Buchhaltung Bilanzierung - 04-05

HTBL u. VA Graz-Gösting Ibererstrasse 15-21 A-851 Graz Tel.! "1#-#81- $$$.bul%e.at

Buchhaltung und Bilanzierung

Buchhaltung und Bilanzierung 1 GRUNDLAGEN...................................................................................................................................................2 2 BILANZIERUNG.................................................................................................................................. BILANZIERUNG.................................................................................................................................................4 ...............4 2.1 ÜBERBLICK ......................................................................................................................................................4 ......................................................................................................................................................4 2.2 BILANZ.............................................................................................................................................................4 2.2.1 Aktiva.......................................................................................................................................................4 2.2.2 Passiva.....................................................................................................................................................5 2.2.3 Ermittlung des Eigenkapitals...................................................................................................................5 2.2.4 Gewinnermittlung mittels Bilanz..............................................................................................................6

2.3 GEWINN- UND VERLUSTRECHNUNG (GUV-R ECHNUNG ECHNUNG).................................................................................6 2.3.1 Aufwendungen .........................................................................................................................................6 2.3.2 Ertrge.....................................................................................................................................................! 2.3.3 Gewinnermittlung mittels Gu"#$e%&nung...............................................................................................! 2.3.4 Gu"#$e%&nung in 'taffelf(rm..................................................................................................................!

3 DOPPELTE BUCHHALTUNG..........................................................................................................................8 BUCHHALTUNG..........................................................................................................................8 3.1 GRUNDLAGEN..................................................................................................................................................8 3.2 VERBUCHUNG VON GESCH!TS!LLEN.........................................................................................................."

4 JAHRESABSCHLUSSARBEITEN ................................................................................................................11 4.1 BUCHHALTERISCHE ABSCHREIBUNG (A!A)..................................................................................................11 4.2 I NVENTUR ......................................................................................................................................................12 ......................................................................................................................................................12 4.3 R ÜCKSTELLUNGEN ÜCKSTELLUNGEN.........................................................................................................................................13

5 VON DER ERÖFFNUNGSBILANZ ERÖFFNUNGSBILANZ ZUR SCHLUSSBILANZ....................................................................14 6 EINNAHMEN AUSGABENRECHNUNG...................................................................................................16

&' ( ".11.21"

)eite 1



1 GRUNDLAGEN !" Z#$%& '$( B)%**!+,)- )-' B/+!-0/$()- D#$ B%&''*%+, B%&''*%+, %+ B#+#$/%+ B#+#$/%+,, %0* %0* $*/#$#&' $*/#$#&'$$ A%$#&'+% A%$#&'+%+,$+ +,$+ %0 #+*$/+$+ #+*$/+$+ %+ $5*$/+$+ $5*$/+$+ I+*$/$$+*$+ E#+#& #+ #$ G$&'7*9/7$ %+ #$ :#/*&'*#&'$ L,$ $ U+*$/+$'0$+ % ,$$+. Z:$& $/ B%&''*%+, %+ B#+#$/%+, #* '$/ - #$

D/*$%+, $ V$/0;,$+ %+ $/ V$/#+#&'$#*$+ $ U+*$/+$'0$+ %0 N&':$# $/ K/$#*:
- #$

E/0#**%+, $ U+*$/+$'0$+,$:#++  B$0$%+,,/%+,$ $/&'**$%$/ K;/>$/&'**$%$/ ($# K>#*,$$&'*$+)

#$ - #$

E/0# E/0#** **% %+, +, $ $ U+*$ U+*$/+ /+$' $'0$ 0$+ +,$ ,$:# :#++ ++ %/ %/ !$* !$*$ $,% ,%+, +, $/ $/ H;'$ H;'$ $/ $/ ?7?/ ?7?/# #&' &'$+ $+ G$:#++%&'<**%+, + #$ E#,$+*<0$/

" G$$,0+/%*$ G()-'+!$ D #$ B%&''*%+, %+ B#+#$/%+, 9/:#$,$+ %+*$/+$'0$+$5*$/+$+ Z:$&$+ #$+* #&'$/+ ,$$*#&'$ V9/&'/#*$+ #$ A/* $/ D%/&'<'/%+,. D#$ ,$$* ,$$*#& #&'$ '$ V$/> V$/>#&' #&'*%+ *%+,, 
%" $( /, 0)( D)(%**()- $/-$( '77$+,$- B)%**!+,)- )-' B/+!-0/$()- $(7+/%*,$, 9 N#&'* $ U+*$/+$'0$+ #+ %/ D%/&'<'/%+, $/ B%&''*%+, %+ B#+#$/%+, $/>#&'*$*. B$# $#+$ $#+$/$+ /$+ E#+$% E#+$%+*$ +*$/+$ /+$'0$ '0$++ %+ =$/9+ =$/9+$+, $+,$$ $$ &' &'*$+ *$+ 9:#$ 9:#$ $# !/$# !/$#$/% $/%$ $/+ /+ /$#&'* /$#&'* #$ D%/&'<'/%+, $#+$/ E#++'0$+-A%,$+/$&'%+, (#$'$ K>. 6) HTBL u. VA Graz-Gösting Ibererstrasse 15-21 A-851 Graz Tel.! "1#-#81- $$$.bul%e.at


&a*italgesellscha+ten ,eine %satzgrenze/ 0inzelunterneh%en und 0inzelunterneh%en ersnengesellscha+ten ,%satz ,%satz > 4.4.- 6(7ahr/ 6(7ahr/


EinnahmenAusgaben-Rechnung

0inzelunterneh%en und ersnengesellscha+ten ,%satz ,%satz 3 4.4.- 6(7ahr/ 6(7ahr/ reiberu+ler ,9rzte :i;ilingenieure
D#$ D#$ /$# /$#:# :# #, #,$$ !<'/ !<'/%+ %+,, $#+$ $#+$// 9>> 9>>$ $*$+ *$+ B%&' B%&'' '*% *%+, +, %+ %+ B# B#+ +#$/ #$/%+ %+,, #* #* ?$9 ?$9&' &' 
'" F(:(%*(/,$H$%*%*,$ H$%*%*,$ :$/$+ * $ B%&''*%+ B%&''*%+,$+ ,$+ EDV-,$*< EDV-,$*<** ** %/&',$<' %/&',$<'/*. /*. D 90 U+*$/+$'0$ U+*$/+$'0$++ $/:$+$*$ B%&''*%+,>/9,/00 0% ?$9&' 9+ $/ !#++$/:*%+, $/*###$/* (,$>/<*) %+ +$/ +$/++* ++* :$/$ :$/$+. +. S9 / / $#> $#>#$ #$:$# :$#$ $  =/9,/ =/9,/00 00 +#&'* +#&'* $/% $/%$+ $+   B%&'%+ B%&'%+,$+ ,$+ #0 +&''#+$#+ $/7+$/* 9$/ ,$;&'* :$/$+ ;++$+. B$# $#+$/ 0+%$ ,$<'/*$+ B%&''*%+, / $#+ /#$//$ S&'/$#0#**$ $/:$+$* :$/$+. &' ( ".11.21"

)eite 2



$" B$+$$ @$$ @$$// G$& G$&'7 '7* *   0% 0% %/& %/&'' $#+$ $#+$++ B$$ B$$,, (.B (.B.. A%, A%,+ +, ,/$ /$&' &'+% +%+, +,$+ $+ B+ B+% % <, <,$ $ E#+,+,/$&'+%+,$+ %#**%+,$+ L9'+- %+ G$'*#*$+ %:.) %:.) 9%0$+*#$/* $#+. G/%+* $#+$ B%&'%+, 9'+$ B$$, D#$ B$$,$ B$$,$ #+ #+ #+ *$ *$0* 0*#& #&'' %+ &'/9+9 &'/9+99, 9,#& #&'' ,$9/+ ,$9/+$*$ $*$// W$#$ W$#$  @'/$ @'/$ '#+%/ '#+%/&' &' $//* $//* %% %%$: $:'/$ '/$+ +    N&'9 N&'9 #$' #$'$+ $+ $#+$/ $#+$/ B%&'%+ B%&'%+,, $# $#+$/ $#+$/ S*$%$/ S*$%$/>/< >/<%+ %+,, 9'+$ 9'+$ ,/;$/ ,/;$/$$ V$/;,$/%+, 0;,#&' #*.

