DE1376085U - - Google Patents

Description

Balance table. According to the previous boo keeping systems it was very difficult to rank among the various Saoh- . accounts to gain an overview and an overview. Only accountants who are in the balance sheet and who are devoted to accounting were able to sort the accounts according to their content and then to draw up balance sheets and income statements.

The majority of business owners, especially in medium-sized and small businesses, were therefore dependent on the work of their boo keepers, or had to do without it buohhalteriechen advice work and economics.

So far it has been difficult for the student @m Buchhaltung-Unterrioht to give an overall report and to explain the accounting methodology. Of the The pupil learned with great difficulty the beginnings and the rules of Absohlsteohnik. However, what was learned did not stick in the memory, because the student probably had a lot Hinzelkonten, but no three-dimensional overall picture could be offered. In the memory The pupil could only use the formulas and rules, not a plastic one Imprint the overall picture.

The new invention also allows the in Buohführungsaohen less skilled traders and a clear businessman at any time To gain an overview.

It also enables a new teaching methodology. Through the systematic Account arrangement, all accounts and all months act like one big total account and like a plastic overall picture.

The "Mittelstand" balance sheet shown in Appendix 1 (sheet 1 and 2) enables you to do so the merger of the main booth keeping methods, which has been striving for centuries, of commercial cameralist and commercial bookkeeping. Through the account arrangement the balance table "Mittelstand" is possible according to the main house keeping systems to follow uniform rules.

For example, the table contains "Mittelstand". Appendix 1 (sheet 1 and 2), two halves of the year; each page records the entries for months. The accounts are arranged systematically among each other. Contrary to the previous one As a rule, the accounts do not follow with debit and credit, but all debit items are on the left (sheet 1), all credit items on the right (sheet 2) of the table. This will achieves that similar items are directly next to each other and therefore also are easier to understand for those less trained in accounting than after a debit item is followed by a credit item, then another debit item, etc. The basic one Separation of debit items and credit items is one of the most important features of this Tabel. Abbreviations or account symbols are attached to each account. The account symbols are used when a brief and quick description is to be given in a land register, to which account an amount is to be booked.

The accounts are arranged according to a special grain system so that that all accounts with an active or passive balance in department 1, all others Accounts are housed in Department 2, so the success accounts are from the Inventory accounts are systematically separated. Thereby it is achieved that also Niohtbuohhalter Immediately recognize the meaning of the account balances and confusion is not possible are. By offsetting the individual accounts on balances, the balance sheet numbers are obtained.

The departments 1 and 2 are in the balance table by Absohlusstriohe BO separated that in the balance sheet immediately the balance sheet with profit and loss reimbursement appears in an orderly manner.

The type of account system is determined by one of the new balance tables attached chart of accounts. This chart of accounts can probably be seen in the internal structure be changed within the individual departments for individual professions, but cannot be overturned in the overall system without the planned account structure to destroy.

With the basic separation of debit and credit items on each half of the sheet it is irrelevant whether the designation debit and credit through replaces the sort of debit and credit, debit and credit, or income and expenditure will. It also makes no difference whether the debit items, etc., on the left, the credit items etc. are entered on the right side of the sheet, or whether um swept the debit items on the right, the credit items on the left are arranged Bind.

The balance sheet can be used as a closed annual report or as a book in several annual accounts but also in any other form, e.g. B. as an attachment to a land register.

For commercial and commercial bookkeeping, each balance sheet includes a table Usually two double pages for twelve Mont entries plus opening balance and closing columns, as well as two double pages for closing postings. Farther Each table contains several pages of explanations and exercises, for the Ramperalbuohhaltung Each balance table usually comprises two double pages for the target income and Actual calculation, one double page each for the target and actual closing and as required Free space for final postings, as well as exercises with explanations. Special However, circumstances can produce any other combination.

The opening balance for the year is presented in the first columns (Appendix 1). Assets first column on the left, liabilities first column on the right. With the exception of the private accounts and the capital account, these are the same amounts as in the previous year's balance sheet res were included. The profit of the previous year had to be added to the capital of the previous year, for example capitalized private withdrawals and a loss of the previous year to be deducted. The @o calculated new capital did to be carried forward. Now becomes assets and tasoiva are used, "Debit" and "Creditw necessarily equalize. Does not equal debit and credit from ,, then there is a typographical error or the capital has been calculated incorrectly.

If the balance sheet does not include all assets and masses should, if z. B. the value of inventory, home ownership, mortgages and Loan slots are to be kept secret, it is sufficient if cash in hand, Buoh claims and Buohsohulden are correctly presented. As capital is then to use the partial capital, equal to the difference between property and debt. Through this some of the balance sheet items are treated as secret items. But also with a secret lecture muszen eich balance debit and credit through the capital account.

The balance table takes over in the same way as the general ledger previous type the monthly closing traffic totals from the journal. The advantage The balance table consists in the fact that all Saoh accounts are overlooked at a glance the accounts are systematically sorted and the number of accounts is extensive can be expanded without affecting the overview. At the same time must inevitably the rough balance will be drawn up, so that transfer differences immediately can be recognized. For a better overview, the journal holder can use the account per Make full use of various things. The current account should only actually be all smaller general expenses included, while all special expenses and expenses above the account will be booked per miscellaneous and later withdrawn as a single entity.

The journal (Annex 2, Sheets 1 and 2) has "different There is a special control column for identifying the same like Buohungsposten, so that the journal beqnem Mf an appropriate number of accounts can be expanded. In these Control column will only show the account symbol, e.g. B. for the cost account operating taxes the symbol U. 3 is set. Compare how the final amounts of the journal columns under the month of January are transferred to the balance sheet table. Please note z. B. that the expenses are shown in the journal in the total amount, but that these are broken down on the monthly basis according to the account symbols and then transferred to the balance sheet according to individual items.

A transfer from the Durohsohreibebuohhaltung in the balance table is easily possible with the appropriate reference takes place, in a similar way as already outlined above, the transfer of the stupid from the cash book.

After the closing entries have been made, all accounts must be balanced, ie the cross-sums must be offset against each other and the excess amount must be entered as the balance. After balancing all accounts, as in the balance sheet and loss and profit calculation, the balance is to be drawn and included within the balance sheet as well as within the loss and profit and house calculation. That balance is either profit or loss, depending on which side the balance is calibrated forms.

Appendix 3 and 4 contain a balance table (Appendix 4, sheets 1 and 2) together with the associated cash book (Appendix 3, Sheets 1 and 2) for commercial accounting shown.

In the case of camera accounts, the balance sheets are kept separately in target and actual invoices based on the previously common land registers. An example of this can be seen in Appendices 5 - 9. In the case of extensive land registry entries, So if several pages of the diary, cash book or journal are labeled each month, the control book is inserted between the land register and the balance sheet. To takes up the results of the land registers on a page, Each individual direction of the Grundbuohes is thus transferred for itself.

The advantage of page transfer is that the results can be read off quickly, and that every single booking process is in the control book is referred to with the relevant page of the Grundbuohes. The page results of the control socket are added monthly and as a monthly result in the balance table accepted.

Claims (2)

S c h ut z a n s p r ü c h e: l.) Balance sheet, characterized by that the target costs and the credit items are arranged separately from one another on the table are. 2.) Balance table according to claim 1, characterized by the separation the inventory accounts from the income accounts.