Kassenbuch

Kassenbuch, literally “cash book” in German, is a ledger used to record all cash receipts and payments of a business. It provides a running record of the cash position and supports liquidity management, internal control, and compliance with tax rules. A typical Kassenbuch lists each cash transaction with date, voucher or receipt reference, description, amount in or out, and the running balance. Entries are supported by documents such as receipts or invoices.

Legal framework and scope: In Germany, the Kassenbuch is part of the formal accounting records required under the Handelsgesetzbuch (HGB) and the Abgabenordnung (AO). Whether a business must keep one depends on legal form, size, and tax regime; many businesses use a Kassenbuch as part of cash control and as a basis for the Einnahmen-Überschuss-Rechnung (EÜR) or for double-entry bookkeeping.

Format and use: It can be maintained manually or electronically. Cash registers and POS systems may generate Kassenbuch data; a daily closing (Kassensturz) reconciles the opening balance, receipts, payments, and the current cash position. The Kassenbuch should be complete, accurate, and legible, with an unbroken chain of entries and clear auditable trails.

Retention and compliance: For tax and auditing purposes, business records including the Kassenbuch are retained for a statutory period, typically 10 years in Germany. Corrective entries should be made transparently to preserve an accurate and traceable record.