{"id":220562,"date":"2025-10-17T10:59:56","date_gmt":"2025-10-17T08:59:56","guid":{"rendered":"https:\/\/easy-software.com\/?post_type=glossar&#038;p=220562"},"modified":"2025-10-17T10:59:58","modified_gmt":"2025-10-17T08:59:58","slug":"doppelte-buchfuehrung","status":"publish","type":"glossar","link":"https:\/\/easy-software.com\/de\/glossar\/doppelte-buchfuehrung\/","title":{"rendered":"Doppelte Buchf\u00fchrung"},"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 sorgt daf\u00fcr, dass alle Gesch\u00e4ftsvorg\u00e4nge vollst\u00e4ndig und nachvollziehbar dokumentiert werden, und zwar immer im doppelten System von <mark class=\"has-inline-color has-marker-text-color\">Soll und Haben<\/mark>.<\/p>\n\n\n<div class=\"gb-container 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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 ist die doppelte Buchf\u00fchrung?<\/h2>\n\n\n\n<p>Die doppelte Buchf\u00fchrung ist ein zentrales Verfahren der kaufm\u00e4nnischen Buchhaltung. Sie dokumentiert alle Gesch\u00e4ftsvorg\u00e4nge systematisch \u2013 und zwar <strong>zweifach<\/strong>: Jeder Vorgang wird <strong>auf <mark class=\"has-inline-color has-marker-text-color\">zwei Konten<\/mark><\/strong> erfasst, einmal im Soll und einmal im Haben. So entsteht ein l\u00fcckenloses Bild der finanziellen Lage eines Unternehmens.<\/p>\n\n\n\n<p>Diese Methode ist gesetzlich vorgeschrieben f\u00fcr Kapitalgesellschaften und gr\u00f6\u00dfere Einzelunternehmen <a href=\"https:\/\/www.gesetze-im-internet.de\/hgb\/__238.html\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">(\u00a7 238 HGB<\/a>). Sie bildet die Basis f\u00fcr die <strong>Bilanz<\/strong> und die <strong>Gewinn- und Verlustrechnung (GuV)<\/strong>. Man nennt diese auch <strong>Doppik.<\/strong><\/p>\n\n<\/div>\n\n\n<h2 class=\"gb-headline gb-headline-5daa93c7 gb-headline-text gb-headline-medium\">Funktionsweise der doppelten Buchf\u00fchrung<\/h2>\n\n\n\n<p>Das Prinzip ist einfach, aber wirkungsvoll: Jeder Gesch\u00e4ftsfall betrifft mindestens zwei Konten. Beispiel: Ein Unternehmen kauft B\u00fcromaterial auf Rechnung.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Das Konto \u201eB\u00fcromaterial\u201c wird im <mark class=\"has-inline-color has-marker-text-color\"><strong>Soll<\/strong> bebucht (Ausgabe).<\/mark><\/li>\n\n\n\n<li>Das Konto \u201eVerbindlichkeiten\u201c wird im <mark class=\"has-inline-color has-marker-text-color\"><strong>Haben<\/strong> bebucht (Schuld)<\/mark>.<\/li>\n<\/ul>\n\n\n\n<p>So bleibt die Bilanz immer ausgeglichen, denn jeder Buchungsvorgang ver\u00e4ndert sowohl die Verm\u00f6gens- als auch die Finanzseite.<\/p>\n\n\n\n<p>Die doppelte Buchf\u00fchrung folgt festen Regeln:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Buchungss\u00e4tze<\/strong> geben an, welche Konten betroffen sind.<\/li>\n\n\n\n<li><strong>Belege<\/strong> sind die Grundlage jeder Buchung.<\/li>\n\n\n\n<li><strong>Kontenrahmen<\/strong> strukturieren die Buchhaltung nach einheitlichen Standards.