Create, book and cancel provisions easily! Simple explanation with examples
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Provisions are created when expenses arise in the old financial year but are not paid until the new financial year. The provision reserves the money for the next financial year and records it on the liabilities side of the balance sheet, so that the expense can be paid with it in the new financial year, but the expense is recorded in the P&L account of the old financial year. #bwl #accounting #booking #tconts #shouldhave #simplyexplained #learningvideo #herrtafelschwamm ____________________________ I really hope that this video has helped you understand the topic better ???? Since I am certainly not infallible, I am always grateful for praise and criticism so that I can do it either just as well or even better next time ???? If you have any topic requests because you have a class assignment or an exam coming up, or you simply want to know more about a particular topic, feel free to write to me in the comments under the videos or directly by message on Instagram: @herrtafelschwamm / herrtafelschwamm Attached you will find a few playlists that might also help you. I will gradually expand the playlists, as I still have countless videos in my head that I would like to implement ???? Videos on external accounting / posting records and posting on T-accounts: • Basics of external accounting... Exercises on external accounting as preparation for class tests: • Exercises on external accounting... Videos on cost and performance accounting (KLR): • Cost and performance accounting - From the... Videos on business administration: procurement and warehousing: • Business administration: procurement and warehousing - V... Videos on business administration: financing and investment • Business administration: investment and financing - A...
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