Gewogene Durchschnittsbewertung an einem Beispiel erklärt –Rechnungswesen

Fun fact to warm you up: Did you know that, according to an American news magazine, the average married couple has sex 68.5 times a year, a little more than once a week? This has something to do with our video in that we now calculate averages as well. Thematically it is a little drier... In addition to the LIFO and FIFO valuation simplification methods, the HGB also has another valuation method: the average valuation. Article 240, section 4 of the Commercial Code states: Similar assets and debts can be grouped into a group and valued according to the weighted average value. We focus on similar inventory assets.

In our hardware store Tom, these can be, for example, nails. These are also subject to price fluctuations and are purchased at different prices. Therefore, for nail stock it is important to determine the average using the weighted average rating. And then put it on the balance sheet. Weighted average valuation means that an average value is determined from the beginning inventory and receipts at the end of the year. Once the average value is determined, the final inventory and disposals are evaluated. This is not difficult at all for you Mini Einsteins, believe me! For more information, let's take another look at the chart from the hardware store.

The main role today: really stable titanium nails, measured in kilograms - that's easier than counting nail by nail. We begin with Step 1: Determine the average value of the initial stock and receipts. First we calculate the values. 200 kilos of nails from the initial stock at €3 per kilo add up to a value of €600. The first receipt of 100 kilos at a price of €4 per kilo results in a value of €400. And the second access, with 50 kilos and a price of €2 per kilo, raises it to a value of €100. This brings us to our general line. With the initial inventory and the expansions we have a total of 350 kilos of nails.

Value, if you add it up, €1100. And with that we now determine our average value. To do this we simply divide the €1100 between our 350 kilos and BÄÄM we already have our average value of about €3.14/kilo. Now give it your all again in the final stretch. Finally, we still have to calculate the value of the ending inventory. But that's easy too. To do this, we simply calculate the ending inventory multiplied by the average value. The final inventory is made up of the initial inventory + arrivals – departures, which gives a total of 210 kilos. We multiply this by the average value of €3.14/kilo and it gives €660.

The principle of cost or market reduction must be strictly observed! The nail item is now ready to be included in the balance sheet. You see, the difficult thing is different.