Module 123 min2720 wordsFree — no account
Stocktaking: what is counted, when, and with which simplifications
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 344 words · 4 min
Worked example
Rolling forward an advanced stocktaking
A drinks wholesaler with a calendar financial year counts on 20 October 2026 and values his stock at 86,000 €. By 31 December goods worth 54,000 € come in, and goods with a cost of 71,000 € are sold. Rolled forward, the stock at the reference date is 86,000 € plus 54,000 € minus 71,000 €, that is 69,000 €.
Worked example
Three methods, three closing stocks
A trader buys 100 boxes at 10 € each and later 100 boxes at 12 € each. At the reference date 80 boxes are left. Under Fifo they come from the second delivery and cost 960 €. Under Lifo they come from the first and cost 800 €. The weighted average of 11 € gives 880 €.
Practical case
Which count dates support the balance sheet?
An electrical GmbH has a financial year equal to the calendar year and keeps no stock ledger that could support perpetual stocktaking. For the accounts at 31 December 2026 the warehouse manager proposes four possible count dates: 15 August 2026, 16 October 2026, 20 February 2027 and 15 March 2027. Goods received and dispatched are fully documented. Which dates can be used for a special inventory list, and what else must be done?
Hint: Count three months back and two months forward from the close of the financial year, and remember the second condition of § 241(3) HGB.
Show the solution
The window of § 241(3) no. 1 HGB covers the last three months before and the first two months after the close of the financial year, here the period from the start of October 2026 to the end of February 2027. 15 August lies before it, 15 March after it. 16 October and 20 February lie inside the window. No. 2 additionally requires a proper procedure: for the October date the counted stock is rolled forward with receipts and issues to 31 December; for the February date it is rolled back from the count date to 31 December.
Answer: 16 October 2026 or 20 February 2027, each rolled forward or back to 31 December
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.