If in an enterprise about a deficiency one talks, with it frequently a determined deficit is in a cash meant. The term is applied beyond that to commercial inventory differences of each kind, approximately in a stock. In the broader sense are not only the wrongly but also an excess amount a lack, because he does not occur with the normal course of business.

Word origin

The word "deficiency" was in-patriated from the Italian into the buyer language. It means originally "unsatisfactorily", "incompletely". The idiom "something exhibits a heavy deficiency", is the reference to a heavy disadvantage, a considerable gap, a substantial deficit.

How is the deficiency

• Step 1: At the end of a certain period (with cash in hand usually daily) the cash or stock of the responsible persons cashier or the inventory manager is determined by counting, fairs or cradles (see also stocktaking).
• Step 2: The conversions or inventory alterations are determined from the existing account system and added or subtracted to the Vortagesbestand.
• Step 3: Both results are compared and should agree. With a deficit one speaks of a "deficiency"/"cash deficit", also a Minusdifferenz, with the excess amount of the "cash surplus", also a Plusdifferenz.

Who determines the

• the inventory manager or
• a tester, who the task is transferred to supervise the existence regularly, (keeping of the four-eye principle in such a way specified) or
• an examiner with an announced or revision of the existence.

How does it

It begins - with important amounts or numbers of items - the search for an error in the steps 1 to 3, possibly happened. The existence is counted a second time, which examines updating sales for errors. Entries in manually led cash books could be for example incorrect. Turning errors in machine inputs can be found out with Primanotadurchsicht.

If these actions are without result, the unexplained difference is corrected by a reservation. , Depending upon situation, either extraordinary expenditures or extraordinary yields, which settle in the profit and loss calculation, develop.

Consequences

By a coworker if frequently unexplained deficits are announced, it exposes itself to the suspicion to be even causers of the differences. This can lead in repeated cases with larger amounts to a tidy notice of the work contract. If someone is surprised with the unauthorized money removal, usually a cancellation without notice is inevitable, if it does not prefer the Delinquent to agree a dissolution of the work contract in the mutual agreement.

Allowances for errors

Cashiers, in particular with public cashes, received so-called allowances for errors. That were slight amounts, which were meant to adjusting for one deficit. Into the 1990er years were not these no more disbursed. For this time the employer adjusted amounts of deficiency. In response to it the employer took also possibly positive amounts of deficiency.

Articles in category "Deficiency (deficit)"

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