" F+$- $/ N/%*,$/-*!+,)- D#$ !9,$+ !9,$+ $#+$/ $#+$/ +#&'* +#&'* 9/+%+ 9/+%+,, ,,$07 $07 ,$<'/ ,$<'/*$+ *$+ B%&'' B%&''*% *%+, +, ;++$+ ;++$+ $'/ $'/ %++,$ %++,$+$' +$'0 0 $#+. $#+. Z%+7&'* :#/ 0+ $#+$/ S*$%$/&'7*%+, %+*$/:9/$+ #$ #&'*#,$+ 0$#* $'/ %+,<+*#, %7*. E 900* %0$#* % S*$%$/+&''%+,$+ %+ % $#+$0 S*$%$/*/$/'/$+. B$# $#+$0 K9+%/ /9'* %$/$0 $#+ S*/$/'/$+ :$,$+ '/7#,$/ K/#. B$*/<,$/#&'$ K/# #$,* 9/ :$++ :#$+*#&' &' $:$/*$* 9$/ #$ B%&'<'/%+, %0 N&'*$# $#+$ G7%#,$/ $/7+$/* :%/$.

&' ( ".11.21"

)eite "



2 BILANZIERUNG 21

!berblic"

E#+$%+*$/+$'0$+ %+ =$/9+$+,$$&'*$+ 0#* $#+$0 @'/$%0* <$/ 4FF.FFF- EUR 9:#$ $ $ K>#* K>#*,$ ,$$ $& &' '*$+ *$+ #+ #+ ,$$* ,$$*#&' #&' $/> $/>#&' #&'*$* *$* $+ U+*$/ U+*$/+$' +$'0$+ 0$+,$ ,$:#+ :#+++ 0 E+$ E+$ $ G$&'7*?'/$ % :$# $/&'#$$+$+ A/*$+ % $/0#**$+. HTBL u. VA G raz- Gösting Ibererstr asse 15-21 A-851 Graz Tel.!  "1#-# 81- a?.! "1#-#84#4


Ge$inner%ittlung %ittels

Bilanz

Ge$inninn- und Verlustrechnung

B$#$ G$:#++$/0#**%+,$/'/$+ 0<$+ %0 ,$#&'$+ E/,$+# 900$+. D#$ A+:$+%+, $#$/ G$:#++$/0#**%+,$/'/$+ G$:#++$/0#**%+,$/'/$+ #$+* 90#* %&'  K9+*/9#+*/%0$+*.

22

Bilanz

D#$ B#+ #* $#+$ %00$+,$*$ :$/*07#,$ G$,$+<$/*$%+, $ V$/0;,$+- %+ K>#* #0 U+*$/+$'0$+ % $#+$0 $*#00*$+ Z$#*>%+* (B#+*#&'*, #* 0$#* $/ 31. D$$0$/). D#$ B#+ #* 9 $#*>%+*$9,$+.

221

A"ti#a

D#$ D#$ #+ #+$$ S$#* S$#*$$ $/ $/ B# B#+ + (A (A*# *#  :. :. V$/0 V$/0;, ;,$+ $+ ) $+ $+*: *:9/ 9/*$ *$** #$ #$ !/, !/,$ $ W$ W$&' &'$$ V$/0;,$+:$/*$ *$&$+ #0 U+*$/+$'0$+ (#**$$/:$+%+,). + %+*$/&'$#$* $# :#&'$+

!" A-+!$$(:;$A+,$$/0;,$+ #+ W#/*&'*,<*$/ %/ $*/#$#&'$+ L$#*%+,$/*$%+, :$&'$ 7+,$//#*#, #0 U+*$/+$'0$+ ,$%+$+ #+. D#$ #+ $#>#$:$#$ - G/%+*<&$ %+ G$7%$ - &'#+$+ %+ A+,$+ - B$*/#$- %+ G$&'7*%***%+, - !%'/>/

" U:+!)$(:;$D U0%$/0;,$+ $#+$* #&' %0 B#+*#&'*, #0 U+*$/+$'0$+ #* ?$9&' +#&'* 7+,$//#*#, #0 U+*$/+$'0$+ ,$%+$+. D#$ #+ $#>#$:$#$ - W/$+9//7*$ (*$/# H+$:/$+ H#- %+ B$*/#$*9$ H-

%+ !$/*#,/#*$) L#$$/9/$/%+, $/%+,$+(W $+(W/$ /$ :%/$ 90 U+*$/+$'0 U+*$/+$'0$+ $+ $/$#* $/$#* ,$#$$/* ,$#$$/* R$&'+%+, R$&'+%+, 90 K%+$+ K%+$+ - L#$$/9/ ?$9&' +9&' +#&'* $'*) - B/,$ %+ B+,%*'$+

&' ( ".11.21"

)eite 4


222


$assi#a

D#$ /$&'*$ S$#*$ $/ B#+ ( =# JK>#* ) $+*:9/*$* #$ !/,$ W$/ '*  V$/0;,$+ #++#$/* (#**$'$/%+*). + %+*$/&'$#$* $# :#&'$+

F($:'&!7/,!+ D/%+*$/ $/*$'* 0+  K>#* :$&'$ %+*$/+$'0$+/$0$ K>#*,$$/ $0 U+*$/+$'0$+ %/ V$/<,%+, ,$*$* '$+. - B+/$#*$ - L#$$/$/#+#&'$#*$+ (W/$ :%/$ +  U+*$/+$'0$+ $/$#* ,$#$$/* R$&'+%+, ?$9&' +9&'

+#&'* $'*)

E/$-&!7/,!+ D/%+*$/ $/*$'* 0+  K>#* :$&'$ 9+ $+ E#,$+*<0$/+ $* #0 U+*$/+$'0$+ *$&*. D$/ R$#&'* R$#&'*%0 %0 $ U+*$/+ U+*$/+$'0 $'0$/ $/ :#/ :#/ 9 9 +#&'* +#&'* %/&' %/&'  G$0* G$0*$/ $/0;, 0;,$+ $+ $ U+*$/+ U+*$/+$'0 $'0$+ $+ %,$/<&* 9+$/+ %&'#$#&' %/&' #$ H;'$ $ E#,$+>#*. BILANZ %irma A&'I(A A& 'I(A )*(erm+gen, )*(e rm+gen, A 1. 2. ". 4.

B 1. 2. ". 4.

Anla ge #e rm +ge n Grundst @c e und Geb=ude asc hinen und Anlagen Betriebs aus s tat t ung inan inanzan zanlag lagen en Umlau/ mlau/#erm+g erm+gen en Vrr=t e Li Lie+er+rderungen &ass &assa a Ban Bann nt t

B 1. 2. ".

A 1. 2. ".

