Accounting

Example 8 Assignment
payments
AssignthefollowingissuesoftheHuberGmbHtothecategoriesinpayment/payment(Einzahlung/
Auszahlung),income/expenditure(Einnahme/Ausgabe),revenue/expenses(Ertrag/Aufwand),
performance/cost(Leistung/Kosten).

1. TheHuberGmbHpaystheannualrentfortheoffice35.000
2. Theinsurancepays100.000totheHuberGmbHtocoverfiredamageattheproductionhall
oftheHuberGmbH
3. Paymentofthecanalduestothemunicipalsewageplant2.000
4. Salesofgoods20.000.Thecustomeralreadymadeanadvancepaymentof3.000inthe
lastaccountingperiodandpaystheresidual(Rest)amountofthepurchasepriceincashin
thisaccountingperiod
5. Paymentofdirectlaborcosts200.000.Inthispaymentincludedisapaymentofarrears
(Schulden/Rckstnde)ofdirectlaborcostsofthelastaccountingperiod50.000
6. TheHuberGmbHgetsataxrefundconcerningthelastaccountingperiod20.000
7. TheHumberGmbHbuysamachineinJanuaryofthisaccountingperiodatapriceof10.000
(cash).Thecommissioning(Installation,Inbetriebnahme)ofthismachinetakesplacein
March.Themachineshouldbedepreciatedonastraightlinebasisover5yearsfortaxand
accountingpurpose.TheMeierGmbHexpectsanusefuleconomiclifeofthemachineof10
years
8. Astoragebuilding(blockvalueof45.000)wasdestroyedbyanexplosion.Thebuildingwas
notinsured
9. TheHuberGmbHgrantsaloantoanemployee10.000.Theamountofmoneyis
transferredtothebankaccountoftheemployee.

# Einzahlung Einnahme Ertrag Leisting Auszahlung Ausgabe Aufwand Kosten
# Inpayment Income Revenue Performance Payment Expenditures Expenses Costs
1 35.000 35.000 35.000 35.000
2 100.000 100.000 100.000
3 2.000 2.000 2.000 2.000
4 17.000 20.000 20.000 20.000
5 200.000 150.000 150.000 150.000
6 20.000 20.000 20.000
7 10.000 10.000 2.000 1.000
8 45.000
9 10.000