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Leistung und Wert

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fullscreen: Leistung und Wert

Monograph

Identifikator:
1689791993
URN:
urn:nbn:de:zbw-retromon-102080
Document type:
Monograph
Author:
Kaufmann, Paul http://d-nb.info/gnd/116074965
Title:
Leistung und Wert
Place of publication:
Würzburg
Publisher:
Memminger
Year of publication:
1926
Scope:
247 Seiten
graph. Darst.
Digitisation:
2020
Collection:
Economics Books
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Chapter

Document type:
Monograph
Structure type:
Chapter
Title:
Das Bilanzwesen
Collection:
Economics Books

Contents

Table of contents

  • Leistung und Wert
  • Title page
  • Buchhaltungsbegriff. Kaufmannsbegriff
  • Leistung. Wert
  • Buchhaltung der Leistungspersonen
  • Ausgestaltung der Buchhaltung der Leistungspersonen
  • Rückblick auf die Buchhaltung der Leistungspersonen
  • Das Bilanzwesen
  • Das Unternehmen als Leistungsgegenstand
  • Die Schenkung
  • Die Geheimbuchhaltung
  • Contents

Full text

Schema einer Kontenbilanz 
24 Karen Vorige Bilanz Jahresumsätze Kontensalden HEIDEN Ertragskonto 
za Soll Haben | Soll Haben Soll Haben | Soll Haben [| Soll Haben 
Zahlungswerte 
Bar und Reichsbank 19.000 225.000 221.400 22.600 22.600 
Wechsel 8.000 81.000 74.000 : 15.000 15.000 
Anlagepapiere 10.000 10.000 20.000 ı 20.000 
Kunden 126.000 371.000 343.000 ! 154.000 ı 154.000 
Lieferer 108.000 346.000 330.500 92.500 92.500 
Bank 75.000 | 307.400 305.700 73.300 73.300 
Wechselgläubiger 14.000 | 103.000 101.500 12.500 12.500 
Ausfall 4.000 4.000 
Handelswerte 
A (benannt) 51.200 188.000 238.100 1.100 38.100 37 000 
B (benannt) 33.800 121.100 131.900 23.000 45.700 22.700 
C (benannt) 28.300 12.700 15.600 15.100 500 
D (benannt) 18,500 85.000 111.300 7.800 26.200 ‚34.000 
S Grundstück 50.000 50.000 50.000 
/ Gebäude 55.000 1.100 53.900 53.900 
Mobilien 4.400 1.200 500 5.100 5.100 
Kaufm. Arb. (Aufwandswerte) 13.300 900 : 143.400 300 55.500 11.600 400 144.300 | 
(44.800 | 93.700 
IVerfügungskonto 
Ertrag aus gegensätzl. Gesch. 48.900 
Zinsen 100 7.400 500 7.000 200 6.800 
Beteiligung 34.000 16.900 | 17.100 22.000 4.900 
Hausertrag 1.200 1.100 7.700 5.400 900 6.300 
Abschreibungen alt 
an Handelswerten 5.000 2.500 2.500 2.500 
an Kunden 9.000 4.000 5.000 4.000 1 [15000 
Abschreibungen neu 6.800 | 61.100 
an Handelswerten 2.500 | 2.500 - 
an Wechseln 2.000 | 2.000 
an Kunden 6.000 | 6.000 
Kapital bezw. Verfügung 2 A |_ 240.900 | 240.900 | 284.700 143.800 zZ 
ı 452.800 | 452.800 |1901.100 |1901.100 | 439.900 | 439.900 | 480.400 ı 480.400 [61.100 | 61.100
	        

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