{"id":211357,"date":"2025-02-17T15:23:09","date_gmt":"2025-02-17T14:23:09","guid":{"rendered":"https:\/\/easy-software.com\/?post_type=glossar&#038;p=211357"},"modified":"2025-07-03T12:58:07","modified_gmt":"2025-07-03T10:58:07","slug":"belegbuchhaltung","status":"publish","type":"glossar","link":"https:\/\/easy-software.com\/de\/glossar\/belegbuchhaltung\/","title":{"rendered":"Belegbuchhaltung"},"content":{"rendered":"<div class=\"gb-container gb-container-bff3e728\">\n<div class=\"gb-container gb-container-21f239a0\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-21d3b66e\">\n<div class=\"gb-grid-column gb-grid-column-8f04805b\"><div class=\"gb-container gb-container-8f04805b\">\n\n<p>Dadurch entsteht nicht nur Klarheit und Transparenz f\u00fcr das Unternehmen selbst, sondern auch eine vorteilhafte Ausgangssituation bei Wirtschaftspr\u00fcfungen.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-5daa93c7 gb-headline-text gb-headline-medium\">Wie funktioniert die Belegbuchhaltung?<\/h2>\n\n\n\n<p>Die Belegbuchhaltung kommt bei Debitoren (Forderungen) und Kreditoren (Verbindlichkeiten) zum Einsatz. In der Buchhaltung sind alle <a href=\"https:\/\/easy-software.com\/de\/glossar\/beleg\/\">Belege<\/a> in einem Grundbuch zu sammeln. Und zwar <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">systematisch<\/mark>:&nbsp; Alle Belege werden durch die Mitarbeitenden nach einem <strong>festgelegten Schema nummeriert<\/strong>. Die <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">Belegnummer<\/mark> wird verwendet, um den Beleg in der Buchhaltung zu identifizieren und die Transaktion mit den entsprechenden Konten zu verkn\u00fcpfen. Zusammengefasst:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">Eine Belegnummer pro Dokument<\/mark>: Diese Nummer ist eindeutig und fortlaufend.<\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">Funktion der Belegnummer<\/mark>: Dient sowohl zur Sortierung als auch als Referenz zur korrespondierenden Transaktion.<\/li>\n<\/ul>\n\n\n\n<p>Erst im n\u00e4chsten Schritt erfolgt die Zuordnung zu den jeweiligen Sach- und Personenkonten. Dabei werden die <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">Betr\u00e4ge der gesammelten Belege <strong>addiert<\/strong><\/mark>. 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d=\"M318.3,158.1c5.2-2.6,10.5-5.3,15.8-7.9c11.6-5.8,23.3-11.5,34.9-17.5c3.6-1.8,7.3-3.6,10.7-5.7\n\t\t\tc1.5-0.9,2.1-2.9,1.2-4.4c-0.9-1.5-2.9-2.1-4.4-1.2c-2.9,1.8-6,3.3-9.1,4.9c-5.3,2.7-10.6,5.4-15.9,8\n\t\t\tc-11.6,5.8-23.2,11.5-34.7,17.3c-3.4,1.7-7,3.4-10.3,5.3c-1.5,0.9-2,2.9-1.2,4.4c0.9,1.5,2.9,2,4.4,1.2\n\t\t\tC312.4,160.9,315.3,159.5,318.3,158.1z\" fill=\"#1D1D1B\"><\/path>\n\t\t<path d=\"M308.4,48.4c-1.1-1.1-3.5-1.4-4.6,0c-10.4,13.5-21.5,26.4-33.2,38.8c-3.3,3.5-6.7,7-10.2,10.5\n\t\t\tc-1.2,1.2-1.2,3.3,0,4.6c1.2,1.2,3.3,1.2,4.6,0c12-12,23.5-24.6,34.3-37.8c3.1-3.8,6.1-7.6,9.1-11.4\n\t\t\tC309.4,51.6,309.7,49.7,308.4,48.4z\" fill=\"#1D1D1B\"><\/path>\n\t\t<path d=\"M202.3,78.4c1.5,0.3,3.7-0.5,4-2.3c2.4-16.6,4.8-33.3,7.2-49.9c0.7-4.7,1.4-9.4,2-14.1\n\t\t\tc0.2-1.7-0.4-3.6-2.3-4c-1.5-0.3-3.7,0.5-4,2.3c-2.4,16.6-4.8,33.3-7.2,49.9c-0.7,4.7-1.4,9.4-2,14.1\n\t\t\tC199.8,76,200.4,77.9,202.3,78.4z\" fill=\"#1D1D1B\"><\/path>\n\t\t<path