SlideShare ist ein Scribd-Unternehmen logo
Inventar & Inventur
BWL-Wissen.net
Inventar
= Liste aller Vermögenswerte/Schulden eines
Unternehmers
- § 240 HGB i.V.m. §§ 140, 141 AO verpflichtet jeden
Kaufmann dazu
- bei: Beginn/Ende der kaufm. Tätigkeit
Übernahme eines Unternehmens
Abschluss jedes Geschäftsjahres
Inventar und Bilanz
- Inventar erfasst einzelne Sachwerte, die in
der Bilanz zu Bilanzposten
zusammengefasst werden
- bei Abweichungen von Soll- und
Istbeständen fließt Differenz in Gewinn- und
Verlustrechnung mitein
Inventur
= der Vorgang, durch Zählen, Wiegen,
Messen eine Bestandsaufnahme zu erstellen
- durch die Inventur entsteht das Inventar!
Inventurarten
Stichtagsinventur: wird an einem bestimmten Tag durchgeführt
(meistens Jahresabschluss)
Verlegte Inventur: letzten drei Monate vor dem Bilanzstichtag
Permanente Inventur: wird einmal im Jahr in einem beliebigen
Zeitraum durchgeführt
Stichprobeninventur: Bestand wird nach Art, Menge und Wert
ermittelt
Differenzen bei der Inventur
- bei Differenzen müssen die Buchstände
angepasst werden
- falsche Kommissionierung, Diebstahl oder
fehlerhafte Buchführung können Gründe
sein
Zusammenfassung
- ein Inventar ist die Liste aller Vermögenswerte und Schulden
- die dort aufgelisteten Sachwerte werden in der Bilanz zu Bilanzposten
zusammengefassst
- es gibt verschieden Arten der Inventur
- bei Differenzen müssen Buchstände angepasst werden
Weiter Infos unter: www.bwl-wissen.net/definition/inventar
www.bwl-wissen.net/definition/inventur
BWL-Wissen.net
Viel Spaß und Erfolg
beim Lernen von
Betriebswirtschaft!

Weitere ähnliche Inhalte

Empfohlen

2024 State of Marketing Report – by Hubspot
2024 State of Marketing Report – by Hubspot2024 State of Marketing Report – by Hubspot
2024 State of Marketing Report – by Hubspot
Marius Sescu
 
Everything You Need To Know About ChatGPT
Everything You Need To Know About ChatGPTEverything You Need To Know About ChatGPT
Everything You Need To Know About ChatGPT
Expeed Software
 
Product Design Trends in 2024 | Teenage Engineerings
Product Design Trends in 2024 | Teenage EngineeringsProduct Design Trends in 2024 | Teenage Engineerings
Product Design Trends in 2024 | Teenage Engineerings
Pixeldarts
 
How Race, Age and Gender Shape Attitudes Towards Mental Health
How Race, Age and Gender Shape Attitudes Towards Mental HealthHow Race, Age and Gender Shape Attitudes Towards Mental Health
How Race, Age and Gender Shape Attitudes Towards Mental Health
ThinkNow
 
AI Trends in Creative Operations 2024 by Artwork Flow.pdf
AI Trends in Creative Operations 2024 by Artwork Flow.pdfAI Trends in Creative Operations 2024 by Artwork Flow.pdf
AI Trends in Creative Operations 2024 by Artwork Flow.pdf
marketingartwork
 
Skeleton Culture Code
Skeleton Culture CodeSkeleton Culture Code
Skeleton Culture Code
Skeleton Technologies
 
PEPSICO Presentation to CAGNY Conference Feb 2024
PEPSICO Presentation to CAGNY Conference Feb 2024PEPSICO Presentation to CAGNY Conference Feb 2024
PEPSICO Presentation to CAGNY Conference Feb 2024
Neil Kimberley
 
Content Methodology: A Best Practices Report (Webinar)
Content Methodology: A Best Practices Report (Webinar)Content Methodology: A Best Practices Report (Webinar)
Content Methodology: A Best Practices Report (Webinar)
contently
 
How to Prepare For a Successful Job Search for 2024
How to Prepare For a Successful Job Search for 2024How to Prepare For a Successful Job Search for 2024
How to Prepare For a Successful Job Search for 2024
Albert Qian
 
