kassebogen

Kassebogen, often referred to as a cash book, is a financial record used to document cash transactions within an organization. It records all cash receipts and payments, providing a running balance of cash on hand. The kassebogen supports daily cash control, reconciliation, and serves as a subsidiary record to the general ledger in many bookkeeping systems.

Entries typically include date, description or reference, amount, method of payment, and a voucher or receipt number. In a simple system, the page shows separate columns for income and expenditure and a running total. In more formal setups, the kassebogen is part of a double-entry cash book that ties into the journal and ledger.

Usage: The kassebogen is commonly used by small businesses, clubs, schools, and other organizations that handle cash. It can be kept manually with paper forms or maintained electronically within accounting software. End-of-day or end-of-period reconciliation involves counting physical cash and verifying that the balance matches the entries.

Relation to other records: The kassebogen is not a substitute for bank statements or the general ledger but provides the source data for postings to the cash accounts. It helps detect errors or misappropriations and supports audit trails.

See also: cash book, petty cash, cash ledger, bookkeeping.