U00E A&'I( A

22 22 

$AI(A )*&a.ital,

7ahr

7ahr

%re m d"a .ita l <@c st ellungen Banredit e Lie+er;erbindlich eiten Eigen" igen"a.it a.ital al )ta%%a )ta%%a*i *ital tal <@c lagen Bi Bilanzge$inn

U00E $AI (A

Ermit rmittl tlun ung g des des Eig Eigen en"a "a.i .ita tals ls

D#$ S%00$ $/ A*# (V$/0;,$+) %+ #$ S%00$ $/ =# (K>#*) 0% #+ $#+$/ B#+ #00$/ ,$#&' $#+  ?$$/ V$/0;,$+,$,$+*+ #+ #/,$+$#+$/ !9/0 #++#$/* :$/$+ 0%*$ (0#* E#,$+>#* 9$/ !/$0>#*). D E#,$+>#* $ U+*$/+$'0$+ ++ '$/ :#$ 9,* $/0#**$* :$/$+.  Ati;a C  assi;a 0igena*ital C Anlage;er%ögen D %lau+;er%ögen - re%da*ital

&' ( ".11.21"

)eite 5


22 22 


Ge3i Ge3inn nner ermi mitt ttlu lung ng mitt mittel els s Bilan Bilanzz

D#$ G$:#++$/0#**%+, 0#**$ B#+ $/9,* %/&' V$/,$#&' $ E#,$+>#* $/ S&'%#+ $ G$&'7*?'/$ 0#* $0 E#,$+>#* $/ S&'%#+ $ V9/?'/$. I* #$ H;'$ $ E#,$+>#* #0 $*/&'*$*$+ G$&'7*?'/ ,$*#$,$+ :%/$ $#+ G$:#++ $/#$* #* #$ H;'$ $ E#,$+>#* ,$%+$+ :%/$ $#+ V$/%* $/:#/*&'*$*. Ge$inn C 0igena*ital 0igena*ital

2 2

E E 0igena*ital )chlussbilanz VrFahr

)chlussbilanz atuelles 7ahr

Ge3i Ge3inn nn-- und und (erl (erlus ustr trec echn hnun ung g )Gu )Gu((-Re Rech chnu nung ng,,

D#$ D#$ G$:# G$:#++ ++-- %+ %+ V$/ V$/% %*/ */$& $&'+ '+%+ %+,, (G%V (G%V-R -R$& $&'+ '+%+ %+,) ,) #* #* $#+$ $#+$ G$,$ G$,$+< +<$ $/ /*$ *$%+ %+,, $ $// #0 G$&'7*?'/ +,$$+$+ A%:$+%+,$+ %+ $/:#/*&'*$*$+ E/*/7,$ $ U+*$/+$'0$+.

I+ $/ *$/#&'$+ !9/0 $/ G%V-R$&'+%+, :$/$+ #$ A%:$+%+,$+ % $/ #+$+ S$#*$ %+ #$ E/*/7,$ % $/ /$&'*$+ S$#*$ %00$+,$*.

21

AU%4ENDUNGEN

ER'R5GE

aterial;erbrauch Löhne und Geh=lter iete B@r%aterial 0nergie re%dleistungen :insau+$endungen Abschreib Abschreibun unge gen n

%satzerlöse au errdentliche 0rtr=ge :insertr=ge

6Au/3e ndunge n

6 Ertr7 ge

Au/3endungen

A%: A%:$+ $+% %+, +,$+ $+ #+ #+ G$& G$&'7 '7* * 7 7$ $ #$ #$ #0 L% L%$$ $ $ @'/ @'/$ $ %0 %0 V$/ V$// /%& %&'' + W$/* W$/*$+ $+ #0 U+*$/+$'0$+ ,$<'/* '$+. D#$ #+ $#>#$:$#$ - *$/#$//%&' - L;'+$ %+ G$'7*$/ - #$*$ - E+$/,#$$//%&' - A&'/$#%+,$+ - !/$0$#*%+,$+ - Z#+$+ #* (Z#+%:$+%+,$+)

&' ( ".11.21"

)eite #


22


Ertr7ge

E/*/7,$ #+ G$&'7*7$ #$ #0 L%$ $ @'/$ % $#+$0 Z%,+, + W$/*$+ #+  U+*$/+$'0$+ ,$<'/* '$+ .'. #$ $/';'$+  E#,$+>#* %+ 0&'$+  U+*$/+$'0$+ /$#&'$/. E/*/7,$ #+ $#>#$:$#$ - U0*$/;$ %/&' V$/% 9+ W/$+ 9$/ D#$+*$#*%+,$+ - %$/9/$+*#&'$ E/*/7,$ (.B. %/&' $+ V$/% 9+ A+,$$/0;,$+) - Z#+$/*/7,$

2 2 

Ge3i Ge3inn nner ermi mittl ttlun ung g mitte mittels ls Gu( Gu(-Re -Rech chnu nung ng

D$/ 90 U+*$/+$'0$+ $/:#/*&'*$*$ G$:#++ #0 $*/&'*$*$+ G$&'7*?'/ $/,#* #&' % $/ D#$/$+ :#&'$+ E/*/7,$ %+ A%:$+%+,$+ Ge$inn C  0rtr=ge - Au+$endungen

I* #$ S%00$ $/ E/*/7,$ ';'$/  #$ S%00$ $/ A%:$+%+,$+ $/,#* #&' $#+ G$:#++. I* #$ S%00$ $/ A%:$+%+,$+ ';'$/  #$ S%00$ $/ E/*/7,$ $/,#* #&' $#+ V$/%*.

2 2 

Gu(Gu(-Re Rech chnu nung ng in ta/ ta//e /el/ l/8r 8rm m

D#$ G%V-R G%V-R$&' $&'+%+ +%+,, #+ *$ *$/# /#&'$ &'$// !9/0 !9/0 (:#$ (:#$ 9$+ 9$+ /,$ /,$*$ *$*) *) #$+* #$+* %/ E/7%*$ E/7%*$/%+ /%+,, $/ !%+*#9+:$#$ $/ 9>>$*$+ B%&''*%+,. V$/;$+*#&'* :#/ #$ G%V-R$&'+%+, ?$9&' #+ S*$9/0. D$# :$/$+ #$ A%:$+%+,$+ %+ E/*/7,$ +&' $/ %$$ 9+ $/ #$ 900$+ %00$+,$*. D0#* 9 /$/ $/#&'*#&' :$/$+ % :$&'$/ %$$ $#+ G$:#++ 9$/ $#+ V$/%* *00*(.B. B$*/#$$/,$+# !#++$/,$+# %$/,$:;'+#&'$ E/*/7,$ :. A%:$+%+,$+ %:.). Gu(-Rechnung ir%a %satzerlöse D snstig snstige e bet betri rieb ebliliche che 0rtr 0rtr=g =ge e - ater teriala ialau u+$and - ersn snalau+$and - re%dleistu stungen - Absch schreibungen - snstige snstige betri betrieb eblich liche e Au+ Au+$end $endun unge gen n C

7ahr

B0T B0 T
D(- 0rtr=ge( 0rtr=ge( Au+$end Au+$endung ungen en aus aus Beteiligungen Beteiligungen D(- :insertr=ge(: insertr=ge(:insau+ insau+$en $endun dungen gen C

0
D(- auerrden auerrdentliche tliche 0rtr=ge(Au+ 0rtr=ge(Au+$en $endun dungen gen C

&' ( ".11.21"

7AH< 7AH<0)M 0)MB0< B0<) )H H)) )) ( 7AH< 7AH<0)0H 0)0HLB0T LB0T
)eite 



 D9$$ D9$$EL EL'E 'E BU: BU:;; ;;AL AL'U 'UNG NG 1

Grundlagen

D#$ B%&''*%+, #* #$ <&$+9$ $#*#&' :. &'#&' ,$9/+$*$ %+ <$/#&'*#&'$ A%$#&'+%+, 9+ G$&'7*7$+ %,/%+ 9+ B$$,$+.

!" <$--0$/%*$- '$( '77$+,$- B)%**!+,)- D#$ 9>>$*$ B%&''*%+, $/%'* % $/ T*&'$  ?$$/ G$&'7* (.B. *$/#$#+% L9'+'%+, K% $#+$/ &'#+$ B$'%+, $/ S*/90/$&'+%+, %:.) #00$/ :$# =9#*#9+$+ $/ B#+ :. $/ G%V-R$&'+%+, $/7+$/*.

