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Inventur kompakt: Ein kurzer Leitfaden zur Stichtagsinventur mit Checklisten und Vordrucken

Inventur kompakt: Ein kurzer Leitfaden zur Stichtagsinventur mit Checklisten und Vordrucken

          
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About the Book

Vorwort 7Grundlagen der Inventur 9Grundsatz der korperlichen Inventur 9Korperliche Bestandsaufnahme von Sachanlagevermogen 10Korperliche Bestandsaufnahme der Vorrate 12Vollstandigkeit der Bestandsaufnahme 14Die nachprufbare, richtige und wirtschaftliche Inventur 15Inventurverfahren 18Stichtagsinventur 18Verlegte Inventur 18Permanente Inventur 20Stichprobenverfahren 21Schatzverfahren 23Testverfahren 24Vorbereitungen zur Vorratsinventur 25Festlegen der Inventurbereiche und Regalbelegungsplan 27Personalplan 28Aufnahmeplan 29Schulung des Personals 30Zeitliche Planung 30Aufnahmebeleg und Aufnahmelisten 31Terminsetzung 32Abgrenzung 33Umsatzabgrenzung 33Vorbereitung des Lagers, Verkaufsraumes, der Ware 34Lager und Handlager 34Grundsatze der Inventuraufnahme 36Einweisung des Personals 37Ausgabe der Belege 37Aufnahme der Warenbestande 38Rucklauf der Inventurbelege 39Inventurleiter pru 39Kontrollen 406Freigabe 41Abschlussarbeiten 41Aufbewahrungsfristen 42Bewertungsmethoden fur den Warenbestand 43Niederstwert 44Ermittlung des Markt-/Borsenwertes 45Teilwertabschreibungen 46Verlustermittlung 47Verkaufswert 48Gangigkeitsklassen 49Pauschale Teilwertabschlage 51Einzelbewertung 52Retrograde Methode 53Durchschnittsbewertung (Gruppenbewertung) 54Gewogener Durchschnitt 55Gleitender Durchschnitt 56Verbrauchsfolgeverfahren 58Lifo-Verfahren 60Warenbestands-Veranderungen 63Inventur-Gewinn-Steuern? 65Anhang Checklisten und Vordrucke 67Inventur – Checkliste 67A. Planung 67B. Vorbereitung 71C. Inventurtag 76D. Abschluss 79E. Beurteilung 80Inventurprotokoll fur die VorratsinventurAusfullanweisungMerkblatt uber Fehlerquellen fur InventuraufsichtenMerkblatt fur InventuraushilfenAufnahmeblatt


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Product Details
  • ISBN-13: 9783941729049
  • Publisher: FVSR Fachverlag
  • Binding: Paperback
  • Language: German
  • ISBN-10: 3941729047
  • Publisher Date: 5/25/2016
  • Height: 210 mm
  • Weight: 6 gr

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Inventur kompakt: Ein kurzer Leitfaden zur Stichtagsinventur mit Checklisten und Vordrucken
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