Inhaltsverzeichnis

Hauptbuchhaltungsprozesse

Prozesshandbuch_GuV und Bilanzerstellung


Hauptbuchhaltung

Prozessübersicht


<?xml version="1.0" encoding="UTF-8"?>
<bpmn:definitions xmlns:bpmn="http://www.omg.org/spec/BPMN/20100524/MODEL" xmlns:bpmndi="http://www.omg.org/spec/BPMN/20100524/DI" xmlns:di="http://www.omg.org/spec/DD/20100524/DI" xmlns:dc="http://www.omg.org/spec/DD/20100524/DC" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:bioc="http://bpmn.io/schema/bpmn/biocolor/1.0" id="Definitions_1" targetNamespace="http://bpmn.io/schema/bpmn" exporter="Camunda Modeler" exporterVersion="1.11.2">
  <bpmn:collaboration id="Collaboration_0gyej3q">
    <bpmn:participant id="Participant_1hawdgl" name="Hauptbuchhaltung" processRef="Process_1" />
  </bpmn:collaboration>
  <bpmn:process id="Process_1" isExecutable="true">
    <bpmn:startEvent id="StartEvent_0dx3d4f" name="Start">
      <bpmn:outgoing>SequenceFlow_084thii</bpmn:outgoing>
    </bpmn:startEvent>
    <bpmn:endEvent id="EndEvent_0pmmvym" name="Ende">
      <bpmn:incoming>SequenceFlow_0tzl08w</bpmn:incoming>
    </bpmn:endEvent>
    <bpmn:subProcess id="SubProcess_0soh6g2" name="Kontenplanung">
      <bpmn:incoming>SequenceFlow_084thii</bpmn:incoming>
      <bpmn:outgoing>SequenceFlow_0a0w8mf</bpmn:outgoing>
    </bpmn:subProcess>
    <bpmn:subProcess id="SubProcess_1b63nft" name=" Sachkontenbuchung">
      <bpmn:incoming>SequenceFlow_0a0w8mf</bpmn:incoming>
      <bpmn:outgoing>SequenceFlow_03xkd8o</bpmn:outgoing>
    </bpmn:subProcess>
    <bpmn:subProcess id="SubProcess_1clh0zw" name="Kontenabschlüsse ">
      <bpmn:incoming>SequenceFlow_03xkd8o</bpmn:incoming>
      <bpmn:outgoing>SequenceFlow_18jblie</bpmn:outgoing>
    </bpmn:subProcess>
    <bpmn:subProcess id="SubProcess_0zkk1v1" name="GuV und Bilanzerstellung">
      <bpmn:incoming>SequenceFlow_18jblie</bpmn:incoming>
      <bpmn:outgoing>SequenceFlow_1fg9pxa</bpmn:outgoing>
    </bpmn:subProcess>
    <bpmn:subProcess id="SubProcess_0sgwmdz" name="Einreichung der Bilanzen und Abschlüsse">
      <bpmn:incoming>SequenceFlow_1fg9pxa</bpmn:incoming>
      <bpmn:outgoing>SequenceFlow_0tzl08w</bpmn:outgoing>
    </bpmn:subProcess>
    <bpmn:sequenceFlow id="SequenceFlow_084thii" sourceRef="StartEvent_0dx3d4f" targetRef="SubProcess_0soh6g2" />
    <bpmn:sequenceFlow id="SequenceFlow_0tzl08w" sourceRef="SubProcess_0sgwmdz" targetRef="EndEvent_0pmmvym" />
    <bpmn:sequenceFlow id="SequenceFlow_0a0w8mf" sourceRef="SubProcess_0soh6g2" targetRef="SubProcess_1b63nft" />
    <bpmn:sequenceFlow id="SequenceFlow_03xkd8o" sourceRef="SubProcess_1b63nft" targetRef="SubProcess_1clh0zw" />
    <bpmn:sequenceFlow id="SequenceFlow_18jblie" sourceRef="SubProcess_1clh0zw" targetRef="SubProcess_0zkk1v1" />
    <bpmn:sequenceFlow id="SequenceFlow_1fg9pxa" sourceRef="SubProcess_0zkk1v1" targetRef="SubProcess_0sgwmdz" />
  </bpmn:process>
  <bpmndi:BPMNDiagram id="BPMNDiagram_1">
    <bpmndi:BPMNPlane id="BPMNPlane_1" bpmnElement="Collaboration_0gyej3q">
      <bpmndi:BPMNShape id="Participant_1hawdgl_di" bpmnElement="Participant_1hawdgl">
        <dc:Bounds x="-86" y="81" width="926" height="248" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="StartEvent_0dx3d4f_di" bpmnElement="StartEvent_0dx3d4f">
        <dc:Bounds x="-25" y="190" width="36" height="36" />
        <bpmndi:BPMNLabel>
          <dc:Bounds x="-19" y="226" width="24" height="12" />