" <-,$D $ ?$9&' +#&'* :$&07#, #* +&' ?$$0 G$&'7* $#+$ +$%$ B#+ :. G%V-R$&'%+, % $/*$$+ :$/$+ #$ $#+$+$+ =9#*#9+$+ $/ B#+ :. G%V-R$&'+%+, #+ 9,$+++*$ K9+*$+ %,$>#**$*. D#$ %$+$ V$/%&'%+, $/ G$&'7*7$ #0 L%$ $ @'/$ $/9,* % #$$+ K9+*$+. + %+*$/&'$#$* #$/ $/&'#$$+$ A/*$+ 9+ K9+*$+ - A*#$ B$*+9+*$+ - =#$ B$*+9+*$+ - A%:+9+*$+ - E/*/,9+*$+

 U+*$/*$#%+,

$/ #+$+ S$#*$ $/ B#+ (A*#)  U+*$/*$#%+, $/ /$&'*$+ S$#*$ $/ B#+ (=#) U+*$/ +*$/*$ *$# #%+ %+,, $/ $/ #+ #+$+ $+ S$#* S$#*$$ $/ $/ G%VG%V-R$ R$&' &'+% +%+, +,  (A%:$+%+,$+)  U+*$/*$#%+, $/ /$&'*$+ S$#*$ $/ G%V-R$&'+%+, (E/*/7,$)

@$$ K9+*9 '* :$# S$#*$+ :9$# #$ #+$ S$#*$  SOLL %+ #$ /$&'*$ S$#*$  HABEN $$#&'+$* :#/. D#$$ B$$#&'+%+,$+ B$$#&'+%+,$+ '$+ ?$9&' $#+$ $9+$/$ B$$%*%+,. B$$%*%+,. HTBLu.VAGraz-Gösting Ibererstrasse15-21 A-851Graz Tel.!"1#-#81- a?.!"1#-#84# 4


-8ll

;aben

%" <-,$-7+!I+ M*$/ M*$//$ /$#& #&'' #* #* #$ #$ ,/%+ ,/%+ 7* 7*# #&' &'$$ G#$ G#$$/ $/%+ %+,, $/ $/ K9+* K9+*$+ $+ (E# (E#+' +'$# $#* *9 9+* +*$+ $+/ /'0 '0$+ $+)) #0 R$&'+%+,$,%+,,$$* (RLG) ,$$*#&' 9/,$&'/#$$+. D#$$/ #$'* 1F K9+*$+$+ 9/. @$$ K9+*9 K9+*9 '* $#+$ $#+$ N%00$/ N%00$/ :$&'$ :$&'$ #$ Z%,$'; Z%,$';/#, /#,$# $#** % $#+$/ $#+$/ K9+*$+ K9+*$+ $ $ %/< %/<&* &* (.B. (.B. 16F H+$:/$ 28F B+9+*9 6F B >+ + %00$+,$* $/ #&' + #$$0 E#+'$#*9+*$+/'0$+ 9/#$+*#$/*. E#+ B$#>#$ $#+$ $#+&'$+ K9+*$+>+ #+$* #&' #0 A+'+, #$$ S/#>*%0.

'" <($'/,($- )-' D$/,($D#$ D*$+ % $/ B%&''*%+, 9$+ $0 U+*$/+$'0$+ %7*#&' $ I+9/0*#9+$+ 
A%#*%+, $/ 9$+$+ L#$$/9/$/%+,$+ - +&' L#$$/+*$+ (K/$#*9/$+) ,$,#$$/*$ A%#*%+, $/ 9$+$+ L#$$/$/#+#&'$#*$+

&' ( ".11.21"

)eite 8



D#$ D#$ $/9, $/9,** <$/ <$/ $#+$ $#+$ :$#*$/, :$#*$/,$'$ $'$+$ +$ G#$$ G#$$/%+ /%+,, $/ K9+*$+ K9+*$+ 2FF (L#$$ (L#$$/9 /9/$ /$/%+ /%+,$+ ,$+)) %+ 33F (L#$$/$/#+#&'$#*$+) :9$# /*$ K9+*9+%00$/ $/,$$+ :#/.

2

(erbuchung #8n #8n Ges Gesch7/ts/7llen

E/-!%*$ B)%*)-$B$# $/ V$/%&'%+, $#+$ G$&'7* #+ 9,$+$ :$# !/,$+ % $+*:9/*$+ 1) W$&'$ K9+*$+ #+ $*/9$+  B$# $#+&'$+ B%&'%+,$+ 0% ?$$/ G$&'7* % :$# K9+*$+ $/%&'* :$/$+. W$&'$ K9+*$+ $*/9$+ #+ 7* #&' 0 $*$+ 0#* H#$ $/ 9,$+$+ !/,$*$%+, $**$$+ )*el%&e P(siti(nen der Bilanz +zw. Gu"#$e%&nung Gu"#$e%&nung werden dur%& den Ges%&ftsfall verndert,-

2) V$/%&'%+, $ B$*/, #0 SOLL (#+$ S$#*$) 9$/ #0 HABEN (/$&'*$ S$#*$)  D+&' *$* #&' #$ !/,$ % :$&'$/ S$#*$ (SOLL 9$/ HABEN) $/ B$*/, $/%&'* :#/. H#$/ H#$/ '#* '#* #$ B$*/& B$*/&'*% '*%+, +, $/ %/>/< %/>/<+, +,#&' #&'$+ $+ =9#*#9 =9#*#9++ $ K9+*9 K9+*9 #+ $/ B#+ B#+ :. :. G%V R$&'+%+,. A H#$*$%+, ++ 0+ #&' #$ !/,$ *$$+ )immt der *ert der entspre%&enden P(siti(n in der Bilanz +zw. Gu"#$e%&nung zu (der a+,-

B$# *#$+ %+ >#$+ B$*+9+*$+ :$/$+ #$ Z%,7+,$ % $/ S$#*$ $/%&'* % $/ #$ #+ $/ B#+ *$'$+. D#$ A,7+,$ :$/$+ $# #$$+ K9+*$+ % $/ ?$:$# ,$,$+<$/#$,$+$+ S$#*$ $/%&'*. D#$ A%:$+%+,$+ %+ E/*/7,$ :$/$+ % $/ S$#*$ $/%&'* % $/ #$ #+ $/ *$/#&'$+ !9/0 $/ G%V-R$&'+%+, *$'$+. HTBL u. VA Graz-Gösting Ibererstrasse 15-21 A-851 Graz Tel.! "1#-#81- a?.! "1#-#84#4

Buchhaltung und Bil anzierung

Bilanz Ati;a

GuV-
0rtr=ge

Au+$endungen

P

"P

5P

4P

1P

QP

#P

8P

2P

P 8P

&nt O

&nt N )ll ".2-

&' ( ".11.21"

Haben

)ll

Haben ".2-

)eite Q



- A*#$ B$*+9+*$+ (F12)

 Z%,7+,$

#+$ S$#*$ (SOLL) %+ A,7+,$ /$&'*$ S$#*$

(HABEN)  Z%,7+,$ /$&'*$ S$#*$ (HABEN) %+ A,7+,$ #+$ S$#*$ (SOLL)  ,$+$/$ #+$ S$#*$ (SOLL)  ,$+$/$ /$&'*$ S$#*$ (HABEN)

- =#$ B$*+9+*$+ (3") - A%:+9+*$+ (68) - E/*/,9+*$+ (48)

G/%+* E#+$ $/ $#$+ B%&'%+,$+ 0% #00$/ #0 SOLL (#+$ S$#*$) %+ #$ :$#*$ #00$/ #0 HABEN (/$&'*$ S$#*$) $/%&'* :$/$+.

