diff --git a/app/Http/Controllers/PersonTargetsController.php b/app/Http/Controllers/PersonTargetsController.php
new file mode 100644
index 0000000..f73f8b8
--- /dev/null
+++ b/app/Http/Controllers/PersonTargetsController.php
@@ -0,0 +1,110 @@
+<?php
+
+namespace App\Http\Controllers;
+
+use App\PersonTarget;
+use Illuminate\Http\Request;
+
+class PersonTargetsController extends Controller
+{
+    /**
+     * Display a listing of the resource.
+     *
+     * @return \Illuminate\Http\Response
+     */
+    public function index()
+    {
+        $personTargets['receivables'] = PersonTarget::receivable();
+        $personTargets['debts'] = PersonTarget::debt();
+
+        foreach ($personTargets as $personTargetsList) {
+            $personTargetsList->load('person:id,name_or_company,surname',
+                                     'ioType:id,factor',
+                                     'actuals:id,person_target_id,account_type_id,amount',
+                                     'actuals.accountType:id,account_class_id',
+                                     'actuals.accountType.accountClass:id,io_type_id',
+                                     'actuals.accountType.accountClass.ioType:id,factor');
+        }
+
+        return view('personTargets.index', compact('personTargets'));
+    }
+
+    /**
+     * Show the form for creating a new resource.
+     *
+     * @return \Illuminate\Http\Response
+     */
+    public function create()
+    {
+        //
+    }
+
+    /**
+     * Store a newly created resource in storage.
+     *
+     * @param  \Illuminate\Http\Request  $request
+     * @return \Illuminate\Http\Response
+     */
+    public function store(Request $request)
+    {
+        //
+    }
+
+    /**
+     * Display the specified resource.
+     *
+     * @param  \App\PersonTarget  $personTarget
+     * @return \Illuminate\Http\Response
+     */
+    public function show(PersonTarget $personTarget)
+    {
+        //
+    }
+
+    /**
+     * Show the form for editing the specified resource.
+     *
+     * @param  \App\PersonTarget  $personTarget
+     * @return \Illuminate\Http\Response
+     */
+    public function edit(PersonTarget $personTarget)
+    {
+        //
+    }
+
+    /**
+     * Update the specified resource in storage.
+     *
+     * @param  \Illuminate\Http\Request  $request
+     * @param  \App\PersonTarget  $personTarget
+     * @return \Illuminate\Http\Response
+     */
+    public function update(Request $request, PersonTarget $personTarget)
+    {
+        //
+    }
+
+    /**
+     * Show the dialog for deleting the specified resource.
+     *
+     * @param  \App\PersonTarget $personTarget
+     * @return \Illuminate\Http\Response
+     */
+    public function delete(PersonTarget $personTarget)
+    {
+        return view('personTargets.delete', compact('personTarget'));
+    }
+    
+    /**
+     * Remove the specified resource from storage.
+     *
+     * @param  \App\PersonTarget  $personTarget
+     * @return \Illuminate\Http\Response
+     */
+    public function destroy(PersonTarget $personTarget)
+    {
+        $personTarget->delete();
+
+        return redirect('/targets');
+    }
+}
diff --git a/resources/views/layout/nav.blade.php b/resources/views/layout/nav.blade.php
index 95e1a5f..293ff73 100644
--- a/resources/views/layout/nav.blade.php
+++ b/resources/views/layout/nav.blade.php
@@ -2,4 +2,5 @@
     <li><a href='/bookings/year-{{ date('Y') }}'>Kassenbuch</a></li>
     <li><a href='/people'>Personen</a></li>
     <li><a href='/projects/'>Projekte</a></li>
+    <li><a href='/targets/'>F / V</a></li>
 </ul>
diff --git a/resources/views/personTargets/delete.blade.php b/resources/views/personTargets/delete.blade.php
new file mode 100644
index 0000000..90065fe
--- /dev/null
+++ b/resources/views/personTargets/delete.blade.php
@@ -0,0 +1,34 @@
+@extends('layout.master')
+
+@section('title', 'Zahlungsverflichtung löschen')
+
+@section('subnav')
+    <a href='{{ url()->previous() }}'>Zurück</a>
+@endsection
+
+@section('content')
+    <h2>@yield('title')</h2>
+    <form action='/targets/{{ $personTarget->id }}' method='post'>
+        {{ method_field('delete') }}
+        {{ csrf_field() }}
+        <p>Soll folgende Zahlungsverpflichtung wirklich gelöscht werden?</p>
+
+        <table border='1'>
+            <tr>
+                <th>Datum</th>
