Abschluss Der Warenkonten Beispiel Essay

Warenkonten werden nach der sogenannten 3-Konten-Methode abgeschlossen. Zuvor haben wir dieses Verfahren schon bei dem Abschluss des Vorsteuer- und des Mehrwertsteuerkontos kennen gelernt.

Die 3-Konten-Methode

Für den Abschluss der Warenkonten nach der 3-Konten-Methode benötigen wir

  • Wareneinkaufskonto (WEK)
  • Warenverkaufskonto (WVK)
  • Wareneinsatz
  • GuV-Konto
  • Schlussbilanzkonto

Wenn eine Ware verkauft wird, bucht man nicht nur den Erlös (Verkaufspreis) auf das WVK, sondern man bucht zusätzlich den Einkaufspreis auf dem WEK aus.

Indem man das WEK saldiert, kann man jederzeit den buchmäßigen Warenbestand ermitteln.

Hier klicken zum Ausklappen Die verkaufte Ware zu Einkaufspreisen bezeichnet man auch als Wareneinsatz .

Dieser Wareneinsatz wird

  1. vom WEK auf das gleichnamige Konto Wareneinsatz gebucht 
  2. und von dort aus auf die Sollseite des GuV-Konto.
  3. Der Schlussbestand des WEK wird auf das SBK-Konto gebucht.
Hier klicken zum Ausklappen Auf der Sollseite des GuV-Kontos stehen immer die Aufwendungen, auf der Habenseite immer die Erträge!

Um den Warenrohgewinn zu ermitteln (also die Differenz zwischen dem, was man für die Waren bezahlt hat und dem, was man beim Verkauf dafür bekommen hat), bucht man den Saldo des WVKs auf die Habenseite des GuV-Kontos (4. Schritt) . Wenn man dieses nun saldiert, hat man den Warenrohgewinn (Warenerfolg).

Hier klicken zum Ausklappen Der Wareneinsatz wird ermittelt, indem die Abgänge (verkaufte Waren zu Einkaufspreisen) vom WEK auf das Wareneinsatzkonto gebucht werden und von dort auf die Sollseite des GuV-Kontos. Der Saldo des WVK wird auf die Habenseite des GuV-Kontos gebucht und der Saldo des GuV-Kontos zeigt dann den Warenrohgewinn. Vorteile: Man kann durch Saldierung jederzeit den Wareneinsatz sowie Warenrohgewinn ermitteln !

Das Vorgehen wird an dem nachfolgenden Beispiel deutlich.

Hier klicken zum Ausklappen Das Wareneinkaufskonto hatte einen Bestand in Höhe von 40.000 Euro. Waren im Wert von 10.000 Euro werden im Laufe des Geschäftsjahres eingesetzt, um beim Verkauf einen Erlös von 40.000 Euro zu realisieren.
SollWEKHaben
  
Anfangsbestand40.000Wareneinsatz10.000
  Saldo30.000
  
SollWareneinsatzHaben
  
WEK10.000Saldo10.000
    
  
SollWVKHaben
  
Saldo40.000Zugänge40.000
    
  
SollSBKHaben
  
WEK30.000Saldo30.000
    
  
SollGuVHaben
  
Wareneinsatz10.000WVK40.000
Saldo30.000  
  

Aufstellen der Buchungssätze 

1. Schritt: Buchung des Wareneinsatzes auf das Wareneinsatzkonto

Wareneinsatz10.000anWEK10.000

2. Schritt: Buchung des Wareneinsatzes auf das GuV-Konto

GuV10.000anWareneinsatz10.000

3. Schritt: Buchung des Schlussbestands des WEKs auf das SBK-Konto

4. Schritt: Buchung des Saldos des WVKs auf das GuV-Konto

Je vais essayer de voir ou je pourrai le signaler, parce que la je suis vraiment choquee

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