Social Media Marketing Trends 2024 // The Global Indie Insights
Social Media Marketing Trends 2024 // The Global Indie InsightsSocial Media Marketing Trends 2024 // The Global Indie Insights
Social Media Marketing Trends 2024 // The Global Indie Insights
Kurio // The Social Media Age(ncy)
 
Trends In Paid Search: Navigating The Digital Landscape In 2024
Trends In Paid Search: Navigating The Digital Landscape In 2024Trends In Paid Search: Navigating The Digital Landscape In 2024
Trends In Paid Search: Navigating The Digital Landscape In 2024
Search Engine Journal
 
5 Public speaking tips from TED - Visualized summary
5 Public speaking tips from TED - Visualized summary5 Public speaking tips from TED - Visualized summary
5 Public speaking tips from TED - Visualized summary
SpeakerHub
 
ChatGPT and the Future of Work - Clark Boyd
ChatGPT and the Future of Work - Clark Boyd ChatGPT and the Future of Work - Clark Boyd
ChatGPT and the Future of Work - Clark Boyd
Clark Boyd
 
Getting into the tech field. what next
Getting into the tech field. what next Getting into the tech field. what next
Getting into the tech field. what next
Tessa Mero
 
Google's Just Not That Into You: Understanding Core Updates & Search Intent
Google's Just Not That Into You: Understanding Core Updates & Search IntentGoogle's Just Not That Into You: Understanding Core Updates & Search Intent
Google's Just Not That Into You: Understanding Core Updates & Search Intent
Lily Ray
 
How to have difficult conversations
How to have difficult conversations How to have difficult conversations
How to have difficult conversations
Rajiv Jayarajah, MAppComm, ACC
 
Introduction to Data Science
Introduction to Data ScienceIntroduction to Data Science
Introduction to Data Science
Christy Abraham Joy
 
Time Management & Productivity - Best Practices
Time Management & Productivity -  Best PracticesTime Management & Productivity -  Best Practices
Time Management & Productivity - Best Practices
Vit Horky
 
The six step guide to practical project management
The six step guide to practical project managementThe six step guide to practical project management
The six step guide to practical project management
MindGenius
 
Beginners Guide to TikTok for Search - Rachel Pearson - We are Tilt __ Bright...
Beginners Guide to TikTok for Search - Rachel Pearson - We are Tilt __ Bright...Beginners Guide to TikTok for Search - Rachel Pearson - We are Tilt __ Bright...
Beginners Guide to TikTok for Search - Rachel Pearson - We are Tilt __ Bright...
RachelPearson36
 

Empfohlen (20)

2024 State of Marketing Report – by Hubspot
2024 State of Marketing Report – by Hubspot2024 State of Marketing Report – by Hubspot
2024 State of Marketing Report – by Hubspot
 
Everything You Need To Know About ChatGPT
Everything You Need To Know About ChatGPTEverything You Need To Know About ChatGPT
Everything You Need To Know About ChatGPT
 
Product Design Trends in 2024 | Teenage Engineerings
Product Design Trends in 2024 | Teenage EngineeringsProduct Design Trends in 2024 | Teenage Engineerings
Product Design Trends in 2024 | Teenage Engineerings
 
How Race, Age and Gender Shape Attitudes Towards Mental Health
How Race, Age and Gender Shape Attitudes Towards Mental HealthHow Race, Age and Gender Shape Attitudes Towards Mental Health
How Race, Age and Gender Shape Attitudes Towards Mental Health
 
AI Trends in Creative Operations 2024 by Artwork Flow.pdf
AI Trends in Creative Operations 2024 by Artwork Flow.pdfAI Trends in Creative Operations 2024 by Artwork Flow.pdf
AI Trends in Creative Operations 2024 by Artwork Flow.pdf
 
Skeleton Culture Code
Skeleton Culture CodeSkeleton Culture Code
Skeleton Culture Code
 
PEPSICO Presentation to CAGNY Conference Feb 2024
PEPSICO Presentation to CAGNY Conference Feb 2024PEPSICO Presentation to CAGNY Conference Feb 2024
PEPSICO Presentation to CAGNY Conference Feb 2024
 
Content Methodology: A Best Practices Report (Webinar)
Content Methodology: A Best Practices Report (Webinar)Content Methodology: A Best Practices Report (Webinar)
Content Methodology: A Best Practices Report (Webinar)
 
