Table Of ContentWünsche · Finanzwirtschaft der Bilanzbuchhalter
Prüfungsvorbereitung zum Bilanzbuchhalter
Die Bücher der Reihe sind Fachrepetitorien zur Stoffwiederho-
lung der einzelnen Prüfungsfächer der Bilanzbuchhalterprüfung.
Anhand des konsequent modularen Aufbaus in Themenmodule
und Lerneinheiten kann der Lernende in überschaubaren Zeit-
einheiten all die Themen gezielt bearbeiten, in denen er sich
noch fachlich schwach fühlt. Die zahlreichen Beispiele zur
Konkretisierung der teils abstrakten Stoffinhalte als auch die
klausurtypischen Prüfungsfragen und -aufgaben wurden in
überarbeiteter Form echten Prüfungen der IHK entnommen,
so dass er sich bei der Stoffwiederholung stets auch auf dem
fachlichen Niveau seiner bevorstehenden Prüfung bewegt.
Bisher sind erschienen:
Finanzwirtschaft der Bilanzbuchhalter
von Manfred Wünsche
Kosten- und Leistungsrechnung der Bilanzbuchhalter
von Clemens Kaesler
Prüfungsvorbereitung Bilanzbuchhalter
von Manfred Wünsche
Weitere Titel sind in Vorbereitung
Manfred Wünsche
Finanzwirtschaft
der Bilanzbuchhalter
Mit Übungsklausuren
für die IHK-Prüfung
Bibliografische Information Der Deutschen Nationalbibliothek
Die Deutsche Nationalbibliothek verzeichnet diese Publikation in der
Deutschen Nationalbibliografie; detaillierte bibliografische Daten sind im Internet über
<http://dnb.d-nb.de> abrufbar.
Online-Service unter www.bueffelcoach.de
1. Auflage 1973
1. Auflage 2007
Alle Rechte vorbehalten
© Betriebswirtschaftlicher Verlag Dr.Th.Gabler | GWVFachverlage GmbH, Wiesbaden 2007
Lektorat: Dr. Riccardo Mosena
Korrektorat: Ivonne Domnick
Der Gabler Verlag ist ein Unternehmen von Springer Science+BusinessMedia.
www.gabler.de
Das Werk einschließlich aller seiner Teile ist urheberrechtlich geschützt. Jede
Verwertung außerhalb der engen Grenzen des Urheberrechtsgesetzes ist ohne
Zustimmung des Verlags unzulässig und strafbar. Das gilt insbesondere für
Vervielfältigungen, Übersetzungen, Mikroverfilmungen und die Einspeicherung
und Verarbeitung in elektronischen Systemen.
Die Wiedergabe von Gebrauchsnamen, Handelsnamen, Warenbezeichnungen usw. indiesem Werk
berechtigt auch ohne besondere Kennzeichnung nicht zu der Annahme, dass solche Namen im
Sinne der Warenzeichen- und Markenschutz-Gesetzgebung als frei zu betrachten wären und daher
von jedermann benutzt werden dürften.
Umschlaggestaltung: Ulrike Weigel, www.CorporateDesignGroup.de
Druck und buchbinderische Verarbeitung: Wilhelm & Adam, Heusenstamm
Gedruckt auf säurefreiem und chlorfrei gebleichtem Papier.
