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

In economics, revenue (also revenue or turnover ) is the equivalent value that accrues to a company in the form of means of payment or receivables from the sale of products , products or services as well as from renting or leasing.

No costs ( material , personnel costs , etc.) are deducted from the proceeds (gross proceeds, sales) ; from the net proceeds, only the reductions in revenue ( discounts , etc.) associated with the sale . Revenues are the value recording of the operational and non-operational (neutral) activities of an individual company, a group of companies, as well as in the overall economic calculation of an industry.

Income in accounting

"Revenue" is sometimes used for the term service : In a trading company , revenue and service (operating income ) are identical, because there are no changes to the inventory of semi- finished and finished products and no internal work . The same applies to pure service providers . This is not the case in other industries.

In the manufacturing company , the revenue from finished products sold ( sales ) is supplemented by the operating income from manufactured products . The difference arises from the changes in stocks of semi-finished and finished products (production in stock) as well as from the activation of internal work:

   Erlös (Umsatz)
   ± Bestandsveränderung Halb- und Fertigfabrikate
   + aktivierungsfähige Eigenleistungen
   = Gesamtleistung (Leistung, Betriebsleistung)

An inventory is therefore necessary in order to reconcile revenue, performance and income on the balance sheet .

Gross, net and sales revenue

The proceeds calculated from the sum of the weighted with the sales prices paragraph quantities or services:


The net proceeds arise after deduction of the sales reductions ( credits , discounts , rebates , etc.) from the gross proceeds . The net proceeds are decisive for the price calculation .

Sales are the sales that are typical for normal business activity (that is, operating performance ). For example, a bad financial year would be offset by the sale of a property (income from fixed assets ), which is why sales are the actual productivity criterion on the balance sheet.

Due to the great importance of the term revenue or revenue in external accounting , strict guidelines for revenue recognition have been issued , especially in international ( IFRS ) and US accounting ( US-GAAP ). This is to ensure that the sales figures shown are correct and are hardly subject to any residual risk . Accounting scandals and fraudulent inflation of sales, for example through sham deals , should be avoided in this way.

Sales by industry (selection)

In different industries , revenue is generated in different ways (examples):

Break-even point from revenue and costs

Company groups: group, system sales

As system sales in is franchising -Unternehmen the total turnover of all branches designated.

To consider the economic performance of a group, monetary shifts within the group have to be factored out. These intra-group transactions are also a method of tax obfuscation.

National accounts: industry turnover

The total turnover of all companies in a branch is called branch turnover . It is usually given in relation to a calendar year and is required, for example, when calculating market shares .

Mathematical consideration

Revenue in connection with profit maximization graphically

In the monopoly price model it is very often assumed for the sake of simplicity:

Revenue ( ) = Price ( ) ×  Quantity ( )

It denotes:

  • the proceeds ,
  • the selling price ( unit price ),
  • the amount sold in a period of time ( amount per time ) and
  • the length of the period under review .



A constant price is a prerequisite.

See also


  • Wilfried Bechtel, Alfred Brink: Introduction to modern financial accounting: Basics of accounting and closing technology and basic features of EDP accounting . 9th, revised and updated edition. Oldenbourg Wissenschaftsverlag, Munich 2007, ISBN 3-486-58470-7 (260 pages).
  • Gottfried Bähr , Wolf F. Fischer-Winkelmann , Stephan List: Bookkeeping and annual accounts . 9th, revised edition. Gabler Verlag, Wiesbaden 2006, ISBN 3-8349-0335-3 (622 pages).
  • Bruno Röösli: 1000 questions and answers about accounting . 4th edition. Verlag SKV / HEROLD, Zurich / Oberhaching 2007, ISBN 3-286-50844-6 (512 pages).
  • Harald Wedell: Fundamentals of Accounting, Volume 1: Bookkeeping and Annual Accounts . 11th, revised edition. NWB Verlag - Neue Wirtschafts-Briefe, Herne / Berlin 2006, ISBN 3-482-54781-5 (302 pages).

Web links

Wiktionary: Proceeds  - 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 ).