{"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":"2026-09-07T09:55:18","modified_gmt":"2026-09-07T09:55:18","slug":"cash-book","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/kassenbuch\/","title":{"rendered":"Cash book"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p>A <strong>Cash book<\/strong> is the continuous recording of the income and expenditure of a business cash drawer. It documents the individual cash movements and makes it traceable how the respective cash balance develops.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What is a cash book?<\/h2>\n\n  <p>A Cash book records cash movements in a business cash register. This can include, in particular, cash receipts, cash expenses, as well as business deposits and withdrawals.<\/p>\n\n  <p>The Cash book is therefore used to systematically document cash transactions and makes it possible to track changes in the cash balance on the basis of the recorded transactions.<\/p>\n<\/section>\n\n<section id=\"angaben\">\n  <h2>What information does a Cash book contain?<\/h2>\n\n  <p>A Kassenbucheintrag entry typically contains details that allow the respective cash transaction to be traced. These include, for example:<\/p>\n\n  <ul>\n    <li>Date of the transaction<\/li>\n    <li>Nature or description of the process<\/li>\n    <li>Amount of income or expenditure<\/li>\n    <li>Reference to the corresponding document<\/li>\n    <li>the resulting cash balance<\/li>\n  <\/ul>\n<\/section>\n\n<section id=\"kassenbestand\">\n  <h2>cash in hand<\/h2>\n\n  <p>Cash in hand refers to the physical cash balance of a business till. This balance changes continuously through cash receipts and disbursements.<\/p>\n\n  <p>The records must make it transparently clear how the reported cash balance is derived from the individual cash movements.<\/p>\n<\/section>\n\n<section id=\"pflicht\">\n  <h2>Who needs to keep a Cash book?<\/h2>\n\n  <p>Taxpayers who are required to keep books must record cash movements in a Cash book or in a form approved for this purpose. Pursuant to Section 146 AO, cash receipts and cash disbursements must generally be recorded daily.<\/p>\n\n  <p>Whether a formal Cash book is required in an individual case and what form of record-keeping is permissible depends on the respective accounting and record-keeping obligations as well as the nature of the Cash record-keeping.<\/p>\n<\/section>\n\n<section id=\"registrierkasse\">\n  <h2>Cash book and cash register \u2013 what is the difference?<\/h2>\n\n  <p>A Cash book refers to the recording of cash movements. A cash register or an electronic point-of-sale system, on the other hand, is a technical system for recording business transactions.<\/p>\n\n  <p>An open cash register is also not the same as Cash book. The respective recording requirements apply to the various forms of Cash record-keeping.<\/p>\n<\/section>\n\n<section id=\"bankbuchungen\">\n  <h2>Cash book and bank transactions \u2013 what is the difference?<\/h2>\n\n  <p>The Cash book documents cash movements. <a href=\"\/en\/glossary\/bank-transactions\/\">Bank transactions<\/a> on the other hand, relate to business transactions and movements on bank accounts.<\/p>\n\n  <p>Both areas concern different means of payment, but can be part of a company's ongoing bookkeeping.<\/p>\n<\/section>\n\n<section id=\"gobd\">\n  <h2>What role do the GoBD play?<\/h2>\n\n  <p>If cash registers are kept or stored using electronic systems, the requirements of the <a href=\"\/en\/glossary\/gobd\/\">GoBD<\/a> to take account of transparency, order and immutability.<\/p>\n\n  <p>In addition, the respective [documents\/records] apply for the retention of the associated paperwork. <a href=\"\/en\/glossary\/retention-periods\/\">Retention periods<\/a>.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/bank-transactions\/\">Bank transactions<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/gobd\/\">GoBD<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/retention-periods\/\">Retention periods<\/a><\/li>\n  <\/ul>\n<\/section>","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}]}}