Printed in Germany
ISBN 978-3-8349-0497-3
Vorwort
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IX
PKOKQ=t~ÖåáëÑáå~åòáÉêìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNQN
hçåíêçääÑê~ÖÉå=òì=iÉêåÉáåÜÉáí=PKOKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNQP
i∏ëìåÖÉå=òì=iÉêåÉáåÜÉáí=PKOKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNQQ
iÉêåÉáåÜÉáí=PKP===^ì≈ÉåÑáå~åòáÉêìåÖ=~äë=cêÉãÇÑáå~åòáÉêìåÖKKKKKKKKKKKKKKKKNQT
PKPKN=hêÉÇáíÑ®ÜáÖâÉáí=ìåÇ=hêÉÇáíïΩêÇáÖâÉáíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNQT
PKPKO=hìêòÑêáëíáÖÉ=hêÉÇáíÑáå~åòáÉêìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNRN
PKPKP=i~åÖÑêáëíáÖÉ=hêÉÇáíÑáå~åòáÉêìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNRR
PKPKQ=hêÉÇáíëáÅÜÉêÜÉáíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNSM
PKPKR=hêÉÇáíäÉáÜÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNSU
hçåíêçääÑê~ÖÉå=òì=iÉêåÉáåÜÉáí=PKPKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNSV
i∏ëìåÖÉå=òì=iÉêåÉáåÜÉáí=PKPKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNTM
iÉêåÉáåÜÉáí=PKQ===pçåÇÉêÑçêãÉå=ÇÉê=^ì≈ÉåÑáå~åòáÉêìåÖKKKKKKKKKKKKKKKKKKKKKKKNTP
PKQKN=iÉ~ëáåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNTP
PKQKO=c~ÅíçêáåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNTV
PKQKP=cáå~åòáåëíêìãÉåíÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNUQ
hçåíêçääÑê~ÖÉå=òì=iÉêåÉáåÜÉáí=PKQKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNUV
i∏ëìåÖÉå=òì=iÉêåÉáåÜÉáí=PKQKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNVM
iÉêåÉáåÜÉáí=PKR===fååÉåÑáå~åòáÉêìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNVP
PKRKN=`~ëÜ=cäçïKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNVP
PKRKO=cáå~åòáÉêìåÖ=ÇìêÅÜ=^ÄëÅÜêÉáÄìåÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNVV
PKRKP=h~é~òáí®íëÉêïÉáíÉêìåÖëÉÑÑÉâíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOMO
hçåíêçääÑê~ÖÉå=òì=iÉêåÉáåÜÉáí=PKRKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOMT
i∏ëìåÖÉå=òì=iÉêåÉáåÜÉáí=PKRKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOMU
=
jçÇìä=Q===cáå~åòéä~åìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKONN
iÉêåÉáåÜÉáí=QKN===cáå~åòã~å~ÖÉãÉåíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKONP
QKNKN=cáå~åòÉåíëÅÜÉáÇìåÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKONP
QKNKO=mä~åÄÉëí~åÇëÇáÑÑÉêÉåòÉåÄáä~åòKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKONT
QKNKP=léÉê~íáîÉ=cáå~åòéä~åìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOOM
hçåíêçääÑê~ÖÉå=òì=iÉêåÉáåÜÉáí=QKNKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOOR
i∏ëìåÖÉå=òì=iÉêåÉáåÜÉáí=QKNKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOOS
=
iÉêåÉáåÜÉáí=QKO===cáå~åòéä~åìåÖ=ãáí=hÉååò~ÜäÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOOV
X
QKOKN=hÉååò~ÜäÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOOV
QKOKO=dçäÇÉåÉ=oÉÖÉäåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOPS
QKOKP=iÉîÉê~ÖÉJbÑÑÉâíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOPV
hçåíêçääÑê~ÖÉå=òì=iÉêåÉáåÜÉáí=QKOKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOQN
i∏ëìåÖÉå=òì=iÉêåÉáåÜÉáí=QKOKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOQO
iÉêåÉáåÜÉáí=QKP===w~ÜäìåÖëîÉêâÉÜêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOQR
QKPKN=w~ÜäìåÖëÑçêãÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOQR
QKPKO=hçåíÉåJ`äÉ~êáåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOQU
QKPKP=^ìëä~åÇëò~ÜäìåÖëîÉêâÉÜêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKORM
QKPKQ=fåíÉêåÉí=_~åâáåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKORQ
hçåíêçääÑê~ÖÉå=òì=iÉêåÉáåÜÉáí=QKPKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKORT
i∏ëìåÖÉå=òì=iÉêåÉáåÜÉáí=QKPKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKORU
=
jìëíÉêâä~ìëìêÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOSN
jìëíÉêâä~ìëìê=kêK=NKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOSP
jìëíÉêâä~ìëìê=kêK=OKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOST
jìëíÉêâä~ìëìê=kêK=PKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOTN
jìëíÉêâä~ìëìê=kêK=QKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOTR
jìëíÉêâä~ìëìê=kêK=RKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOTV
=
i∏ëìåÖÉå=òì=ÇÉå=jìëíÉêâä~ìëìêÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOUP
i∏ëìåÖ=òì=jìëíÉêâä~ìëìê=kêK=NKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOUR
i∏ëìåÖ=òì=jìëíÉêâä~ìëìê=kêK=OKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOVN
i∏ëìåÖ=òì=jìëíÉêâä~ìëìê=kêK=PKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOVT
i∏ëìåÖ=òì=jìëíÉêâä~ìëìê=kêK=QKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPMP
i∏ëìåÖ=òì=jìëíÉêâä~ìëìê=kêK=RKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPMV
=
cáå~åòïáêíëÅÜ~ÑíäáÅÜÉ=q~ÄÉääÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPNR
p~ÅÜïçêíîÉêòÉáÅÜåáëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPNV
=
