Kassenbüchern

Kassenbuch, meaning cash book in German, is a fundamental accounting record used by businesses, particularly small enterprises and sole proprietors, to track all cash transactions. Its primary purpose is to provide a clear and chronological overview of all money coming into and going out of a business's cash register or petty cash fund. This includes recording all sales, reimbursements, and expenses paid in cash.

The Kassenbuch serves as essential documentation for tax purposes, demonstrating the flow of cash and verifying income and expenses. Tax authorities often require businesses to maintain a Kassenbuch to prevent tax evasion and ensure accurate reporting. In Germany, for instance, the principles of proper bookkeeping (Grundsätze ordnungsmäßiger Buchführung) mandate its diligent maintenance.

Typically, a Kassenbuch includes columns for the date of the transaction, a description of the item or service, the amount received (Einnahmen), and the amount paid out (Ausgaben). A running balance is usually maintained to show the current cash on hand. Digital Kassenbücher are increasingly common, offering automated calculations and easier data management, but they must still adhere to strict legal requirements regarding data integrity and auditability. Neglecting or improperly maintaining a Kassenbuch can lead to severe penalties, including fines and tax reassessments.