d=\"M132,83.8c1.4,1.7,2.7,3.4,4,5c0,0,0,0,0,0c0.1,0.2,0.2,0.3,0.4,0.5c0.2,0.3,0.4,0.6,0.6,0.9\n\t\t\tc0.3,0.4,0.6,0.9,0.9,1.4c0.9,1.5,2.9,2.1,4.4,1.2c1.5-0.9,2.1-2.9,1.2-4.4c-1.7-2.7-3.8-5.1-5.8-7.6c-3.2-4-6.5-7.9-9.7-11.8\n\t\t\tc-7.2-8.6-14.5-17.1-21.7-25.7c-2.4-2.9-4.9-5.7-7.2-8.6c-1.1-1.4-3.5-1.1-4.6,0c-1.4,1.4-1.1,3.2,0,4.6\n\t\t\tc5.1,6.5,10.7,12.8,16,19.1C117.8,66.7,125,75.2,132,83.8z\" fill=\"#1D1D1B\"><\/path>\n\t\t<path d=\"M26.4,117.2c14.9,7.8,30.2,14.8,45.9,20.9c4.5,1.8,8.9,3.4,13.4,5.1c1.6,0.6,3.6-0.6,4-2.3\n\t\t\tc0.4-1.8-0.6-3.4-2.3-4C72,131.3,57,125,42.2,117.8c-4.2-2-8.3-4.1-12.5-6.3c-1.6-0.8-3.5-0.4-4.4,1.2\n\t\t\tC24.4,114.2,24.9,116.3,26.4,117.2z\" fill=\"#1D1D1B\"><\/path>\n\t\t<path d=\"M17.3,216.2C17.3,216.2,17.3,216.2,17.3,216.2C17.3,216.2,17.3,216.2,17.3,216.2\n\t\t\tC17.3,216.2,17.3,216.2,17.3,216.2z\" fill=\"#1D1D1B\"><\/path>\n\t\t<path d=\"M86.7,202.7c-8.2,1.7-16.4,3.4-24.7,5.1c-11.8,2.4-23.7,4.8-35.6,6.9c-2.4,0.4-4.8,0.8-7.2,1.2\n\t\t\tc-0.5,0.1-1,0.1-1.5,0.2c-0.1,0-0.3,0-0.4,0.1c0.2,0,0.3,0,0,0c-0.1,0-0.2,0-0.3,0c0.1,0,0.2,0,0.3,0c0,0-0.1,0-0.1,0\n\t\t\tc-0.7,0.1-1.3,0.2-2,0.2c-1.7,0.1-3.3,1.4-3.2,3.2c0.1,1.7,1.4,3.4,3.2,3.2c3.7-0.3,7.3-1,10.9-1.6c5.5-1,11.1-2,16.6-3.1\n\t\t\tc11.7-2.3,23.4-4.7,35.1-7.1c3.5-0.7,7.1-1.5,10.6-2.2c1.7-0.4,2.7-2.4,2.3-4C90.2,203.2,88.4,202.3,86.7,202.7z\" fill=\"#1D1D1B\"><\/path>\n\t<\/g>\n<\/g>\n<\/svg>\n<\/span><\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-ee18a451 gb-headline-text gb-headline-small\">Additionsstreifen &amp; Paginierstempel<\/h3>\n\n\n\n<p><strong>Additionsstreifen<\/strong>: In der traditionellen Buchhaltung werden die Summen der Belege oft mithilfe eines Additionsstreifens dokumentiert. In der digitalen Belegbuchhaltung \u00fcbernimmt die Buchhaltungssoftware diese Funktion und erstellt automatisch Berichte mit den addierten Betr\u00e4gen.<\/p>\n\n\n\n<p><strong>Paginierstempel<\/strong>: Ein Paginierstempel wird verwendet, um Belege fortlaufend zu nummerieren. Auch diese Funktion \u00fcbernimmt in der digitalen Buchhaltung die Software, die automatisch eindeutige Belegnummern vergibt.<\/p>\n\n\n\n<p>Und ja, beide Begriffe stammen aus der guten alten traditionellen Buchhaltung, aus der Zeite von papierenen Rechnungen, Quittungen und Kassenbons \u2013 fast schon nostalgisch, oder?<\/p>\n\n<\/div>\n\n\n<h3 class=\"gb-headline gb-headline-ff6440dc gb-headline-text gb-headline-medium\">Vorteile der Belegbuchhaltung<\/h3>\n\n\n\n<p>Als Buchhaltungsform bietet die Belegbuchhaltung zahlreiche Vorteile:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Transparenz:<\/strong> Alle finanziellen Transaktionen bleiben klar dokumentiert und nachvollziehbar.<\/li>\n\n\n\n<li><strong>Pr\u00e4zision:<\/strong> Fehler werden minimiert, da jede Buchung durch einen Beleg belegt wird.<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/easy-software.com\/de\/glossar\/revisionssicherheit\/\">Revisionssicherheit<\/a>:<\/strong> Bei Pr\u00fcfungen durch Wirtschaftspr\u00fcfer sind alle notwendigen Dokumente schnell verf\u00fcgbar.<\/li>\n\n\n\n<li><strong>Effizienz:<\/strong> Die systematische Erfassung und Nummerierung der Belege erleichtert die Buchf\u00fchrung und spart Zeit.<\/li>\n\n\n\n<li><strong>Rechtssicherheit:<\/strong> Die Einhaltung gesetzlicher Vorschriften wird durch die l\u00fcckenlose Dokumentation gew\u00e4hrleistet.