ich habe keine ahnung wie die buchungsätze gehen gibt es eine app die die lösung anzeigt?

Accounting is a self-contained, totally logical system. And also booking rates follow the logic of this system.

The center of rotation, the beginning and the end of the bookkeeping is always the balance sheet. This one has two sides.

Left the target page where you find the use of funds – so where exactly the money in the company is “located”, i.e. all the things that were bought with it or just cash in the cash register.

On the right hand side is the Have page where you see the middle arrival, so where the money comes for the left side, whether it’s money, what belongs to the company or what the company owes to others.

As a result, every amount that is spent or taken must always be booked on two accounts – on one that says something about where the money has come from or has disappeared and on one that says something about what was sold or sold with the money.

With these basic principles, you will look at how to get back from the balance sheet to the accounts. See above all the GuV account as it represents a certain “speciality”. And take a look at the account plan, where you will find a system that suits all this.

If you have understood all these relationships, not only memorized!, then the creation of a booking set is really only the simplest pellet with which you can earn wonderful points in work and exams ;).