Studierende stehen vor dem LC und blicken lächelnd einer Kollegin mit einer Mappe in der Hand nach.

Exercise No. 22: Cost and Income Categories as Specializations

Transfer the following verbal description into an ERM

a) Accounts (Acc-#) are hierarchically classified to an account structure. Each account is assigned exactly to a consolidated higher account (e.g. the receivable accounts of all domestic customers are consolidated to one account: "Receivables Domestic").

b) There are nominal accounts and real accounts.

c) A nominal account can either be a cost account (CAcc-#) or an income account (IAcc-#).

Solution (Part 1)

Exercise List