Payout

Definition of basic terms of business accounting in terms of total assets , the operating assets , the financial assets and the cash register .

In accounting, a payout is an outflow of cash from a cash inventory . The complementary term is the deposit .

General

The payment of old-age pension in Aegina, Greece (1987).

The terms disbursement and deposit belong to the level of means of payment (it considers flows ). A payout reduces the cash balance ( cash in hand , bank balances , checks ), but not necessarily also the financial assets , which also include short-term receivables and liabilities . Payments and payments are offset against the cash flow and have an effect on liquidity .

Delimitation of payment / expenditure

Disbursements and expenditures are then identical always, if both the cash position and the financial assets change. For example, the business transaction involving the cash payment of a purchase of goods leads to a reduction in cash on hand and thus to a reduction in financial assets.

   Zahlungsmittelbestand  (-)
   + Forderungen          (0)
   - Verbindlichkeiten    (0)
   = Geldvermögen         (-)

Payouts and expenses, on the other hand, are not identical when credit transactions take place. If the purchase of goods is made with a payment term , this supplier credit increases the creditors ( liabilities ) and leads to a reduction in financial assets. There is then an issue, but the payment is only made when the payment term has expired through the availability of means of payment .

   Zahlungsmittelbestand  (0)
   + Forderungen          (0)
   - Verbindlichkeiten    (+)
   = Geldvermögen         (-)

Expenditure-free disbursements reduce the cash balance and liabilities or increase the receivables. This includes, for example, the repayment of loans by the borrower by means of a transfer from his bank balance . Unpaid expenses, on the other hand, do not affect the cash balance and only change the financial assets. An example of this is the purchase of goods with a payment term.

Delimitation of payment / expense

Payments and expenses are identical if the cash outflow is offset by an expense item in the income statement . For example, wages / salaries ( personnel costs ) to employees by cash from the cash paid, payment and expense match. Payments and expenses are not identical if, for example, depreciation is made on fixed assets due to wear and tear ; there is no payoff.

See also

• Effort , costs
• Deposit , income , income , performance

Web links

Wiktionary: Payout  - explanations of meanings, word origins, synonyms, translations

Individual evidence

1. ^ Sönke Peters (founder), Rolf Brühl, Johannes N. Stelling: Business Administration. Introduction . 12th revised edition. Oldenbourg Wissenschaftsverlag, Munich et al. 2005, ISBN 3-486-57685-2 ( Google Books ).
2. ^ Peter Janakiew, Unternehmensführung-Accounting-Controlling , 2009, p. 123
3. ↑ Frank Kalenberg, Kostenrechnung , 2013, p. 6
4. ^ Carl-Christian Freidank, cost accounting , 2012, p. 12