{"text_format":"1","workbook":"xlsx","n_sheets":19,"sheets":["Einnahme-Überschuss Rechnung","Erfassungsblatt","Buchungsbeleg","Kontenübersicht","Berechnung Reisekosten_VpflP","Sage","Ermittlung der Umsatzsteuer","Kreise","Tabelle1","Tabelle2","Tabelle3","Tabelle4","Tabelle5","Tabelle6","Tabelle7","Tabelle8","Tabelle9","Tabelle10","Tabelle11"],"not_rendered":{"charts":0,"images":5,"macros":1,"external_links":0,"defined_names":6,"comments":3,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Einnahme-Überschuss Rechnung","index":0,"n_rows":63,"n_cols":7,"rows_kept":63,"cut":false,"hidden":false,"merged":[[0,0,0,2]]}
["Einnahme-Überschuß-Rechnung …...per       ",null,null,{"$f":"Buchungsbeleg!$L$3","v":{"$error":"#N/A"}},"Kreis:",{"$f":"Buchungsbeleg!$M$1","v":{"$error":"#N/A"}}]
[]
["Bitte nur Bruttobeträge eintragen!","Art der Veranstaltung","ideeller Bereich","Vermögensverwaltung","Zweckbetrieb","wirtschaftlicher Geschäftsbetrieb"]
["Einnahmen:","BITTE AUSWÄHLEN","EUR","EUR","EUR","EUR","Konten:"]
["Start-/Meldegelder",null,null,null,null,null,68000]
["Eintrittsgelder",null,null,null,null,null,43006]
["Anzeigenerlöse",null,null,null,null,null,44007]
["Verkauf Speisen u Getränke",null,null,null,null,null,44010]
["Sponsoren-Bandenwerbung",null,null,null,null,null,44003]
["Verkauf Zeitschriften",null,null,null,null,null,43008]
["Zuschüsse (echte)",null,null,null,null,null,42007]
["Zuschüsse (mit Auflagen)"]
["Spenden",null,null,null,null,null,49710]
["Sonst. Einn. Inventarverkauf",null,null,null,null,null,48490]
["SUMME:",null,{"$f":"SUM(C5:C14)","v":0},{"$f":"SUM(D5:D14)","v":0},0,0]
[]
["Ausgaben:","BITTE AUSWÄHLEN","EUR","EUR","EUR","EUR","Konten:"]
["Porto stfr.",null,null,null,null,null,68000]
["Porto steuerpfl.",null,null,null,null,null,68001]
["Telefon/Internet",null,null,null,null,null,68050]
["Pkw-Kilometergeld",null,null,null,null,null,66680]
["Miete Fremdfahrzeuge",null,null,null,null,null,65950]
["Verpflegungspauschale lt. Satzung",null,null,null,null,null,66640]
["Übernachtungsaufwand",null,null,null,null,null,66600]
["Bewirtungskosten Fußballkreise",null,null,null,null,null,66401]
["Bürobedarf",null,null,null,null,null,68150]
["Sportmaterial bis 150 EUR",null,null,null,null,null,63001]
["Auslagenersatz für ehrenamtl.VBMA",null,null,null,null,null,66302]
["Druckkosten",null,null,null,null,null,67801]
["Raummieten",null,null,null,null,null,63050]
["Repräsentationskosten",null,null,null,null,null,66300]
["SR-Spesen lt. Schiedsrichterordnung",null,null,null,null,null,63022]
["Meisterschaftsehrungen und Pokale",null,null,null,null,null,63005]
[]
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["Vorsteueranteil (hier nichts eintragen!)"]