How to Prepare For a Successful Job Search for 2024
How to Prepare For a Successful Job Search for 2024How to Prepare For a Successful Job Search for 2024
How to Prepare For a Successful Job Search for 2024
 
Social Media Marketing Trends 2024 // The Global Indie Insights
Social Media Marketing Trends 2024 // The Global Indie InsightsSocial Media Marketing Trends 2024 // The Global Indie Insights
Social Media Marketing Trends 2024 // The Global Indie Insights
 
Trends In Paid Search: Navigating The Digital Landscape In 2024
Trends In Paid Search: Navigating The Digital Landscape In 2024Trends In Paid Search: Navigating The Digital Landscape In 2024
Trends In Paid Search: Navigating The Digital Landscape In 2024
 
5 Public speaking tips from TED - Visualized summary
5 Public speaking tips from TED - Visualized summary5 Public speaking tips from TED - Visualized summary
5 Public speaking tips from TED - Visualized summary
 
ChatGPT and the Future of Work - Clark Boyd
ChatGPT and the Future of Work - Clark Boyd ChatGPT and the Future of Work - Clark Boyd
ChatGPT and the Future of Work - Clark Boyd
 
Getting into the tech field. what next
Getting into the tech field. what next Getting into the tech field. what next
Getting into the tech field. what next
 
Google's Just Not That Into You: Understanding Core Updates & Search Intent
Google's Just Not That Into You: Understanding Core Updates & Search IntentGoogle's Just Not That Into You: Understanding Core Updates & Search Intent
Google's Just Not That Into You: Understanding Core Updates & Search Intent
 
How to have difficult conversations
How to have difficult conversations How to have difficult conversations
How to have difficult conversations
 
Introduction to Data Science
Introduction to Data ScienceIntroduction to Data Science
Introduction to Data Science
 
Time Management & Productivity - Best Practices
Time Management & Productivity -  Best PracticesTime Management & Productivity -  Best Practices
Time Management & Productivity - Best Practices
 
The six step guide to practical project management
The six step guide to practical project managementThe six step guide to practical project management
The six step guide to practical project management
 
Beginners Guide to TikTok for Search - Rachel Pearson - We are Tilt __ Bright...
Beginners Guide to TikTok for Search - Rachel Pearson - We are Tilt __ Bright...Beginners Guide to TikTok for Search - Rachel Pearson - We are Tilt __ Bright...
Beginners Guide to TikTok for Search - Rachel Pearson - We are Tilt __ Bright...
 

Inventar & inventur - was ist das eigentlich?

  • 2. Inventar = Liste aller Vermögenswerte/Schulden eines Unternehmers - § 240 HGB i.V.m. §§ 140, 141 AO verpflichtet jeden Kaufmann dazu - bei: Beginn/Ende der kaufm. Tätigkeit Übernahme eines Unternehmens Abschluss jedes Geschäftsjahres
  • 3. Inventar und Bilanz - Inventar erfasst einzelne Sachwerte, die in der Bilanz zu Bilanzposten zusammengefasst werden - bei Abweichungen von Soll- und Istbeständen fließt Differenz in Gewinn- und Verlustrechnung mitein
  • 4. Inventur = der Vorgang, durch Zählen, Wiegen, Messen eine Bestandsaufnahme zu erstellen - durch die Inventur entsteht das Inventar!
  • 5. Inventurarten Stichtagsinventur: wird an einem bestimmten Tag durchgeführt (meistens Jahresabschluss) Verlegte Inventur: letzten drei Monate vor dem Bilanzstichtag Permanente Inventur: wird einmal im Jahr in einem beliebigen Zeitraum durchgeführt Stichprobeninventur: Bestand wird nach Art, Menge und Wert ermittelt
  • 6. Differenzen bei der Inventur - bei Differenzen müssen die Buchstände angepasst werden - falsche Kommissionierung, Diebstahl oder fehlerhafte Buchführung können Gründe sein
  • 7. Zusammenfassung - ein Inventar ist die Liste aller Vermögenswerte und Schulden - die dort aufgelisteten Sachwerte werden in der Bilanz zu Bilanzposten zusammengefassst - es gibt verschieden Arten der Inventur - bei Differenzen müssen Buchstände angepasst werden Weiter Infos unter: www.bwl-wissen.net/definition/inventar www.bwl-wissen.net/definition/inventur
  • 8. BWL-Wissen.net Viel Spaß und Erfolg beim Lernen von Betriebswirtschaft!