Home > Society & social sciences > Education > History of education > Einfluß der Grundsätze ordnungsmäßiger Buchführung auf EDV-Buchführungssysteme
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Einfluß der Grundsätze ordnungsmäßiger Buchführung auf EDV-Buchführungssysteme

Einfluß der Grundsätze ordnungsmäßiger Buchführung auf EDV-Buchführungssysteme

          
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About the Book

Inhaltsangabe: Einleitung: Aufgrund ihrer hohen Rationalität und nicht zuletzt wegen des seit Beginn der 80er Jahre massiv gestiegenen Angebots an kleinen, leistungsfähigen- und preisgünstigen Computern, das auch kleinsten Unternehmen den Einsatz von EDV im Rahmen der Buchführung ermöglicht, wird heute in den meisten Unternehmen die Buchführung mit Hilfe der EDV geführt. Mancher EDV-Anwender geht fälschlicherweise davon aus, dass für die Richtigkeit der zum Einsatz gelangenden Buchführungssoftware nicht er, sondern deren Ersteller verantwortlich sei. Die einhellige Auffassung geht jedoch dahin, dass für die Buchführung der Buchführungspflichtige verantwortlich ist, die Verantwortung liegt somit auch bei einer EDV-Buchführung nicht beim EDV-Fachmann, sondern bleibt nach dem Eigentümerprinzip voll bei der Unternehmensleitung bzw. bei dem von. ihr beauftragten Leiter der Buchführung. Die Verantwortung besteht unabhängig von der konkreten Gestaltung des Systems, es ist in diesem Zusammenhang unerheblich, ob es sich um eine Buchführung am PC, im lokalen Netz oder außer Haus in einem Rechenzentrum handelt. Der Buchführungspflichtige kann sich nicht der Verantwortung für Fehler in seiner Buchführung mit dem Hinweis entledigen, dass diese die Folge von Fehlern in einer Software seien, die er nicht selbst erstellt habe. Er muss sich vor dem Einsatz davon überzeugen, dass er mit dieser Software eine ordnungsgemäße. Buchführung erstellen kann. Seit Beginn der 70er Jahre nahm der Einsatz von EDV-Anlagen im Rechnungswesen stark zu, der Gesetzgeber sah sich deshalb zum Handeln gezwungen, da sich tiefgreifende Veränderungen im Bereich des kaufmännischen Rechnungswesens ergaben und damit zwangsläufig buchführungsrechtlichen Zweifelsfragen in. Verbindung- mit der Anwendung von EDV auftraten. Der Gesetzgeber ergänzte daraufhin die maßgebenden handelsrechtlichen Grundsätze ordnungsmäßiger Buchführung (GoB) nach Abschn. 29 Abs. 5 EStR 1978 um die Grundsätze ordnungsmäßiger Speicherb


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Product Details
  • ISBN-13: 9783838602837
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Width: 148 mm
  • ISBN-10: 3838602838
  • Publisher Date: 25 Aug 1997
  • Height: 210 mm
  • No of Pages: 138
  • Series Title: German
  • Weight: 190 gr


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