["SUMME:",null,{"$f":"SUM(C18:C60)","v":0},{"$f":"SUM(D18:D60)","v":0},0,{"$f":"SUM(F18:F59)","v":0}]
[]
["ERGEBNIS:",null,{"$f":"C15-C61","v":0},{"$f":"D15-D61","v":0},0,0]

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["Abrechnungsprogramm Stand 01.01.22",null,null,null,null,null,null,null,"bitte Kreisnummer eingeben",null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(L1,Kreise!A2:B33,2)","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bitte mit Kontoauszug abstimmen"]
[]
["Dat:",null,null,null,"Quartal",null,{"$f":"YEAR(TODAY())","v":2022},null,"Verbindlichkeiten Jahresende",null,null,null,{"$f":"Buchungsbeleg!L1","v":"KREIS"},{"$f":"Buchungsbeleg!M1","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I609","v":0}]
["  (bitte beanworten ) Existiert ein Förderverein im KRS ?",null,null,null,null,"bitte Ja oder Nein eintragen",null,null,"zusätzlich bitte hier die KZ 1 eingeben",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anfangssaldo des Bankkontos",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Endsaldo des Bankkontos"]
[{"$f":"IF(E4=\"NEIN\", \"Bitte folgende Anlage beachten ggf. ausfüllen, falls zutreffend!!\",\"\")","v":""}]
["Für die Berechnung der Vpfl-Pauschalen bzw. Fahrtkosten Pkw existiert ein sep. Berechnungsblatt!",null,null,null,null,null,null,null,null,"AUSGABEN (bitte Bruttobeträge eingeben)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"INVESTITIONEN",null,null,null,null,null,null,null,null,null,null,null,null,null,"EINNAHMEN (Bitte Bruttobeträge eintragen)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lehrgangsgebühren"]
["Verwendungsnachweis",null,null,null,"Kontoauszugsnummer","Auszugdatum","Ausschuss","Einnahme= 1, Ausgabe= 2","Banksaldo","Ausgaben Vorjahr","Schiedsrichterkostenauslgeich","Geldtransit","Porto Ust","Platznutzungsgebühren","Telefon/Internet"," Verbandsaufsicht","pauschaler Aufwandsersatz für ehrenamtliche Mitarbeiter","Porto steuerfrei","Miete Fremdfahrzeuge","Druckkosten Sportbekleidung",null,"Basiswert","Umsatzsteuer","abziehbarer Teil Vorsteuer","Nettokosten","Sportbekleidung",null,"Basiswert","Umsatzsteuer","abziehbarer Teil Vorsteuer","Nettokosten","Pkw-Kilometergeld","Geschenke",null,"Basiswert","Umsatzsteuer","abziehbarer Teil Vorsteuer","Nettokosten","Verpflegungspauschale lt. Satzung","Übernachtungsaufwand",null,"Basiswert","Umsatzsteuer","abziehbarer Teil Vorsteuer","Nettokosten","Bewirtungskosten Fußballkreise",null,"Basiswert","Umsatzsteuer","abziehbarer Teil Vorsteuer","Nettokosten","Bürobedarf",null,"Basiswert","Umsatzsteuer","abziehbarer Teil Vorsteuer","Nettokosten","Sportmaterial bis 150 EUR",null,"Basiswert","Umsatzsteuer","abziehbarer Teil Vorsteuer","Nettokosten","Sonstiger Betriebsbedarf",null,"Basiswert","Umsatzsteuer","abziehbarer Teil Vorsteuer","Nettokosten","Reparaturen Betriebs- u.Geschäfts-ausstattung",null,"Basiswert","Umsatzsteuer","abziehbarer Teil Vorsteuer","Nettokosten","Honorare",null,"Basiswert","Umsatzsteuer","abziehbarer Teil Vorsteuer","Nettokosten","Druckkosten",null,"Basiswert","Umsatzsteuer","abziehbarer Teil Vorsteuer","Nettokosten","Wartungskosten Hard- und Software",null,"Basiswert","Umsatzsteuer","abziehbarer Teil Vorsteuer","Nettokosten","Nebenkosten Banken","Versicherungen","Raummieten",null,"Basiswert","Umsatzsteuer","abziehbarer Teil Vorsteuer","Nettokosten","Repräsentationskosten",null,"Basiswert","Umsatzsteuer","abziehbarer Teil Vorsteuer","Nettokosten","Aktive Rechnungsabgrenzung","SR-Spesen lt. Schiedsrichterordnung","Meisterschaftsehrungen