history "BuchfuehrungTutorienLoesungBuchungen3":Projekt Einsparzähler

Revision history for BuchfuehrungTutorienLoesungBuchungen3

Revision [46576]

Last edited on 2014-11-10 12:25:06 by Jorina Lossau

Deletions:

~~{{files}}~~

Revision [46575]

Edited on 2014-11-10 12:24:52 by Jorina Lossau

Additions:

||**{{files download="BFLoesungen4.pdf"text="PDF Lösung Aufgabenteil 4"}}**||

Revision [46574]

Edited on 2014-11-10 12:13:34 by Jorina Lossau

Additions:

Revision [46573]

Edited on 2014-11-10 12:13:10 by Jorina Lossau

Additions:

//3. Leistungsbezogene Afa//
Abschreibung je Leistungseinheit = AHK/Gesamtleistung = 60.000/200.000=0,3
||Jahr||Buchwert (Jahresanfang)||Periodenleistung||Afa (Abschreibung)||Restbuchwert (Jahresende)||
||2001 ||60.000 ||35.000 ||10.500 ||49.500 ||
||2002 ||49.500 ||15.000 ||4.500 ||45.000 ||
||2003 ||45.000 ||22.000 ||6.600 ||38.400 ||
||2004 ||38.400 ||17.500 ||5.250 ||33.150 ||
||2005 ||33.150 ||10.000 ||3.000 ||30.150 ||
||2006 ||30.150 ||12.500 ||3.750 ||26.400 ||
||2007 ||26.400 ||20.000 ||6.000 ||20.400 ||
||2008 ||20.400 ||28.000 ||8.400 ||12.000 ||
||2009 ||12.000 ||24.000 ||7.200 ||4.800 ||
||2010 ||4.800 ||16.000 ||4.799 ||1 ||

Revision [46572]

Edited on 2014-11-10 11:27:29 by Jorina Lossau

Additions:

//2. Geometrisch-Degressive Afa//
||2001 ||60.000 ||12.000 || ||48.000||
||2002 ||48.000||9.600|| ||38.400||
||2003 ||38.400||7.680|| ||30.720||
||2004 ||30.720||6.144|| ||24.576||
||2005 ||24.576||4.915,20|| ||19.660,80||
||2006 ||19.660,80 || ||3.932,16||15.728,64||
||2007 ||15.728,64|| ||3.932,16||11.796,48||
||2008 ||11.796,48|| ||3932,16||7864,32||
||2009 ||7864,32|| ||3932,16||3932,16||
||2010 ||3932,16 || ||3931,16||1 ||

Revision [46571]

Edited on 2014-11-10 10:52:04 by Jorina Lossau

Additions:

||2001 ||60.000||6000||54000||
||2002 ||54000||6000||48000||
||2003||48000||6000||42000||
||2004 ||42000||6000||36000||
||2005 ||36000||6000||30000||
||2006 ||30000||6000||24000||
||2007||24000||6000||18000||
||2008||18000||6000||12000||
||2009||12000||6000||6000||
||2010 ||6000||5999||1||

Deletions:

||2001 || || || ||
||2002 || || || ||
||2003|| || || ||
||2004 || || || ||
||2005 || || || ||
||2006 || || || ||

Revision [46569]

Edited on 2014-11-10 10:33:49 by Jorina Lossau

Additions:

//1. Lineare Afa//
||Jahr||Buchwert (Jahresanfang)||Afa (Abschreibung)||RBW (Jahresende)||
||2001 || || || ||
||2002 || || || ||
||2003|| || || ||
||2004 || || || ||
||2005 || || || ||
||2006 || || || ||

Revision [46423]

Edited on 2014-11-06 11:01:02 by Jorina Lossau

Additions:

==Aufgabe 4==
|| ||AK (netto) ||USt||
||Listeneinkaufspreis ||20.000 ||3.800 ||
||- Rabatt (12,5%) ||2.500 ||475 ||
||= Zieleinkaufspreis ||17.500 || 3.325 ||
||- Skonto (2%) ||350 || 66,50 ||
||=Bareinkaufspreis ||17.150 || 3.258,50 ||
||+ Bezugskosten ||250 ||47,50 ||
||+ Zulassungsgebühr ||750 || - ||
||= AHK ||18.150 ||3.306 ||
Fuhrpark 18.150
VSt 3.306 an Bank 7.500/ VELuL 13.956
BenzinAW 50
WerbeAW 350
VSt 76 an VELuL 476
==Aufgabe 5==

Revision [46420]

Edited on 2014-11-06 09:13:55 by Jorina Lossau

Additions:

|| ||Grund||Gebäude||Summe||USt||
||Kaufpreis||800.000 ||400.000 ||1.200.000 || - ||
||GwSt 3,5%||28.000 ||14.000 ||42.000 || - ||
||Grundbuch||1.000 ||0 ||1000 || ||
||Notariatskosten||12.000 ||6.000 ||18.000 || 3.420 ||
||Maklerprovision|| 16.000 ||8.000 ||24.000 || 4.560 ||
||Erschließungskosten|| 4.000 ||0 || 4.000 || ||
||=Anschaffungskosten|| 861.000 || 428.000 || 1.289.000 || 7.980 ||
Grundstücke 861.000
Gebäude 428.000
VSt 7.980 an VELuL 1.296.980
Werbeaufwand 14.500
VSt 2.755 an VELuL 17.255

