Exam (elaborations)
Bestandsrechnerisches und Aufwandsrechnerisches Verfahren
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LF3 Bestandsrechnerisches und Aufwandsrechnerisches VerfahrenWareneinkauf
1) Bestandsrechnerisches Verfahren
1.1) Buche die Sätze ins Hauptbuch!
Waren an Kasse 5000 5000
Kasse an Umsatzerlöse 7000 7000
Waren an Verbindlichkeiten 12000 12000
Forderungen an Umsatzerlöse 13000 13000
Waren Umsatzerlöse für Waren
Aufwendungen für Waren Schlussbilanzkonto
Gewinn-u. Verlustkonto
-Beim Bestandsrechnerischen Verfahren wird der Wareneinkauf zu Einstandspreisen auf dem
AKTIVEN Bestandskonto “Waren“ gebucht
-Beispiel:
Anfangsbestand: 30,000 (Waren an EBK)
Waren an Verbindlichkeiten 15,000
Schlussbestand Waren laut Inventur: 23,000
Waren Aufwendungen für Waren
EBK 30,000 8000 23,000 Wareneins.
Verbindl. 15,000 Wareneins. 22,000
22,000
Schlussbilanzkonto Gewinn-u. Verlustkonto
Waren 23,000 Aufwendungen
waren 22,000
Errechne den Warenrohgewinn
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