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"gb-headline gb-headline-3032dd60 gb-headline-text gb-headline-medium\">Rolle von Konten in der Buchf\u00fchrung<\/h2>\n\n\n\n<p>Konten sind das Herzst\u00fcck der doppelten Buchf\u00fchrung. Sie gliedern sich in:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Aktivkonten<\/strong> (z.\u202fB. Kasse, Bank, Forderungen)<\/li>\n\n\n\n<li><strong>Passivkonten<\/strong> (z.\u202fB. Verbindlichkeiten, Eigenkapital)<\/li>\n\n\n\n<li><strong>Erfolgskonten<\/strong> (Aufwand und Ertrag)<\/li>\n<\/ul>\n\n\n\n<p>Jedes Konto besitzt zwei Seiten: <strong><mark class=\"has-inline-color has-marker-text-color\">Soll<\/mark><\/strong> und <strong><mark class=\"has-inline-color has-marker-text-color\">Haben<\/mark><\/strong>. Diese Struktur wird h\u00e4ufig als<mark class=\"has-inline-color has-marker-text-color\"> <strong>T-Konto<\/strong><\/mark> dargestellt. Das ist eine einfache, visuelle Form, bei der Soll links und Haben rechts steht. Das erleichtert die \u00dcbersicht und hilft, Buchungsvorg\u00e4nge anschaulich zu erfassen.<\/p>\n\n\n\n<p>Damit die Konten systematisch und einheitlich gef\u00fchrt werden, nutzen Unternehmen in Deutschland h\u00e4ufig einen <strong>Standardkontenrahmen (SKR)<\/strong>. Dieser bietet eine klar gegliederte Struktur aller relevanten Buchungskonten \u2013 abgestimmt auf Branche und Unternehmensgr\u00f6\u00dfe \u2013 und erleichtert die Zuordnung sowie die Auswertung der Gesch\u00e4ftsvorf\u00e4lle.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-d1561599 gb-headline-text gb-headline-medium\">SKR03 vs. SKR04 \u2013 Was ist der Unterschied?<\/h2>\n\n\n\n<p>In <mark class=\"has-inline-color has-marker-text-color\">Deutschland<\/mark> nutzen Unternehmen meist einen der beiden Standardkontenrahmen:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>SKR03<\/strong>:<br>Gliedert die Konten <strong>nach Gesch\u00e4ftsprozessen<\/strong>.<br>Beispiel: Einkauf, Produktion, Vertrieb, Verwaltung.<br><mark class=\"has-inline-color has-marker-text-color\">\u2192 Besonders geeignet f\u00fcr kleinere Unternehmen oder solche mit prozessorientierter Struktur.<\/mark><\/li>\n\n\n\n<li><strong>SKR04<\/strong>:<br>Gliedert die Konten <strong>nach Bilanzstruktur<\/strong>.<br>Beispiel: Anlageverm\u00f6gen, Umlaufverm\u00f6gen, Eigenkapital, Verbindlichkeiten.<br><mark class=\"has-inline-color has-marker-text-color\">\u2192 H\u00e4ufig genutzt von Steuerberatern und f\u00fcr die Erstellung von Jahresabschl\u00fcssen.<\/mark><\/li>\n<\/ul>\n\n\n\n<p>Beide Kontenrahmen stammen vom <strong>DATEV e.\u202fV.<\/strong> und sind frei verf\u00fcgbar. Die Wahl h\u00e4ngt vom internen Aufbau und den Anforderungen des Unternehmens ab. Wichtig ist vor allem: <strong>einheitlich und konsistent bleiben<\/strong>.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-ec4df682 gb-headline-text gb-headline-medium\">Warum doppelte Buchf\u00fchrung?<\/h2>\n\n\n\n<p>Die doppelte Buchf\u00fchrung bildet die <strong>Basis f\u00fcr den Jahresabschluss<\/strong>, bestehend aus <strong>Bilanz<\/strong> und <strong>GuV<\/strong>.<\/p>\n\n\n\n<p>W\u00e4hrend die GuV den unternehmerischen Erfolg \u00fcber einen Zeitraum zeigt, bildet die Bilanz den <strong>Verm\u00f6gens- und Finanzstatus<\/strong> zu einem Stichtag ab zum Jahresende.