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Bestands Und Erfolgskonten Beispiel Essay

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Was sind Erfolgskonten?

Erfolgskonten sind Unterkonten des Eigenkapitals bzw. der Gewinn- und Verlustrechnung. Sie weisen keinen Anfangsbestand auf, sondern beginnen immer bei 0 — so wie jedes Geschäftsjahr bei 0 beginnt was Umsätze etc. betrifft (während Bestände wie Bankguthaben oder Vorräte nicht bei 0 beginnen, sondern Anfangsbestände haben).

Erfolgskonto Beispiel

Einem Unternehmen werden zum 31. Dezember 01 Zinsen in Höhe von 5.000 € als Guthabenverzinsung für ein Festgeldkonto gutgeschrieben.

Das Erfolgskonto Zinserträge nimmt diese Erträge (Erhöhungen des Reinvermögens bzw. Eigenkapitals) auf. Erfolgen im Geschäftsjahr 01 keine weiteren Buchungen, werden die 5.000 € in der GuV in dem GuV-Posten Zinsen und ähnliche Erträge ausgewiesen.

Der Saldo aller Erfolgskonten zum Ende des Geschäftsjahrs ergibt dann den Gewinn bzw. Verlust des Unternehmens.

Erfolgskonten sind für die Gewinnermittlung nicht unbedingt notwendig — in dem obigen Beispiel hätten die 5.000 € auch als Erhöhung des Bestandskontos Eigenkapital gebucht werden können. In dem Fall sähe man allerdings nicht, woher der Gewinn kam (nämlich aus Zinserträgen). Erfolgskonten sorgen somit für die nötige Transparenz und werden vom HGB verlangt.

Das Gegenstück zu den Erfolgskonten sind die Bestandskonten, die Bestände der Bilanz ausweisen und auch einen Anfangsbestand haben.

Bei den Erfolgskonten unterscheidet man

  • Ertragskonten, die Eigenkapitalmehrungen abbilden, z.B. Umsatzerlöse, sonstige betriebliche Erträge, Zinserträge etc.; die Erträge werden auf den Ertragskonten im HABEN gebucht;
  • Aufwandskonten, die Eigenkapitalminderungen abbilden, z.B. Personalaufwendungen, Abschreibungen oder Zinsaufwendungen; die Aufwendungen werden auf den Aufwandskonten im SOLL gebucht.

Die Salden der Erfolgskonten werden auf das Gewinn- und Verlustkonto und das Eigenkapitalkonto abgeschlossen.

Alternative Begriffe: Ergebniskonten, GuV-Konten.

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