Z)!::$-$$,0,$ Z)!::$-$$,0,$ B)%*)- E#+ B%&'%+, B%&'%+,* * ++ ++ %&' %&' 0$'/ 0$'/  :$# :$# K9+*$ K9+*$++ $/7+ $/7+$/+ $/+PP 0+ >/#&'* >/#&'* ++ ++ 9+ $#+$0 %00$+,$ %00$+,$$**$ $**$++ B%&'%+, B%&'%+,* * (.B. W/$+$#+ W/$+$#+% % ,$,$+ A+'%+, A+'%+, %+ L#$$/$/ L#$$/$/#+#& #+#&'$#* '$#* B+<$/:$#%+, ,$,$+ K/$#*/<&'%+, %+ !/$0>#*#+$+ %:.) D =/#+#> #* ,$#&' :#$ $# $/ $#+&'$+ B%&'%+,. D#$ S%00$ % $+ SOLL-B%&'%+,$+ %+ $+ HABEN-B%&'%+,$+ 0% ?$9&' ,$#&' $#+. HTBL u. VA G raz-Göstin g Ibererstrasse 15-21 A-85 1 Graz Tel.! "1#-#81- a?.! "1#-#84#4

Buchhal tung

&8nt8 < 8ll

und

&8nt8 ?

;aben

8ll

2==>-

Bilanzie rung

&8nt8 Z

;aben

8ll

;aben

12==>-

2===>-

D$/-/,/- =H!)7,)%*> )-' =J)(-!+> A @9%/+ :#/ #$ &'/9+99,#&'$ ( +&' D*%0 9/*#$/*$) A%#*%+, $/ B%&'%+,$+ #0 L%$ $#+$ G$&'7*?'/$ $$#&'+$*. D#$ +&' K9+*$+ ,$9/+$*$ A%#*%+, $/ B%&'%+,$+ $$#&'+$* 0+  H%>*%&'. B$# EDV-,$*<**$/ D%/&'<'/%+, $/ B%&''*%+, :#/ +%/ #0 @9%/+ ,$%&'* #$ K9+*$+ $ H%>*%&'$ :$/$+ %*90*#&' 90 =/9,/00 ,$<'/*.

D$/-/,/- =N$$-%*$(> A N$$+<&'$/ :$/$+ %7*#&'$ $# $/ D%/&'<'/%+, $/ B%&''*%+, %+ B#+#$/%+, $/:$+$* $/:$+$*$$ #*$+;/0# #*$+;/0#,$ ,$ A%$#&'+% A%$#&'+%+,$+ +,$+ $/*+$+ $/*+$+ :#$ .B. L#$$/+*$+ L#$$/+*$+9+*$ 9+*$++ (K/$#*9 (K/$#*9/$+) /$+) K%+$+9+*$+ (D$#*9/$+) K%&' A+,$+$/$#&'+# L9'+%&''*%+, %:.

B)%*)-?,0$ E#+ B%&'%+,* #* #$ 9+ B%&''*$/+ $/:$+$*$ 9/0$'*$ B$+$++%+, $#+$/ B%&'%+, #+ 9,$+$/ !9/0. HTBL u. VA Graz-Gösting I b e r e r s t r a s s e 1 5 2 1 A-8 5 1 G ra z Tel.! "1#-# 81- a?.! "1# -#84#4

&ntbezeichnung

Buchha ltu ng

R)llS

A N

und

Bilanzierung

&ntbezeichnung RHabenS

.B. 6F B
&' ( ".11.21"

)eite 1



 @A;R @A;RE EAB AB: :;L ;LU UA ARB RBEI EI'E 'EN N D Z#$ $/ B#+#$/%+, #* $ $#+ 0;,#&'* ,$*/$%$ B# $/ V$/0;,$+- !#++- %+ E/*/,,$ $#+$ U+*$/+$'0$+ % ,$$+. D'$/ #+ 0 E+$ $ G$&'7*?'/$ 9/ $/ E/*$%+, $/ B#+ %+ $/ G%V-R$&'+%+, #$/$ A&'%/$#*$+ $/9/$/#&'.

1 1

Buchh uchhal altteris erisch che e Abs Absc chrei hreibu bung ng )A/A, /A,

A-),0!($ A-+!$$(:;$I0 U+*$ U+*$/+ /+$' $'0$ 0$++ 9/' 9/'+ +$ $+$ +$ +% +%* */ /$ $ A+ A+,$ ,$$ $/0 /0;, ;,$+ $+ (.B (.B.. G$7 G$7% %$ $ & &'# '#+$ +$+ + E#+/#&'*%+,$+ %:.) %+*$/#$,* %/&' $+ G$/%&' $#+$/ %$+$+ W$/*0#+$/%+,. D#$ H;'$ $/ ?7'/#&'$+ W$/*0#+$/%+, $+*>/#&'* $0 W$/* $/ %&''*$/#&'$+ A&'/$#%+, ( AA A&'/$#%+, 

6U A+A. C

AJ '

AJ.......Anscha AJ.......Anscha++ungs$ ++ungs$ert A+A. ......Abschreibung +@r Abnutzung '........utzungsdauer

AJ A+A

7ahreU 

1

2

"

4

5

'

D$/ D$/ W$/* W$/* $ $ +% +%* * /$ /$++ A+ A+,$ ,$$ $/0 /0;, ;,$+ $+ #+ $/ $/ B# B#+ + $// $//#+ #+,$ ,$/* /* #&' #&' ?7'/ ?7'/#& #&'' %0 #$ #$ $+*>/$&'$+$ AA. H?'/$/$,$ B$# I+$*/#$+'0$ $ +%*/$+ A+,$$/0;,$+ #0 1. H?'/ :#/ #0 A+&'%+,?'/ #$ 9$ AA  W$/*0#+$/%+, $/<&#&'*#,*P $/9,* #$ I+$*/#$+'0$ #0 2. H?'/ +%/ #$ '$ AA.

N),0)-'!)$( !%*$/ 3 @'/$ %:. ). N&' A% $/ %&''*$/#&'$+ N%*%+,%$/ :#/ $/ W$/* #+ $/ B#+ # %0 **7&'#&'$+ %&'$#$+ $ A+,$,%*$ 0#* FF Q +,$$** (E/#++$/%+,&'##+,).

G$(/-#$(,/$ /(,%*!,,$( N#&'* % $/<&#&'*#,$+ #* #$ AA $# +%*/$0 A+,$$/0;,$+ 0#* $#+$0 A+&'%+,:$/* A+&'%+,:$/* $#+$ $#+$//  4FF4FF- E%/9 E%/9 (.B. (.B. W$/$ W$/$%,$ %,$ C90>%* C90>%*$/ $/%$ %$';/ ';/). ). D#$$ D#$$ :$/$+ :$/$+  ,$/#+ ,$/#+,:$ ,:$/*# /*#,$ ,$ W#/*&'*,<*$/ $$#&'+$* %+ $/ A+&'%+,:$/* %/ G7+$ #0 @'/ $/ A+&'%+,  A%:+ $/%&'*.

N/%*, !-),0!($ A-+!$$(:;$ N#&'* +%*/$ A+,$$/0;,$+ (.B. G/%+*<&$) :$&'$ $#+$/ W$/*0#+$/%+, %+*$/#$,* :#/ 0#* $0 ,$&'7**$+ *%$$+ W$/* #+ # + $/ B#+ +,$$**. &' ( ".11.21"

)eite 11



A-+!$$(0$/%*-/ E#+$ E#+$ Ü$/ Ü$/# #&' &'** <$/ <$/ #$ #$ #0 U+*$ U+*$/+ /+$' $'0$ 0$++ 9/' 9/'+ +$ $+$ +$++ +% +%* * /$ /$++ A+, A+,$+ $+,< ,<*$ *$// #* #* $0 $0 A+,$$/$#&'+# % $+*+$'0$+. ANLAGEN(ERZEI:;NI ir%a P.. r.

