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Home > Art, Film & Photography > Der Traktat Des Lucas Paccioli Von 1494 Uber Den Wechsel; Vortrag Gehalten Am 22. Marz 1878 VOR Dem Kaufmannischen Vereine Von Stuttgart
Der Traktat Des Lucas Paccioli Von 1494 Uber Den Wechsel; Vortrag Gehalten Am 22. Marz 1878 VOR Dem Kaufmannischen Vereine Von Stuttgart

Der Traktat Des Lucas Paccioli Von 1494 Uber Den Wechsel; Vortrag Gehalten Am 22. Marz 1878 VOR Dem Kaufmannischen Vereine Von Stuttgart


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About the Book

Das historische Buch konnen zahlreiche Rechtschreibfehler, fehlende Texte, Bilder, oder einen Index. Kaufer konnen eine kostenlose gescannte Kopie des Originals (ohne Tippfehler) durch den Verlag. Nicht dargestellt. 1876. Auszug: ... 15. Siimmtliche Bestande sind nach dem Gesetze zu den Berkehrspreisen aufzunehmen. Man darf die Rohstoffe, Halbfabrikate und Ganzfabrikate bezuglich des Jnventars fo wenig zusammenwerfen als bezuglich der Conti, wogegen Degranges fehlte, indem er auf Seite III ganz allgemein sagte: Man muss vor Allem das Jnventar der nicht verkauften, in dem Magazine verbleibenden Waaren anfertigen, indem man sie zum Selbstkosten anschlagt. Die Bestandzahl im Conto muss unter allen Umstanden mit der betreffenden Zahl im Jnventare ubereinstimmen und in letzterem verlangen sowohl das Gesetz als die Wahrheit, dass man den Verkehrspreis, falls es einen solchen giebt, zu Grunde legt. Die alten, doppelt buchenden Jtaliener trugen die Bestande durchgangig zu den Selbstkosten in die Conti des Hauptbuches ein und glaubten, dadurch der Nothwendigkeit eines Jnventares enthoben zu sein. Durfte man die Selbstkosten beim Jnventare zu Grunde legen und konnte man die Bestande in's Hauptbuch mit der nothigen Ausfuhrlichkeit aufnehmen, so wurde der doppelte Kapital-Conto (ein Anfangsund ein Schluss-Kapital-Conto) der alten Jtaliener genugen. Auch Degranges will beim Jnventare die Selbstkosten zu Grund legen, welche, wie ich auf Seite 173 flg. ausfuhrte, nur bei der Uebergabe von Rohstoffen und Halbfabrikaten an nachfolgende Conti wahrend des Betriebsjahres massgebend sind. Nur in dieser Beziehung ist dasjenige richtig, was Degranges vom Conto der verschiedenen fertigen Eisenwaaren (welchen er auch den Conto der Magazine nennt) sagt, dass es namlich der einzige Conto sei, welcher den Gewinn darstelle, indem alle anderen Eisen-Conti ihre Erzeugnisse an i


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Product Details
  • ISBN-13: 9781235584206
  • Publisher: General Books
  • Publisher Imprint: General Books
  • Height: 246 mm
  • No of Pages: 134
  • Spine Width: 7 mm
  • Width: 189 mm
  • ISBN-10: 1235584208
  • Publisher Date: 01 Jan 2012
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Weight: 254 gr


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Der Traktat Des Lucas Paccioli Von 1494 Uber Den Wechsel; Vortrag Gehalten Am 22. Marz 1878 VOR Dem Kaufmannischen Vereine Von Stuttgart
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