Estimate
Under estimate is in the German budget law , the recording of expenditures and revenues ( Kameralistik ) or expenses and income ( accrual accounting ) in the budget understood.
Estimation principles
The following accounting principles exist, which are largely in line with the budgetary principles :
- completeness
- Unity (§ 11 Abs. 1 GemHVO)
- Gross estimate (§ 11 GemHVO)
- Accrual allocation of expenses and income and accrual allocation of incoming and outgoing payments
- Representation of the resource consumption and allocation to the useful life (§§ 35 and 43 Paragraph 5 GemHVO)
- Cash effectiveness (§ 11 Paragraph 3 GemHVO)
- Individual estimate (§§ 2, 3, 4 Abs. 4 GemHVO)
consequences
The estimate means that payments are authorized up to the intended amount or obligations may be entered into or income is to be received.
Others
In Austria , the estimate is referred to as management , in Switzerland it is usually referred to as budgeting . In general, the notice is the determination or estimation of the value of something. Today's modern term in tax law is assessment . In the Middle Ages and in the early modern period , the attack referred to the determination of contributions in the form of money (taxes) or soldiers to Imperial Wars in the Imperial registers .
Individual evidence
- ↑ Joachim Rose, Kommunale Finanzwirtschaft Niedersachsen , 2011, p. 167
- ^ Notice in Johann Georg Krünitz: '' Oekonomische Enzyklopädie '' (1773 - 1858) , there also notice = tax