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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 accounting, a payment is an inflow of cash into the cash balance . Payment is a complementary term .


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

Delimitation of payment / income

Payments and receipts are always identical if both the cash and cash equivalents change. Here, the business transaction involving the cash sale of goods brings about a match between payments and receipts, because the cash balance and thus also the financial assets increase:

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

The customer credit by prepayment causes a mismatch of deposits and receipts. The early payment by the customer before delivery leads to the payment by increasing the cash balance and the increase in liabilities , the income is only made through the later sales-effective delivery:

   Zahlungsmittelbestand  (+)
   + Forderungen          (0)
   - Verbindlichkeiten    (+) 
   = 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. This includes the repayment of a loan by the debtor , whereby the creditor receives means of payment and can write off his credit claim. 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 payment / income

Payment and income are identical if the cash inflow is offset by an income item in the income statement . If, for example, vehicles in the vehicle fleet are sold by cash payment , the payment and income are the same. Payments and income are not identical if, for example, a write-up is made to the fixed assets ; there is no payment against it.

See also

Web links

Wiktionary: deposit  - 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. ^ Carl-Christian Freidank, cost accounting , 2012, p. 20