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  • Musterlösung Übungsaufgabe 2 Buchungssätze: Wiesbaden Business School

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    Anil Ülger
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    1. The document contains a sample solution to an exercise with 22 journal entries involving various accounts including goods, cash, bank, loans payable, expenses, equity, and closing balance sheet accounts. 2. The T-accounts show debits and credits for each account, with opening and closing balances. 3. Key transactions include goods purchased for cash, bank loan taken out, expenses paid to various accounts, equity capital contributed, and closing balances transferred to balance sheet accounts.

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    Übungsblatt Buchführung 2

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    1. The document contains a sample solution to an exercise with 22 journal entries involving various accounts including goods, cash, bank, loans payable, expenses, equity, and closing balance sheet accounts. 2. The T-accounts show debits and credits for each account, with opening and closing balances. 3. Key transactions include goods purchased for cash, bank loan taken out, expenses paid to various accounts, equity capital contributed, and closing balances transferred to balance sheet accounts.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    16 views2 pages

    Musterlösung Übungsaufgabe 2 Buchungssätze: Wiesbaden Business School

    Uploaded by

    Anil Ülger
    1. The document contains a sample solution to an exercise with 22 journal entries involving various accounts including goods, cash, bank, loans payable, expenses, equity, and closing balance sheet accounts. 2. The T-accounts show debits and credits for each account, with opening and closing balances. 3. Key transactions include goods purchased for cash, bank loan taken out, expenses paid to various accounts, equity capital contributed, and closing balances transferred to balance sheet accounts.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 2

    Wiesbaden Business School Dr.

    Oliver Kunath

    Musterlösung Übungsaufgabe 2 Buchungssätze


    Nr. Konto Betrag an Konto Betrag
    1 Waren 580,00 an Kasse 580,00
    2 Bank 875,00 an FordLL 875,00
    3 Darlehen 2.550,00 an Bank 2.550,00
    4 VerbLL 580,00 an Bank 580,00
    5 Kasse 290,00 an BGA 290,00
    6 Bank 320,00 an FordLL 320,00
    7 Bank 200,00 an Kasse 200,00
    8 Waren 790,00 an VerbLL 790,00
    9 VerbLL 700,00 an Darlehen 700,00
    10 BGA 830,00 an Bank 830,00
    11 VerbLL 1.160,00 an Bank 780,00
    an Kasse 380,00
    12 VerbLL 370,00 an Darlehen 370,00
    13 Kasse 490,00 an BGA 490,00
    14 Bank 3.400,00 an EK 3.400,00
    15 SBK 8.650,00 an BGA 8.650,00
    16 SBK 13.170,00 an Waren 13.170,00
    17 SBK 4.705,00 an FordLL 4.705,00
    18 SBK 820,00 an Kasse 820,00
    19 SBK 10.555,00 an Bank 10.555,00
    20 Darlehen 6.020,00 an SBK 6.020,00
    21 VerbLL 2.780,00 an SBK 2.780,00
    22 EK 29.100,00 an SBK 29.100,00
    Wiesbaden Business School Dr. Oliver Kunath

    Musterlösung Übungsaufgabe 2 T-Konten

    Aktive Bestandskonten

    S BGA H S Waren H S FordLL H


    AB 8.600,00 5 290,00 AB 11.800,00 16 13.170,00 AB 5.900,00 2 875,00
    10 830,00 13 490,00 1 580,00 6 320,00
    15 8.650,00 8 790,00 17 4.705,00

    9.430,00 9.430,00 13.170,00 13.170,00 5.900,00 5.900,00

    S Kasse H S Bank H S H
    AB 1.200,00 1 580,00 AB 10.500,00 3 2.550,00
    5 290,00 7 200,00 2 875,00 4 580,00
    13 490,00 11 380,00 6 320,00 10 830,00
    18 820,00 7 200,00 11 780,00
    14 3.400,00 19 10.555,00

    1.980,00 1.980,00 15.295,00 15.295,00 0,00 0,00

    Passive Bestandskonten & Schlussbilanzkonto (SBK)

    S Darlehen H S VerbLL H S H
    3 2.550,00 AB 7.500,00 4 580,00 AB 4.800,00
    20 6.020,00 9 700,00 9 700,00 8 790,00
    12 370,00 11 1.160,00
    12 370,00
    21 2.780,00

    8.570,00 8.570,00 5.590,00 5.590,00 0,00 0,00

    S EK H S SBK H S H
    22 29.100,00 AB 25.700,00 15 8.650,00 20 6.020,00
    14 3.400,00 16 13.170,00 21 2.780,00
    17 4.705,00 22 29.100,00
    18 820,00
    19 10.555,00

    29.100,00 29.100,00 37.900,00 37.900,00 0,00 0,00

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