{"id":4433,"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=4433"},"modified":"2026-09-07T11:58:27","modified_gmt":"2026-09-07T11:58:27","slug":"payments","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/zahlungsverkehr\/","title":{"rendered":"Payments"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p><strong>Payments<\/strong> refers to the processing of payments between companies, customers, suppliers and other payment partners. It encompasses both incoming and outgoing payments and can be made in cash or cashless.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"arten\">\n  <h2>What types of Zahlungsverkehr are there?<\/h2>\n\n  <p>Basically, a distinction can be made between cash and cashless Payment transactions.<\/p>\n\n  <ul>\n    <li><strong>Bearers Payment transactions:<\/strong> Payments are made or received immediately in cash.<\/li>\n    <li><strong>Cashless Payment transactions:<\/strong> Amounts of money are transferred, for example, by bank transfer, direct debit or via other electronic payment methods.<\/li>\n  <\/ul>\n<\/section>\n\n<section id=\"bankbuchungen\">\n  <h2>Payment transactions and bank transactions \u2013 what is the difference?<\/h2>\n\n  <p>The Payment transactions describes the actual execution or receipt of a payment. A <a href=\"\/en\/glossary\/bank-transactions\/\">bank entry<\/a> on the other hand, denotes the accounting entry of a movement in a bank account.<\/p>\n\n  <div class=\"snippet info\">\n    <p><strong>In short:<\/strong> The Payment transactions moves money \u2013 the bank entry reflects the corresponding account movement in Bookkeeping.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"kasse\">\n  <h2>What role does cash play?<\/h2>\n\n  <p>Cash payments are also part of Payment transactions. Business cash receipts and cash disbursements can be documented via a cash register in accordance with the respective accounting requirements.<\/p>\n\n  <p>A <a href=\"\/en\/glossary\/cash-book\/\">Cash book<\/a> serves to continuously document corresponding cash movements, provided that a Cash book must be maintained.<\/p>\n<\/section>\n\n<section id=\"offene-posten\">\n  <h2>How does Payment transactions relate to open items?<\/h2>\n\n  <p>Payments can settle existing receivables or liabilities. For example, a customer payment can clear an outstanding receivable, whereas a payment to a supplier settles a liability.<\/p>\n\n  <p><a href=\"\/en\/glossary\/open-items\/\">Outstanding Items (OPOS)<\/a> show which receivables or liabilities have not yet been fully settled.<\/p>\n<\/section>\n\n<section id=\"debitoren-kreditoren\">\n  <h2>Payment transactions with customers and suppliers<\/h2>\n\n  <p>Customer payments are frequently related to the <a href=\"\/en\/glossary\/accounts-receivable\/\">Debtors ledger<\/a>. In particular, receivables from customers are managed there.<\/p>\n\n  <p>Payments to suppliers can accordingly be related to liabilities from Accounts payable.<\/p>\n<\/section>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4433","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4433","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=4433"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}