<\/p>\n\n\n\n<p>Nur durch die systematische Erfassung aller Gesch\u00e4ftsvorg\u00e4nge auf Aktiv- und Passivkonten l\u00e4sst sich eine <strong>vollst\u00e4ndige und pr\u00fcfungssichere Bilanz<\/strong> erstellen. Diese ist nicht nur gesetzlich vorgeschrieben <a href=\"https:\/\/www.gesetze-im-internet.de\/hgb\/__242.html\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">(\u00a7 242 HGB<\/a>), sondern auch essenziell f\u00fcr Banken, Investoren und das Finanzamt.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-07aa0f0b gb-headline-text\">Zentrale Funktion: Unternehmenserfolg ermitteln<\/h2>\n\n\n\n<p>Der wichtigste Grund liegt in der <strong>Gegen\u00fcberstellung von Aufwand und Ertrag<\/strong>. Nur durch die doppelte Erfassung \u2013 im Soll und im Haben \u2013 l\u00e4sst sich der wirtschaftliche Erfolg eines Unternehmens pr\u00e4zise berechnen. Diese Daten flie\u00dfen direkt in die <strong>Gewinn- und Verlustrechnung (GuV)<\/strong> ein, die zeigt, ob ein Unternehmen profitabel arbeitet.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-72070fbc gb-headline-text\">Grundlage f\u00fcr die Jahresabschlussbilanz<\/h2>\n\n\n\n<p>Ebenso entscheidend: Die doppelte Buchf\u00fchrung liefert die Grundlage f\u00fcr die <strong>Bilanz zum Jahresabschluss<\/strong>. Sie bildet den Verm\u00f6gens- und Finanzstatus eines Unternehmens zu einem bestimmten Stichtag ab \u2013 etwa zum 31. Dezember. Ohne die systematische Buchung auf Aktiv- und Passivkonten w\u00e4re eine pr\u00fcfungssichere Bilanz nicht m\u00f6glich.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-312fd8ad gb-headline-text gb-headline-medium\">Mehr als nur Pflicht \u2013 ein strategisches Werkzeug<\/h2>\n\n\n\n<p>Neben der rechtlichen Absicherung (\u00a7 238 HGB) bietet die doppelte Buchf\u00fchrung weitere Vorteile:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Transparenz<\/strong>: Alle Gesch\u00e4ftsvorg\u00e4nge sind nachvollziehbar dokumentiert.<\/li>\n\n\n\n<li><strong>Kontrolle<\/strong>: Fehler, Unregelm\u00e4\u00dfigkeiten oder Risiken lassen sich fr\u00fchzeitig erkennen.<\/li>\n\n\n\n<li><strong>Planungssicherheit<\/strong>: Verl\u00e4ssliche Zahlen unterst\u00fctzen strategische Entscheidungen.<\/li>\n\n\n\n<li><strong>Vertrauen<\/strong>: Banken, Investoren und Beh\u00f6rden verlassen sich auf eine saubere Buchf\u00fchrung.<\/li>\n<\/ul>\n\n\n\n<p><mark class=\"has-inline-color has-marker-text-color\"><strong>Fazit: Wer doppelt bucht, schafft Klarheit<\/strong> <\/mark>\u2013 intern wie extern. Die Methode ist nicht nur Pflicht, sondern ein Werkzeug f\u00fcr nachhaltiges, verantwortungsvolles Wirtschaften.<\/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>Die doppelte Buchf\u00fchrung ist das Fundament einer transparenten und gesetzeskonformen Finanzbuchhaltung.<\/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-220562","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\/220562","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\/220562\/revisions"}],"wp:attachment":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/media?parent=220562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}