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    Sonst. Betr. Aufwand (Sba) : Wiesbaden Business School Dr. Oliver Kunath

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    Anil Ülger
    1. The document provides a sample solution to an exercise with 20 journal entries to record business transactions for a company. 2. The transactions include purchases, sales, payments, and inventory adjustments. Accounts include cash, inventory, various expenses and revenues. 3. A T-account solution shows the effect of the journal entries on the balances of each account.

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    Sonst. Betr. Aufwand (Sba) : Wiesbaden Business School Dr. Oliver Kunath

    Uploaded by

    Anil Ülger
    8 views3 pages
    1. The document provides a sample solution to an exercise with 20 journal entries to record business transactions for a company. 2. The transactions include purchases, sales, payments, and inventory adjustments. Accounts include cash, inventory, various expenses and revenues. 3. A T-account solution shows the effect of the journal entries on the balances of each account.

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    5_Lösung

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    1. The document provides a sample solution to an exercise with 20 journal entries to record business transactions for a company. 2. The transactions include purchases, sales, payments, and inventory adjustments. Accounts include cash, inventory, various expenses and revenues. 3. A T-account solution shows the effect of the journal entries on the balances of each account.

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    © All Rights Reserved
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    8 views3 pages

    Sonst. Betr. Aufwand (Sba) : Wiesbaden Business School Dr. Oliver Kunath

    Uploaded by

    Anil Ülger
    1. The document provides a sample solution to an exercise with 20 journal entries to record business transactions for a company. 2. The transactions include purchases, sales, payments, and inventory adjustments. Accounts include cash, inventory, various expenses and revenues. 3. A T-account solution shows the effect of the journal entries on the balances of each account.

    Copyright:

    © All Rights Reserved
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    Wiesbaden Business School Dr.

    Oliver Kunath

    Musterlösung Übungsaufgabe 5 Buchungssätze

    Nr. Konto Betrag an Konto Betrag


    1 Warenbestand (WB) 8.800,00 an Verb. LL 10.472,00
    Vorsteuer (VSt) 1.672,00
    2 Verb LL 3.141,60 an Warenbestand (WB) 2.640,00
    VSt 501,60
    3 Kasse 4.760,00 an Umsatzerlöse (UE) 4.000,00
    Umsatzsteuer (USt) 760,00
    4 UE 1.000,00 an Verb LL 1.190,00
    USt 190,00
    Sonst. betr. Aufwand (sbA) 200,00 an Kasse 238,00
    VSt 38,00
    5 WB 2.200,00 an Verb LL 2.618,00
    VSt 418,00
    6 Verb LL 1.190,00 an UE 2.000,00
    Bank 1.190,00 USt 380,00
    7 UE 100,00 an Bank 119,00
    USt 19,00
    8 Verb LL 1.309,00 an WB 1.100,00
    VSt 209,00
    Kasse 100,00 an Sonst. betr. Ertrag (sbE) 100,00
    9 Verb LL 1.309,00 an Bank 1.309,00
    10 Ford LL 3.570,00 an UE 3.000,00
    USt 570,00
    11 UE 600,00 an Ford LL 714,00
    USt 114,00
    12 Kasse 2.856,00 an Ford LL 2.856,00
    13 WB 2.200,00 an Kasse 238,00
    VSt 418,00 Verb LL 2.380,00
    14 Verb LL 392,70 an WB 330,00
    VSt 62,70
    15 Ford LL 1.190,00 an UE 1.000,00
    USt 190,00
    16 UE 1.000,00 an Ford LL 1.190,00
    USt 190,00
    sbA 100,00 an Kasse 119,00
    VSt 19,00
    Ford LL 1.190,00 an UE 1.000,00
    USt 190,00
    sbA 100,00 an Bank 119,00
    VSt 19,00
    17 UE 100,00 an Ford LL 119,00
    USt 19,00
    18 Kasse 1.071,00 an Ford LL 1.071,00
    19 Ford LL 2.380,00 an UE 2.000,00
    USt 380,00
    sbA 180,00 an Kasse 214,20
    VSt 34,20

