English Translation

- 13 - 162 were only recorded in quantity in the form of a proof of storage; there is no complete link between the accounting and the movement of the stock; a book-based guarantee for the accuracy of the movements is therefore given. The management of the camp and the non-camp movements are therefore mainly based on the personal trust of the individual camp leaders with the head of the Einsatz Staff II. On the occasion of the completion of the settlement on December 5, 1943, an inventory was made. In this case, the stocks were re-estimated by the staff and entered as assets in the present account. In the previous accounts, the external balances (debitors) and the debts (creditors) are not recorded at the reporting date. The balance sheet of claims and debts was recorded in such a way that both the invoices issued and the incoming invoices were kept only in folders. The entries in the books are only made with payment. Thus, the accounts on the reporting date do not give a complete picture of the respective stocks of debts and receivables. The movements not recorded thereby in the accounts are very considerable. Unpaid invoices on the day of the state of production of the inventory, December 5, 1943, amount to 1,o12,127 RM. According to the principles of double accounting it is necessary to issue open invoices with the