Hans-Holger Schröter

2-2.
H a u p t a b s c h l u s s ü b e r s i c h t p e r . . . . . . . . . . . . H o r s t B a c h n i k e . K .
K o n t o - N r . K o n t o b e z e i c h n u n g S a l d o p e r A b r e c h n u n g U m b u c h u n g e n V e r m ö g e n s b i l a n z G u V - R e c h n u n g
S H S H S H S H
0 0 8 0 ( 0 6 0 0 ) G e s c h ä f t s b a u t e n 1 2 . 6 2 7 , 0 0 1 2 . 6 2 7 , 0 0
0 3 2 0 ( 0 8 4 0 ) P K W 3 . 0 3 2 , 7 6 3 . 0 3 2 , 7 6
0 4 0 0 ( 0 8 0 0 ) B G A 6 0 4 , 8 0 6 0 4 , 8 0
0 6 3 0 ( 4 2 0 0 ) V e r b . g g . K r e d . i n s t i t u t 4 . 5 0 0 , 0 0 4 . 5 0 0 , 0 0
0 8 7 1 ( 3 0 0 0 ) E i g e n k a p i t a l 1 3 . 2 7 2 , 2 1 1 . 4 4 0 , 0 0 1 1 . 8 3 2 , 2 1
1 0 0 0 ( 2 8 8 0 ) K a s s e 2 0 6 , 4 9 2 0 6 , 4 9
1 2 0 0 ( 2 8 0 0 ) B a n k 1 . 5 9 2 , 7 9 1 . 5 9 2 , 7 9
1 4 0 0 ( 2 4 0 0 ) F o r d e r u n g e n 6 . 3 9 2 , 7 0 6 . 3 9 2 , 7 0
1 5 7 0 ( 2 6 0 0 ) V o r s t e u e r 2 . 5 1 7 , 8 4 2 . 5 1 7 , 8 4
1 6 0 0 ( 4 4 0 0 ) V e r b . 3 . 6 0 3 , 6 1 3 . 6 0 3 , 6 1
1 7 7 0 ( 4 8 9 0 ) U m s a t z s t e u e r 3 . 6 2 4 , 2 7 3 . 6 2 4 , 2 7
1 7 8 0 ( 4 8 2 0 ) U S t . v o r a u s z a h l u n g 1 . 3 9 4 , 4 1 1 . 3 9 4 , 4 1
1 7 8 9 ( 4 8 1 0 ) U S t l f d . J a h r 2 . 5 1 7 , 8 4 3 . 6 2 4 , 2 7 2 8 7 , 9 8
1 . 3 9 4 , 4 1
1 8 0 0 ( 3 0 0 1 ) P r i v a t 1 . 4 4 0 , 0 0 1 . 4 4 0 , 0 0
2 1 0 0 ( 7 5 0 0 ) Z i n s a u f w . 3 7 2 , 0 0 3 7 2 , 0 0
2 6 5 0 ( 5 7 1 0 ) Z i n s e r t r ä g e 1 5 1 , 2 0 1 5 1 , 2 0
3 2 0 0 ( 6 0 8 0 ) W a r e n e i n g a n g 1 6 . 8 3 0 , 0 0 6 1 7 , 5 0 2 8 8 , 0 0 1 7 . 1 5 9 , 5 0
3 7 3 0 ( 2 0 0 3 ) e r h . S k o n t i 2 8 8 , 0 0 2 8 8 , 0 0
3 9 8 0 ( 2 2 8 0 ) W a r e n b e s t a n d 5 . 1 1 9 , 5 0 6 1 7 , 5 0 4 . 5 0 2 , 0 0
4 2 0 0 ( ( 6 7 0 0 ) R a u m k o s t e n 1 6 8 , 0 0 1 6 8 , 0 0
4 5 0 0 ( 7 1 0 0 ) F a h r z e u g k o s t e n 6 6 3 , 0 0 6 6 3 , 0 0
8 2 0 0 ( 5 0 0 0 ) E r l ö s e 2 7 . 6 0 0 , 0 0 7 8 , 0 0 2 7 . 5 2 2 , 0 0
8 7 3 0 ( 5 0 0 2 ) g e w ä h r t e S k o n t i 7 8 , 0 0 7 8 , 0 0
5 3 . 0 3 9 , 2 9 5 3 . 0 3 9 , 2 9 9 . 9 6 0 , 0 2 9 . 9 6 0 , 0 2 2 9 . 2 4 6 , 5 2 1 9 . 9 3 5 , 8 2 1 8 . 3 6 2 , 5 0 2 7 . 6 7 3 , 2 0
9 . 3 1 0 , 7 0 9 . 3 1 0 , 7 0
2 9 . 2 4 6 , 5 2 2 9 . 2 4 6 , 5 2 2 7 . 6 7 3 , 2 0 2 7 . 6 7 3 , 2 0
3-1. = b) Imparitätsprinzip
3-2. a)
Rechnungsbetrag brutto 1.897,50
- 19 % USt (1.897,50/116*16) 302,96
= Rechnungsbetrag netto 1.594,54
- 2% Skonto 31,89
Anschaffungskosten 1.562,64
b) 206.500,00 €
c)
Maschine, netto 70.000,00
- 3 % Skonto 2.100,00
= 67.900,00
+ Transport und Installation 9.500,00
= Anschaffungskosten 77.400,00
34 Schröter, Moll, Wurm: Externes Rechnungswesen. Lösungen, 12. Auflage 2011