    20 Wareneinsatz* 6.130,00 an WB 6.130,00


    * Warenbestand 31.12 9.130
    ./. Endbestand lt. Inventur 3.000

    Abschlussbuchungen GuV
    21 UE 10.200,00 an GuV (UE) 10.200,00
    22 GuV (sbA) 580,00 an sbA 580,00
    23 sbE 100,00 an GuV (sbE) 100,00
    24 GuV (WE) 6.130,00 an WE 6.130,00
    25 GuV (EK) 3.590,00 an EK 3.590,00

    Abschlussbuchungen SBK
    26 EK 13.590,00 an SBK (EK) 13.590,00
    27 SBK (Kasse) 7.977,80 an Kasse 7.977,80
    28 SBK (WB) 3.000,00 an WB 3.000,00
    29 Verb. LL 9.317,70 an SBK (Verb. LL) 9.317,70
    30 USt 1.844,90 an VSt 1.844,90
    USt 93,10 an SBK (Verb ggüber FA) 93,10
    31 SBK (Bank) 9.643,00 an Bank 9.643,00
    32 SBK (Ford. LL) 2.380,00 an Ford. LL 2.380,00
    Wiesbaden Business School Dr. Oliver Kunath

    Musterlösung Übungsaufgabe 5 T-Konten

    Aktive Bestandskonten

    S Bank H S Ford.LL H S WB H
    AB 10.000,00 7 119,00 10 3.570,00 11 714,00 1 8.800,00 2 2.640,00
    6 1.190,00 9 1.309,00 15 1.190,00 12 2.856,00 5 2.200,00 8 1.100,00
    16 119,00 16 1.190,00 16 1.190,00 13 2.200,00 14 330,00
    31 9.643,00 19 2.380,00 17 119,00 20 6.130,00
    18 1.071,00 28 3.000,00
    32 2.380,00

    11.190,00 11.190,00 8.330,00 8.330,00 13.200,00 13.200,00

    S VSt H S Kasse H S H
    1 1.672,00 2 501,60 3 4.760,00 4 238,00
    4 38,00 8 209,00 8 100,00 13 238,00
    5 418,00 14 62,70 12 2.856,00 16 119,00
    13 418,00 30 1.844,90 18 1.071,00 19 214,20
    16 38,00 27 7.977,80
    19 34,20

    2.618,20 2.618,20 8.787,00 8.787,00 0,00 0,00

    Passive Bestandskonten & Schlussbilanzkonto (SBK)

    S EK H S Verblk.LL H S USt H
    26 13.590,00 AB 10.000,00 2 3.141,60 1 10.472,00 4 190,00 3 760,00
    25 3.590,00 6 1.190,00 4 1.190,00 7 19,00 6 380,00
    8 1.309,00 5 2.618,00 11 114,00 10 570,00
    9 1.309,00 13 2.380,00 16 190,00 15 190,00
    14 392,70 17 19,00 16 190,00
    29 9.317,70 30 1.844,90 19 380,00
    30 93,10
    13.590,00 13.590,00 16.660,00 16.660,00 2.470,00 2.470,00
    Wiesbaden Business School Dr. Oliver Kunath

    Musterlösung Übungsaufgabe 5 T-Konten

    S SBK H S H S H
    31 9.643,00 26 13.590,00
    32 2.380,00 29 9.317,70
    28 3.000,00 30 93,10
    27 7.977,80

    23.000,80 23.000,80 0,00 0,00 0,00 0,00

    Ertragskonten

    S sbE H S UE H S H
    23 100,00 8 100,00 4 1.000,00 3 4.000,00
    7 100,00 6 2.000,00
    11 600,00 10 3.000,00
    16 1.000,00 15 1.000,00
    17 100,00 16 1.000,00
    21 10.200,00 19 2.000,00

    100,00 100,00 13.000,00 13.000,00 0,00 0,00

    Aufwandskonten & Gewinn- und Verlustkonto (GuV)

    S sbA H S WE H S GuV H
    4 200,00 22 580,00 20 6.130,00 24 6.130,00 22 580,00 23 100,00
    16 200,00 24 6.130,00 21 10.200,00
    19 180,00 25 3.590,00

    580,00 580,00 6.130,00 6.130,00 10.300,00 10.300,00

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