und Pokale",null,"Basiswert","Umsatzsteuer","abziehbarer Teil Vorsteuer","Nettokosten","Ehrungen Kreisebene","abziehbare Vorsteuer","Anschaffung geringwertige Wirtschaftsgüter (bis 800 EUR)",null,"Basiswert","Umsatzsteuer","abziehbarer Teil Vorsteuer","Nettokosten","Sonstige Betriebs- und Geschäftsausstattung Kreise",null,"Basiswert","Umsatzsteuer","abziehbarer Teil Vorsteuer","Nettokosten","abziehbare Vorsteuer","SUMME der Ausgaben","Einnahmen Vorjahr","Geldtransit","Passive Rechnungsabgrenzung \n(PRAP) steuerfrei","PRAP  19 % bitte beachten:\nBeträge werden brutto","(nicht belegt)","Sponsoring","Anzeigenerlöse","Warenverkauf","Inventarverkauf","Eintrittsgelder ","Spielbetrieb","Verkauf von Zeitschriften","Mitglieds- und Sonderbeiträge","Start- und Meldegelder","Zuschüsse","Bitte Kennziffer eingeben! \n1= Ausbildung, 2= Fortbildung\n","Lehrgangsgebühren","Ausbildung\n","Fortbildung","SUMME der Einnahmen","SUMME der Einnahmen"]
["Name",null,"Vorname, ","Verwendungszweck (Rg-Nr. u. Zeitraum)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7/19%",null,null,null,null,null,"7/19%",null,null,null,null,null,null,"7/19%",null,null,null,null,null,null,"7/19%",null,null,null,null,null,"7/19%",null,null,null,null,null,"7/19%",null,null,null,null,null,"7/19%",null,null,null,null,null,"7/19%",null,null,null,null,null,"7/19%",null,null,null,null,null,"7/19%",null,null,null,null,null,"7/19%",null,null,null,null,null,"7/19%",null,null,null,null,null,null,null,"7/19%",null,null,null,null,null,"7/19%",null,null,null,null,null,null,null,"7/19%",null,null,null,null,null,null,null,"7/19%",null,null,null,null,null,"7/19%"]
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[]
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[null,null,null,null,null,null,null,null,null,"Zugänge (Einnahmen):",{"$f":"Erfassungsblatt!EV610","v":0},"(lt. Eingabeblatt)"]
[null,null,null,null,null,null,null,null,null,"Abgänge:(Ausgaben):",{"$f":"Erfassungsblatt!EA610","v":0},"(lt. Eingabeblatt)"]
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{"sheet":"Kontenübersicht","index":3,"n_rows":37,"n_cols":12,"rows_kept":37,"cut":false,"hidden":true,"merged":[]}
["Betriebsausgaben ",null,null,null,null,null,null,null,"Betriebseinnahmen"]
["Kontenbezeichnung",null,null,null,null,null,"Konto",null,"Kontenbezeichnung",null,null,"Konto"]
["Ausgaben des Vorjahres",null,null,null,null,null,"0138..",null,"Einnahmen des Vorjahres",null,null,"0138.."]
["Schiedsrichterkostenausgleich",null,null,null,null,null,13706,null,"Geldtransit",null,null,14602]
["Geldtransit",null,null,null,null,null,14602,null,"Sponsoring",null,null,44003]
["Kosten für Verbandsaufsicht (nur bei Weiterbelastung an die Vereine)",null,null,null,null,null,63021,null,"Anzeigenerlöse",null,null,44007]
["Porto stfr.",null,null,null,null,null,68000,null,"Warenverkauf",null,null,44010]
["Porto steuerpfl.",null,null,null,null,null,68001,null,"Inventarverkauf",null,null,48450]
["Telefon/Internet",null,null,null,null,null,68050,null,"Eintrittsgelder",null,null,43006]
["Pkw-Kilometergeld",null,null,null,null,null,66680,null,"Spielbetrieb",null,null,43007]
["Miete Fremdfahrzeuge",null,null,null,null,null,65950,null,"Verkauf von Zeitschriften",null,null,43008]
["Verpflegungspauschale lt. Satzung",null,null,null,null,null,null,null,"Mitglieds- und Sonderbeiträge",null,null,40002]
["Übernachtungsaufwand",null,null,null,null,null,66600,null,"Start- und Meldegelder",null,null,40010]
