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Module 123 min2720 wordsFree — no account

Stocktaking: what is counted, when, and with which simplifications

A way to check what has landed — no marks, no account · 1 section · 310 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

For which date must the annual inventory list be drawn up under § 240(2) HGB?

Question 2 of 6

Question 2 of 6

Goods under retention of title are in the buyer's warehouse. In whose inventory list do they usually belong?

Question 3 of 6

Question 3 of 6

How often must a fixed value as a rule be checked by a physical count?

Question 4 of 6

Question 4 of 6

What must a sampling stocktaking under § 241(1) HGB achieve?

Question 5 of 6

Question 5 of 6

What does perpetual stocktaking within the meaning of § 241(2) HGB rely on?

Question 6 of 6

Question 6 of 6

Which cost-flow assumption does § 6(1) no. 2a EStG allow in the tax balance sheet?

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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.