        </bpmndi:BPMNLabel>
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="EndEvent_0pmmvym_di" bpmnElement="EndEvent_0pmmvym">
        <dc:Bounds x="774" y="190" width="36" height="36" />
        <bpmndi:BPMNLabel>
          <dc:Bounds x="780" y="230" width="25" height="12" />
        </bpmndi:BPMNLabel>
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="SubProcess_0soh6g2_di" bpmnElement="SubProcess_0soh6g2">
        <dc:Bounds x="50" y="168" width="100" height="80" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="SubProcess_1b63nft_di" bpmnElement="SubProcess_1b63nft">
        <dc:Bounds x="188" y="168" width="100" height="80" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="SubProcess_1clh0zw_di" bpmnElement="SubProcess_1clh0zw">
        <dc:Bounds x="334" y="168" width="100" height="80" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="SubProcess_0zkk1v1_di" bpmnElement="SubProcess_0zkk1v1" bioc:stroke="#43A047" bioc:fill="#C8E6C9">
        <dc:Bounds x="489" y="168" width="100" height="80" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="SubProcess_0sgwmdz_di" bpmnElement="SubProcess_0sgwmdz">
        <dc:Bounds x="640" y="168" width="100" height="80" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNEdge id="SequenceFlow_084thii_di" bpmnElement="SequenceFlow_084thii">
        <di:waypoint xsi:type="dc:Point" x="11" y="208" />
        <di:waypoint xsi:type="dc:Point" x="50" y="208" />
        <bpmndi:BPMNLabel>
          <dc:Bounds x="-13.5" y="187" width="0" height="12" />
        </bpmndi:BPMNLabel>
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="SequenceFlow_0tzl08w_di" bpmnElement="SequenceFlow_0tzl08w">
        <di:waypoint xsi:type="dc:Point" x="740" y="208" />
        <di:waypoint xsi:type="dc:Point" x="774" y="208" />
        <bpmndi:BPMNLabel>
          <dc:Bounds x="712" y="187" width="0" height="12" />
        </bpmndi:BPMNLabel>
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="SequenceFlow_0a0w8mf_di" bpmnElement="SequenceFlow_0a0w8mf">
        <di:waypoint xsi:type="dc:Point" x="150" y="208" />
        <di:waypoint xsi:type="dc:Point" x="188" y="208" />
        <bpmndi:BPMNLabel>
          <dc:Bounds x="124" y="187" width="0" height="12" />
        </bpmndi:BPMNLabel>
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="SequenceFlow_03xkd8o_di" bpmnElement="SequenceFlow_03xkd8o">
        <di:waypoint xsi:type="dc:Point" x="288" y="208" />
        <di:waypoint xsi:type="dc:Point" x="334" y="208" />
        <bpmndi:BPMNLabel>
          <dc:Bounds x="266" y="187" width="0" height="12" />
        </bpmndi:BPMNLabel>
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="SequenceFlow_18jblie_di" bpmnElement="SequenceFlow_18jblie">
        <di:waypoint xsi:type="dc:Point" x="434" y="208" />
        <di:waypoint xsi:type="dc:Point" x="489" y="208" />
        <bpmndi:BPMNLabel>
          <dc:Bounds x="417.5" y="187" width="0" height="12" />
        </bpmndi:BPMNLabel>
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="SequenceFlow_1fg9pxa_di" bpmnElement="SequenceFlow_1fg9pxa">
        <di:waypoint xsi:type="dc:Point" x="589" y="208" />
        <di:waypoint xsi:type="dc:Point" x="640" y="208" />
        <bpmndi:BPMNLabel>
          <dc:Bounds x="570.5" y="187" width="0" height="12" />
        </bpmndi:BPMNLabel>
      </bpmndi:BPMNEdge>
    </bpmndi:BPMNPlane>
  </bpmndi:BPMNDiagram>
</bpmn:definitions>


