die  Inventur

B2

Estimated CEFR level.

/ɪnvɛntuːɐ̯/

📦 What exactly is an Inventur?

Die Inventur (feminine) refers to the activity of physically recording all assets (Vermögensgegenstände) and liabilities (Schulden) of a company on a specific date (Stichtag). It involves counting, measuring, or weighing, and subsequently valuing the existing goods, raw materials, machinery, cash balances, etc.

The result of the Inventur is the Inventar, which is a detailed list of all assets and liabilities.

🚨 Attention: Don't confuse it with das Inventar (the list/inventory itself, neuter gender) or die Inventarisierung (the process of adding items to the inventory).

Article rules for der, die, and das

📊 Grammar & Declension of Inventur

The word "Inventur" is a feminine noun. It's typically used in the singular, or less commonly in the plural when referring to multiple stocktaking events.

Example Sentences

1. Die jährliche Inventur steht wieder an. (The annual stocktaking is due again.)
2. Wegen der Inventur bleibt das Geschäft morgen geschlossen. (Because of the stocktaking, the shop will be closed tomorrow.)
3. Wir müssen uns gut auf die Inventur vorbereiten. (We need to prepare well for the stocktaking.)
4. Die Ergebnisse der Inventuren der letzten Jahre wurden verglichen. (The results of the stocktakings from recent years were compared.)

📋 When and how is "Inventur" used?

The term "Inventur" is primarily used in commercial and business contexts.

• Context: Companies (Unternehmen), retail (Handel), warehousing (Lagerhaltung), accounting (Buchhaltung), logistics (Logistik).
• Typical Verbs: Inventur machen (to do stocktaking), Inventur durchführen (to carry out stocktaking), Inventur anordnen (to order stocktaking).
• Purpose: Determining the actual inventory, basis for the balance sheet (Bilanz), detecting shrinkage (Schwund) due to theft, spoilage, etc.
• Types: Stichtagsinventur (physical inventory on a specific day), permanente Inventur (continuous inventory), Stichprobeninventur (sample inventory).
• Distinction: While the Inventur is the process of counting/measuring/weighing, the Inventar is the result (the list). The Bilanz (balance sheet) is a statement comparing assets and liabilities, often based on the Inventar.

🧠 Mnemonics for Inventur

Article Mnemonic: Many German nouns ending in -ur are feminine (die Natur, die Kultur, die Zensur...). Think: The procedure (Prozedur) of the Inventur is feminine (die).

Meaning Mnemonic: Imagine yourself in a warehouse saying, "I'm not inventing these numbers, I'm counting them!" Or connect Inventur to the very similar English word inventory.

🔄 Similar and Opposite Terms

😄 A Little Joke

German: Fragt der Chef den neuen Azubi während der Inventur: "Na, schon fertig gezählt?" Antwortet der Azubi stolz: "Ja! Bis 9.876!" Chef: "Und die andere Hälfte des Lagers?" Azubi: "Die mache ich morgen rückwärts!"

English Translation: The boss asks the new trainee during stocktaking: "Well, finished counting yet?" The trainee proudly replies: "Yes! Up to 9,876!" Boss: "And the other half of the warehouse?" Trainee: "I'll do that backwards tomorrow!"

📜 Stocktaking Poem

German:
Regal für Regal, Karton für Karton,
Zählen und wiegen, welch monotoner Ton.
Die Listen sind lang, die Zahlen sind klar,
die Inventur ist da, wie jedes Jahr.
Stift quietscht auf Papier, Scanner piept hell,
Stimmt der Bestand? Das zeigt sich schnell.
Am Ende des Tages, das Werk ist getan,
das Inventar steht, fängt die Buchhaltung an.

English Translation:
Shelf by shelf, box by box,
Counting and weighing, what monotonous clocks.
The lists are long, the numbers are clear,
the Inventur is here, like every year.
Pen squeaks on paper, scanner beeps bright,
Is the stock correct? That comes to light.
At the end of the day, the work is done,
the inventory stands, accounting's begun.

❓ Little Riddle

German:
Ich bin ein Akt, kein fertiges Buch,
ich bringe ans Licht, was im Lager Tuch
verdeckt hält vor Blicken, ob viel oder wenig.
Der Kaufmann braucht mich, sonst wird er nie König
über sein Reich aus Waren und Geld.
Wie heißt das Zählen, das ihm so gefällt (oder auch nicht)?

English Translation:
I am an act, not a finished book,
I bring to light what the warehouse cloth
Hides from view, whether much or little.
The merchant needs me, or he'll never be king
Over his realm of goods and money.
What is the name of the counting he likes so much (or not)?

Solution: Die Inventur (Stocktaking)

💡 Other Interesting Facts

• Word Origin: The word "Inventur" comes from the Latin inventarium, meaning "list of what has been found, inventory." It is closely related to "Inventar".
• Legal Requirement: In Germany, merchants (Kaufleute) are legally required by the Commercial Code (Handelsgesetzbuch, HGB § 240) to conduct an Inventur regularly, usually at the end of the fiscal year.
• Inventurdifferenzen (Inventory Discrepancies): Differences between the book inventory (Sollbestand - target) and the actual inventory determined by the Inventur (Istbestand - actual) are called Inventurdifferenzen. Causes can include theft, spoilage, shrinkage, or booking errors.