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Externes RechnungswesenLösungshinweise zu Übung 2
Aufgabe 1
a) Inventar zum 31.12.02
A. Vermögen (→ nach steigender Liquidität sortieren)
I. Anlagevermögen
1. Bebaute Grundstücke
2. Technische Anlagen und Maschinen
3. Fuhrpark
4. Betriebs- und Geschäftsausstattung
II. Umlaufvermögen
1. Rohstoffe
2. Fertige Erzeugnisse
3. Forderungen aus Lief. & Leistung
4. Guthaben bei Kreditinstituten (Bank)
5. Kasse
Summe des Vermögens
B. Schulden (→ nach abnehmender Fälligkeit sortieren)
I. langfristige (Bank-)Verbindlichkeiten
II. kurzfristige Verbindlichkeiten (Vb aLL)
Summe der Schulden
(= Fremdkapital)
Externes Rechnungswesen – Lösungshinweise zu Übungsblatt 2 – Seite 1 von 3
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