkeit)</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 94 WIDTH="446"><div> <B>ANLAGEVERMÖGEN</b></div> <div> <IMG BORDER="0" SRC="Symb075c00b700f000000000.gif" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">Grundstücke und Bauten</div> <div> <IMG BORDER="0" SRC="Symb075c00b700f000000000.gif" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">TA und Maschinen</div> <div> <IMG BORDER="0" SRC="Symb075c00b700f000000000.gif" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">Fuhrpark</div> <div> <IMG BORDER="0" SRC="Symb075c00b700f000000000.gif" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">Betriebs- und Geschäftsausstattung</div> </tD> <tD VALIGN=TOP WIDTH="444"><div> <B>EIGENKAPITAL</b></div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 168 WIDTH="446"><div> <B>UMLAUFVERMÖGEN</b></div> <div> <IMG BORDER="0" SRC="Symb075c00b700f000000000.gif" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">Rohstoffe</div> <div> <IMG BORDER="0" SRC="Symb075c00b700f000000000.gif" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">Hilfsstoffe</div> <div> <IMG BORDER="0" SRC="Symb075c00b700f000000000.gif" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">Betriebsstoffe</div> <div> <IMG BORDER="0" SRC="Symb075c00b700f000000000.gif" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">Unfertige Erzeugnisse</div> <div> <IMG BORDER="0" SRC="Symb075c00b700f000000000.gif" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">Fertige Erzeugnisse</div> <div> <IMG BORDER="0" SRC="Symb075c00b700f000000000.gif" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">Forderungen a.LL.</div> <div> <IMG BORDER="0" SRC="Symb075c00b700f000000000.gif" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">Kassenbestand</div> <div> <IMG BORDER="0" SRC="Symb075c00b700f000000000.gif" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">Bankguthaben</div> </tD> <tD VALIGN=TOP WIDTH="444"><div> <B>SCHULDEN</b></div> <div> <IMG BORDER="0" SRC="Symb075c00b700f000000000.gif" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">Hypothekenschulden</div> <div> <IMG BORDER="0" SRC="Symb075c00b700f000000000.gif" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">Darlehensschulden</div> <div> <IMG BORDER="0" SRC="Symb075c00b700f000000000.gif" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">Verbindlichkeit a.LL.</div> </tD> </tR> </TABLE></div> <bR> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="836" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" ALIGN="BOTTOM" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP COLSPAN=2 HEIGHT= 20 WIDTH="397"><div> <B>AKTIVKONTO</b></div> </tD> <tD VALIGN=TOP WIDTH="10"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="20" ALIGN="bottom" WIDTH="10" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP COLSPAN=2 WIDTH="395"><div> <B>PASSIVKONTO</b></div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 20 WIDTH="198"><div> <B>SOLL</b></div> </tD> <tD VALIGN=TOP WIDTH="196"><div> <B>HABEN</b></div> </tD> <tD VALIGN=TOP WIDTH="10"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="20" ALIGN="bottom" WIDTH="10" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="196"><div> <B>SOLL</b></div> </tD> <tD VALIGN=TOP WIDTH="196"><div> <B>HABEN</b></div> </tD> </tR> <tR> <tD VALIGN=TOP ROWSPAN=2 HEIGHT= 20 WIDTH="198"><div> Anfangsbestände</div> <div> <B>[+] </b>plus Zugänge</div> </tD> <tD VALIGN=TOP WIDTH="196"><div> <B>[-] </b>minus Abgänge</div> </tD> <tD VALIGN=TOP WIDTH="10"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="20" ALIGN="bottom" WIDTH="10" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="196"><div> <B>[-] </b>minus Abgänge</div> </tD> <tD VALIGN=TOP ROWSPAN=2 WIDTH="196"><div> Anfangsbestände</div> <div> <B>[+] </b>plus Zugänge</div> </tD> </tR> <tR> <tD VALIGN=TOP><NOBR><div> ergibt Schlussbilanz</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="10"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="19" ALIGN="bottom" WIDTH="10" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP><NOBR><div> ergibt Schlussbilanz</div> </NOBR></tD> </tR> </TABLE></div> <bR> <div> Zugänge stehen auf der Seite der Anfangsbestände, weil sie die Bestände erhöhen.</div> <div> Die Abgänge stehen auf der entgegengesetzten Seite.</div> <bR> <div> <B>Folgende Überlegungen müssen angestellt werden, um eine Buchung korrekt durchzuführen:</b></div> <div> 1. Welche Konten sind durch den Geschäftsfall berührt ?</div> <div> 2. Sind es Aktiv- oder Passivkonten ?</div> <div> 3. Liegt ein Zugang <B>[+] </b>oder Abgang <B>[-] </b>auf dem jeweiligen Konto vor ?</div> <div> 4. Sind auf beiden Konten Zugänge oder Abgänge zu buchen ?</div> <div> 5. Auf welcher Kontoseite ist demnach jeweils zu buchen ? Erstellung des Buchungssatzes mit Richtung SOLL an HABEN</div> <bR> <div> <B>4 Möglichkeiten der Bilanzänderung:</b></div> <div> 1. Aktivtausch: Der Geschäftsfall betrifft nur die Aktivseite der Bilanz.</div> <div> 2. Passivtausch: Der Geschäftsfall betrifft nur die Passivseite der Bilanz.</div> <div> 3. Aktiv-Passivmehrung: Betrifft beide Seiten der Bilanz und erhöht diese.</div> <div> 4. Aktiv-Passivminderung: Betrifft beide Seiten der Bilanz und verringert diese.</div> <bR> <div> <B>Beispiele:</b></div> <div> <B>Seite 30</b></div> <div> <B><IMG BORDER="0" SRC="Symb075c00b700f000000000.gif" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">ER 422: Eingangsrechnung für Rohstoffe: 3200€</b></div> <div> Aktivaseite: Bankguthaben [-] ; Aktivaseite: Rohstoffe [+] = AKTIVTAUSCH</div> <div> <B>Rohstoffe an Bankguthaben 3200 €</b></div> <bR> <div> <B><IMG BORDER="0" SRC="Symb075c00b700f000000000.gif" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">BA 120: Kauf einer EDV-Anlage gegen Bankscheck: 8500€</b></div> <div> Aktivaseite: Bankguthaben [-] ; Aktivaseite: Betriebs- und Geschäftsausstattung [+] = AKTIVTAUSCH</div> <div> <B>Betriebs- und geschäftsausstattung an Bankguthaben 8500 €</b></div> <bR> <div> <B><IMG BORDER="0" SRC="Symb075c00b700f000000000.gif" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">BA 121: Tilgung einer Darlehensschuld mit Bankscheck: 5000€</b></div> <div> Passivaseite: Darlehensschulden [-]; Aktivaseite: Bankguthaben [-] = AKTIVPASSIVMINDERUNG</div> <div> <B>Darlehensschulden an Bankguthaben: 5000€</b></div> <bR> <div> <B><IMG BORDER="0" SRC="Symb075c00b700f000000000.gif" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">BA 122: Überweisung unseres Kunden zum Rechnungsausgleich:  3400€</b></div> <div> Aktivaseite: Bankguthaben [+], Aktivaseite Forderungen aLL [-] = AKTIVTAUSCH</div> <div> <B>Bankguthaben an Forderungen aLL: 3400€</b></div> <bR> <bR> <bR> <bR> <bR> </body>