1/ 2/ "/ 4/

Be ze i chnung

Geb=ude 'reh%as c hine  $ %*uter in l. B ilds c hir% PP umm e

Anscha//ung Ze it.un"t $ re i s @a hr Eur8 1.5.1QQ4 28. 2.8.1QQ4 "4. 2"..21 4. 1.2.2" 2.

Nutz ungsDa ue r @a hre  5 5 8 "

A/A Eur8C@a hr 8.48485  5. #### 111>2

"1.12.24 Buch3 e rt a m 112= Eur8 18#.####  22.5 ####

2=F>1

V$()%*)- '$( AA D#$ V$/%&'%+, $/ AA $/9,* 0 E+$ $ G$&'7*?'/$ #0 R'0$+ $/ D%/&'<'/%+, $/ A&'%/$#*$+ %  K9+*9 F2F A&'/$#%+,$+. Z%7*#&' :#/ $/ W$/* $/ A+,$,<*$/ #+ $+ $+*>/$&'$+$+ *#$+ B$*+9+*$+ $//#+,$/*.

2

In#entur

D#$ I+$+*%/ #* #$ B$*+%+'0$ $ V$/0;,$+ %+ $/ V$/#+#&'$#*$+ $ U+*$/+$'0$+ +&' A/* $+,$ %+ W$/*. @$$ U+*$/+$'0$+ #* $/>#&'*$* $# B$,#++ %+ B$$+#,%+, $/ G$&'7**7*#,$#* 9:#$ $#+0 ?7'/#&' $#+$ I+$+*%/ %/&'%<'/$+.

A#$/%*)-$- : ,*$($,/%*$- B$,!-' N&' D%/&'<'/%+, $/ I+$+*%/ :#/ $/ **7&'#&' 9/'+$+$ B$*+ 0#* $0 *'$9/$*#&'$+ B$*+ (L,$/%&''*%+, A+,$$/$#&'+# K%+$+9/$/%+,$+ K$*+) $/,#&'$+ %0 $$+*%$$ A:$#&'%+,$+ $*%*$$+. D$# ;++$+ %*/$*$+ $+,$+07 07#,$ #,$ - $+,$+

A:$#&' A:$#&'%+, %+, $ A+,$ A+,$-- %+ U0% U0%$/ $/0;, 0;,$+ $+ (.B. (.B. S&':%+ S&':%+  B/%&' B/%&' A%*%0 $# H+$:/$ <$/&'/#**$+ *$&'+#&' $/*$*$ =/9%*$)

- W$/*07#,$

A:$#&'%+, $ A+,$- %+ U0%$/0;,$+ (.B. &'#+$+/%&' D#$*' %$/,$:;'+#&'$ *$&'+#&'$ V$/*$/%+, 9+ &'#+$+)

- U+$#+/#+,#&'$#* 9+ L#$$/9/$/%+,$+ (.B. $# I+9$+ 9+

K%+$+)

D)(%**()- D)(%**()- '$( I-$-,)( D #$ I+$+*%/ $#+$ ,/9$ 9/,+#*9/#&'$ B$*%+, $ U+*$/+$'0$+ /*$* '* $/ G$$*,$$/ $/&'#$$+$ ;,#&'$#*$+ $/ I+$+*%/ %,$$+. + %+*$/&'$#$* $# :#&'$+ - S*#&'*,#+$+*%/

$# $/ % $#+$0 S*#&'*, $#+$ G$0*%+'0$ $/ V$/0;,$+,$,$+*7+$ *** ***#+ #+$*. $*. D#$$ D#$$ 0% 0% $#*+ $#*+'' .'. .'. #++$+ #++$+ 1F T,$ T,$ 9/ :. :. +&' +&' $0 B#+ B#+*# *#&'* &'*, , $/9,$+.

- =$/0+$+*$

I+$+*%/ $# $/ #$ I+$+*%/ *#&'>/9$+/*#, <$/  ,+$ G$&'7*?'/ $/*$#* $/9,*. S#$ $** ?$9&' ,$+%$ A%$#&'+%+,$+ <$/ B$*7+$ Z%- %+ A,7+,$ +&' Z$#*>%+* A/* %+ $+,$ 9/% (L,$/%&''*%+,)

&' ( ".11.21"

)eite 12



V$()%*)- - A#$/%*)-$D#$ A:$#&'%+,$+ #+ % $:$/*$+ #+ $/ G%V-R$&'+%+,  A%:+ % $/%&'$+ (K9+*9 S&':%+ %$/9/$+*#&'$ A&'/$#%+, A&'/$#%+, W$/*$/#&'*#,%+, %:.) %+ #$ $+*>/$&'$+$ =9#*#9+ $ A+,$$/0;,$+ :. U0%$/0;,$+ #+ $/ B#+ % /$%#$/$+.



Rc"stellungen

R<&*$%+,$+ ;++$+ ,$#$* :$/$+ 
R<&*$%+,$+ ,$+ - R<&*$%+

 G$/#&'*>/9$ /9$$ $ #$ :'/&'$#+ :'/&'$#+#&' #&' $/9/$+ $/9/$+ :$/$+ :$/$+ (S&'$+$ (S&'$+$/* /* B$/*%+,9*$+)

D#$ V$/%&'%+, $/ R<&*$%+,$+ $/9,* %  K9+*9 3FF R<&*$%+,$+ 9:#$ % $0 $+*>/$&'$+$+ A%:+9+*9.

&' ( ".11.21"

)eite 1"



 (9N DER DER ERH%% ERH%%NUN NUNGB GBILA ILANZ NZ ZUR ZUR :;LU :;LUBI BILAN LANZ Z D#$ 9+ $/ E/;+%+, E/;+%+,#+ #+ # %/ S&'%#+ S&'%#+ #0 A% A% $#+$ G$&'7*?' G$&'7*?'/$ /$ $/9/$/ $/9/$/#&'$+ #&'$+ A*##*7*$+ #0 $/ R'0$+ B%&''*%+, %+ B#+#$/%+, ;++$+ #+ #$ 9,$+$+ E#+$&'/#**$ %+*$/*$#* :$/$+ ERH%%NUNGBILANZ Ati;a

assi;a

Anlage;er%ögen Anlage;er%ögen %lau+;er%ögen

re%da*ital 0igena*ital

A&'I(E BE'AND&9N'EN

$AI(E BE'AND&9N'EN

&8nten - Anlage#erm+gen

&8nten - %remd"a.ital %remd"a.ital

)ll

Haben

)ll

An+angsbestand Abg=nge Abschlussarbeiten :ug=nge Abschlussarbeiten

)ll

Haben

Abgang An+angsbestand Abschlussarbeiten :ugang Abschlussarbeiten

ald8 A(

)ll

)ll

An+angsbestand 0ndbestand

:;LUBILANZ Ati;a Anlage;er%ögen Anlage;er%ögen %lau+;er%ögen

V Haben Haben

Haben

Abschlussarbeiten 0rtr=ge Abschlussarbeiten )ald 0rtr=ge

Ge3inn

ald8 U(

C

ER'RAG&9N'EN

&8nt8 - Eigen"a.ital )ll Haben

Haben

An+angsbestand Abg=nge :ug=nge Abschlussarbeiten Abschlussarbeiten

Haben

Au+$endungen Abschlussarbeiten Abschlussarbeiten )ald Au+$endung V )ll

ald8 %&

&8nten - Umlau/#erm+gen Umlau/#erm+gen

AU%4AND&9N'EN

V )ll

assi;a assi;a re%da*ital 0igena*ital

C

V Haben Haben

Gu(-RE:;NUNG 0rtrag

Au+$and Au+$endungen Ge3inn

0rtr=ge

!" @$(,(!)- '$( A-!-$,?-'$ '$( E(;-)-/+!-0 /- '/$ <-,$- '$( B)%**!+,)- A0 B$,#++ $ G$&'7*?'/$ :$/$+ #$ A++,$*7+$ $/ E/;+%+,#+ #+ #$ *#$+ %+ >#$+ B$*+9+*$+ B$*+9+*$+ $/ B%&''*%+, <$/*/,$+. <$/*/,$+. - A+,$- %+ U0%$/0;,$+ (A*#) % #$ #+$ S$#*$ (S9) $

?$:$##,$+ K9+*9 - !/$0>#* %+ E#,$+>#* (=#) % #$ /$&'*$ S$#*$ (H$+) $ ?$:$##,$+ K9+*9 D#$ E/;+%+,#+ $+*>/#&'* $/ S&'%#+ $ $/,+,$+$+ G$&'7*?'/$ .A%:+- %+ E/*/,9+*$+ '$+ $#+$+ A++,$*+ #+ '$/ 0 B$,#++ $ @'/$ $$/.