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"gb-headline gb-headline-ec4df682 gb-headline-text gb-headline-medium\">Warum Belegbuchhaltung?<\/h2>\n\n\n\n<p>Die Belegbuchhaltung z\u00e4hlt also zum <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">unverzichtbaren Bestandteil der Buchf\u00fchrung<\/mark>. Erst sie stellt sicher, dass alle Gesch\u00e4ftsvorf\u00e4lle eines Unternehmens l\u00fcckenlos dokumentiert werden. Aus jedem Gesch\u00e4ftsvorfall entsteht ein Beleg, der die Grundlage f\u00fcr eine pr\u00e4zise und transparente Buchf\u00fchrung bildet. <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">Wichtig zu wissen:<\/mark> Diese Form der Buchhaltung ist nur <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">eine unter vielen anderen<\/mark>, wie z.B. \u201efranz\u00f6sische Form\u201c oder die \u201edoppelte Buchhaltung\u201c.&nbsp; F\u00fcr welche Buchhaltungsform Sie sich entscheiden, h\u00e4ngt von den mannigfaltigen Erfordernissen des Wirtschaftslebens bzw. des Unternehmens ab.<\/p>\n\n\n<div class=\"gb-container gb-container-5a3497d4\">\n\n<p class=\"gb-headline gb-headline-8c4576d0 gb-headline-text gb-headline-small\">Buchhaltung 4.0 \u2013 Vorteile von Automatisierung und <em>KI<\/em> nutzen<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-9798f34f gb-headline-text\">Das Webinar zeigt, wie KI und Automatisierung die Buchhaltung revolutionieren \u2013 von fehlerfreier Rechnungsverarbeitung bis vorausschauender Analyse. Erhalten Sie praktische Impulse f\u00fcr eine intelligentere, skalierbare Buchhaltung und sparen dabei Zeit, Kosten und Nerven.<\/p>\n\n\n\n<a class=\"gb-button gb-button-4aefc6cc gb-button-large-btn content-cta-banner\" href=\"https:\/\/microsite.easy-software.com\/de\/registration-recording-buchhaltung-4.0-vorteile-von-automatisierung-ki-nutzen\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"gb-button-text\">Webinar ansehen<\/span><span class=\"gb-icon\"><svg version=\"1.1\" id=\"Ebene_1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 48 48\" style=\"enable-background:new 0 0 48 48;\" xml:space=\"preserve\"><path d=\"m29.95 39.1-3.25-3.2 9.6-9.65h-33V21.7h33l-9.6-9.65 3.25-3.2L45.05 24Z\"><\/path><\/svg><\/span><\/a>\n\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Die Belegbuchhaltung geh\u00f6rt zu einer besonderen Form der Buchf\u00fchrung. Ihr Hauptziel besteht darin, alle finanziellen Transaktionen eines Unternehmens durch Belege zu dokumentieren. Dies stellt die Vollst\u00e4ndigkeit und Richtigkeit aller Buchungen sicher. <\/p>\n","protected":false},"author":64,"featured_media":0,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-211357","glossar","type-glossar","status-publish","format-standard","hentry","no-featured-image-padding"],"acf":[],"_links":{"self":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/glossar\/211357","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/types\/glossar"}],"author":[{"embeddable":true,"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/users\/64"}],"version-history":[{"count":0,"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/glossar\/211357\/revisions"}],"wp:attachment":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/media?parent=211357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}