ABSCHLUSSPRÜFUNG WINTER 2019/20

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Nordrhein-Westfalen

ABSCHLUSSPRÜFUNG WINTER 2019/20

Ausbildungsberuf: Steuerfachangestellte/r

Prüfungsort:

Termin: Donnerstag, 7. November 2019 Prüfungsfach: Rechnungswesen

Bearbeitungszeit: 120 Minuten

Bitte deutlich schreiben und Füllhalter, Kugelschreiber oder Filzstift benutzen.

Bitte nicht den Korrekturrand beschriften!

Gesamtpunktzahl: 100,0 Erzielte Punkte:

Teil I: Laufende Buchführung 30,0 Teil II: Jahresabschluss 48,5 Teil III: Einnahmen-Überschuss-

Rechnung 21,5

Note:

Unterschrift Erstkorrektor: Unterschrift Zweitkorrektor:

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Mandant: Fa. Pizza-Pronto e. Kfm., Köln

Lfd.-Nr. Datum der Anschaffung

Bezeichnung Anlagengutesdes

Nutzungs- dauer in Jahren

Anschaffungs-

kosten - netto -

Abgang Datum

Abgang / Verkaufs-

preis

jährliche AfA

€-Betrag AfA 2017 AfA kum. Buchwert 31.12.2017zum

:

6 15.04.2017 Pizzaofen 7 14.000,00 € 2.000,00 € 1.500,00 € 1.500,00 € 12.500,00 €

: :

11 18.07.2017 Teigknet-

maschine 8 9.600,00 € 1.200,00 € 600,00 € 600,00 € 9.000,00 €

: :

18 12.10.2017 Verpackungs-

maschine 13 32.500,00 € 2.500,00 € 625,00 € 625,00 € 31.875,00 €

:

20 18.10.2017 Förderband 13 7.800,00 € 600,00 € 150,00 € 150,00 € 7.650,00 €

Anlagenverzeichnis zum 31.12.2017 (Auszug)

(19)

Anlage 2 - Einnahmen-Überschuss-Rechnung Punkte Sachverhalt (genaue) gesetzliche Grundlage(n) /

Berechnung Gewinnauswirkung

vorläufiger Gewinn 67.000,00 €

zu Sachverhalt 1 genaue gesetzliche Grundlage:

zu Sachverhalt 2 gesetzliche Grundlage:

zu Sachverhalt 3 gesetzliche Grundlage:

zu Sachverhalt 5

zu Sachverhalt 8 gesetzliche Grundlagen:

Berechnung:

Gewinn / Verlust nach

§ 4 Abs. 3 EStG