{"id":4426,"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=4426"},"modified":"2026-09-01T20:33:00","modified_gmt":"2026-09-01T20:33:00","slug":"open-items","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/offene-posten-opos\/","title":{"rendered":"Outstanding Items (OPOS)"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n<li><a href=\"#einleitung\">Definition<\/a><\/li>\n<li><a href=\"#grundlagen\">Basics<\/a><\/li>\n<li><a href=\"#recht\">Classification<\/a><\/li>\n<li><a href=\"#einordnung\">System<\/a><\/li>\n<li><a href=\"#tools\">Processes<\/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>Outstanding Items (OPOS)<\/strong> label in the <a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a> Claims or liabilities from invoices that have not yet been fully settled. As long as an invoice has not been paid or offset, it remains in the system as an open item.<\/p>\n<\/div>\n<\/section>\n\n<section id=\"grundlagen\">\n<h2>Basics<\/h2>\n<p>In accounting, open items typically arise from issued or received invoices. An item is only closed when a payment is made or an entry is made to offset it.<\/p>\n\n<p>open items are generally within the scope of <a href=\"\/en\/glossary\/double-entry-bookkeeping\/\">double-entry bookkeeping<\/a> managed and are part of the ongoing accounting.<\/p>\n<\/section>\n\n<section id=\"recht\">\n<h2>Classification in accounting<\/h2>\n<p>OPOS management is one of the fundamental functions of modern accounting systems. It serves to provide a structured overview of receivables and payables and supports proper documentation of business transactions.<\/p>\n\n<p>Open items arise in particular in connection with invoices for supplies and services.<\/p>\n<\/section>\n\n<section id=\"einordnung\">\n<h2>Classification within the financial accounting system<\/h2>\n\n<ul>\n<li><a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a><\/li>\n<li><a href=\"\/en\/glossary\/accounts-receivable\/\">Debtors ledger<\/a><\/li>\n<li><a href=\"\/en\/glossary\/accounts-payable\/\">Accounts payable<\/a><\/li>\n<li><a href=\"\/en\/glossary\/booking-entry\/\">Booking entry<\/a><\/li>\n<li><a href=\"\/en\/glossary\/bank-statements\/\">Bank transactions<\/a><\/li>\n<li><a href=\"\/en\/glossary\/payments\/\">Payments<\/a><\/li>\n<\/ul>\n\n<p>The management of open items allows the current status of receivables and payables to be tracked at any time.<\/p>\n\n<\/section>\n\n<section id=\"tools\">\n<h2>Typical processes surrounding open items<\/h2>\n\n<ul>\n<li>Recording of outgoing invoices<\/li>\n<li>Incoming invoice capture<\/li>\n<li>Payment allocation for bank transactions<\/li>\n<li>Settlement of accounts by payment or set-off<\/li>\n<li>Monitoring of outstanding receivables<\/li>\n<\/ul>\n\n<p>Many accounting systems offer special open item lists to clearly display outstanding invoices.<\/p>\n\n<\/section>\n\n<section id=\"schritte\">\n<h2>Typical procedure<\/h2>\n\n<ol>\n<li>Recording an invoice in accounting<\/li>\n<li>Creation of an open item<\/li>\n<li>Payment received or payment made<\/li>\n<li>Allocation of payment to invoice<\/li>\n<li>Settlement of outstanding item<\/li>\n<\/ol>\n\n<\/section>\n\n<section id=\"praxis\">\n<h2>Practical relevance<\/h2>\n\n<p>The overview of open items is an important basis for entrepreneurial decisions. It helps to monitor outstanding receivables and to better manage payment flows within the company.<\/p>\n\n<p>Furthermore, OPOS administration supports processes such as dunning or liquidity planning.<\/p>\n\n<\/section>\n\n<section id=\"fehler\">\n<h2>Typical sources of error<\/h2>\n\n<div class=\"snippet warn\">\n<ul>\n<li>Missing allocation of payments to invoices<\/li>\n<li>Underlying un-recouped items<\/li>\n<li>Double entries on payment receipts<\/li>\n<\/ul>\n<\/div>\n\n<\/section>\n\n<section id=\"faq\">\n<h2>FAQ<\/h2>\n\n<div class=\"snippet info\">\n        <h3>What does OPOS mean?<\/h3>\n        <p>OPOS is the abbreviation for open items and refers to unsettled invoices in accounting.<\/p>\n      <\/div>\n\n<div class=\"snippet info\">\n        <h3>Where are open items managed?<\/h3>\n        <p>Open items are typically managed in accounts receivable or accounts payable.<\/p>\n      <\/div>\n\n<\/section>\n\n<section id=\"fazit\">\n<h2>Conclusion<\/h2>\n\n<p>Open items are a central component of financial accounting. They provide a transparent overview of outstanding receivables and payables and support the management of payment processes.<\/p>\n\n<\/section>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4426","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4426","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=4426"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}