GuV- und Bilanzerstellung


<?xml version="1.0" encoding="UTF-8"?>
<bpmn:definitions xmlns:bpmn="http://www.omg.org/spec/BPMN/20100524/MODEL" xmlns:bpmndi="http://www.omg.org/spec/BPMN/20100524/DI" xmlns:di="http://www.omg.org/spec/DD/20100524/DI" xmlns:dc="http://www.omg.org/spec/DD/20100524/DC" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" id="Definitions_1" targetNamespace="http://bpmn.io/schema/bpmn" exporter="Camunda Modeler" exporterVersion="1.11.2">
  <bpmn:collaboration id="Collaboration_0c3am1q">
    <bpmn:participant id="Participant_0uheumo" name="GuV- und Bilanzerstellung" processRef="Process_1" />
  </bpmn:collaboration>
  <bpmn:process id="Process_1" isExecutable="true">
    <bpmn:startEvent id="StartEvent_0q45toy" name="Jahresende">
      <bpmn:outgoing>SequenceFlow_1kzde4l</bpmn:outgoing>
      <bpmn:timerEventDefinition />
    </bpmn:startEvent>
    <bpmn:userTask id="UserTask_0jk9n4m" name="       Aufwände und Erträge ermitteln">
      <bpmn:incoming>SequenceFlow_1kzde4l</bpmn:incoming>
      <bpmn:outgoing>SequenceFlow_1efbpog</bpmn:outgoing>
    </bpmn:userTask>
    <bpmn:userTask id="UserTask_0gpguf3" name="Konten-Salden ermitteln">
      <bpmn:incoming>SequenceFlow_1dak2io</bpmn:incoming>
      <bpmn:outgoing>SequenceFlow_1m97c9e</bpmn:outgoing>
    </bpmn:userTask>
    <bpmn:userTask id="UserTask_0zld1jh" name="Bilanz abschließen">
      <bpmn:incoming>SequenceFlow_12rkhb0</bpmn:incoming>
      <bpmn:outgoing>SequenceFlow_01590oj</bpmn:outgoing>
    </bpmn:userTask>
    <bpmn:endEvent id="EndEvent_1e4rx8e" name="Bilanz erstellt">
      <bpmn:incoming>SequenceFlow_01590oj</bpmn:incoming>
      <bpmn:signalEventDefinition />
    </bpmn:endEvent>
    <bpmn:serviceTask id="ServiceTask_1al37bu" name="GuV-Rechnung durchführen">
      <bpmn:incoming>SequenceFlow_1efbpog</bpmn:incoming>
      <bpmn:outgoing>SequenceFlow_0br8rzd</bpmn:outgoing>
    </bpmn:serviceTask>
    <bpmn:serviceTask id="ServiceTask_1nox93u" name="    GuV-Saldo im Eig. Kapital buchen">
      <bpmn:incoming>SequenceFlow_0br8rzd</bpmn:incoming>
      <bpmn:outgoing>SequenceFlow_1dak2io</bpmn:outgoing>
    </bpmn:serviceTask>
    <bpmn:serviceTask id="ServiceTask_1nzwlm0" name="Salden in die Bilanz übertragen">
      <bpmn:incoming>SequenceFlow_1m97c9e</bpmn:incoming>
      <bpmn:outgoing>SequenceFlow_12rkhb0</bpmn:outgoing>
    </bpmn:serviceTask>
    <bpmn:sequenceFlow id="SequenceFlow_1kzde4l" sourceRef="StartEvent_0q45toy" targetRef="UserTask_0jk9n4m" />
    <bpmn:sequenceFlow id="SequenceFlow_1efbpog" sourceRef="UserTask_0jk9n4m" targetRef="ServiceTask_1al37bu" />
    <bpmn:sequenceFlow id="SequenceFlow_1dak2io" sourceRef="ServiceTask_1nox93u" targetRef="UserTask_0gpguf3" />
    <bpmn:sequenceFlow id="SequenceFlow_1m97c9e" sourceRef="UserTask_0gpguf3" targetRef="ServiceTask_1nzwlm0" />
    <bpmn:sequenceFlow id="SequenceFlow_12rkhb0" sourceRef="ServiceTask_1nzwlm0" targetRef="UserTask_0zld1jh" />
    <bpmn:sequenceFlow id="SequenceFlow_01590oj" sourceRef="UserTask_0zld1jh" targetRef="EndEvent_1e4rx8e" />
    <bpmn:sequenceFlow id="SequenceFlow_0br8rzd" sourceRef="ServiceTask_1al37bu" targetRef="ServiceTask_1nox93u" />
  </bpmn:process>
  <bpmndi:BPMNDiagram id="BPMNDiagram_1">
    <bpmndi:BPMNPlane id="BPMNPlane_1" bpmnElement="Collaboration_0c3am1q">
      <bpmndi:BPMNShape id="Participant_0uheumo_di" bpmnElement="Participant_0uheumo">
        <dc:Bounds x="-284" y="53" width="1132" height="246" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="StartEvent_0q45toy_di" bpmnElement="StartEvent_0q45toy">
        <dc:Bounds x="-206" y="163" width="36" height="36" />
        <bpmndi:BPMNLabel>
          <dc:Bounds x="-217" y="203" width="58" height="12" />
        </bpmndi:BPMNLabel>
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="UserTask_0jk9n4m_di" bpmnElement="UserTask_0jk9n4m">
