{"id":220492,"date":"2025-10-16T08:58:06","date_gmt":"2025-10-16T06:58:06","guid":{"rendered":"https:\/\/easy-software.com\/?post_type=glossar&#038;p=220492"},"modified":"2025-10-16T08:58:07","modified_gmt":"2025-10-16T06:58:07","slug":"buchungssatz","status":"publish","type":"glossar","link":"https:\/\/easy-software.com\/de\/glossar\/buchungssatz\/","title":{"rendered":"Buchungssatz"},"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>Sie beschreiben pr\u00e4zise, wie ein Gesch\u00e4ftsvorfall in der Finanzbuchf\u00fchrung zu erfassen ist und bilden damit das Fundament jeder korrekten Buchung.<\/p>\n\n\n<div class=\"gb-container gb-container-b860e3f3\">\n\n<p class=\"gb-headline gb-headline-dabaf045 gb-headline-small\"><span 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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\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\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\t\t\tc5.1,6.5,10.7,12.8,16,19.1C117.8,66.7,125,75.2,132,83.8z\"><\/path>\t\t<path fill=\"#1D1D1B\" 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\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\t\t\tC24.4,114.2,24.9,116.3,26.4,117.2z\"><\/path>\t\t<path fill=\"#1D1D1B\" 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\t\t\tC17.3,216.2,17.3,216.2,17.3,216.2z\"><\/path>\t\t<path fill=\"#1D1D1B\" 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\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\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\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\"><\/path>\t<\/svg><\/span><\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-ee18a451 gb-headline-text gb-headline-small\">Was bedeutet Buchungssatz?<\/h2>\n\n\n\n<p>Ein Buchungssatz ist eine formalisierte Anweisung, wie ein Gesch\u00e4ftsvorfall in der Buchhaltung zu erfassen bzw. zu verbuchen ist. Er gibt an:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>welches Konto im Soll<\/strong> belastet wird,<\/li>\n\n\n\n<li><strong>welches Konto im Haben<\/strong> entlastet wird und<\/li>\n\n\n\n<li><strong>welcher Betrag<\/strong> verbucht wird.<\/li>\n<\/ul>\n\n\n\n<p><strong>Beispiel<\/strong>:<br>Ein Kunde zahlt eine offene Rechnung \u00fcber 1.000\u202f\u20ac.<br><mark class=\"has-inline-color has-marker-text-color\">\u2192 <em>Bank an Forderungen aus Lieferungen und Leistungen 1.000\u202f\u20ac<\/em><\/mark><\/p>\n\n<\/div>\n\n\n<h2 class=\"gb-headline gb-headline-5daa93c7 gb-headline-text gb-headline-medium\"><strong>Warum ist der Buchungssatz wichtig?<\/strong><\/h2>\n\n\n\n<p>Der Buchungssatz sorgt f\u00fcr eine systematische und nachvollziehbare Erfassung aller Gesch\u00e4ftsvorf\u00e4lle.<br>Ob Zahlungseingang, Rechnungsausgang oder Gehaltsbuchung \u2013 ohne Buchungssatz keine ordnungsgem\u00e4\u00dfe Buchf\u00fchrung.<br>Er ist damit zentral f\u00fcr:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>die <strong>Bilanzierung<\/strong>,<\/li>\n\n\n\n<li>das <strong>Controlling<\/strong>,<\/li>\n\n\n\n<li>die <strong>steuerliche Bewertung<\/strong>,<\/li>\n\n\n\n<li>und die <strong>Automatisierung<\/strong> buchhalterischer Prozesse.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"gb-headline gb-headline-ff6440dc gb-headline-text gb-headline-medium\">Wie funktionieren Buchungss\u00e4tze?<\/h2>\n\n\n\n<p>Buchungss\u00e4tze folgen dem Prinzip der <strong>doppelten Buchf\u00fchrung<\/strong>. Das bedeutet:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Jeder Gesch\u00e4ftsvorfall<\/strong> betrifft <strong>mindestens zwei Konten<\/strong>.<\/li>\n\n\n\n<li>Die Buchung erfolgt <strong>symmetrisch<\/strong>: Soll = Haben.<\/li>\n\n\n\n<li>Die Betr\u00e4ge m\u00fcssen <strong>identisch<\/strong> sein.<\/li>\n<\/ul>\n\n\n\n<p>Es gibt verschiedene Typen:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Einfacher Buchungssatz<\/strong>: Zwei Konten sind beteiligt.<\/li>\n\n\n\n<li><strong>Zusammengesetzter Buchungssatz<\/strong>: Mehrere Konten auf einer Seite.<\/li>\n\n\n\n<li><strong>Automatisierte Buchungss\u00e4tze<\/strong>: Erzeugt durch ERP-Systeme und Fachanwendungen (<a href=\"https:\/\/easy-software.com\/de\/elektronische-eingangsrechnung\/\">Eingangsrechungsverarbeitung<\/a> etc.).