Exercise Bookholding - Solution - Prof. Dr. Klaus-Peter Franz.

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Presentation transcript:

Exercise Bookholding - Solution - Prof. Dr. Klaus-Peter Franz

Düsseldorf Business School Solution: Exercise bookholding Seite 2 Prof. Dr. Klaus-Peter Franz Accounting records 1.Bank / Accounts receivable Goods for resale / Accounts payable Salaries / Cash Business equipmemnt / Bank Renting costs / Bank Accounts payable / Bank Liabilities / Bank Bank / Renting income Cash 1.500,00 / Trucks Extraordinary income 500

Düsseldorf Business School Solution: Exercise bookholding Seite 3 Prof. Dr. Klaus-Peter Franz S Business equipment H OI ,00 900,00 EI 9.900, ,00 S Trucks H OI 2.000, ,00 EI 1.000, ,00 S Goods for resale H OI 8.000, ,00 EI 8.720, ,00 S Accounts receivable H OI 6.000, ,00 EI 5.150, ,00

Düsseldorf Business School Solution: Exercise bookholding Seite 4 Prof. Dr. Klaus-Peter Franz S Bank H S Cash H OI EI OI EI S Equity H EI OI S Liabilities H EI OI

Düsseldorf Business School Solution: Exercise bookholding Seite 5 Prof. Dr. Klaus-Peter Franz S accounts payable HS salaries H EI OI IS S Renting costs H GuV S Renting income H IS S extraordinary income H IS

Düsseldorf Business School Solution: Exercise bookholding Seite 6 Prof. Dr. Klaus-Peter Franz Costs Income statement Income salary rental costs rental income 200 extraord. income 500 loss Assets Final balance sheet equity/liabilities business equipment trucks Goods for resale Accounts receivable Bank Cash Loss Equity Liabilities Accounts payable