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Übungen-Musterlösungen-ERW
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Hier gibt es die aktuelle Übungen und Musterlösungen aus ERW aus Sommersemester 2023. Man hat in Hand viele Buchunggsätze zu üben und ich werde auch die Lödungen hochladen.
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FachbereichRechts- und Wirtschaftswissenschaften
Lehrstuhl für Rechnungslegung und Wirtschaftsprüfung
Externes Rechnungswesen
Übungsblatt 2
AV / UV, Inventar, Bilanz
Aufgabe 1
a) Was versteht man unter den Begriffen Anlage- bzw. Umlaufvermögen?
b) Ordnen Sie folgende Vermögensgegenstände jeweils dem Anlage- oder Umlaufvermö-
gen zu! Begründen Sie Ihre Entscheidung.
i. Maschine
ii. Forderungen aus Lieferung und Leistung
iii. Fertige Erzeugnisse
iv. Fuhrpark
v. Grundstücke und Gebäude
vi. Roh-, Hilfs- und Betriebsstoffe [RHB]
vii. Waren
viii. Betriebs- und Geschäftsausstattung [BGA]
Externes Rechnungswesen – Übungsblatt 2 – Seite 1 von 2
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