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 3

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

The Keys CAcc-# and IAcc-# are identical to Acc-#; they have been introduced to better illustrate the example.