An unexpected emergency can happen at any time. It is better to financially prepared for when your next financial emergency will occur than to be unprepared. Sometimes when an emergency happens and you need the funding, it is easier to plan for it if you have identified what you will use the money for in the first place. Three steps that you may consider towards building an Emergency Money Fund are:
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Sind solche Belege keiner oder gehen sie verloren, kann als Ersatz ein Eigenbeleg erstellt werden. Zumeist werden Eigenbelege vom Unternehmer
selbst oder von leitenden Angestellten ausgestellt, die hierzu bevollmächtigt sind.
Eigenbelege dienen vor dem Finanzamt als Ersatz für Rechnungen oder Quittungen. Hierbei gilt jedoch
grundsätzlich jeden Beleg aufzubewahren und zeitnah einen Eigenbeleg zu
erstellen. Sie dokumentieren tatsächlich stattgefundene Geschäftsvorgänge
und machen diese bei Prüfungen durch die
Finanzbehörden, Wirtschaftsprüfer oder die Revision als Einnahme oder Ausgabe kenntlich.
Arbeiten an, wenn Belege fehlen? Das Fehlen von Originalbelegen kann verschiedene
Ursachen haben. Der Zahlungsempfänger kann vergessen haben, einen Beleg
auszustellen, oder hat für den Empfang von Trinkgeld keine Quittung ausgestellt.
Ist keine dritte Person oder kein drittes Unternehmen an der Transaktion beteiligt, wird nicht immer ein Beleg ausgestellt;
in dem fall muss ein Eigenbeleg angefertigt werden, um den Geschäftsvorgang zu dokumentieren. Für außerplanmäßige
Abschreibungen wie Verderb, Lagerabbau oder Diebstahl ist
die Erstellung eines Eigenbelegs notwendig. Originalbelege können flöten oder vernichtet
worden sein. Schließlich hinterlässt kein Dieb eine Quittung.
Für die Abrechnung von Reisekosten oder Verpflegungsmehraufwendungen (sprich: Spesen)
für einen Unternehmer oder Angestellten liegt nicht immer
ein Beleg vor.