Dieser Beitrag ist auch verfügbar auf: English German

Inventory – end – business year

[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Inventur am Ende des Wirtschaftsjahres” alignment=”left”][/ultimate_heading][vc_separator css=”.vc_custom_1543831910217{margin-bottom: 20px !important;}”]

The obligation to take inventory

results from Sections 240 and 241a of the German Commercial Code and Sections 140 and 141 of the German Fiscal Code. According to these regulations, financial statements are to be prepared on the basis of annual inventories. Accordingly, an inventory is only required if the balance sheet is drawn up. Proper inventory is a prerequisite for the regularity of accounting. In case of improper accounting, the tax office may estimate the profit partially or completely.

The inventory must allow for verification of quantities and assessed values. It is therefore necessary to include the following information about each item in the inventory:

  • the quantity (measure, number, weight),
  • the comprehensible designation of the assets (type, size, item number),
  • the value of the unit of measurement.

To assist with inventory work, guidance is summarized in the attached appendix in our Information Letter 12/2018.
(Register with us and you will receive the latest information letter from us free of charge).

Our next two posts, later this week, will deal extensively with this topic!

[vc_masonry_media_grid grid_id=”vc_gid:1543832666202-fa702be4-7d16-6″ include=”6226,6225,6224″][vc_message]

A) Newsletter order

Always be well informed, do not miss any news! With our newsletter service you will always receive current information about our office and this conveniently by e-mail (e.g. changed opening hours, etc.). Of course, you can easily unsubscribe from the newsletter at any time. At the end of each newsletter you will find a corresponding unsubscribe link. To do this, simply enter your e-mail address…

B) Subscribe to information letter

Convenient by e-mail. To subscribe, simply enter your email address and you will be sent the latest version of our information letter.
Your advantage when registering: You will always receive this up to date at the beginning of each month.

C) Subscribe to blog via email

Enter your email address to subscribe to this blog and receive notifications of new posts via email.