["Bewirtungskosten Fußballkreise",null,null,null,null,null,66401,null,"Lehrgangsgebühren",null,null,41101]
["Bürobedarf",null,null,null,null,null,68150,null,"Zuschüsse",null,null,42007]
["Sportmaterial bis 150 EUR",null,null,null,null,null,63001,null,"Passive Rechnungsabgrenzung stfrei",null,null,39000]
["Ehrungen Kreisebene (Zuschuß HFV von max 200 EUR)",null,null,null,null,null,63024,null,"Passive Rechnungsabgrenzung 19 %",null,null,39001]
["Sonstiger Betriebsbedarf",null,null,null,null,null,68511]
["Reparaturen Betriebs- und Geschäftsausstattung",null,null,null,null,null,64700]
["Auslagenersatz für ehrenamtliche Mitarbeiter",null,null,null,null,null,66302]
["Druckkosten",null,null,null,null,null,67801]
["Wartungskosten Hard- und Software",null,null,null,null,null,64950]
["Nebenkosten Banken",null,null,null,null,null,68550]
["Versicherungen",null,null,null,null,null,64000]
["Raummieten",null,null,null,null,null,63050]
["Repräsentationskosten",null,null,null,null,null,66300]
["Aktive Rechnungsabgrenzung",null,null,null,null,null,19000]
["SR-Spesen lt. Schiedsrichterordnung",null,null,null,null,null,63022]
["Meisterschaftsehrungen und Pokale",null,null,null,null,null,63005]
["Anschaffung geringwertige Wirtschaftsgüter (bis 800 EUR) ",null,null,null,null,null,6735]
["Sonstige Betriebs- und Geschäftsausstattung Kreise",null,null,null,null,null,5060]
["Platzbenutzungsgebühren",null,null,null,null,null,63015]
["Honorare",null,null,null,null,null,63030]
["Sonstige Betriebs- und Geschäftsausstattung Kreise",null,null,null,null,null,63030]
["Druckkosten Sportbekleidung",null,null,null,null,null,63009]
["Sportbekleidung",null,null,null,null,null,63026]
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[]
["Hilfsberechnung","Fahrtkosten "]
["(dient nur zur Kontrolle)",null," Vpfl.-Pauschalen werden in der bisherigen Form nicht mehr gezahlt"]
["Fahrt- und Verpflegungskosten",null,null,"Fahrtkosten"]
["Name, Vorname des Verbandsmitarbeiters","Datum","Reiseziel","öff. Verk.","Pkw:","Km-Geld","Pkw-Fahrtkosten",null,"Anzahl\nMitfahrer"]
[null,null,null,null,null,{"$f":"$E6*0.3","v":0},{"$f":"$F6+$H6","v":0},{"$f":"$I6*0.02*$E6","v":0}]
[null,null,null,null,null,{"$f":"$E7*0.3","v":0},{"$f":"$F7+$H7","v":0},0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
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[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
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[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
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[]
[]
["Verpflegungsmehraufwendungen bei einer Abwesenheit von mehr als 24 Stunden werden mit einem Verpflegungssatz von 24 EUR vergütet. Diese Berechnung wurde nicht in das Blatt mit aufgenommen."]

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["Datum","BelegNr","Buchtext","KontoSoll","KontoHaben","Betrag","Steuerart","SC","KStSoll","KStHaben","KTrSoll","KTrHaben","Hinweis"]

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[]
["Wirtschaftlicher Geschäftsbetrieb","Bezeichnung:","Konto:","Betrag:","stpfl. Umsatz","UST"]
[]
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[]
[null,"Anzeigenerlöse",44007,{"$f":"Buchungsbeleg!BD52","v":0}]
[]
[null,"Warenverkauf",44010,{"$f":"Buchungsbeleg!BE52","v":0}]
[]
[null,"Inventarverkauf",48490,{"$f":"Buchungsbeleg!BF52","v":0},{"$f":"SUM(D6:D12)","v":0},{"$f":"E12/1.19*0.19","v":0},0.19]
["Zweckbetrieb"]
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[]
[null,"Spielbetrieb",43007,{"$f":"Buchungsbeleg!BH52","v":0}]
[]