        <dc:Bounds x="-128" y="141" width="100" height="80" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="UserTask_0gpguf3_di" bpmnElement="UserTask_0gpguf3">
        <dc:Bounds x="325" y="141" width="100" height="80" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="UserTask_0zld1jh_di" bpmnElement="UserTask_0zld1jh">
        <dc:Bounds x="624" y="141" width="100" height="80" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="EndEvent_1e4rx8e_di" bpmnElement="EndEvent_1e4rx8e">
        <dc:Bounds x="760" y="163" width="36" height="36" />
        <bpmndi:BPMNLabel>
          <dc:Bounds x="745" y="203" width="65" height="12" />
        </bpmndi:BPMNLabel>
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="ServiceTask_1al37bu_di" bpmnElement="ServiceTask_1al37bu">
        <dc:Bounds x="24" y="141" width="100" height="80" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="ServiceTask_1nox93u_di" bpmnElement="ServiceTask_1nox93u">
        <dc:Bounds x="178" y="141" width="100" height="80" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="ServiceTask_1nzwlm0_di" bpmnElement="ServiceTask_1nzwlm0">
        <dc:Bounds x="477" y="141" width="100" height="80" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNEdge id="SequenceFlow_1kzde4l_di" bpmnElement="SequenceFlow_1kzde4l">
        <di:waypoint xsi:type="dc:Point" x="-170" y="181" />
        <di:waypoint xsi:type="dc:Point" x="-128" y="181" />
        <bpmndi:BPMNLabel>
          <dc:Bounds x="-194" y="160" width="0" height="12" />
        </bpmndi:BPMNLabel>
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="SequenceFlow_1efbpog_di" bpmnElement="SequenceFlow_1efbpog">
        <di:waypoint xsi:type="dc:Point" x="-28" y="181" />
        <di:waypoint xsi:type="dc:Point" x="24" y="181" />
        <bpmndi:BPMNLabel>
          <dc:Bounds x="-47" y="160" width="0" height="12" />
        </bpmndi:BPMNLabel>
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="SequenceFlow_1dak2io_di" bpmnElement="SequenceFlow_1dak2io">
        <di:waypoint xsi:type="dc:Point" x="278" y="181" />
        <di:waypoint xsi:type="dc:Point" x="325" y="181" />
        <bpmndi:BPMNLabel>
          <dc:Bounds x="256.5" y="160" width="0" height="12" />
        </bpmndi:BPMNLabel>
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="SequenceFlow_1m97c9e_di" bpmnElement="SequenceFlow_1m97c9e">
        <di:waypoint xsi:type="dc:Point" x="425" y="181" />
        <di:waypoint xsi:type="dc:Point" x="477" y="181" />
        <bpmndi:BPMNLabel>
          <dc:Bounds x="406" y="160" width="0" height="12" />
        </bpmndi:BPMNLabel>
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="SequenceFlow_12rkhb0_di" bpmnElement="SequenceFlow_12rkhb0">
        <di:waypoint xsi:type="dc:Point" x="577" y="181" />
        <di:waypoint xsi:type="dc:Point" x="624" y="181" />
        <bpmndi:BPMNLabel>
          <dc:Bounds x="555.5" y="160" width="0" height="12" />
        </bpmndi:BPMNLabel>
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="SequenceFlow_01590oj_di" bpmnElement="SequenceFlow_01590oj">
        <di:waypoint xsi:type="dc:Point" x="724" y="181" />
        <di:waypoint xsi:type="dc:Point" x="760" y="181" />
        <bpmndi:BPMNLabel>
          <dc:Bounds x="697" y="160" width="0" height="12" />
        </bpmndi:BPMNLabel>
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="SequenceFlow_0br8rzd_di" bpmnElement="SequenceFlow_0br8rzd">
        <di:waypoint xsi:type="dc:Point" x="124" y="181" />
        <di:waypoint xsi:type="dc:Point" x="178" y="181" />
        <bpmndi:BPMNLabel>
          <dc:Bounds x="106" y="160" width="0" height="12" />
        </bpmndi:BPMNLabel>
      </bpmndi:BPMNEdge>
    </bpmndi:BPMNPlane>
  </bpmndi:BPMNDiagram>
</bpmn:definitions>


Hauptbuchhaltung