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"gb-headline gb-headline-ec4df682 gb-headline-text gb-headline-medium\"><strong>Die Rolle von Konten im Buchungssatz<\/strong><\/h2>\n\n\n\n<p>Konten sind die Basis jedes Buchungssatzes. Sie strukturieren die Buchf\u00fchrung und erm\u00f6glichen eine systematische Erfassung aller Vorg\u00e4nge. In Deutschland sind die Konten meist nach dem <strong>SKR03<\/strong> oder <strong>SKR04<\/strong> organisiert \u2013 das sind Standardkontenrahmen f\u00fcr unterschiedliche Branchen.<\/p>\n\n\n\n<p>Kontenarten:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Aktivkonten<\/strong> (z.\u202fB. Bank, Forderungen)<\/li>\n\n\n\n<li><strong>Passivkonten<\/strong> (z.\u202fB. Verbindlichkeiten)<\/li>\n\n\n\n<li><strong>Ertragskonten<\/strong> (z.\u202fB. Umsatzerl\u00f6se)<\/li>\n\n\n\n<li><strong>Aufwandskonten<\/strong> (z.\u202fB. Miete, Geh\u00e4lter)<\/li>\n<\/ul>\n\n\n\n<p>Die richtige Kontenwahl ist entscheidend \u2013 sie beeinflusst Bilanz, Gewinn- und Verlustrechnung und steuerliche Auswertungen.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-f0c18121 gb-headline-text gb-headline-medium\">Fazit<\/h2>\n\n\n\n<p>Der Buchungssatz geh\u00f6rt zum zentralen Werkzeug der Finanzbuchhaltung. Er sorgt f\u00fcr Klarheit, Struktur und Nachvollziehbarkeit\u00a0und erm\u00f6glicht erst jede korrekte Buchung. Wer Buchungss\u00e4tze sicher beherrscht, versteht die Logik der doppelten Buchf\u00fchrung und legt den Grundstein f\u00fcr saubere Prozesse in Bilanzierung, Controlling und Reporting.<\/p>\n\n\n\n<div style=\"height:70px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div style=\"height:60px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"gb-grid-wrapper gb-grid-wrapper-5f82ae83\">\n<div class=\"gb-grid-column gb-grid-column-2916d779\"><div class=\"gb-container gb-container-2916d779 product-col\" data-sal =\"fade\" data-sal-easing=\"easeInOutSine\"><a class=\"gb-container-link\" href=\"https:\/\/easy-software.com\/de\/easy-archive\/\" aria-label=\"Produkt easy archive\"><\/a>\n<div class=\"gb-container gb-container-875c0171\">\n\n<h2 class=\"gb-headline gb-headline-e95cfbbc gb-headline-text gb-headline-marked-headline\"><span>easy<\/span><mark style=\"background-color:var(--easy-white)\" class=\"has-inline-color has-easy-blue-color\"><span>archive<\/span><\/mark><\/h2>\n\n<\/div>\n\n<div class=\"gb-container gb-container-852a5b1e\"><\/div>\n\n<div class=\"gb-container gb-container-d3cd68aa\">\n\n<p class=\"has-easy-white-color has-text-color\">Daten sicher und rechtskonform ablegen.<\/p>\n\n\n\n<span class=\"gb-button gb-button-7e027f88 gb-button-text-btn\"><span class=\"gb-button-text\">easy archive entdecken<\/span><span class=\"gb-icon\">  <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 48 48\">  <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><\/span>\n\n<\/div>\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-1f2fac37\"><div class=\"gb-container gb-container-1f2fac37 product-col\" data-sal =\"fade\" data-sal-easing=\"easeInOutSine\"><a class=\"gb-container-link\" href=\"https:\/\/easy-software.com\/de\/easy-invoice\/\" aria-label=\"Produkt easy invoice\"><\/a>\n<div class=\"gb-container gb-container-0633cccb\">\n\n<h2 class=\"gb-headline gb-headline-d99cc43b gb-headline-text gb-headline-marked-headline\"><span>easy<\/span><mark style=\"background-color:var(--easy-white)\" class=\"has-inline-color has-easy-cyan-color\"><span>invoice<\/span><\/mark><\/h2>\n\n<\/div>\n\n<div class=\"gb-container gb-container-89a53721\"><\/div>\n\n<div class=\"gb-container gb-container-05b55192\">\n\n<p class=\"has-easy-white-color has-text-color\">Rechnungen digital pr\u00fcfen und freigeben.<\/p>\n\n\n\n<span class=\"gb-button gb-button-393bc245 gb-button-text-btn\"><span class=\"gb-button-text\">easy invoice entdecken<\/span><span class=\"gb-icon\">  <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 48 48\">  <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><\/span>\n\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Buchungss\u00e4tze bringen Ordnung in die Zahlenwelt der Buchhaltung.<\/p>\n","protected":false},"author":62,"featured_media":0,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-220492","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\/220492","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\/62"}],"version-history":[{"count":0,"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/glossar\/220492\/revisions"}],"wp:attachment":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/media?parent=220492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}