[null,"Verkauf von",43008,{"$f":"Buchungsbeleg!BI52","v":0},{"$f":"SUM(D14:D18)","v":0},{"$f":"E18/1.07*0.07","v":0},7.0000000000000007E-2]
[null,"Zeitschriften",null,null,{"$f":"E12+E18","v":0},{"$f":"F12+F18","v":0},"Umsatzsteuer"]
["Ideeller Bereich"]
[null,"Mitglieds- und",40002,{"$f":"Buchungsbeleg!BJ52","v":0}]
[null,"Sonderbeiträge"]
[]
[null,"Start- und ",40010,{"$f":"Buchungsbeleg!BK52","v":0}]
[null,"Meldegelder"]
[]
[null,"Lehrgangsge-"]
[null,"bühren"]
[null,"dezentral",41101,{"$f":"Buchungsbeleg!BQ52","v":0}]
[null,"zentral",41103,{"$f":"Buchungsbeleg!#REF!","v":{"$error":"#REF!"}}]
[]
[null,null,"./. Vorsteuer ",null,null,{"$f":"Buchungsbeleg!AG52","v":0}]
[]
[null,null,"ERGEBNIS:",null,null,{"$f":"F19-F32","v":0}]

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[null,null,null,"KSt",null,"Bank",null,null,null,null,null,null,null,null,null,null,null,{"$f":"Erfassungsblatt!G3","v":2022}]
[1,"Kassel",1,"T1601",1,18472,1,13801,null,1,{"$f":"DATE(R2,Q2,P2)","v":"2022-03-31"},null,"Art der Veranstaltung:",null,null,31,3,{"$f":"$R$1","v":2022},null,null,"2021-03-31"]
[2,"Werra-Meißner",2,"T1602",2,18480,2,13802,null,2,{"$f":"DATE(R3,Q3,P3)","v":"2022-06-30"},null,"Mädchenfußballturnier",null,null,30,6,{"$f":"$R$1","v":2022},null,null,"2021-06-30"]
[4,"Schwalm-Eder",4,"T1603",4,18499,4,13804,null,3,{"$f":"DATE(R4,Q4,P4)","v":"2022-09-30"},null,"Jugendfußballturnier",null,null,30,9,2022,null,null,"2021-09-30"]
[7,"Waldeck",7,"T1604",7,18402,7,13807,null,4,{"$f":"DATE(R5,Q5,P5)","v":"2022-12-30"},null,"Seniorenfußballturnier",null,null,30,12,2022,null,null,"2021-12-30"]
[8,"Hofgeismar-Wolfhagen",8,"T1605",8,18410,8,13808,null,null,null,null,"Frauenfußballturnier"]
[10,"Marburg",10,"T1606",10,18429,10,13810,null,null,null,null,"Anlagenverkauf"]
[11,"Alsfeld",11,"T1607",11,18437,11,13811,null,63021,"T2000",null,"Erstellung Saisonbroschüre"]
[12,"Gießen",12,"T1608",12,18445,12,13812,null,null,null,null,"Zuschüsse Jugendbereich"]
[13,"Wetzlar",13,"T1609",13,18461,13,13813,null,null,null,null,"Zuschüsse Seniorenbereich"]
[15,"Dillenburg",15,"T1610",15,18470,15,13815,null,null,null,null,"Kommerz (Tombola)"]
[16,"Biedenkopf",16,"T1611",16,18488,16,13816,null,null,null,null,"Futsalturnier Herren"]
[17,"Frankenberg",17,"T1612",17,18400,17,13817,null,null,null,null,"Futsalturnier Frauen"]
[18,"Fulda",18,"T1613",18,18418,18,13818,null,null,null,null,"Kreisfußballtag"]
[19,"Schlüchtern",19,"T1614",19,18426,19,13819,null,null,null,null,"Kreisjugendtag"]
[21,"Lauterbach-Hünfeld",21,"T1615",21,18434,21,13821,null,null,null,null,"Kreisschiedsrichtertag"]
[22,"Hersfeld-Rotenburg",22,"T1616",22,18442,22,13822,null,null,null,null,"Verbandstag"]
[24,"Frankfurt",24,"T1617",24,18450,24,13824]
[25,"Friedberg",25,"T1618",25,18469,25,13825]
[26,"Büdingen",26,"T1619",26,18477,26,13826]
[27,"Gelnhausen",27,"T1620",27,18485,27,13827]
[28,"Hanau",28,"T1621",28,18493,28,13828]
[29,"Offenbach",29,"T1622",29,18407,29,13829]
[30,"Maintaunus",30,"T1632",30,18415,30,13830]
[31,"Hochtaunus",31,"T1623",31,18423,31,13831]
[33,"Darmstadt",33,"T1624",33,18431,33,13833]
[34,"Dieburg",34,"T1625",34,18440,34,13834]
[35,"Odenwald",35,"T1626",35,18458,35,13835]
[36,"Bergstraße",36,"T1627",36,18474,36,13836]
[37,"Groß-Gerau",37,"T1628",37,18482,37,13837]
[38,"Wiesbaden",38,"T1629",38,18490,38,13838]
[40,"Rheingau-Taunus",40,"T1630",40,18404,40,13840]
[41,"Limburg-Weilburg",41,"T1631",41,18412,41,13841]

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[]
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