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

Partial Solution 1

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").