Lieferantenskonten

Lieferantenskonten are supplier accounts used in bookkeeping to track liabilities to individual suppliers. They form part of the accounts payable process and are typically implemented as subledgers that feed the general ledger.

Each supplier has a dedicated Lieferantenkonto where all transactions with that supplier are stored. Postings include purchase invoices, credit memos, supplier payments, and any discounts or surcharges. The subledger keeps information such as saldo (open balance), offene Belege (open items), Fälligkeiten (due dates), Währung (currency) and oft gebräuchliche Zahlungsbedingungen (payment terms). The accounts may also reflect value-added tax handling as applicable by national rules.

The main purpose of Lieferantenskonten is precise tracking of supplier liabilities, supporting liquidity management and decision-making for payments. They enable aging analyses, showing which invoices are overdue and by how long, and help identify discounts for early payment. In typical ERP systems, the Lieferantenkonten are reconciled with the general ledger (Kreditorenkonten) to ensure consistency between the subledger and the main accounting records.

Process and control: Invoices are posted to the corresponding Lieferantenkonto, credit notes and corrections adjust balances, and payments clear open items. At month end, the subledger is reconciled with the general ledger, and reporting extracts reflect current liabilities to each supplier.

Regulatory context: In German accounting (HGB) and in many jurisdictions, supplier accounts are part of formal accounting records and must be accurate, auditable, and traceable. The sum of all Lieferantenskonten typically equals the Kreditorenkonto balance in the general ledger, ensuring integrity of the accounts payable discipline.