{"id":4421,"date":"2026-04-15T11:52:17","date_gmt":"2026-04-15T11:52:17","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4421"},"modified":"2026-05-12T10:12:56","modified_gmt":"2026-05-12T10:12:56","slug":"cash-book","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/kassenbuch\/","title":{"rendered":"Cash book"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n        <li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n        <li><a href=\"#grundlagen\">Basics<\/a><\/li>\n        <li><a href=\"#recht\">Legal framework<\/a><\/li>\n        <li><a href=\"#einordnung\">Classification<\/a><\/li>\n        <li><a href=\"#tools\">Components<\/a><\/li>\n        <li><a href=\"#schritte\">Procedure<\/a><\/li>\n        <li><a href=\"#praxis\">Practice<\/a><\/li>\n        <li><a href=\"#fehler\">Sources of error<\/a><\/li>\n        <li><a href=\"#faq\">FAQ<\/a><\/li>\n        <li><a href=\"#fazit\">Conclusion<\/a><\/li>\n      <\/ul>\n<\/nav>\n\n<section id=\"einleitung\">\n        <div class=\"snippet info\">\n          <p><strong>Cash book<\/strong> is a record in which cash inflows and outflows of a company are fully and verifiably documented. It is a component of <a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a> and is used for the ongoing recording of cash transactions.<\/p>\n        <\/div>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Basics<\/h2>\n        <p>The cash book records all cash movements, typically with the date, receipt number, amount, and a brief description. Each entry is based on a receipt that documents the business transaction.<\/p>\n        <p>The entry in the cash book is closely linked to the <a href=\"\/en\/glossary\/accounting-entry\/\">Account assignment<\/a> and the <a href=\"\/en\/glossary\/booking-entry\/\">Booking entry<\/a> connected.<\/p>\n      <\/section>\n\n      <section id=\"recht\">\n        <h2>Legal framework<\/h2>\n        <p>Cash movements must be recorded properly, completely and verifiably. The requirements for documentation, retention and verifiability apply regardless of whether a cash book is maintained on paper or electronically.<\/p>\n        <div class=\"snippet tip\">\n          <p><strong>Note:<\/strong> timely recording and traceable documentation support compliance with <a href=\"\/en\/glossary\/gobd\/\">GoBD<\/a>.<\/p>\n        <\/div>\n      <\/section>\n\n      <section id=\"einordnung\">\n        <h2>Systematic classification<\/h2>\n        <p>The cash book relates to the area of cash movements and supplements banking processes such as <a href=\"\/en\/glossary\/bank-statements\/\">Bank transactions<\/a>. Both are central components of ongoing accounting.<\/p>\n        <p>Cash management is also linked to debtor and creditor processes when payments are made in cash.<\/p>\n      <\/section>\n\n      <section id=\"tools\">\n        <h2>Typical components<\/h2>\n        <ul>\n          <li>Cash account as a booking account<\/li>\n          <li>Proof of payment (deposit or withdrawal voucher)<\/li>\n          <li>Contra-account (e.g., expense, revenue, receivable, or payable)<\/li>\n          <li>Current cash balance<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"schritte\">\n        <h2>Typical procedure<\/h2>\n        <ol>\n          <li>Receipt capture<\/li>\n          <li>Allocation to the business transaction<\/li>\n          <li>Posting and accounting<\/li>\n          <li>Cash matching<\/li>\n        <\/ol>\n      <\/section>\n\n      <section id=\"praxis\">\n        <h2>Practical relevance<\/h2>\n        <p>A properly maintained cash book allows for transparent tracking of cash movements and supports the preparation of the <a href=\"\/en\/glossary\/jahresabschluss-vorbereiten\/\">Annual financial statement<\/a>. electronic accounting system <a href=\"\/en\/glossary\/digitale-buchhaltung\/\">digital accounting<\/a> to be.<\/p>\n      <\/section>\n\n      <section id=\"fehler\">\n        <h2>Typical sources of error<\/h2>\n        <div class=\"snippet warn\">\n          <ul>\n            <li>Missing or incomplete evidence<\/li>\n            <li>Late recording of cash transactions<\/li>\n            <li>Missing reconciliation of cash balance<\/li>\n            <li>Unclear booking texts or allocations<\/li>\n          <\/ul>\n        <\/div>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n        <div class=\"snippet info\">\n        <h3>What is a cash book?<\/h3>\n        <p>A record for the complete and traceable documentation of cash inflows and outflows.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Does the cash book have to be kept daily?<\/h3>\n        <p>Cash movements should be recorded promptly and in a traceable manner.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>How does it differ from bank statements?<\/h3>\n        <p>The cash book documents cash movements; the bank book documents payment movements in bank accounts.<\/p>\n      <\/div>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>The cash book is a central component of financial accounting for the proper documentation of cash movements. It complements bank statements and supports reconciliation and closing work.<\/p>\n      <\/section>\n\n      <footer class=\"author\">\n        <strong>Author<\/strong>\n        <span>the BAS editorial team<\/span>\n        <span class=\"note\">Services pursuant to \u00a7 6 No. 3 and 4 StBerG, no tax or legal advice.<\/span>\n      <\/footer>\n\n      <p class=\"disclaimer\">\n        Brasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy\/auditing) and Service Place \u00c5rj\u00e4ng AB (Swedish tax office). BAS exclusively performs services according to \u00a7 6 No. 3 and 4 StBerG and does not provide tax or legal advice.\n      <\/p>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4421","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4421","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4421"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}