+                <th>Position</th>
+                <th>Person / Firma</th>
+                <th>Betrag</th>
+            </tr>
+            <tr>
+                <td>{{ formatDate($personTarget->date) }}</td>
+                <td>{{ $personTarget->reference }}</td>
+                <td>{{ $personTarget->person->fullName() }}</td>
+                <td>{{ $personTarget->signedAmount() }}</td>
+            </tr>
+        </table>
+
+        <button type="submit" id="submit">Ja</button>
+    </form>
+@endsection
+
diff --git a/resources/views/personTargets/index.blade.php b/resources/views/personTargets/index.blade.php
new file mode 100644
index 0000000..10e30e3
--- /dev/null
+++ b/resources/views/personTargets/index.blade.php
@@ -0,0 +1,63 @@
+@extends('layout.master')
+
+@section('title', 'Forderungen und Verbindlichkeiten')
+
+@section('subnav')
+    <a href='/targets/create'>Neue Forderung / Verbindlichkeit</a>
+@endsection
+
+@section('content')
+    <h2>@yield('title')</h2>
+    <h3>Offene Verbindlichkeiten</h3>
+    <table border='1'>
+        <tr>
+            <th>Datum</th>
+            <th>Position</th>
+            <th>Person / Firma</th>
+            <th>Soll</th>
+            <th>Ist</th>
+            <th>Differenz</th>
+            <th>Aktion</th>
+        </tr>
+        @foreach ($personTargets['debts'] as $personTarget)
+            <tr>
+                <td>{{ formatDate($personTarget->date) }}</td>
+                <td>{{ $personTarget->reference }}</td>
+                <td>{{ $personTarget->person->fullName() }}</td>
+                <td>{!! formatAmount($personTarget->signedAmount()) !!}</td>
+                <td>{!! formatAmount($personTarget->actualsSum()) !!}</td>
+                <td>{!! formatAmount($personTarget->difference()) !!}</td>
+                <td>
+                    <a href='/targets/{{ $personTarget->id }}'>Anzeigen</a><br />
+                    <a href='/targets/{{ $personTarget->id }}/edit'>Bearbeiten</a><br />
+                    <a href='/targets/{{ $personTarget->id }}/delete'>Löschen</a>
+                </td>
+            </tr>
+        @endforeach
+    </table>
+    <h3>Offene Forderungen</h3>
+    <table border='1'>
+        <tr>
+            <th>Datum</th>
+            <th>Position</th>
+            <th>Person / Firma</th>
+            <th>Betrag</th>
+            <th>Aktion</th>
+        </tr>
+        @foreach ($personTargets['receivables'] as $personTarget)
+            <tr>
+                <td>{{ formatDate($personTarget->date) }}</td>
+                <td>{{ $personTarget->reference }}</td>
+                <td>{{ $personTarget->person->fullName() }}</td>
+                <td>{!! formatAmount($personTarget->signedAmount()) !!}</td>
+                <td>{!! formatAmount($personTarget->actualsSum()) !!}</td>
+                <td>{!! formatAmount($personTarget->difference()) !!}</td>
+                <td>
+                    <a href='/targets/{{ $personTarget->id }}'>Anzeigen</a><br />
+                    <a href='/targets/{{ $personTarget->id }}/edit'>Bearbeiten</a><br />
+                    <a href='/targets/{{ $personTarget->id }}/delete'>Löschen</a>
+                </td>
+            </tr>
+        @endforeach
+    </table>
+@endsection
diff --git a/routes/web.php b/routes/web.php
index 90a7912..77d94d1 100644
--- a/routes/web.php
+++ b/routes/web.php
@@ -50,3 +50,16 @@ Route::delete('/projects/{project}', 'ProjectsController@destroy');
 
 Route::get('/projects/{project}/edit', 'ProjectsController@edit');
 Route::get('/projects/{project}/delete', 'ProjectsController@delete');
+
+/******************************************************************************
+ * PERSON TARGETS                                                             *
+ ******************************************************************************/
+Route::get('/targets', 'PersonTargetsController@index');
+Route::post('/targets', 'PersonTargetsController@store');
+
+Route::get('/targets/create', 'PersonTargetsController@create');
+Route::patch('/targets/{personTarget}', 'PersonTargetsController@update');
+Route::delete('/targets/{personTarget}', 'PersonTargetsController@destroy');
+
+Route::get('/targets/{personTarget}/edit', 'PersonTargetsController@edit');
+Route::get('/targets/{personTarget}/delete', 'PersonTargetsController@delete');