Outgoing goods

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The goods issue is either in the materials management , the function of the sale of goods or in the financial accounting , the accounting on the outgoing goods account. The opposite is the incoming goods .

General

The goods issue, the interface between in-house and off-the materials management . With the Outbound sets companies ( manufacturers , distributors , resellers ) to supply its customers with raw materials , consumables and supplies as well as semi-finished products (in order to further processing in the production industry ) or finished products (in Trade ) safe. The essential tasks of the goods issue include the provision of the articles from the warehouse , the identity and quality control , the creation of the accompanying documents and packing slips , the packing list , picking , packing , loading (production management) or the sale by handover over the shop counter (trade). Goods issue is part of sales within the operational functions . The goods issue contributes to reducing the storage risk and capital commitment .

Posting

The ordinance of June 29, 1936 on the posting of outgoing goods ("Outgoing Goods Ordinance ") obliged manufacturers and wholesalers as resellers to maintain an outgoing goods account for tax purposes. Their content was taken over by § 144 AO . After that has business owners one on the posted as a goods issue of goods to the purchaser document ( invoice , receipt , sales slip or delivery note ) grant (§ 144 paragraph 4 AO.); to be booked at the latest upon delivery .

The goods issue account is a passive stock account on which the goods issue is booked as an issue on the credit side . The outgoing goods may already be posted to the outgoing goods account if the beneficial ownership of the goods lies with the buyer, i.e. if the goods have been delivered with retention of title (simple, extended or extended retention of title). If the seller asserts his retention of title due to non-payment, he has a right to surrender and must post the goods back into the outgoing goods account.

As part of logistics controlling, the goods issue postings are also used to measure and control throughput times .

Legal issues

In the mail order business, the goods issue is the actual transfer of risk , from which the buyer bears the risk of accidental loss of the goods. In floor trading over the counter, risk is transferred when the goods are handed over to the buyer ( Section 446 of the German Civil Code ). In the case of sale by mail order , the transfer of risk takes place when the item has been sent ( Section 447 (1) BGB), e.g. B. with the handover to the carrier . According to Section 474 (2) BGB, this does not apply to the purchase of consumer goods : If a consumer orders goods from an entrepreneur , the risk is only transferred when the consumer has received the goods. Deviating agreements (e.g. "uninsured shipping only at the risk of the buyer" ) are ineffective according to § 475 Paragraph 1 BGB . After § 474 para. 2 BGB will also § 447 BGB para. 1 BGB for consumer goods apply if the buyer the shipper , the carrier or else certain to execute the dispatch transport company has contracted to carry out the shipment and the entrepreneur the purchaser of this has not previously named.

See also

Individual evidence

  1. ↑ Klaus-Michael Fortmann / Angela Kallweit, Logistik , 2007, p. 143
  2. ↑ Gabler Wirtschaftslexikon, Volume 6, 1984, Col. 2136
  3. ↑ Viktor Tomscha, How does the tax office check ?: The practice of tax auditing , 1964, p. 202
  4. ↑ Günther legs, The accounting of accounts receivable in commercial, industrial and banking operations , 1960, p. 36 f.