Nominal good

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Nominalgut is in the economics an asset , either money or expressed in monetary denomination represents. The opposite is the real good .

General

Scarce goods are called economic goods and are divided into two groups, namely real goods and nominal goods. The interdependence and interaction of two types of goods shows up when buying a car, because the Realgut car is the Nominalgut money as consideration paid. In a monetary economy are not real goods with each other normally replaced (which is about work performance of an employee against products of the employer ), but real goods are immunized against the most common asset that Nominalgut, replaced. An economic good is present when technical suitability, presence, availability, transferability, relative scarcity and economic suitability are met. Nominal goods are components of finance and finance .

species

Nominal goods are characterized by a expressed in monetary denomination and provide either even money or expressed in currency denomination represents. These include capital , money and money-substitute ( credit card , debit card , travelers check , check , change , in the broader sense also tokens , stamps , vouchers , promissory notes or letters of credit ), varieties , foreign exchange and securities . In addition to these original nominal goods, Erich Kosiol also mentions the derived nominal goods of the receivables and liabilities , the latter being regarded as "negative nominal goods".

Accounting

In accounting , only economically relevant activities are recorded that trigger the movement of real or nominal goods. Companies convert nominal goods into real goods ( capital investments , intangible investments ) or into nominal goods of other types ( financial investments ). In the balance to nominal goods found to § 266 para. 2 HGB in working capital (such as cash , central bank balances , deposits at banks and checks , securities or claims ).

Individual evidence

  1. ↑ Dieter Farny, Versicherungsbetriebslehre , 2011, p. 175 f.
  2. ↑ Erich Kosiol, Introduction to Business Administration , 1968, p. 136 f.
  3. ↑ Hans Corsten, service management , 1985, p. 169
  4. ↑ Birgit Friedl, Cost Accounting: Fundamentals, Partial Accounting and Systems of Cost Accounting , 2010, p. 2
  5. ^ Siegfried G. Häberle (ed.), Das neue Lexikon der Betriebswirtschaftslehre , 2008, p. 444