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Aufwand Ertrag Kosten Leistung Erlös Ausgabe Einnahme Auszahlung Einzahlung Gesamtvermögen betriebsnotwendiges Vermögen Geldvermögen Kasse
Definition of basic terms of business accounting in terms of total assets , the operating assets , the financial assets and the cash register .

In commercial accounting, income is an increase in financial assets and thus a flow variable . The complementary term is output .


Income and expenses are not the same as deposits and withdrawals . The former change the stock of financial assets, the latter the stock of cash. Income and expenses are also not identical to the income and expenses of the profit and loss account . These lead to an increase or decrease in net worth . In cameralistics , the term is known with a different meaning that does not coincide with the business meaning.

Business administration

An income in the business sense increases the net financial assets of a company. Income is made up of incoming payments , the addition of short-term receivables (including securities) and the disposal of short-term liabilities (including provisions ). The terms income and expenditure belong to the level of financial assets (it considers stock sizes ).

Delimitation of income / payment

Income and deposits only coincide if a transaction changes both the cash balance and the financial assets . The business transaction "cash sale of goods" leads to both an income and a deposit because it increases both the cash balance and the financial assets:

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

The sale of a government bond for cash by a company leads to a deposit, but no income, because the cash balance changes, but not the financial assets:

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

Income without income occurs when the cash balance is increased and is associated with a decrease in receivables or an increase in liabilities. Non- cash income arises from business transactions that do not affect the cash balance (e.g. the sale of finished products on payment terms ).

Delimitation of income / income

Income and income are identical if the cash inflow is matched by a corresponding income item in the income statement . If, for example, vehicles from the fleet are sold for cash at least at their book value , income and income will be the same because the cash balance increases and at the same time income has to be posted in the income statement. Income and income are not identical if, for example, a write-up is made to the fixed assets ; there is no income opposite it.

Budget law


Income ( state income ) in the sense of budget law is payments in business administration. In addition to expenditure, income is the fundamental control parameter in cameralistic public budgets . Income is the amount of money that is expected to have an impact on the cash flow in the budget year and that will be used to finance the budget ( Section 7 sentence 1 HGrG ). This includes current income ( taxes ), one-time income ( asset sales , liquidation of reserves ), income from economic activities ( profit transfers from public companies ) and income from borrowing. Income at the federal level is in particular tax and duty income (customs duties), but also interest and rental income from federal assets.

In cameralistics, a distinction must be made between target and actual income and expenditure, depending on whether the budget or the final budget is drawn up. According to Section 11, Paragraph 2 of the Federal Budget Code , the budget must contain all expected income and all expenses to be expected in the financial year. The income is to be assessed according to the reason for its origin, the expenditure according to the purpose ( Section 17 (1) BHO), exceptionally earmarked income and the associated expenditure are to be marked ( Section 17 (3) BHO). In their entirety, the target revenues in the budget are used to cover the spending authorizations budgeted there ( Article 110.1 sentence 1 GG , § 2 sentence 1 BHO, § 8 BHO). This is in contrast to the actual income received during the execution of the budget, the so-called actual income (cf. § 25 Paragraph 1 BHO).

Due date and cash effectiveness

Receipt from around 1980

Income and expenditure must be due and effective in the financial year (due date principle; see budgetary principles ). In cameralistics, the budgeting and posting of income and expenses are not based on the economic allocation, but on the due date principle (§§ 7, 42 GemHVO). Cash-effective means that income has actually come into the control of the administration (e.g. on bank accounts ). An income is cash-effective if it is actually to be received by the end of the budget year. Payment transactions that have an immediate effect on cash are to be estimated and booked immediately (Section 7 Paragraphs 1 and 3 GemHVO). Income is an inflow of funds; it is already booked in the camera department when a legally effective claim against third parties has arisen. If these claims have not yet been collected at the end of the financial year, they are to be carried over to the following financial year as residual income.


According to Section 11 (2) of the Federal Budget Code, the budget must contain all of the expected income in the budget year. The income is to be estimated according to the reason for its origin, the expenditure according to the purpose ( § 17 Paragraph 1 BHO), earmarked income and the associated expenses are to be labeled ( § 17 Paragraph 3 BHO). Income must be collected in good time and in full ( Section 34 (1) BHO).

Tax law

Income Income Income zvE.png

In Germany, according to the Income Tax Act, income is all goods that exist in money or monetary value and flow to the taxpayer within the framework of one of the seven types of income . In the case of income from non-self-employed work , the income corresponds to the gross wages (remuneration) .

Income is obtained within the calendar year in which it accrued to the taxpayer ( accrual principle ). Regularly recurring income that accrued to the taxpayer a short time before the start or a short time after the end of the calendar year to which they economically belong are deemed to have been received in this calendar year.

Income that does not belong to any type of income or is income tax-free:

See also

Web links

Wiktionary: Ingestion  - 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. Günter Wöhe / Ulrich Döring , Introduction to General Business Management , Munich: Vahlen 1993, p. 1007: “Financial assets are the sum of cash and cash equivalents (cash in hand and bank balances available at any time) and other receivables minus the amount of liabilities. Every business transaction that leads to an increase in financial assets is called income; every business transaction that causes a reduction in financial assets is referred to as an expense. "
  3. Günter Wöhe / Ulrich Döring, Introduction to General Business Management , Munich: Vahlen 1993, p. 1006: “The sum of cash on hand and bank balances that are available at any time, i.e. the amount of liquid funds , is referred to as cash and cash equivalents . Every process in which the cash balance increases is a deposit, every process that leads to a decrease in the cash balance is a payout. "
  4. ^ Peter Janakiew, Unternehmensführung-Accounting-Controlling , 2009, p. 124
  5. ^ Carl-Christian Freidank, cost accounting , 2012, p. 20
  6. Robert F. Heller, Budgetary Principles for the Federal, State and Local Authorities , 2010, p. 154