Inventar & inventur - was ist das eigentlich?
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Was ist eigentlich eine Inventur und was hat das mit dem Inventar zutun?
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An important consideration in orthodontic diagnosis and treatment planning is the age of the patient. In addition age factors influence the treatment mechanics and prognosis.
There are certain features which are normal to a child, however if present in an adult would constitute malocclusion. These malocclusions need no treatment at that age as they get corrected automatically as the age advances.
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Introduction 2
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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!