" L!)$-'$ V$()%*)- '$( G$%*?,?++$ I0 L%$ $ G$&'7*?'/$ 0<$+ +%+ $ G$&'7*7$ $ U+*$/+$'0$+ $/%&'* :$/$+. !
%" D)(%**()- '$( A%*+)!($/,$A%*+)!($/,$A0 E+$ E+$ $ G$&'7 G$&'7* *?' ?'/$ /$ #+ #+ $*#0 $*#00*$ 0*$ ,$$* ,$$*#& #&'' 9/,$ 9/,$&'/ &'/#$ #$$+$ $+$ A&' A&'% %/ /$# $#*$+ *$+ $/9/$/#&' %0 $#+ ,$*/$%$ B# $/ V$/0;,$+- %+ E/*/,,$ $ U+*$/+$'0$+ % $/'*$+. D% ,$';/$+ #+$9+$/$ #$ R$&'+%+,,/$+%+, R<&*$%+,$+ I+$+*%/ %+ %&''*$/#&'$ A&'/$#%+,.

'" S!+'$-/+')- &' ( ".11.21"

)eite 14



D$/ S9 $#+$ K9+*9 #* #$ D#$/$+ :#&'$+ S9 %+ H$+. A0 E+$ $ G$&'7*?'/$ :$/$+ #$ K9+*$+ #$/* .'. $# ?$$0 K9+*9  $+*>/$&'$+$ S9 ,$#$*.

$" @$(,(!)- '$( S!+'$- '$( $/-0$+-$- <-,$- /- '/$ B/+!-0 )-' G)VR$%*-)- D S9 ?$$ $#+$+$+ K9+*9 :#/ +&'#$$+ #+ #$ ?$:$##,$ =9#*#9+ $/ B#+ :. G%VR$&'+%+, <$/*/,$+.

" G$#/--$(:/,,+)- :/,,$+ B/+!-0 )-' G)VR$%*-)- D #+ $/ B#+ #$ A*# ,$#&' $+ =# $#+ 0<$+ ++  E#,$+>#* $/ S&'%#+ :#$ 9,* $/$&'+$* :$/$+ HTBLu. VA Gra z -Gösting Ibererstrasse15-21 A-8 51 G raz Tel.! "1#-#81- a?.! "1#-#84#4

A & ' I ( A

Buchhaltung

*

0igena*ital

und

Bilanzierung

$ A I ( A

C

A nlage;er%ögen

D

%lau+;er%ögen

-

re%da*ital

D+&' $/9,* #$ E/0#**%+, $ G$:#++ % :$# $/&'#$$+$ A/*$+ - #+

$/ B#+ %/&' #$ G$,$+<$/*$%+, $ E#,$+>#* $/ S&'%#+ $ *%$$+ @'/$ 0#* $0 E#,$+>#* $/ S&'%#+ $ V9/?'/$. HTBL u. VA Graz-Gösting Iberers trasse 1 5-21 A-851 Gra z Tel.! "1#-#81- a?.! "1# -#84#4

Ge$inn

C

Buchhaltung

0igena*ital

atuelle

E )chlussbilanz

0igen a*ital

und

Bilanzierung

)c hlussbi lanz

des

VrFahres

- #+ $/ G%V-R$&'+%+, %/&' #$ G$,$+<$/*$%+, $/ A%:7+$ %+ E/*/7,$ HTBLu.VAGraz-Gösting Ibererstrasse15 -21 A-851Graz Tel.!"1 #-#81- a?.! "1#-#84#4

Ge$inn

Ge$inn

Buchhaltung

C

und

Bilanzierung

0igena*ital)chlussbilanz E 0ig en a* ital 0rö++nu ngsbilanz

C 0rtr=ge

-

Au+$endunge n

E/,#* #&' % $/ B#+ %+ $/ G%V-R$&'+%+, $/ ,$#&'$ G$:#++ 9 :%/$ #$ B%&''*%+, %+ B#+#$/%+, 9/0$ /#&'*#, %/&',$<'/*.

" G$#/--!)%*,,)- '$( R%&+!$-/+')- R%&+!$-/+')- D$/ $/:#/*&'*$*$ G$:#++ ++ +%+ - + #$ E#,$+*<0$/

$ U+*$/+$'0$+ %,$&'<**$* :$/$+ (G$:#++%&'<**%+, D##$+$)

-  R<&,$ #0 U+*$/+$'0$+ $/$#$+ (E/';'%+, $ E#,$+>#*)

&' ( ".11.21"

)eite 15



 EINNA; EINNA;0EN 0EN-- AU AUGAB GABENEN-RE: RE:;NU ;NUNG NG $( /, 0)( D)(%**()- $/-$( E/--!*:$-A)!$-R$%*-) E/--!*:$-A)!$-R$%*-)- - $($%*,/,9 U0 K$#+%+*$/ K$#+%+*$/+$'0$ +$'0$/ /  #+ E#+$%+*$/ E#+$%+*$/+$'0$ +$'0$++ %+ =$/9+$+, =$/9+$+,$$ $$&'*$ &'*$++ 0#* $#+$0 U0* U0* $#+$/ $#+$/ 4FF.FFF 4FF.FFF EUR 9:#$ !/$#$/%$ !/$#$/%$// (.B. (.B. K<+*$/ K<+*$/ Z###+,$+# Z###+,$+#$%/$ $%/$ /*$ /*$ R$&'*+: R$&'*+:7*$ 7*$ @9%/+#*$+ %:.)  % $+**$+ #+ #$$ 9+ $/ =#&'* $/ 9>>$*$+ B%&''*%+, $/$#*. D#$$ U+*$/+$'0$+ U+*$/+$'0$+ ;++$+ ;++$+ #'/$+ *$%$/>#&'*#, *$%$/>#&'*#,$+ $+ G$:#++ G$:#++ 0#**$ 0#**$ $#+$/ $#+&'$+ $#+&'$+ E#++'0$+E#++'0$+A%, A%, $+ $+-R -R$& $&'+ '+%+ %+,, $/$ $/$&' &'+$ +$++ .'. .'. #$ #$ 0< 0<$+ $+ :$$ :$$// $#+$ $#+$ B# B#+ + +9&' +9&' $#+$ $#+$ G$:# G$:#++ ++-- %+ %+ V$/%*/$&'+%+, $/*$$+.

C*!(!&,$(/,/& '$( E/--!*:$-A)!$-R$%*-)E/--!*:$-A)!$-R$%*-)- D#$ E#++' E#++'0$+ 0$+-A% -A%, ,$+ $+/$& /$&'+% '+%+, +, #* :$$+* :$$+*#& #&'' $#+& $#+&'$/ '$/ %/&' %/&'%< %<'/$ '/$+ +  #$ 9>>$ 9>>$*$ *$ B%&''*%+,. E :$/$+ $# +%/ #$ **7&'#&' %,$9$+$+ E#++'0$+ %+ #$ **7&'#&' ,$9$+$+ A%,$+ $ U+*$/+$'0$+ &'/9+99,#&' %,$$#&'+$* %+ 0 E+$ $ @'/$ ,$,$+<$/,$*$*. D#$ G$* G$**%+ *%+,, $/ E#++' E#++'0$+ 0$+-A% -A%, ,$+ $+-R$ -R$&'+ &'+%+, %+, #* + $#+$ $#+$ 9+/$ 9+/$*$ *$ !9/0 !9/09/ 9/&'/ &'/#* #*$+ $+ ,$%+$+. D#$ B$*/#$%,$+ 0<$+ ?$9&' ,/%>>$+:$#$ %00$+,$* :$/$+.

