Passivkonten (EN)

Concept

Accounts used to record equity and liabilities

Architecture

flowchart LR   A[Balance/Increase] --> B[Passivkonto]   B --> C[Decrease]   D[Equity] --> B   E[Liabilities] --> B   B --> F[Balance Sheet]

In Context

  • Typically used together with Aktivkonten
  • Related to: Balance Sheet, Equity, Liabilities
  • Example use: Recording loans, provisions or subscribed capital
Quelle: AI Generated