Revision [46419]

Edited on 2014-11-06 08:19:55 by Jorina Lossau

Additions:

||Jahr||Buchwert (Jahresanfang)||Afa (Abschreibung) ||RBW (Jahresende)||
||1. Jahr||214.250,00||5.356,25||208.893,75||
||2. Jahr||208.893,75||5.356,25||203.537,50||
||... Jahr||...||...||...||
||40. Jahr||5.356,25||5.356,25||1||
==Aufgabe 3==
Verhältnis Grundstück zu Gebäude = 2 : 1

Revision [46418]

Edited on 2014-11-06 07:55:05 by Jorina Lossau

Additions:

==Aufgabe 2==
Gebäude: Grundstück = 1 : 3
|| ||Grundstück||Gebäude||Summe||VSt||
||Bebautes Grundstück||600.000||200.000||800.000|| - ||
||Gewerbesteuer 3,5 %||21.000||7.000||28.000|| - ||
||Maklergebühr||18.000||6.000||24.000||4560||
||Notariatskosten||3750||1250||5000||950||
||Grundbucheintrag||3000||0||3000|| - ||
||=Anschaffungskosten||645750||214250||860000||5510||
Grundstücke 645.750,00
Gebäude 214.250,00
VSt 5.510,00 an VELuL 865.510,00

Revision [46028]

Edited on 2014-10-23 15:14:17 by Jorina Lossau

Additions:

//1. Lineare Abschreibung//
//2. Geometrisch-degressive Abschreibung mit 20%//
Jahr des Wechsels von linear zu degressiv: 10 - 100/20 + 1 = 6
||Jahr||Buchwert (Jahresanfang)||Degressive Afa (Abschreibung)||Lineare Afa (Abschreibung)||RBW (Jahresende)||
||2014||318.500||63.700|| ||254.800||
||2015||254.800||50.960|| ||203.840||
||2016||203.840||40.768|| ||163.072||
||2017||163.072||32.614,40|| ||130.457,60||
||2018||130.457,60 ||26.091,52 || ||104.366,08 ||
||2019||104.366,08 ||20.873,22 ||20.873,22 ||83.492,86 ||
||2020||83.492,86 || ||20.873,22 ||62.619,64 ||
||2021||62.619,64 || ||20.873,22 ||41.746,00 ||
||2022||41.746,00 || ||20.873,22||20.873,20 ||
||2023||20.873,20 || ||20.873,22 ||1 ||

Deletions:

~~1. Lineare Abschreibung~~

Revision [46026]

Edited on 2014-10-23 14:27:46 by Jorina Lossau

Additions:

||**Jahr**||**Buchwert (Jahresanfang)**||**Afa (Abschreibung)**||**RBW (Jahresende)**||
||2014||318.500||31.850||286.650||
||2015||31.850||286.650||254.800||
||2016||254.800||31.850||222.950||
||2017||222.950 ||31.850||191.100 ||
||2018||191.100||31.850||159.250 ||
||2019||159.250 ||31.850||127.400 ||
||2020||127.400 ||31.850||95.550||
||2021||95550 ||31.850||63.700 ||
||2022||63.700 ||31.850||31.850 ||
||2023||31.850 ||31.850||1||

Deletions:

~~||Jahr||Buchwert (Jahresanfang)||Afa (Abschreibung)||RBW (Jahresende)||~~

Revision [46025]

Edited on 2014-10-23 13:59:30 by Jorina Lossau

Additions:

||Jahr||Buchwert (Jahresanfang)||Afa (Abschreibung)||RBW (Jahresende)||

Revision [46024]

Edited on 2014-10-23 13:53:09 by Jorina Lossau

Additions:

**b)**
1. Lineare Abschreibung

Revision [46023]

Edited on 2014-10-23 13:51:48 by Jorina Lossau

Additions:

==Aufgabe 1:==
**a)** Anschaffungskosten:
|| ||Listeneinkaufspreis||350.000,00 ||
|| - ||Lieferrabatt(10%)||35.000,00 ||
|| = ||Zieleinkaufspreis||315.000,00 ||
|| + ||Transportkosten (BZK)||3.000,00 ||
|| + ||Fundament||5.500,00 ||
|| + ||Montagekosten||1.500,00 ||
|| = ||Anschaffungskosten unter Skontoabzug||325.000,00 ||
|| - ||Skonto (2%)||6.500,00 ||
|| = ||Anschaffungskosten unter Skontoabzug||318.500,00 ||
**a)
Rechnungseingang:**
Maschinen 325.000,00
VSt 61.750,00 an VELuL 386.750,00
**Rechnungsausgleich:**
VELuL 386.750,00 an Bank 379.015,00
Maschinen 6.500,00
VSt 1.235,00

Revision [46020]

The oldest known version of this page was created on 2014-10-23 13:17:42 by Jorina Lossau