Einnahmen-Ausgaben-Rechnung 2== Einna hme n Leis tungserlös e :$ischensu%%e

Umsa tzsteue r st-)atz 2W

Ausga be n B@r%aterial achliteratur gering$ertige J irts cha+ts g@ter Tele+n ahrt sten iete Betriebs sten Abschreibu Abschreibung ng :$ischensu%%e

6 21.5 6 1.5 J 21==>= 21==>== = J 1=K== 1=K==>== >==

(8rste ue r st-)atz 2W st-)atz 1W st-)atz 2W st-)atz 2W laut ahrtenbuch #5 % st-)atz 1W st-)atz 2W laut Anlage Anlage;;erzeichnis erzeichnis

Ge 3 inn

ne tt8

6 4 6 25 6 14 6 # 6  6 # 6  6  J 2= 2=>== >==

ne tt8 6 2. 6 2.5 6  6 ". 6 2.4"8 6 #. 6 ".5 6 8. 8. J 2F1 2F1F>= F>== =

J K2>==

U-,$(%*/$' 0)( '77$+,$- B)%**!+,)- B$# $/ E#++'0$+-A%,$+-R$&'+%+, :$/$+ #$ $*/#$#&'$+ E#++'0$+ %+ A%,$+ $/* ,$:#++:#/0 :$++ #$ **7&'#&'$ Z'%+, $/9,* #*. B$# $/ 9>>$*$+ B%&''*%+, :#/ $/$#* $/ Z'%+,+>/%&' ,$:#++:#/0 (.B. L#$$/9/$/%+, L#$$/$/#+#&'$#*). D%/&' ++ $ #0 V$/,$#&' %/ 9>>$*$+ B%&''*%+, % $#+$/ $#*#&'$+ V$/&'#$%+, $/ G$:#++:#/0$#* $#+$+$/ G$&'7*7$ 900$+ : %/&' $+ U+*$/+$'0$/ #+ $#+$0 ,$:#$+ R'0$+ ,$#$* $$#+%* :$/$+ ++ (.B. %/&' E/';'%+, $ L,$/$*+ 0 E+$ $ G$&'7*?'/$ A+'%+,$+ H#+%;,$/+ 9+ Z'%+,$+ %:.) B$*/&'*$* 0+ #$ ,$0*$ L$$+%$/ $#+$ U+*$/+$'0$+ #* #$ S%00$ $/ G$:#++$ %+ V$/%*$ ?$9&' #$+*. &' ( ".11.21"

)eite 1#



Z)?,0+/%*$ A)0$/%*-)-$Z%7*#&' % $+ $*/#$#&'$+ E#++'0$+ %+ A%,$+ #+ 9+ U+*$/+$'0$+ #$ $+ G$:#++ 0#**$ E#++'0$+-A%,$+-R$&'+%+, $/0#**$+ #$ 9,$+$+ A%$#&'+%+,$+ % <'/$+ - W/$+$#+,+,%&' 
L,$/ $#+,$'$+$+ H+$:/$+ R9'*9$ H#*9$ %:.

- A+,$+$/$#&'+#

#+ $0 $ W#/*&'*,<*$/ $ A+,$$/0;,$+ 0#* A+&'%+,*%0 A+&'%+,9*$+ A+&'%+,9*$+ %+ A&'/$#%+,%$/ %,$#*$* #+ (#$'$ %&' K>.4.1)

- L9'+9+*$+ 
K %& %&' ' - K

#+ $0 $0 $ $ B/, B/,$ $$ $#+ #+' '%+ %+,$ ,$++ %+ %+ B/, B/,$ $ % % ' '%+ %+,$ ,$++ #+ !9/0 !9/0 9+ 9+ E#+$$*/7,$+ 9$/  T,$9%+, ( D#$/$+ :#&'$+ B/,$$*+ 0 A++, %+ 0 E+$ $ T,$)

&' ( ".11.21"

)eite 1



&8nten.lan &8nten" en"lasse asse =

An Anlage age#erm+ erm+g gen

&8nten"las "lasse se 

$ers8 rs8nalau alau//3an 3and

,Cati;e Bestandsnten/

,CA u+ $ ands nten/

1  &nzes s inen atente Lizenzen 15 5 0'V-)+t$are 2  Grunds t@ce und Geb=ude 4  as chinen u nd Anla gen 55  Betriebs - und Ges ch=+ts au s s ta tattung #" #" 0'V 0'V-Har -Hard$ d$ar are e ## ## uhr uhr*ar *ar 8  Betei ligungen &8nten 8nten"l "lasse asse 1 (8rr7t (8rr7te e

# Löhne ,Arbei ter/ #5 lhn abh=ngige Abgaben #2 Geh=lter ,Anges tellte/ #25 gehalts abh=ngige Abgab en # s ns ti ge )zialau+$endungen &8nten &8nten"lasse "lasse K s8nstig s8nstige e Au/3end Au/3endun ungen gen

,Cati;e Bestandsnten/

11  ateria l 1"  Hil +s - und Betriebs s t ++e 155  ertige 0rzeugnis s e 1#  Ha H and el s $are &8nten"l 8nten"lasse asse 2 s8nstig s8nstiges es Umlau/#erm+ mlau/#erm+gen gen ,Cati;e Bestandsnten/

2  Lie+er+rderungen 2"  s ns tige rderungen 25  Vrs teu er ,inanza% t/ 2 2 &assa 28  Bannt 2Q  ati ;e
"15  <@cs tel lungen "28  Ba Banredite ""  Lie+er;erbindlichei ten "5  % s atzs teu er ,i nanza% t/ "8 snstige Verbindlic erbindliche heite iten n "Q *assi;e *assi;e
4  % s atzerl ös e 482  s ns tige 0rtr=ge &8nten 8nten"las "lasse se  0aterialau 0aterialau/3an /3and d ,CAu+$ andsnt andsnten/ en/

5 15  5 "1 4 5 4  55 58 58

ateria l;erb rauch Hand el s $areneins atz Hil +s s t t ++- und Betriebs st st++;erbrauch Betrie Betriebsst+ bsst++; +;erbr erbrauc auch h re%dl re%dlei eist stun unge gen n

,CAu+$ andsn andsnten ten//

2 Abs ch reibunge n " Gering$e ering$ert rtige ige Jirtsch Jirtscha+ a+tsg@t tsg@ter er 8 8 betrie betrieblic bliche he )t )teuern euern 15 Jerbung und
8 8 0rt 0rtr=ge r=ge aus Bete Beteili iligun gungen gen 81 81 :inser inserttr=ge =ge 82 Au+$endunge n +@r Beteili gung en 8" :ins au+$and 84 Auerrde uerrdent ntliche liche 0rtr 0rtr=ge =ge 845 Auerrde uerrdent ntliche liche Au+ Au+$end $endungen ungen 85# &ör*ers cha+ts s teu er ,&K)T/ 88 Au+l ös ung zu <@clage n 8Q" :u$eis ung ;n <@clagen &8nten 8nten"lasse "lasse  Eigen"a igen"a.i .ital tal Q1 Q1 Q2 Q2 Q4 Q4 Q48

70 ( ".11.21"

)ta%% a%%a* a*it ital al ri; ri;at atnt nt  <@c @clage lagen n Bilanz Bilanzge$ ge$inn inn bz$. bz$. -;erl -;erlust ust

Buchhaltung Bilanzierung - 04-05

Recommend Documents